1.audit 审计 dFk$rr>q
2.attestation Lo
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鉴证 0>3Sn\gZ(
3.credibility -{p~sRc&
可信赖程度 Cv<
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4.audit of financial statements 财务报表审计 K{iC'^wP
5.agreed-upon procedures 执行商定程序 K*tomy
6.high levels of assurance 高水平保证 p%+'iDb
7.compilation 编制 =GC,1WVEqV
8.reliability 可靠性 4=l$wg~;
9.relevance 相关性 mfk^t`w_
10.professional skepticism 职业谨慎 2GRv%:rZ
11.objectivity 客观性 50Ov>(f@7
12. professional competence 专业胜任能力 S0lt_~
13.Senior/CPA-in-charge 项目经理 xH>j
14.audit engagement letter 业务约定书 Aot9^@4])
15.recurring audit 连续审计 3#{Al[jq
16.the client 委托人 +o K*5 Y
17.change CPA 更换注册会计师 pE{Ecrc3|
18.the existing CPA 现任注册会计师 CE|rn8MB
19.the successor CPA 后任注册会计师 Ime"}*9
20.the preceding CPA前任注册会计师 ey`E
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21.issue the audit report 出具审计报告 T@ zV
22.expert 专家 OyIIJ!(
23.the board of directors 董事会 1-sG`%
24.knowledge of the entity‘ s business 了解被审计单位情况 E_#?;l>
25.assess material misstatement risks评估重大错报风险 [`!%u3
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 xC 4L`\
27.a general knowledge of ————- 初步了解―――的情况 |+Tq[5&R
28.a more knowledge of—————— 进一步了解的情况 8Q73h/3
29.the prior year‘s working papers 以前年度工作底稿 !WTL:dk
30.minutes of meeting 会议纪要 Lv<vMIr
31.business risks 经营风险 SnY{|
32.appropriateness 适当性 {vp*m:K
33.accounting estimate 会计估计 rw[I
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34.management representations 管理层声明 9D7i>e%,;-
35.going concern assumption 持续经营假设 gCx#&
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36.audit plan 审计计划 $-paYQ4
37.significant audit areas 重点审计领域 9`7>"[=P
38.error 错误 V}Ce3wgvA
39.fraud舞弊 &W*^&0AV
40.modified or additional procedures 修改或追加审计程序 b[ ~-b
41.misappropriation of assets 侵占资产 {=ATRwUL
42.transactions without substance 虚假交易 YVPLHwh/5
43.unusual pressures 异常压力 &BN#"- J
44.the suspected noncompliance 涉嫌存在违法行为 HmbQL2
45.materialiy 重要性 dQy K4T
46.exceed the materiality level 超过重要性水平 %RzCJxT
47.approach the materiality level 接近重要性水平 ;KT5qiqYH
48.an acceptably low level 可接受水平
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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 gzN51B =D
50.misstatements or omissions 错报或漏报 tNz(s)
51.aggregate 总计 Y;ki
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52.subsequent events 期后事项 $4BvDZDk`B
53.adjust the financial statements 调整财务报表 #tA/)Jvi
54.perform additional audit procedures 实施追加的审计程序 @]Lu"h#u=
55.audit risk 审计风险 xL"O~jTS
56.detection risk 检查风险 6 !wk5#
57.inappropriate audit opinion 不适当的审计意见 >+):eBL
58.material misstatement 重大的错报 /|isRh|
59.tolerable misstatement 可容忍错报 M[(pLYq:
60.the acceptable level of detection risk 可接受的检查风险 S:1g(f*85
61.assessed level of material misstatement risk 重大错报风险的评估水平 #@F.wV0
62.simall business 小规模企业 0B:
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63.accounting system 会计系统 -B?cF9
64.test of control 控制测试 :TkMS8
65.walk-through test 穿行测试 S
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66.communication 沟通 DKF
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67.flow chart 流程图 c7RQ7\
68.reperformance of internal control 重新执行 n/S+0uT
69.audit evidence 审计证据 I{=Yuc
70.substantive procedures 实质性程序 Zpz3?VM(
71.assertions 认定 <,D*m+BWn
72.esistence 存在 |qBcE
73.occurrence 发生 <,\U,jU_
74.completeness 完整性 "uFwsjz&B
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 Y(R.<LtY
77.cutoff 截止 F6aC'<#/
78.accuracy 准确性 ?$l|];m)-
79.classification 分类 O&,8X-Ix
80.inspection 检查 zjOOEvi
81.supervision of counting 监盘 tS-gaT`T
82.observation 观察 x,
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83.confirmation 函证 'xEK0~awD
84.computation 计算 F<XOt3VY.
85.analytical procedures 分析程序 -+0kay%
86.vouch 核对 ?wFL\C
87.trace 追查 ZB`d&!W>
88.audit sampling 审计抽样 bc3`x1)\^
89.error 误差 +wxsAGy_j
90.expected error 预期误差 GP^.h kVs
91.population 总体 Sa
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92.sampling risk 抽样风险 jcb&h@T8kv
93.non- sampling risk 非抽样风险 -&=dl_m
94.sampling unit 抽样单位 N1B$z3E*
95.statistical sampling 统计抽样 U_l9CZ
96.tolerable error 可容忍误差 3R0ioi 7
97.the risk of under reliance 信赖不足风险 w 5?D]u
98.the risk of over reliance 信赖过度风险 Hq!|r8@6
99.the risk of incorrect rejection 误拒风险 " m13HS
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 %"eR0Lj+zq
103.cash receipt 现金收入 &}
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104.cash disbursement 现金支出 I2Imb9k~B
105.bank statement 银行对账单 cnI5G!
106.bank reconciliation 银行存款余额调节表 t"Ah]sD
107.balance sheet date 资产负债表日 Ri~$hs!
108.net realizable value 可变现净值 AV7#,+p%G
109.storeroom 仓库 imeE&
110.sale invoice 销售发票 *@H\J e`
111.price list 价目表 ,Aai-AGG@
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 Fj]06~u
114.purchase requisition 请购单 P%gA`j
115.receiving report 验收报告 mEsb_3?#+
116.gross margin 毛利 }YVF
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117.manufacturing overhead 制造费用 ~UZ3 lN\E
118.material requisition 领料单 {ywwJ
119.inventory-taking 存货盘点 Jv+w{"&
120.bond certificate 债券 g,rmGu3v
121.stock certificate 股票 6 dV )pJd
122.audit report 审计报告 sRA2O/yKCE
123.entity 被审计单位 _OyQ:>M6P
124.addressee of the audit report 审计报告的收件人 8-Y*b89
125.unqualified opinion 无保留意见 U||GeEd
126.qualified opinion 保留意见 Kk6=61} A
127.disclaimer of opinion 无法表示意见 &J
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128.adverse opinion 否定意见 !ltq@8#_|
129 Auditors‘Report审计报告 T7^;!;i`X
130 internal audit内部审计 %9a3$OGZX
131 public sector audit政府审计 %^L{K[}
账项基础审计accounting number-based audit r
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风险导向审计方法risk-oriented audit approach IE
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