1.audit 审计 k.w}}78N2N
2.attestation Qx !!
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鉴证 jh.e&6
3.credibility I}7=\S/@
可信赖程度 fsVr<m
4.audit of financial statements 财务报表审计 =?-
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5.agreed-upon procedures 执行商定程序 kn7Qv
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6.high levels of assurance 高水平保证 -` e`U%n
7.compilation 编制 >R8eAR$N
8.reliability 可靠性 ffE>%M*
9.relevance 相关性 Z~Z+Yt;,9a
10.professional skepticism 职业谨慎 H3"D$Nv
11.objectivity 客观性 'O]J
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12. professional competence 专业胜任能力 Kkz2N
13.Senior/CPA-in-charge 项目经理 4\EvJg@Z.
14.audit engagement letter 业务约定书 ^Dhu8C(
15.recurring audit 连续审计 1`8(O >5
16.the client 委托人 ]$96#}7N
17.change CPA 更换注册会计师 9]TvLh3
18.the existing CPA 现任注册会计师 ,4z?9@wQ
19.the successor CPA 后任注册会计师 {
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20.the preceding CPA前任注册会计师 wPU<jAQyp
21.issue the audit report 出具审计报告 @](\cT64i3
22.expert 专家 ]gGCy '*)
23.the board of directors 董事会 k34!*(`q
24.knowledge of the entity‘ s business 了解被审计单位情况 U?Icyn3q0
25.assess material misstatement risks评估重大错报风险 V{G9E
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 2VNfnk
27.a general knowledge of ————- 初步了解―――的情况 rSfvHO:R
28.a more knowledge of—————— 进一步了解的情况 #NLLlEE
29.the prior year‘s working papers 以前年度工作底稿 j{a3AEmps
30.minutes of meeting 会议纪要 Z
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31.business risks 经营风险 k@= LR
32.appropriateness 适当性 0^{?kg2o_
33.accounting estimate 会计估计 = g)G!
34.management representations 管理层声明 ZIrJ"*QO=
35.going concern assumption 持续经营假设 tqo!WuZAj
36.audit plan 审计计划 V2?&3Z)W
37.significant audit areas 重点审计领域 y:+s*x6Vg
38.error 错误 ~.w Db,*
39.fraud舞弊 :-kXZe
40.modified or additional procedures 修改或追加审计程序 [,fd Nxc8
41.misappropriation of assets 侵占资产 S4Vv _k-&
42.transactions without substance 虚假交易 #%i-{t+_>
43.unusual pressures 异常压力 r'ydjy
44.the suspected noncompliance 涉嫌存在违法行为 P>t[35/1
45.materialiy 重要性 Z"fnjH
46.exceed the materiality level 超过重要性水平 %L9A6%gr
47.approach the materiality level 接近重要性水平 +tXOP|X
48.an acceptably low level 可接受水平 t7p`A8&
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 h}_1cev?
50.misstatements or omissions 错报或漏报 8oj-5|ct
51.aggregate 总计 <KDl2>O
52.subsequent events 期后事项 nC5
53.adjust the financial statements 调整财务报表 ;|LS$O1c
54.perform additional audit procedures 实施追加的审计程序 h}U\2$5
55.audit risk 审计风险 wB;'+d&
56.detection risk 检查风险 5Y&s+|
57.inappropriate audit opinion 不适当的审计意见 Bu$GC SrX
58.material misstatement 重大的错报 4;ig5'U,
59.tolerable misstatement 可容忍错报 P2Ja*!K]
60.the acceptable level of detection risk 可接受的检查风险 *?+maK{5+
61.assessed level of material misstatement risk 重大错报风险的评估水平 KD~F5aS`[
62.simall business 小规模企业 jF\J+:5M
63.accounting system 会计系统 \k|ZbCWg
64.test of control 控制测试 E0 Vl}b
65.walk-through test 穿行测试 t*)-p:29h
66.communication 沟通 ,SAS\!hsE
67.flow chart 流程图 Vhww-
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68.reperformance of internal control 重新执行 ?_F,HhQ
69.audit evidence 审计证据 }hFjl4`xa
70.substantive procedures 实质性程序 f9FsZD
71.assertions 认定 fxQN
72.esistence 存在 9J?G"JV?
73.occurrence 发生 B94mh
74.completeness 完整性 nD+vMG1~w
75.rights and obligations 权利和义务 o"x&F
76.valuation and allocation 计价和分摊 8F<Qc*'
77.cutoff 截止 *s6MF{Ds
78.accuracy 准确性 BK'!WX
79.classification 分类 s.rS06x
80.inspection 检查 1b'1vp
81.supervision of counting 监盘 &0
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82.observation 观察 )]%GNdU
83.confirmation 函证 8fdK|l w
84.computation 计算 LTY@}o]\U
85.analytical procedures 分析程序 m//(1hWv7
86.vouch 核对 E$FXs~a
87.trace 追查 eP3)8QC
88.audit sampling 审计抽样 v5t`?+e
89.error 误差 [PrR30:
90.expected error 预期误差 x
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91.population 总体 O329Bkg
92.sampling risk 抽样风险 (0q
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93.non- sampling risk 非抽样风险 'B"kUh%3$5
94.sampling unit 抽样单位 I@ch 5vl4
95.statistical sampling 统计抽样 >:s.`jV<
96.tolerable error 可容忍误差 fwI Zr~l
97.the risk of under reliance 信赖不足风险 M)#R_(Q5{
98.the risk of over reliance 信赖过度风险 AO'B
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99.the risk of incorrect rejection 误拒风险 HFx8v!^5N
100. the risk of incorrect acceptance 误受风险 XQk9 U
101.working trial balance 试算平衡表 q5[%B K
102.index and cross-referencing 索引和交叉索引 ;1cX|N=
103.cash receipt 现金收入 S[NV-)r=
104.cash disbursement 现金支出 ZBJYpeGe
105.bank statement 银行对账单 _SC>EP8:Z
106.bank reconciliation 银行存款余额调节表 *kxk@(lT?
107.balance sheet date 资产负债表日 e@L'H)w,
108.net realizable value 可变现净值 5jg^
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109.storeroom 仓库 mB#`{|1[
110.sale invoice 销售发票 -)?~5
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111.price list 价目表 "wxs
112.positive confirmation request 积极式询证函 3u7E?*{sH
113.negative confirmation request 消极式询证函 ?}B9=R$Pi
114.purchase requisition 请购单 >.#uoW4ZV
115.receiving report 验收报告 Xig+[2zS
116.gross margin 毛利 }qW%=;!
117.manufacturing overhead 制造费用 ;'pEzz?k"
118.material requisition 领料单 }{Lf 4|8
119.inventory-taking 存货盘点 xN}P0
120.bond certificate 债券 -2tX 15,
121.stock certificate 股票 U;6~]0^K
122.audit report 审计报告 bsPw Tp^
123.entity 被审计单位 5D]%E?ag
124.addressee of the audit report 审计报告的收件人 mxQS9y
125.unqualified opinion 无保留意见 OR( )D~:n
126.qualified opinion 保留意见 @^;WC+\0
127.disclaimer of opinion 无法表示意见 788q<7E
128.adverse opinion 否定意见 tB[(o%k
129 Auditors‘Report审计报告 Tc\^=e^N?
130 internal audit内部审计 *`);_EVc
131 public sector audit政府审计 u3 ?+Hu|*T
账项基础审计accounting number-based audit *s?&)][
风险导向审计方法risk-oriented audit approach rP;Fh|w#