1.audit 审计 #dZ/UM(u
2.attestation QJ#u[hsMFp
鉴证 "7kge z#Y
3.credibility 'h^-t^:<>b
可信赖程度 -@ZzG uS(
4.audit of financial statements 财务报表审计 M|UxE/
5.agreed-upon procedures 执行商定程序 /&]-I$G@
6.high levels of assurance 高水平保证 V$dJmKg
7.compilation 编制 (Ffb&GL
8.reliability 可靠性 \E$1lc
9.relevance 相关性 xd^&_P$=
10.professional skepticism 职业谨慎 5S%C~iB
11.objectivity 客观性 L\b]k,Ksf
12. professional competence 专业胜任能力 l:Dn3Q
13.Senior/CPA-in-charge 项目经理 As@ihB+(\
14.audit engagement letter 业务约定书 cBifZv*l
15.recurring audit 连续审计 &Y,Q
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16.the client 委托人 :[Qp2Gg O\
17.change CPA 更换注册会计师 vpm ]9>1[
18.the existing CPA 现任注册会计师 dD/t_ {h
19.the successor CPA 后任注册会计师 H>? :U]
20.the preceding CPA前任注册会计师 ,`<^F:xl
21.issue the audit report 出具审计报告 ':l"mkd+`
22.expert 专家 pi`;I*f/
23.the board of directors 董事会 Y*@|My`
24.knowledge of the entity‘ s business 了解被审计单位情况 7E$eN8H
25.assess material misstatement risks评估重大错报风险 >ik1]!j]Lv
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 rH9uGm-*
27.a general knowledge of ————- 初步了解―――的情况 8[{|xh(
28.a more knowledge of—————— 进一步了解的情况 <ROpuY\!l
29.the prior year‘s working papers 以前年度工作底稿 v%lv8Lar'
30.minutes of meeting 会议纪要 IQ3n@
31.business risks 经营风险 i2$*}Cu
32.appropriateness 适当性 `n
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33.accounting estimate 会计估计 2)wAFO6u
34.management representations 管理层声明 Gn]d;5P=
35.going concern assumption 持续经营假设 m@ i2#
36.audit plan 审计计划 }{ n\tzR
37.significant audit areas 重点审计领域 dh&W;zs
38.error 错误 TdQ]G
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39.fraud舞弊 $
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40.modified or additional procedures 修改或追加审计程序 9nn>O?
41.misappropriation of assets 侵占资产 *(k%MTG
42.transactions without substance 虚假交易 B?SNea,I4
43.unusual pressures 异常压力 Kb-W
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44.the suspected noncompliance 涉嫌存在违法行为 2;:lK" :
45.materialiy 重要性 XwcMt r*
46.exceed the materiality level 超过重要性水平 * [tc
47.approach the materiality level 接近重要性水平 jCzGus!rM
48.an acceptably low level 可接受水平 kg<P t >
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 16I&7=S,
50.misstatements or omissions 错报或漏报 R6`*4zS
51.aggregate 总计 :.#z
52.subsequent events 期后事项 ?VB#GJ0M9
53.adjust the financial statements 调整财务报表 7))\'\
54.perform additional audit procedures 实施追加的审计程序 %y iD~&
55.audit risk 审计风险 <eY%sFq,
56.detection risk 检查风险 =H[\%O~?b
57.inappropriate audit opinion 不适当的审计意见 cTM$ZNin
58.material misstatement 重大的错报 =HVfJ"vK
59.tolerable misstatement 可容忍错报 `dDa}b
60.the acceptable level of detection risk 可接受的检查风险 :$=|7v
61.assessed level of material misstatement risk 重大错报风险的评估水平 kI%peb?
62.simall business 小规模企业 q]
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63.accounting system 会计系统 Yp*,Jp1
64.test of control 控制测试 j'+ELKQ
65.walk-through test 穿行测试
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66.communication 沟通 SSE3tcRRl
67.flow chart 流程图 u?F (1iN=
68.reperformance of internal control 重新执行 S?L#N
69.audit evidence 审计证据 AH^e]<2-
70.substantive procedures 实质性程序 ~\$=w10
71.assertions 认定 RdgVBG#Z1
72.esistence 存在 Hle\ON
73.occurrence 发生 F?z<xL@
74.completeness 完整性 |8H_-n
75.rights and obligations 权利和义务 1HhX/fpq
76.valuation and allocation 计价和分摊 h3kaD
77.cutoff 截止 Vo,[EVL
78.accuracy 准确性 7rcA[)<'
79.classification 分类 'WQdr
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80.inspection 检查 PL@~Ys0
81.supervision of counting 监盘 T7{<arL$
82.observation 观察 o~#f1$|Xn
83.confirmation 函证 ocF>LR%P
84.computation 计算 O~ 27/
85.analytical procedures 分析程序 +3;Ody"59
86.vouch 核对 EUy(T1Cl&&
87.trace 追查 |jT2W
88.audit sampling 审计抽样 D+sQP ymI
89.error 误差 bKMWWJf*'
90.expected error 预期误差 RNTa XR+Zn
91.population 总体 9_ZBV{
92.sampling risk 抽样风险 2ev*CX6.
93.non- sampling risk 非抽样风险 i5"5&r7r
94.sampling unit 抽样单位 ydQ!4
95.statistical sampling 统计抽样 H\E7o"m
96.tolerable error 可容忍误差 TQf L%JT
97.the risk of under reliance 信赖不足风险 _({@B`N}
98.the risk of over reliance 信赖过度风险 r<c #nD~K
99.the risk of incorrect rejection 误拒风险 #op:/j
100. the risk of incorrect acceptance 误受风险 +~Tu0?{Z 0
101.working trial balance 试算平衡表 l4vTU=
102.index and cross-referencing 索引和交叉索引 D`pQ7
103.cash receipt 现金收入 IkDiT63]I
104.cash disbursement 现金支出 {,?ss$L
105.bank statement 银行对账单 X*F_<0RC1
106.bank reconciliation 银行存款余额调节表 S8" f]5s
107.balance sheet date 资产负债表日 <sX VW
108.net realizable value 可变现净值 H(|AH;?ou
109.storeroom 仓库 +j{Y,t{4
110.sale invoice 销售发票 0(y:$
111.price list 价目表 &nY;=Hv`WY
112.positive confirmation request 积极式询证函 (}smW_`5
113.negative confirmation request 消极式询证函 S2K#[mDG
114.purchase requisition 请购单 53Yxz3v
115.receiving report 验收报告 2-dh;[4
116.gross margin 毛利 Nxk(mec"
117.manufacturing overhead 制造费用 _c2WqQ-05
118.material requisition 领料单 pu9^e4B9
119.inventory-taking 存货盘点 "AC^ rz~U
120.bond certificate 债券 A]o4Mf0>I
121.stock certificate 股票 3[d>&xk@$
122.audit report 审计报告 *
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123.entity 被审计单位 <T+!V-Pj*
124.addressee of the audit report 审计报告的收件人 UKtSm%\
125.unqualified opinion 无保留意见 gL3iw!7
126.qualified opinion 保留意见 T95t"g?p
127.disclaimer of opinion 无法表示意见 lpgd#vr
128.adverse opinion 否定意见 iWA|8$u4gm
129 Auditors‘Report审计报告 h3!$r~T!a:
130 internal audit内部审计 lnh+a7a)
131 public sector audit政府审计 8Pmdk1 ~
账项基础审计accounting number-based audit ]~0}=,H$N
风险导向审计方法risk-oriented audit approach v.&>Ih/L