1.audit 审计 L g-Sxz}P!
2.attestation @q|I$'K]x
鉴证 40mgB4I
3.credibility y_QK _R< f
可信赖程度 u3kZOsG
4.audit of financial statements 财务报表审计 q*52|?
5.agreed-upon procedures 执行商定程序 Yf<6[(6 O
6.high levels of assurance 高水平保证 g&&5F>mF
7.compilation 编制 ^hLAMaR
8.reliability 可靠性 06L/i,
9.relevance 相关性 U#-89 . x
10.professional skepticism 职业谨慎 %I?uO(
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11.objectivity 客观性 iE>T5XV8$B
12. professional competence 专业胜任能力 I)T]}et
13.Senior/CPA-in-charge 项目经理 Eufw 1vDa
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 fsb
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16.the client 委托人 usX
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17.change CPA 更换注册会计师 NZCPmst
18.the existing CPA 现任注册会计师 j#zUO&Q@
19.the successor CPA 后任注册会计师 |h4aJv
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 .r $d
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22.expert 专家 oF8#gn_
23.the board of directors 董事会 83e{rcs
24.knowledge of the entity‘ s business 了解被审计单位情况 LL4yafh
25.assess material misstatement risks评估重大错报风险 J1KV?aR
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Jwgd9a5
27.a general knowledge of ————- 初步了解―――的情况 hv2@}< r?
28.a more knowledge of—————— 进一步了解的情况 -ich N/U]s
29.the prior year‘s working papers 以前年度工作底稿 iW9G0Ay
30.minutes of meeting 会议纪要 CM|?;PBuv
31.business risks 经营风险 |aI
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32.appropriateness 适当性 @WED
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33.accounting estimate 会计估计 .Xqe]cax%
34.management representations 管理层声明 #Fm, mO$v
35.going concern assumption 持续经营假设 %i 6i.TF
36.audit plan 审计计划 :VGvL"Kro
37.significant audit areas 重点审计领域 K`Vi5h R~c
38.error 错误 rzsAnLxo
39.fraud舞弊 G&y< lh
40.modified or additional procedures 修改或追加审计程序 D% v{[ KY
41.misappropriation of assets 侵占资产 5R"iF+p4
42.transactions without substance 虚假交易 2M1}` H\
43.unusual pressures 异常压力 Xz4T_- X8d
44.the suspected noncompliance 涉嫌存在违法行为 &>,c..Ke
45.materialiy 重要性 #0GvL=}k
46.exceed the materiality level 超过重要性水平 8 6y )+h`
47.approach the materiality level 接近重要性水平 m:_'r"o
48.an acceptably low level 可接受水平 .?| pv}V
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 Rw-!P>S$
50.misstatements or omissions 错报或漏报 2 ,RO
51.aggregate 总计 > yk2
52.subsequent events 期后事项 cd Y |z]B
53.adjust the financial statements 调整财务报表 9=YX9nP
54.perform additional audit procedures 实施追加的审计程序 \W:~;GMeD
55.audit risk 审计风险 U|Z Yoc+](
56.detection risk 检查风险 ]6# bp,
57.inappropriate audit opinion 不适当的审计意见 Hwiw:lPq`E
58.material misstatement 重大的错报 X+dLk(jI`u
59.tolerable misstatement 可容忍错报 % s&l^&ux
60.the acceptable level of detection risk 可接受的检查风险 u]RI,3Z
61.assessed level of material misstatement risk 重大错报风险的评估水平 X2\1OWR0
62.simall business 小规模企业 ,sF49C D
63.accounting system 会计系统 F8Y_ L\q
64.test of control 控制测试 )jc`_{PQg
65.walk-through test 穿行测试 $z[FL=h)?+
66.communication 沟通 QPr 29
67.flow chart 流程图 oU"!"t
68.reperformance of internal control 重新执行 fXD9w1
69.audit evidence 审计证据 7\.{O$Q
70.substantive procedures 实质性程序 hc #Sy:T>
71.assertions 认定 9+S$,|9
72.esistence 存在 e,V @t%
73.occurrence 发生 $DS|jnpV
74.completeness 完整性 }3 HN $Fwo
75.rights and obligations 权利和义务 FglW|Hwy
76.valuation and allocation 计价和分摊 xf egi$
77.cutoff 截止 P-]u&m/6
78.accuracy 准确性 ~[
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79.classification 分类 g Z!q
80.inspection 检查
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81.supervision of counting 监盘 `|&#=hl~
82.observation 观察 WtS5i7:<Y
83.confirmation 函证 3:wN^!A}ve
84.computation 计算 {$AwG#kt
85.analytical procedures 分析程序 [8%R*}
86.vouch 核对 h[*:\P `
87.trace 追查 +V
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88.audit sampling 审计抽样 Bl$Hg,in-
89.error 误差 {#U 3A_y
90.expected error 预期误差 >>nOS] UL
91.population 总体 {f1iys'Om
92.sampling risk 抽样风险 W *.j=?)\[
93.non- sampling risk 非抽样风险 Te d1Ky2O
94.sampling unit 抽样单位 ag02=}Q'r
95.statistical sampling 统计抽样 N1!O8"Q|*3
96.tolerable error 可容忍误差 -}x( MZ
97.the risk of under reliance 信赖不足风险 ){}1u ?
98.the risk of over reliance 信赖过度风险 <Dk6 o`7^N
99.the risk of incorrect rejection 误拒风险 oU `{6 ~;
100. the risk of incorrect acceptance 误受风险 omu )s
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101.working trial balance 试算平衡表 d QljG.PiK
102.index and cross-referencing 索引和交叉索引 |X4 7&Y
103.cash receipt 现金收入 H3#rFO"C*
104.cash disbursement 现金支出 nI
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105.bank statement 银行对账单 X:2)C -l?
106.bank reconciliation 银行存款余额调节表 h[(.
107.balance sheet date 资产负债表日 P!xN]or]u
108.net realizable value 可变现净值 2]:Z7J i
109.storeroom 仓库 Ci9]#)"c
110.sale invoice 销售发票 nG4}8
111.price list 价目表 IoKN.#;^
112.positive confirmation request 积极式询证函 &iI5^b-P
113.negative confirmation request 消极式询证函 [6cF#_)*
114.purchase requisition 请购单 2I$-&c ]
115.receiving report 验收报告 Gr&YzbSX
116.gross margin 毛利 .o(S60iH!(
117.manufacturing overhead 制造费用 A<p6]#t#X)
118.material requisition 领料单 }}b &IA#
119.inventory-taking 存货盘点 1| XC $0
120.bond certificate 债券 2A&Y })D
121.stock certificate 股票 p N+1/m,
122.audit report 审计报告 nnZM{< !hF
123.entity 被审计单位 ;%^T*?t
124.addressee of the audit report 审计报告的收件人 >Q#\X=a>
125.unqualified opinion 无保留意见 b wqd` C
126.qualified opinion 保留意见 ]k)h<)nY
127.disclaimer of opinion 无法表示意见 }. t8C y9G
128.adverse opinion 否定意见 UPcx xtC
129 Auditors‘Report审计报告 #`qP7E w
130 internal audit内部审计 ana?;NvC
131 public sector audit政府审计 |R3A$r#-
账项基础审计accounting number-based audit )- \[ A<(
风险导向审计方法risk-oriented audit approach \O=t5yS
