1.audit 审计 Z+V%~C1
2.attestation qD%88c)g
鉴证 w&IYCYK_
3.credibility | K|AUI
可信赖程度 ;jxX /c
4.audit of financial statements 财务报表审计 9(fh+
5.agreed-upon procedures 执行商定程序 OR&pGoW
6.high levels of assurance 高水平保证 pOK=o$1V8
7.compilation 编制 GQg
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8.reliability 可靠性 K cex%.
9.relevance 相关性 {#+K+!SvDX
10.professional skepticism 职业谨慎 UZ/LR
11.objectivity 客观性 %(s|
12. professional competence 专业胜任能力 'sAkrl8kt
13.Senior/CPA-in-charge 项目经理 #N3*SE
14.audit engagement letter 业务约定书 ]+G\1SN~
15.recurring audit 连续审计 QH><
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16.the client 委托人 >c@! EPS
17.change CPA 更换注册会计师 ~98q1HgS]D
18.the existing CPA 现任注册会计师 %o9mG<.T
19.the successor CPA 后任注册会计师 &LM@xt4"^[
20.the preceding CPA前任注册会计师 3T(ft^~
21.issue the audit report 出具审计报告 X%-"b`
22.expert 专家 TS#1+f]9J<
23.the board of directors 董事会 @j\;9>I/
24.knowledge of the entity‘ s business 了解被审计单位情况 )[Rwc#PA;
25.assess material misstatement risks评估重大错报风险 +Q"s!\5
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 s]yZ<uA
27.a general knowledge of ————- 初步了解―――的情况 euY+jc%
28.a more knowledge of—————— 进一步了解的情况 bLl
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29.the prior year‘s working papers 以前年度工作底稿 zx)}XOYf
30.minutes of meeting 会议纪要
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31.business risks 经营风险 5<X"+`=9
32.appropriateness 适当性 9Cd=^
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33.accounting estimate 会计估计 no\G
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34.management representations 管理层声明 tM@%EO
35.going concern assumption 持续经营假设 n{|j#j
36.audit plan 审计计划 ?b d&Av
37.significant audit areas 重点审计领域 pV<K=;:x>
38.error 错误 <> HI(6\@Z
39.fraud舞弊 Z3zD4-p$_
40.modified or additional procedures 修改或追加审计程序 &: LE]w
41.misappropriation of assets 侵占资产 hJFxT8B/
42.transactions without substance 虚假交易 k FRVW+
43.unusual pressures 异常压力 hRKJKQ@7
44.the suspected noncompliance 涉嫌存在违法行为 T#E,^|WEk
45.materialiy 重要性 z__{6"^
46.exceed the materiality level 超过重要性水平 %b
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47.approach the materiality level 接近重要性水平 kFQo[O]
48.an acceptably low level 可接受水平 o7tlkSZ
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 _ y'g11 \
50.misstatements or omissions 错报或漏报 ='I2&I,)
51.aggregate 总计 /"!ck2d&1
52.subsequent events 期后事项 Cjt].XR@
53.adjust the financial statements 调整财务报表 NxH%%>o>
54.perform additional audit procedures 实施追加的审计程序 V
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55.audit risk 审计风险 BDL[C<d(
56.detection risk 检查风险 Yh,,(V6
57.inappropriate audit opinion 不适当的审计意见 {JQV~rfh`
58.material misstatement 重大的错报 M;g"rpM
59.tolerable misstatement 可容忍错报 0kp
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60.the acceptable level of detection risk 可接受的检查风险 ZDK+>^A)
61.assessed level of material misstatement risk 重大错报风险的评估水平 Ng&K5
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62.simall business 小规模企业 NHdNCHhA>-
63.accounting system 会计系统 laCVj6Rk
64.test of control 控制测试 G #$r)S
65.walk-through test 穿行测试 N+UBXhh
66.communication 沟通 n Fwg pT
67.flow chart 流程图 M%13b$i~f
68.reperformance of internal control 重新执行 @gx]3t*]I
69.audit evidence 审计证据 FLumI-se!
70.substantive procedures 实质性程序 mg3YKHNG
71.assertions 认定 @ uL4'@Ej
72.esistence 存在 ]<iD'=a
73.occurrence 发生 06af{FXsGb
74.completeness 完整性 LK|rLoia:
75.rights and obligations 权利和义务 ~!fOl)F
76.valuation and allocation 计价和分摊 *6(/5V
77.cutoff 截止 z4[8*}
78.accuracy 准确性 <7%#RJw e
79.classification 分类 /u"K`y/*j\
80.inspection 检查 hs)_h^P
81.supervision of counting 监盘 cW{ Bsr
82.observation 观察 [r1\FF@v,
83.confirmation 函证 CrGDo9JdvT
84.computation 计算 p1s&
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85.analytical procedures 分析程序 Y0Rk:Njc
86.vouch 核对 r*Z p-}
87.trace 追查 Cj)*JZVG
88.audit sampling 审计抽样 I&&[ ':
89.error 误差 ?DM!=.]
90.expected error 预期误差 T
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91.population 总体 4n\O6$&.x
92.sampling risk 抽样风险 G{'`L)~3N
93.non- sampling risk 非抽样风险 &K"qnng/y
94.sampling unit 抽样单位 XJ
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95.statistical sampling 统计抽样 L# .vbf
96.tolerable error 可容忍误差 "V4ru&a
97.the risk of under reliance 信赖不足风险 -
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98.the risk of over reliance 信赖过度风险 Dv BRK}'
99.the risk of incorrect rejection 误拒风险 /:w.Zf>B9
100. the risk of incorrect acceptance 误受风险 sc# q03
101.working trial balance 试算平衡表 78zwu<ET
102.index and cross-referencing 索引和交叉索引 yMe;
103.cash receipt 现金收入 =.q8*7UY
104.cash disbursement 现金支出 ftqeiZ
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105.bank statement 银行对账单 \avgXndI
106.bank reconciliation 银行存款余额调节表 u85Uy
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107.balance sheet date 资产负债表日 ^1+=HdN,
108.net realizable value 可变现净值 LeXk
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109.storeroom 仓库 3Yf!H-(\uB
110.sale invoice 销售发票 >f~y2YAr
111.price list 价目表 {r[g.@
112.positive confirmation request 积极式询证函 L%[b6<
113.negative confirmation request 消极式询证函 RATW[(ZA
114.purchase requisition 请购单 FJ
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115.receiving report 验收报告 5uvFCY./c
116.gross margin 毛利 $mDlS
117.manufacturing overhead 制造费用 iy,jq5uw
118.material requisition 领料单 g5hMZPOmP
119.inventory-taking 存货盘点 /HM0p
120.bond certificate 债券 !L55S03
121.stock certificate 股票 E<4'4)FHuQ
122.audit report 审计报告 kiR+ Dsl
123.entity 被审计单位 A:Kit_A
124.addressee of the audit report 审计报告的收件人 8s<t*
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125.unqualified opinion 无保留意见 \XgpwvO".
126.qualified opinion 保留意见 MN. $a9m
127.disclaimer of opinion 无法表示意见 Jbqm?Fy4X
128.adverse opinion 否定意见 ]@mV9:n{
129 Auditors‘Report审计报告 $n9Bp'<
130 internal audit内部审计 `RLn)a
131 public sector audit政府审计 KIHr%
账项基础审计accounting number-based audit ]^DNzqu=@h
风险导向审计方法risk-oriented audit approach M@78.lPS