1.audit 审计 Xdl7'~k
2.attestation tRu j}n+x
鉴证 $/#F9>eZ
3.credibility ~`c(7
可信赖程度 hSgH;k
4.audit of financial statements 财务报表审计 Jk>
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5.agreed-upon procedures 执行商定程序 ] =*G[
6.high levels of assurance 高水平保证 qLWM,[Og
7.compilation 编制 GJ Takhj3
8.reliability 可靠性 [M/0
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9.relevance 相关性 X`JoXNqm
10.professional skepticism 职业谨慎
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11.objectivity 客观性 /hp
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12. professional competence 专业胜任能力 ,Z$!:U
13.Senior/CPA-in-charge 项目经理 p>9|JMk
14.audit engagement letter 业务约定书 W87kE?,
15.recurring audit 连续审计 &qyXi[vw
16.the client 委托人 x^~@`]TV^
17.change CPA 更换注册会计师 B]#^&89wG)
18.the existing CPA 现任注册会计师 E]dc4US
19.the successor CPA 后任注册会计师 0T2^$^g
20.the preceding CPA前任注册会计师 M.3ULt8
21.issue the audit report 出具审计报告 FFq8LM8
22.expert 专家 u2
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23.the board of directors 董事会 Dn[u zY6
24.knowledge of the entity‘ s business 了解被审计单位情况 Y.
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25.assess material misstatement risks评估重大错报风险 w`I+4&/h
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 !x[].Urj
27.a general knowledge of ————- 初步了解―――的情况 -Dy":/Bk
28.a more knowledge of—————— 进一步了解的情况 T6nc/|Ot
29.the prior year‘s working papers 以前年度工作底稿 \5P 5N]]
30.minutes of meeting 会议纪要 /{>_'0
31.business risks 经营风险 6Wk9"?+1
32.appropriateness 适当性 `MC5_SG 1
33.accounting estimate 会计估计 ac%x\e$
34.management representations 管理层声明 }uiD8b{I
35.going concern assumption 持续经营假设 aJLc&o 8Yg
36.audit plan 审计计划 @~&1
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37.significant audit areas 重点审计领域 PS$
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38.error 错误 hV}C.- 6h
39.fraud舞弊 lS{ ^*(a
40.modified or additional procedures 修改或追加审计程序 .2V?G]u
41.misappropriation of assets 侵占资产 $[0\Th
42.transactions without substance 虚假交易 UK5u"@T
43.unusual pressures 异常压力 9c{T|+]
44.the suspected noncompliance 涉嫌存在违法行为 F/ui(4
45.materialiy 重要性 I(uM`g
46.exceed the materiality level 超过重要性水平 te;VGpv.
47.approach the materiality level 接近重要性水平 _%KRZx}
48.an acceptably low level 可接受水平 Ij2Th]
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 y<kg;-& 8
50.misstatements or omissions 错报或漏报 {[~dI ~
51.aggregate 总计 6
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52.subsequent events 期后事项 cJ#n<Rsz
53.adjust the financial statements 调整财务报表 2$b JMx>
54.perform additional audit procedures 实施追加的审计程序 KM9H<;A
55.audit risk 审计风险 N{H#j6QW
56.detection risk 检查风险 .^8rO,H[
57.inappropriate audit opinion 不适当的审计意见 ^G14Z5.
58.material misstatement 重大的错报 eCjyx|:J
59.tolerable misstatement 可容忍错报 2"EaF^?\
60.the acceptable level of detection risk 可接受的检查风险 \3T[Cy|5|
61.assessed level of material misstatement risk 重大错报风险的评估水平 w
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62.simall business 小规模企业 Uc9hv?
63.accounting system 会计系统 J\hqK*/8
64.test of control 控制测试 B&AF(e (
65.walk-through test 穿行测试 w1LZ\nA<
66.communication 沟通 h{:
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67.flow chart 流程图 v >cPr(
68.reperformance of internal control 重新执行 !NMiWG4R
69.audit evidence 审计证据 z\-/R9E/5-
70.substantive procedures 实质性程序 i,2eoM)FB
71.assertions 认定 #xw3a<z ?u
72.esistence 存在 xy-Vw"I[bh
73.occurrence 发生 U#`2~Qv/1
74.completeness 完整性 45H9pY w
75.rights and obligations 权利和义务 vi]cl=S
76.valuation and allocation 计价和分摊 hcoZ5!LvT
77.cutoff 截止 l[^0Ik-G
78.accuracy 准确性 wW7# M
79.classification 分类 QBd4ok:R
80.inspection 检查 +5Ju `Z
81.supervision of counting 监盘 X/h|;C*9
82.observation 观察 ;
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83.confirmation 函证 qq"0X! w
84.computation 计算 B &
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85.analytical procedures 分析程序 xy4P_
86.vouch 核对 %$N,6}n
87.trace 追查 R`M@;9I.@
88.audit sampling 审计抽样 #'y&M t
89.error 误差 W4(GI]`_+
90.expected error 预期误差 :Sn4Pg
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91.population 总体 9W&nAr
92.sampling risk 抽样风险 wQ8<%qi"L
93.non- sampling risk 非抽样风险 ji<(}d~L*
94.sampling unit 抽样单位 _<'?s>(U'
95.statistical sampling 统计抽样 "JE->iD
96.tolerable error 可容忍误差 +&G]\WX<
97.the risk of under reliance 信赖不足风险 T(Ji%S>
98.the risk of over reliance 信赖过度风险 6?a z
99.the risk of incorrect rejection 误拒风险 %<`sDO6Q?
100. the risk of incorrect acceptance 误受风险 pTT00`R
101.working trial balance 试算平衡表 & jm1
102.index and cross-referencing 索引和交叉索引 JAy-N bb\
103.cash receipt 现金收入 M\RHFTB<C
104.cash disbursement 现金支出 `6(Zc"/
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105.bank statement 银行对账单 VO~%O.>
106.bank reconciliation 银行存款余额调节表 4I#@xm8)
107.balance sheet date 资产负债表日 I
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108.net realizable value 可变现净值 iU~xb?,,
109.storeroom 仓库 tJ
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110.sale invoice 销售发票 sQ+s3x1y
111.price list 价目表 7>h(M+
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112.positive confirmation request 积极式询证函 .>S1do+
113.negative confirmation request 消极式询证函 &Zjs
114.purchase requisition 请购单 <d O
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115.receiving report 验收报告 ^$]iUb{\
116.gross margin 毛利 o#>Mf464I
117.manufacturing overhead 制造费用 JvNd'u)Z<
118.material requisition 领料单 !w%p Gv.wg
119.inventory-taking 存货盘点 D=K{(0{"/,
120.bond certificate 债券 6 X'#F,M
121.stock certificate 股票 =Y*@8=V
122.audit report 审计报告 ;.^!
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123.entity 被审计单位 9@}5FoX"
124.addressee of the audit report 审计报告的收件人 )G-u;1rd
125.unqualified opinion 无保留意见 NKTy!zWh
126.qualified opinion 保留意见 LW#U+bv]Dq
127.disclaimer of opinion 无法表示意见 4q.yp0E
128.adverse opinion 否定意见 +VL:O]`DJ
129 Auditors‘Report审计报告 4*inN~cU
130 internal audit内部审计 pfw`<*e'
131 public sector audit政府审计 '6\ZgOO9
账项基础审计accounting number-based audit 14A(ZWwq9
风险导向审计方法risk-oriented audit approach ev4_}!