1.audit 审计 BDR.AZ
2.attestation f}x.jxY?
鉴证 _i20|v
3.credibility 4<k9?)~(J
可信赖程度 FLGk?.x$\
4.audit of financial statements 财务报表审计 `QyO`y=?[Y
5.agreed-upon procedures 执行商定程序 cNM3I,o7
6.high levels of assurance 高水平保证 -(f)6a+H
7.compilation 编制 8C67{^`::
8.reliability 可靠性 "x 3lQ
9.relevance 相关性 ~c %hWt
10.professional skepticism 职业谨慎 YgUvOyaQXf
11.objectivity 客观性 QWzB6H]
12. professional competence 专业胜任能力 yuat" Pg
13.Senior/CPA-in-charge 项目经理 i*#-I3
14.audit engagement letter 业务约定书 ?XA2&
15.recurring audit 连续审计 qI~xlW
16.the client 委托人 x
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17.change CPA 更换注册会计师 gqu?o&>9
18.the existing CPA 现任注册会计师 d`
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19.the successor CPA 后任注册会计师 z7Q?D^miy
20.the preceding CPA前任注册会计师 |j#C|V%kV
21.issue the audit report 出具审计报告 xwJH(_-
22.expert 专家 [Pq}p0cD
23.the board of directors 董事会 .y@oz7T5
24.knowledge of the entity‘ s business 了解被审计单位情况 9J9)AV
25.assess material misstatement risks评估重大错报风险 /.Ww6a~
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 .ys6"V|31
27.a general knowledge of ————- 初步了解―――的情况 UrYZ`J
28.a more knowledge of—————— 进一步了解的情况 ?kB2iU_f+
29.the prior year‘s working papers 以前年度工作底稿 "a8j"lPJ
30.minutes of meeting 会议纪要 f]JM /
31.business risks 经营风险 %l,,_:7{
32.appropriateness 适当性 1:f9J
33.accounting estimate 会计估计 mR}6r2O2\Q
34.management representations 管理层声明 Gu2P\I2zx
35.going concern assumption 持续经营假设 }Rz3<eON
36.audit plan 审计计划 XgLL!5`
37.significant audit areas 重点审计领域 ni<A3OB
38.error 错误 9Hc$G{[a
39.fraud舞弊 YN!>}
40.modified or additional procedures 修改或追加审计程序 n~A%q,DmF
41.misappropriation of assets 侵占资产 -3;*K4z$/
42.transactions without substance 虚假交易 SRrw0&ts
43.unusual pressures 异常压力 (UU(:/
44.the suspected noncompliance 涉嫌存在违法行为 %2XHNW
45.materialiy 重要性 >i5acuth
46.exceed the materiality level 超过重要性水平 X_$Cb<e
47.approach the materiality level 接近重要性水平 k;
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48.an acceptably low level 可接受水平 2ioQb`=
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 dv.(7Y7.x
50.misstatements or omissions 错报或漏报 ds?v'|
51.aggregate 总计 o[cV1G
52.subsequent events 期后事项 B:!W$<
53.adjust the financial statements 调整财务报表 ++V=s\d7
54.perform additional audit procedures 实施追加的审计程序 20Z8HwQi
55.audit risk 审计风险 DR c)iE>@
56.detection risk 检查风险 %=
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57.inappropriate audit opinion 不适当的审计意见 *T~Ve;3h;
58.material misstatement 重大的错报 m3mp/g.>
59.tolerable misstatement 可容忍错报 .h>8@5/s
60.the acceptable level of detection risk 可接受的检查风险 5lm<%
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 )e a :Q?
63.accounting system 会计系统 {3.r6ZwCn
64.test of control 控制测试 M
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65.walk-through test 穿行测试 4)U.5FBk
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66.communication 沟通
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67.flow chart 流程图 Kwg4sr5"D
68.reperformance of internal control 重新执行 s;64N'HH
69.audit evidence 审计证据 qU#BJON]BR
70.substantive procedures 实质性程序 Vv8jEZ8
71.assertions 认定 1;mW,l'`
72.esistence 存在 \U[{z&]~
73.occurrence 发生 il \$@Bn
74.completeness 完整性 hED=u/ql[
75.rights and obligations 权利和义务 C\di 7 z:
76.valuation and allocation 计价和分摊 C@bm
77.cutoff 截止 lhw ,J]0*
78.accuracy 准确性 JXu$ew>q
79.classification 分类 h3Q21D'f
80.inspection 检查 &9"-`-[e:
81.supervision of counting 监盘 LWHd~
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82.observation 观察 rwG CUo6Z
83.confirmation 函证
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84.computation 计算 =Q[b'*o7
85.analytical procedures 分析程序 e{v=MxO=S
86.vouch 核对 '*k'i;2/1
87.trace 追查 5<ux6,E1{
88.audit sampling 审计抽样 /l<<_uk$
89.error 误差 |"9 #bU
90.expected error 预期误差 7?kIVP1r
91.population 总体 2c:#O%d(
92.sampling risk 抽样风险 V
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93.non- sampling risk 非抽样风险 tc!wLnhG
94.sampling unit 抽样单位 *0>mB
95.statistical sampling 统计抽样 >B2q+tA
96.tolerable error 可容忍误差 S}ECW,K
97.the risk of under reliance 信赖不足风险 #*g5u{k'P
98.the risk of over reliance 信赖过度风险 |7}CQU
99.the risk of incorrect rejection 误拒风险 e&qh9mlE
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 ,$
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102.index and cross-referencing 索引和交叉索引 |)K]U
103.cash receipt 现金收入 sSQs#+&=[
104.cash disbursement 现金支出 ty*@7g0k
105.bank statement 银行对账单 zA!0l*H
106.bank reconciliation 银行存款余额调节表 SJ};TEA
107.balance sheet date 资产负债表日 nYa*b=[.
108.net realizable value 可变现净值 KhW;RD
109.storeroom 仓库 jD`d#R
110.sale invoice 销售发票 @;
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111.price list 价目表 A6pjRxg
112.positive confirmation request 积极式询证函 ~
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113.negative confirmation request 消极式询证函 Kbb78S30
114.purchase requisition 请购单 Q]w&N30
115.receiving report 验收报告 4)<~4 '
116.gross margin 毛利 't9hXzAfW
117.manufacturing overhead 制造费用 8-Hsgf.*
118.material requisition 领料单 x"CZ]p&m
119.inventory-taking 存货盘点 }QsZ:J.
120.bond certificate 债券 ?&^?-S% p
121.stock certificate 股票 QEu=-7@>
122.audit report 审计报告 &09U@uc$
123.entity 被审计单位 yH<$k^0r*
124.addressee of the audit report 审计报告的收件人 3^Q]j^e4Ny
125.unqualified opinion 无保留意见 j
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126.qualified opinion 保留意见 C{q :_M;
127.disclaimer of opinion 无法表示意见 &%_& 8DkG
128.adverse opinion 否定意见 8B#GbS
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129 Auditors‘Report审计报告 !QT'L,_
130 internal audit内部审计 Qo1eXMW
131 public sector audit政府审计 k~|-gfFP
账项基础审计accounting number-based audit w1|A5q'M
风险导向审计方法risk-oriented audit approach QZ?=M@|f