1.audit 审计 $"]*,=-X
2.attestation SpX6PwM
鉴证 f^k H[C
3.credibility $n@B:kv5p
可信赖程度 Lkl^
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4.audit of financial statements 财务报表审计 5j$a3nH
5.agreed-upon procedures 执行商定程序 4z> SI\Ss
6.high levels of assurance 高水平保证 +OC~y:
7.compilation 编制 _V-pr#lP1
8.reliability 可靠性 YhNO{4D
9.relevance 相关性 %w3"B,k'9D
10.professional skepticism 职业谨慎 O4fl$egQU
11.objectivity 客观性 0P_3%
12. professional competence 专业胜任能力 *b+~@o
13.Senior/CPA-in-charge 项目经理 0Wc
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14.audit engagement letter 业务约定书 ,fW%Qv
15.recurring audit 连续审计 Z`Sbq{Kx
16.the client 委托人 uiIS4S_
17.change CPA 更换注册会计师 t bEJyA
18.the existing CPA 现任注册会计师 {pyTiz#JY
19.the successor CPA 后任注册会计师 r5S5;jL%t
20.the preceding CPA前任注册会计师 'PVxc%[
21.issue the audit report 出具审计报告 %?z8*G]M
22.expert 专家 E+e:UBeUV
23.the board of directors 董事会 ,c9K]>8m`
24.knowledge of the entity‘ s business 了解被审计单位情况 :J6lJ8w
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25.assess material misstatement risks评估重大错报风险 n(tx'&U"R
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 D>efr8Qd@
27.a general knowledge of ————- 初步了解―――的情况 X(*MHBd
28.a more knowledge of—————— 进一步了解的情况 'WQ?%da
29.the prior year‘s working papers 以前年度工作底稿 9S]]KEGn4
30.minutes of meeting 会议纪要 s'Wu \r'
31.business risks 经营风险
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32.appropriateness 适当性 @J UCXm
33.accounting estimate 会计估计 <P1yA>=3`
34.management representations 管理层声明 7@uhw">mX
35.going concern assumption 持续经营假设 T.?}iz=ZEq
36.audit plan 审计计划 Ty;P`Uv]r
37.significant audit areas 重点审计领域 S{#L7S
38.error 错误 p]erk
39.fraud舞弊 XlDN)b5v{
40.modified or additional procedures 修改或追加审计程序 EwKFT
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41.misappropriation of assets 侵占资产 5Gw B1}q
42.transactions without substance 虚假交易 {ZIEIXWb2
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 1E]TH/JK
45.materialiy 重要性 !b 4v}70,
46.exceed the materiality level 超过重要性水平 @K=C`N_22
47.approach the materiality level 接近重要性水平 4(D/~OG-6
48.an acceptably low level 可接受水平 ee\QK,QV
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 urK~]68
50.misstatements or omissions 错报或漏报 Sahz*f
51.aggregate 总计 iw\yVd^]:k
52.subsequent events 期后事项 tqXr6+!Q
53.adjust the financial statements 调整财务报表 ;G|#i?JJ
54.perform additional audit procedures 实施追加的审计程序 oo2CF!Xy
55.audit risk 审计风险 ,,HoD~]rd
56.detection risk 检查风险 -fCR^`UOS
57.inappropriate audit opinion 不适当的审计意见 zW9/[Db
58.material misstatement 重大的错报 g`\5!R1
59.tolerable misstatement 可容忍错报 ^LAnR>mz^r
60.the acceptable level of detection risk 可接受的检查风险 bAS/cuZs
61.assessed level of material misstatement risk 重大错报风险的评估水平 &\
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62.simall business 小规模企业 My<.^~
63.accounting system 会计系统 uyDPWnYk
64.test of control 控制测试 ~KP@wD~
65.walk-through test 穿行测试 HP2J`>oo
66.communication 沟通 4U>
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67.flow chart 流程图 :`>bh
68.reperformance of internal control 重新执行 =k^ d5
69.audit evidence 审计证据 v@ifB I
70.substantive procedures 实质性程序 k$3Iv"gbx
71.assertions 认定 i#bc
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72.esistence 存在 n4InZ!)
73.occurrence 发生
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74.completeness 完整性 [PX%p;"D
75.rights and obligations 权利和义务 ~1:_wni
76.valuation and allocation 计价和分摊 x,M8NTb*
77.cutoff 截止 R1vuf*A5,
78.accuracy 准确性 Nbb2wr9A
79.classification 分类 %Hu?syo
80.inspection 检查 >["X(%&w
81.supervision of counting 监盘 ^?5HagA
82.observation 观察 pc2;2^U_
83.confirmation 函证 -an~&C5\
84.computation 计算 _qa9wK/
85.analytical procedures 分析程序 e?_uJh"
86.vouch 核对 \=uD)9V
87.trace 追查 ~yiw{:\
88.audit sampling 审计抽样 Te2C<c
89.error 误差 &lnM
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90.expected error 预期误差 {H3B1*Dk
91.population 总体 Zk~~`h
92.sampling risk 抽样风险 g&I|@$\
93.non- sampling risk 非抽样风险 }'`}| pM$
94.sampling unit 抽样单位 of8
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95.statistical sampling 统计抽样 L<k(stx~
96.tolerable error 可容忍误差 EGVS8YP>h
97.the risk of under reliance 信赖不足风险 Y1G/1Z# 2
98.the risk of over reliance 信赖过度风险 sA2esA@C<o
99.the risk of incorrect rejection 误拒风险 sB8v:
100. the risk of incorrect acceptance 误受风险 DT3"uJTt
101.working trial balance 试算平衡表 ^cCNQS}r
102.index and cross-referencing 索引和交叉索引 ^h!}jvqE
103.cash receipt 现金收入 w8cbhc
104.cash disbursement 现金支出
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105.bank statement 银行对账单 4*'ZabDD
106.bank reconciliation 银行存款余额调节表 wvRwb
107.balance sheet date 资产负债表日 .z[#j]k
108.net realizable value 可变现净值 "0LSy x
109.storeroom 仓库 B ?l0u
110.sale invoice 销售发票 5,J.$Sax
111.price list 价目表 Y<h6m]H
112.positive confirmation request 积极式询证函 A|YiSwyy
113.negative confirmation request 消极式询证函 e$7KMH=
114.purchase requisition 请购单 @MP ;/o+
115.receiving report 验收报告 %7[q%S
116.gross margin 毛利 MM6PaD{
117.manufacturing overhead 制造费用 _+,>NJ
118.material requisition 领料单 Irui{%T
119.inventory-taking 存货盘点 7%Ou6P$^fr
120.bond certificate 债券 XT?wCb
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121.stock certificate 股票 gx8i|]
122.audit report 审计报告 57KrDxE}
123.entity 被审计单位 o)n=n!A
124.addressee of the audit report 审计报告的收件人 :7~DiH:Q
125.unqualified opinion 无保留意见 mt~E&Z(A
126.qualified opinion 保留意见 , Xxp]*K2
127.disclaimer of opinion 无法表示意见 2!R+5^Iy
128.adverse opinion 否定意见 p'A43
129 Auditors‘Report审计报告 "}vxHN#
130 internal audit内部审计 !j%uwje\
131 public sector audit政府审计 0?cJ>)N
账项基础审计accounting number-based audit =b, m31
风险导向审计方法risk-oriented audit approach =]S,p7* 7