1.audit 审计 V s1Z$HS`
2.attestation 97(*-e= e
鉴证 fmq9u(!
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3.credibility . xdSUe
可信赖程度 $v+t~b
4.audit of financial statements 财务报表审计 [?Q$b5j/M
5.agreed-upon procedures 执行商定程序 g"L$}#iTsl
6.high levels of assurance 高水平保证 SiQszV.&
7.compilation 编制 '#0'_9}
8.reliability 可靠性 DU-&bm
9.relevance 相关性 ]Syr{|
10.professional skepticism 职业谨慎 WT>2eMK[
11.objectivity 客观性 ?)B\0` %*'
12. professional competence 专业胜任能力 ,_2ZKO/k$
13.Senior/CPA-in-charge 项目经理 Kdwt^8Umh
14.audit engagement letter 业务约定书 yPza
15.recurring audit 连续审计 eo&nAr
16.the client 委托人 -:o4|&g<*
17.change CPA 更换注册会计师 l>O~^41[
18.the existing CPA 现任注册会计师 )R'~{;z }
19.the successor CPA 后任注册会计师 r.b!3CoQ
20.the preceding CPA前任注册会计师 |\MgE.N
21.issue the audit report 出具审计报告 &?#G)suP
22.expert 专家 7B,axkr
23.the board of directors 董事会 ~1v5
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24.knowledge of the entity‘ s business 了解被审计单位情况 ix]t>2r
25.assess material misstatement risks评估重大错报风险 UMbM3m=\
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 G\1\L*+0
27.a general knowledge of ————- 初步了解―――的情况 3KW4 ]qo~
28.a more knowledge of—————— 进一步了解的情况 K`?",G?_
29.the prior year‘s working papers 以前年度工作底稿 >ps=z$4j*
30.minutes of meeting 会议纪要 |B;tv
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31.business risks 经营风险 A7qKY-4B
32.appropriateness 适当性 OWRT6R4v
33.accounting estimate 会计估计 d}t7bgk'j
34.management representations 管理层声明 e$3{URg
35.going concern assumption 持续经营假设 <,!e*V*U
36.audit plan 审计计划 Y[ciT)
37.significant audit areas 重点审计领域 |8m;}&r$
38.error 错误 (/r l\I
39.fraud舞弊 3b2[i,m<L
40.modified or additional procedures 修改或追加审计程序 #r}O =izi
41.misappropriation of assets 侵占资产 "ebm3t@C
42.transactions without substance 虚假交易 +(-L
43.unusual pressures 异常压力 ZYy?JDAO
44.the suspected noncompliance 涉嫌存在违法行为 M_wj>NXZ
45.materialiy 重要性 AD=vYDR+
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 ;5bzXW#U
48.an acceptably low level 可接受水平 .A. VOf_
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 y7quKv7L}
50.misstatements or omissions 错报或漏报 =-e`OHA
51.aggregate 总计 \qAg]-
52.subsequent events 期后事项 Is $I;`
53.adjust the financial statements 调整财务报表 8i=c|k,GL.
54.perform additional audit procedures 实施追加的审计程序 |ZAR!u&0
55.audit risk 审计风险 <B?@,S>
56.detection risk 检查风险 4iD-jM_D
57.inappropriate audit opinion 不适当的审计意见 Ip0~
58.material misstatement 重大的错报 T5g}z5~"
59.tolerable misstatement 可容忍错报 W'BB FG
60.the acceptable level of detection risk 可接受的检查风险 (|EnRk-E
61.assessed level of material misstatement risk 重大错报风险的评估水平 em+dQ15
62.simall business 小规模企业 s^{hdCCl67
63.accounting system 会计系统 LK}Ih@f
64.test of control 控制测试 3:Mq40]x
65.walk-through test 穿行测试 .S l{m[nV8
66.communication 沟通 n\v;4ly^
67.flow chart 流程图 `m.).Hda
68.reperformance of internal control 重新执行 {hzU
69.audit evidence 审计证据 f.%mp$~T
70.substantive procedures 实质性程序 6fozc2h@x%
71.assertions 认定 l$PSID
72.esistence 存在 =r3 %jWH6
73.occurrence 发生 QxSJLi7t
74.completeness 完整性 5,I|beM
75.rights and obligations 权利和义务 3 %ppvvQ
76.valuation and allocation 计价和分摊 o"te7nBI
77.cutoff 截止 6QwVgEnSf
78.accuracy 准确性 H\Y5Fd9)
79.classification 分类 /!l$Y?
80.inspection 检查 eD4qh4|u.
81.supervision of counting 监盘 #mI{D\UR
82.observation 观察 g[]UM;D*
83.confirmation 函证 Z r}5)ZR.
84.computation 计算 xpJ6M<O{8
85.analytical procedures 分析程序 yMU>vr
86.vouch 核对 [z2XK4\e1T
87.trace 追查 `UC
88.audit sampling 审计抽样 ~6HpI0i
89.error 误差 >tUi ;!cQ
90.expected error 预期误差 3D"2yTM(
91.population 总体 r\OunGUP
92.sampling risk 抽样风险 =6XJr7Ay8u
93.non- sampling risk 非抽样风险 gn2*'_V~3
94.sampling unit 抽样单位 KW* 2'C&
95.statistical sampling 统计抽样 iP7
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96.tolerable error 可容忍误差 'MM%Sm,
97.the risk of under reliance 信赖不足风险 KT 3W>/#E
98.the risk of over reliance 信赖过度风险 ,g.*Mx`-
99.the risk of incorrect rejection 误拒风险 ZA u=m
100. the risk of incorrect acceptance 误受风险 $pV:)N4
101.working trial balance 试算平衡表 laRcEXj
102.index and cross-referencing 索引和交叉索引 wLF;nzv
103.cash receipt 现金收入 ~$I9%z7@
104.cash disbursement 现金支出 _JVFn=
105.bank statement 银行对账单 g[oa'.*OB
106.bank reconciliation 银行存款余额调节表 zTgY=fuz
107.balance sheet date 资产负债表日 'qL:7
108.net realizable value 可变现净值 uPVM>xf>w
109.storeroom 仓库 skd3E4
110.sale invoice 销售发票 -
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111.price list 价目表 :]Nn(},
112.positive confirmation request 积极式询证函 r8.`W\SKX
113.negative confirmation request 消极式询证函 1V\tKDM
114.purchase requisition 请购单 BBV"nm_(/
115.receiving report 验收报告 DjyqQyq~
116.gross margin 毛利 ''bh{
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117.manufacturing overhead 制造费用 bW]7$?acv
118.material requisition 领料单 P3Wnso
119.inventory-taking 存货盘点 #?OJ9pyG'
120.bond certificate 债券 N('=qp9
121.stock certificate 股票 o1kT
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122.audit report 审计报告 7U9*-9
123.entity 被审计单位 CIxa" MW
124.addressee of the audit report 审计报告的收件人 Qm-I=Rh+
125.unqualified opinion 无保留意见 `fnU p-
126.qualified opinion 保留意见 q,i&%
127.disclaimer of opinion 无法表示意见 8t1XZ
128.adverse opinion 否定意见 F@]9oF
129 Auditors‘Report审计报告 6'{/Ote
130 internal audit内部审计 AiP#wK;
131 public sector audit政府审计 @
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账项基础审计accounting number-based audit r}**^"mFy
风险导向审计方法risk-oriented audit approach {Jna'
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