1.audit 审计 E6uIp^E
2.attestation x$t=6@<]
鉴证 k 'o?/
3.credibility ,k4
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可信赖程度 )!Bv8&;e
4.audit of financial statements 财务报表审计 -Cl0!}P4I
5.agreed-upon procedures 执行商定程序 >8
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6.high levels of assurance 高水平保证 6 [IiJhVL
7.compilation 编制 ;)*Drk*t,
8.reliability 可靠性 6b0#z#E
9.relevance 相关性 qQQ~[JL
10.professional skepticism 职业谨慎 mOBS[M5*
11.objectivity 客观性 on~rrSK
12. professional competence 专业胜任能力 d] {^
13.Senior/CPA-in-charge 项目经理 8Vp"}(Q
14.audit engagement letter 业务约定书 I#0$5a},u^
15.recurring audit 连续审计 pq4frq
16.the client 委托人 5,A/6b
17.change CPA 更换注册会计师 eG<32$I
18.the existing CPA 现任注册会计师 <D?`*#K
19.the successor CPA 后任注册会计师 Y0DBkg
20.the preceding CPA前任注册会计师 8AK#bna~-
21.issue the audit report 出具审计报告 ?6|EAKJ`lK
22.expert 专家 !GO4cbdQ
23.the board of directors 董事会 ~*RNJ
24.knowledge of the entity‘ s business 了解被审计单位情况 Ha<(~qf
25.assess material misstatement risks评估重大错报风险 )%0#XC^/X5
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 k&^f Iz
27.a general knowledge of ————- 初步了解―――的情况 VrHFM(RNe
28.a more knowledge of—————— 进一步了解的情况 $8b/"Qm
29.the prior year‘s working papers 以前年度工作底稿 %NKf@If)
30.minutes of meeting 会议纪要 /D
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31.business risks 经营风险 : )&_
32.appropriateness 适当性
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33.accounting estimate 会计估计 Pm-@ZZ~
34.management representations 管理层声明 yZKj>P1
35.going concern assumption 持续经营假设 '_2~8w
36.audit plan 审计计划 v vFX\j3
37.significant audit areas 重点审计领域 =2<
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38.error 错误 MD&Ebq5V
39.fraud舞弊 0@z78h=h
40.modified or additional procedures 修改或追加审计程序 =6ojkTk
41.misappropriation of assets 侵占资产 \D0Pik@?
42.transactions without substance 虚假交易 * @dqAr %
43.unusual pressures 异常压力 /.vB /{2
44.the suspected noncompliance 涉嫌存在违法行为 V7.EDE2A3
45.materialiy 重要性 R/iXO~/"J
46.exceed the materiality level 超过重要性水平 B?k75G
47.approach the materiality level 接近重要性水平 yPW?%7 h
48.an acceptably low level 可接受水平 #=h~Lr'UH
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 V^"5cW
50.misstatements or omissions 错报或漏报 )g)X~]*
51.aggregate 总计 zXB.)4T
52.subsequent events 期后事项 &R2 5J$
53.adjust the financial statements 调整财务报表 hl8[A-d(R
54.perform additional audit procedures 实施追加的审计程序 JPRl/P$
55.audit risk 审计风险 lO[[iMHl<
56.detection risk 检查风险 Y*0mC "n}
57.inappropriate audit opinion 不适当的审计意见 *?cE]U6;
58.material misstatement 重大的错报 sdrALl;w|
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 yqZKn=1:
61.assessed level of material misstatement risk 重大错报风险的评估水平 =98@MX%P
62.simall business 小规模企业 W2s6!_AN
63.accounting system 会计系统 BTqY_9
64.test of control 控制测试 Y}QtgZEt
65.walk-through test 穿行测试 THC34u]
66.communication 沟通 a(QYc?u
67.flow chart 流程图 ZJ1%
68.reperformance of internal control 重新执行 UH2fP G
69.audit evidence 审计证据 +TL5yuA
70.substantive procedures 实质性程序 ~0eJ6i
71.assertions 认定 *Mk5*_
72.esistence 存在 =XuBan3
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73.occurrence 发生 ,5.ve)/dE
74.completeness 完整性 p{gJVP#l'Z
75.rights and obligations 权利和义务 63 F@
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76.valuation and allocation 计价和分摊 <;G.(C
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77.cutoff 截止 pKMy:j
78.accuracy 准确性 &c%;Lo
79.classification 分类 Yv\>\?865
80.inspection 检查 #!qa#.Yi
81.supervision of counting 监盘 ')zdI]@M
82.observation 观察 R1)v;^B|)
83.confirmation 函证 J4EQhuQ
84.computation 计算 rE)lt0mkv
85.analytical procedures 分析程序 hV_bm@f/y
86.vouch 核对 8`M) r'5
87.trace 追查 Wb4+U;C^!'
88.audit sampling 审计抽样 x
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89.error 误差 =wEU+R_#o
90.expected error 预期误差 xY v@
91.population 总体 xA/Ein0
92.sampling risk 抽样风险 O7vJ`K(!
93.non- sampling risk 非抽样风险 G*` Y~SJp
94.sampling unit 抽样单位 f-$%Ck$%,
95.statistical sampling 统计抽样 e*K1";
96.tolerable error 可容忍误差 |T3F:],`
97.the risk of under reliance 信赖不足风险 I8M^]+c
98.the risk of over reliance 信赖过度风险 20h+^R3{Z
99.the risk of incorrect rejection 误拒风险 JlaT
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100. the risk of incorrect acceptance 误受风险 ?Pbh&!
101.working trial balance 试算平衡表 m}`!FaB #
102.index and cross-referencing 索引和交叉索引 nymro[@O~
103.cash receipt 现金收入 q}x+#[Ef
104.cash disbursement 现金支出 uPh/u!
105.bank statement 银行对账单 :$qa
106.bank reconciliation 银行存款余额调节表 *UxN~?N|
107.balance sheet date 资产负债表日 QTe>EJ12
108.net realizable value 可变现净值 !N"Y
109.storeroom 仓库 O>
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110.sale invoice 销售发票 >/J!:Htk+K
111.price list 价目表 cI#
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112.positive confirmation request 积极式询证函 nI0TvBD
113.negative confirmation request 消极式询证函 +T!7jC(O
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114.purchase requisition 请购单
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115.receiving report 验收报告 MeCHn2zwB
116.gross margin 毛利 (?y (0%q
117.manufacturing overhead 制造费用 .^hk^r
118.material requisition 领料单 + 0DPhc
119.inventory-taking 存货盘点 HdR%n
120.bond certificate 债券 i(qPD_
121.stock certificate 股票 }[FP"#
122.audit report 审计报告 T#OrsJdu
123.entity 被审计单位 FV~ENpncP
124.addressee of the audit report 审计报告的收件人 t?l0L1;
125.unqualified opinion 无保留意见 3OZu v};k
126.qualified opinion 保留意见 .+#<~Jv
127.disclaimer of opinion 无法表示意见 VV'*3/I
128.adverse opinion 否定意见 mu$0x)
129 Auditors‘Report审计报告 Gq)E,Ln&d
130 internal audit内部审计 Z) qts=
131 public sector audit政府审计 P,RdYM06
账项基础审计accounting number-based audit dsrKHi
风险导向审计方法risk-oriented audit approach =CqZ $