1.audit 审计 _#U hXXD
2.attestation .dBW{|gN
鉴证 YWhS< }^
3.credibility 9OF(UFgS
可信赖程度 $<wU>X
4.audit of financial statements 财务报表审计 +]Bx4r?p
5.agreed-upon procedures 执行商定程序 ~xZ)btf
6.high levels of assurance 高水平保证 Lp||C@h~
7.compilation 编制 ,J-YfL^x6*
8.reliability 可靠性 h1_KZ[X
9.relevance 相关性 wCr+/"t
10.professional skepticism 职业谨慎 fwyz|>H_Y(
11.objectivity 客观性 ]kkH|b$[T
12. professional competence 专业胜任能力 Xo4K!U>TzZ
13.Senior/CPA-in-charge 项目经理 )vur$RX
14.audit engagement letter 业务约定书 ET ]`
15.recurring audit 连续审计 p)Q='
16.the client 委托人 $uNYus^vS
17.change CPA 更换注册会计师 Q5v_^O<!
18.the existing CPA 现任注册会计师 FJ&?My,=J
19.the successor CPA 后任注册会计师 ErMA$UkJ
20.the preceding CPA前任注册会计师 CI?M2\<g
21.issue the audit report 出具审计报告 wmS:*U2sc
22.expert 专家 my3W [3#
23.the board of directors 董事会 {,m W7
24.knowledge of the entity‘ s business 了解被审计单位情况 5@Lz4 `
25.assess material misstatement risks评估重大错报风险 T xwZ3E
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 'r`-J4icX
27.a general knowledge of ————- 初步了解―――的情况 Yyh
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28.a more knowledge of—————— 进一步了解的情况 XAr YmO
29.the prior year‘s working papers 以前年度工作底稿 ^$O,Gy) V
30.minutes of meeting 会议纪要 bl
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31.business risks 经营风险 4THGHS^
32.appropriateness 适当性 mm<rdo(`
33.accounting estimate 会计估计 "^iw {]~U
34.management representations 管理层声明 ~); 7D'[
35.going concern assumption 持续经营假设 g*#.yC1/
36.audit plan 审计计划 1@0ZP~LTB
37.significant audit areas 重点审计领域 C}GOwvAL>
38.error 错误 hbdM}"&]
39.fraud舞弊 Ih0kdi
40.modified or additional procedures 修改或追加审计程序 '.DFyHsq
41.misappropriation of assets 侵占资产 aTY\mKk
42.transactions without substance 虚假交易 g)k::k)<e
43.unusual pressures 异常压力 wN! 5[N"
44.the suspected noncompliance 涉嫌存在违法行为 P\H$*6v(
45.materialiy 重要性 )Wm:Ilq
46.exceed the materiality level 超过重要性水平 UYb:q
47.approach the materiality level 接近重要性水平 Xn3Ph!\Z5e
48.an acceptably low level 可接受水平 Ol]+l]
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 MkG*6A
50.misstatements or omissions 错报或漏报 Dx27 s
51.aggregate 总计 dAcy;-[[P
52.subsequent events 期后事项 5 eWGX
53.adjust the financial statements 调整财务报表 {)0"?$C_H
54.perform additional audit procedures 实施追加的审计程序 $McVK>=
55.audit risk 审计风险 VS \~t
56.detection risk 检查风险 =sW(2Im
57.inappropriate audit opinion 不适当的审计意见 Bq]eN
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58.material misstatement 重大的错报 W`-AN}C#
59.tolerable misstatement 可容忍错报 (-(sBQ a+
60.the acceptable level of detection risk 可接受的检查风险 g k[
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61.assessed level of material misstatement risk 重大错报风险的评估水平 {aWTT&-N
62.simall business 小规模企业 @nS+!t{
63.accounting system 会计系统 Wf=D'6w
64.test of control 控制测试 %A dE5HI-
65.walk-through test 穿行测试 q~=]_PMP
66.communication 沟通 !7lS=D(?
67.flow chart 流程图 zj^Ys`nl
68.reperformance of internal control 重新执行 X
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69.audit evidence 审计证据 n_51-^*z
70.substantive procedures 实质性程序
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71.assertions 认定 ~sSlfQWMzy
72.esistence 存在 {\L /?#
73.occurrence 发生 ]QS?fs Z
74.completeness 完整性 =5jX#Dc5.+
75.rights and obligations 权利和义务 y-93 >Y
76.valuation and allocation 计价和分摊 g3(fhfR'RN
77.cutoff 截止 zR+EJFf
78.accuracy 准确性 RS~jHwIh
79.classification 分类 /K"koV;
80.inspection 检查 :YU_ \EV
81.supervision of counting 监盘 )FkJ=P0
82.observation 观察 z5v)~+"1
83.confirmation 函证 [ENm(e$sI
84.computation 计算 v'*#P7%Kf
85.analytical procedures 分析程序 +tNu8M@xFo
86.vouch 核对 VSCOuNSc
87.trace 追查 ;_GS<[A3
88.audit sampling 审计抽样 9BPucXK
89.error 误差 9air"4
90.expected error 预期误差 <$LVAy"RD
91.population 总体 x-km)2x=W
92.sampling risk 抽样风险 D0D0=s
93.non- sampling risk 非抽样风险 ~
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94.sampling unit 抽样单位 CCOd4
95.statistical sampling 统计抽样 JZP>`c21y]
96.tolerable error 可容忍误差 Ms. 1RCup
97.the risk of under reliance 信赖不足风险 %B$~yx3#
98.the risk of over reliance 信赖过度风险 i*'
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99.the risk of incorrect rejection 误拒风险 p*8LS7UT
100. the risk of incorrect acceptance 误受风险 z )
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101.working trial balance 试算平衡表 k1HukGa
102.index and cross-referencing 索引和交叉索引 CfA^Xp@vc
103.cash receipt 现金收入 N246RV1W
104.cash disbursement 现金支出 s('<ms
105.bank statement 银行对账单 ika/ G
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106.bank reconciliation 银行存款余额调节表 jiMI&cl
107.balance sheet date 资产负债表日 WhsTKy&E
108.net realizable value 可变现净值 oX@0+*"
109.storeroom 仓库 :yo tpa
110.sale invoice 销售发票 :[oFe/1K!4
111.price list 价目表 vd>X4e^j
112.positive confirmation request 积极式询证函 r<38; a
113.negative confirmation request 消极式询证函 xioL6^(Qk,
114.purchase requisition 请购单
g-MaP
115.receiving report 验收报告 "If]qX(w
116.gross margin 毛利 +(*S@V$c
117.manufacturing overhead 制造费用 \e64Us>"x
118.material requisition 领料单 <GI{`@5C
119.inventory-taking 存货盘点 ;H5PiSq;z
120.bond certificate 债券 @sRUl
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121.stock certificate 股票 <o8j+G)K#
122.audit report 审计报告 6C>"H
123.entity 被审计单位 3zU!5tg
124.addressee of the audit report 审计报告的收件人 Z> jk\[
125.unqualified opinion 无保留意见 %]Gm
126.qualified opinion 保留意见 {#aW")x^#
127.disclaimer of opinion 无法表示意见 i>w'$ {
128.adverse opinion 否定意见 K
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129 Auditors‘Report审计报告 )'BuRN8
130 internal audit内部审计 p}%T`e=Z9
131 public sector audit政府审计 Ly1V@
账项基础审计accounting number-based audit TQyi-Dc
风险导向审计方法risk-oriented audit approach ^|
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