1.audit 审计 CU+H`-+"J
2.attestation esk~\!d
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3.credibility twr-+rm2
可信赖程度 n5z";:
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4.audit of financial statements 财务报表审计 &^hLFd7j/
5.agreed-upon procedures 执行商定程序 k"pN
6.high levels of assurance 高水平保证 Gl]z@ZXWIw
7.compilation 编制 ,w|Or}h]7
8.reliability 可靠性 @;b @O
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9.relevance 相关性 q
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10.professional skepticism 职业谨慎 H9Dw#.em
11.objectivity 客观性 Lz:Q6
12. professional competence 专业胜任能力 ~(P\'H&(h
13.Senior/CPA-in-charge 项目经理 0o]T6
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 +&*Ybbhb
16.the client 委托人 )n{9*{Ch
17.change CPA 更换注册会计师 |576)
18.the existing CPA 现任注册会计师 fb_q2p}
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19.the successor CPA 后任注册会计师 c-`izn]
20.the preceding CPA前任注册会计师 l % 0c{E~
21.issue the audit report 出具审计报告 j%ux,0Y
22.expert 专家 *f
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23.the board of directors 董事会 V1
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24.knowledge of the entity‘ s business 了解被审计单位情况 E, ;'n
25.assess material misstatement risks评估重大错报风险 sL4+O P-
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Ur,{ZGm
27.a general knowledge of ————- 初步了解―――的情况 r[4dGt
28.a more knowledge of—————— 进一步了解的情况 +x)x&;B)/
29.the prior year‘s working papers 以前年度工作底稿 Hq0O!Zv
30.minutes of meeting 会议纪要 1
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31.business risks 经营风险 G4{TJ,~
32.appropriateness 适当性 m=qyPY
33.accounting estimate 会计估计 <I.{meDg
34.management representations 管理层声明 f,:2\b?.
35.going concern assumption 持续经营假设 `XK#sCC
36.audit plan 审计计划 Igb
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37.significant audit areas 重点审计领域 f@H>by
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38.error 错误 =0_((eXwf
39.fraud舞弊 @i>o+>V
40.modified or additional procedures 修改或追加审计程序 /[=U$
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41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 n~'cKy)m
43.unusual pressures 异常压力 G4QsR7
44.the suspected noncompliance 涉嫌存在违法行为 ~NBlJULS
45.materialiy 重要性 c'uD
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46.exceed the materiality level 超过重要性水平 +W#["%kw
47.approach the materiality level 接近重要性水平 6;p"xC-
48.an acceptably low level 可接受水平 wOr pp3I
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 x_
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50.misstatements or omissions 错报或漏报 .y2np
51.aggregate 总计 ?RU_SCp-
52.subsequent events 期后事项 g{^(EZ,
53.adjust the financial statements 调整财务报表 YfJQ]tt1
54.perform additional audit procedures 实施追加的审计程序 =`MMB|{6
55.audit risk 审计风险 \5R>+[n!
56.detection risk 检查风险 dZ"d`M>o6
57.inappropriate audit opinion 不适当的审计意见 w02t9vz
58.material misstatement 重大的错报 C:{&cIFrPe
59.tolerable misstatement 可容忍错报 #b+>O+vx8
60.the acceptable level of detection risk 可接受的检查风险 A}z1~Z+
61.assessed level of material misstatement risk 重大错报风险的评估水平 28=L9q
62.simall business 小规模企业 <: I]0|[
63.accounting system 会计系统 c%x.cbu>
64.test of control 控制测试 !?J?R-C
65.walk-through test 穿行测试 0=c:O
66.communication 沟通 X:d[eAu0
67.flow chart 流程图 <hzuPi@
68.reperformance of internal control 重新执行 , \R,
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69.audit evidence 审计证据 D[bPm:\0M
70.substantive procedures 实质性程序 K])|
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71.assertions 认定 ky0,#ZOF
72.esistence 存在 *kKdL
73.occurrence 发生 XY
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74.completeness 完整性 }I
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75.rights and obligations 权利和义务 o!}/&
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76.valuation and allocation 计价和分摊 9}Qrb@DT
77.cutoff 截止 egy#8U)Z
78.accuracy 准确性 E K#ib
79.classification 分类 8`;3`lZ
80.inspection 检查 2W q/_:
81.supervision of counting 监盘 Jej-b<HmQ
82.observation 观察 `%Uz0h F
83.confirmation 函证 ?KtvXTy{m
84.computation 计算 BRGTCR
85.analytical procedures 分析程序 SM8m\c
86.vouch 核对 qD/FxR-!
87.trace 追查 } P/
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88.audit sampling 审计抽样 R22P
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89.error 误差 "f3KE=cUm
90.expected error 预期误差 h2#S ?
91.population 总体 ?jRyw(Q
92.sampling risk 抽样风险 J t,7S4JL
93.non- sampling risk 非抽样风险 +)7Yqh#$
94.sampling unit 抽样单位 Lmw{ `R
95.statistical sampling 统计抽样 9\[A%jp#K@
96.tolerable error 可容忍误差 XG_Iq ,
97.the risk of under reliance 信赖不足风险 A1nEp0%Y
98.the risk of over reliance 信赖过度风险 sT"h)I)]*
99.the risk of incorrect rejection 误拒风险 C>*]a(5k
100. the risk of incorrect acceptance 误受风险 "JCvsCe
101.working trial balance 试算平衡表 |`yzH$,F
102.index and cross-referencing 索引和交叉索引 %*wOJx
103.cash receipt 现金收入 Q8r 7
104.cash disbursement 现金支出 J((.z
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105.bank statement 银行对账单 Obm@2;^g6
106.bank reconciliation 银行存款余额调节表 $S0eERga
107.balance sheet date 资产负债表日 >4} 2~;
108.net realizable value 可变现净值 qg;fh]j%
109.storeroom 仓库 h
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110.sale invoice 销售发票 c(<,qWH
111.price list 价目表 h7H#sL[^
112.positive confirmation request 积极式询证函 Gd~Xvw,u
113.negative confirmation request 消极式询证函 3?vasL
114.purchase requisition 请购单 #(53YoV_8
115.receiving report 验收报告 t/bDDV"
116.gross margin 毛利 nNIV(
117.manufacturing overhead 制造费用 4><b3r;T'
118.material requisition 领料单 kQ$Q}3f
119.inventory-taking 存货盘点 FV/X&u8~
120.bond certificate 债券 SrN;S kS
121.stock certificate 股票 h@72eav3+
122.audit report 审计报告 A`7uw|uO$
123.entity 被审计单位 Hm+-gI3*
124.addressee of the audit report 审计报告的收件人 R.R(|!w>
125.unqualified opinion 无保留意见 ?rQMOJR
126.qualified opinion 保留意见 '?5=j1
127.disclaimer of opinion 无法表示意见 ?kew[oZ
128.adverse opinion 否定意见 j8@YoD5o
129 Auditors‘Report审计报告 Etj*3/n|
130 internal audit内部审计 2F3IC
131 public sector audit政府审计 9o P8| <+
账项基础审计accounting number-based audit %#NaM\=8v
风险导向审计方法risk-oriented audit approach
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