1.audit 审计 KxGK`'E'r
2.attestation 8>T
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鉴证 '2/48j X5
3.credibility @wYuc{%S
可信赖程度 Z99%uI3
4.audit of financial statements 财务报表审计 NL0X =i
5.agreed-upon procedures 执行商定程序 {#zJx(2yG
6.high levels of assurance 高水平保证 9W5vp:G
7.compilation 编制 w \i#
8.reliability 可靠性 bxc#bl3
9.relevance 相关性 7zgU>$i
10.professional skepticism 职业谨慎 .?[2,4F;
11.objectivity 客观性 1;4TA}'H
12. professional competence 专业胜任能力 F4e<=R
13.Senior/CPA-in-charge 项目经理 gUy >I(
14.audit engagement letter 业务约定书 (JL{X`gs#
15.recurring audit 连续审计 Sl
16.the client 委托人 S3P;@Rm
17.change CPA 更换注册会计师 :p=IZY
18.the existing CPA 现任注册会计师 `Q,moz
19.the successor CPA 后任注册会计师 #Ji&.T^U/
20.the preceding CPA前任注册会计师 7 H.2]X
21.issue the audit report 出具审计报告 FlrLXTx0
22.expert 专家 {O]Cj~}
23.the board of directors 董事会 tegLGp@_
24.knowledge of the entity‘ s business 了解被审计单位情况 yg5 Ik{
25.assess material misstatement risks评估重大错报风险 UKZsq5Q
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ,-vbR&
27.a general knowledge of ————- 初步了解―――的情况 bv4lgRE6Y
28.a more knowledge of—————— 进一步了解的情况 0V}%'Ec<e
29.the prior year‘s working papers 以前年度工作底稿 A>b o Xcr
30.minutes of meeting 会议纪要 :jT1=PfL
31.business risks 经营风险 R3jhq3F\Y
32.appropriateness 适当性 U9SByqa1
33.accounting estimate 会计估计 R}#?A%,*
34.management representations 管理层声明 `CUTb*{`
35.going concern assumption 持续经营假设 k129)79
36.audit plan 审计计划 u0A.I_
37.significant audit areas 重点审计领域 a^@6hC>sr
38.error 错误 =CFO]9
39.fraud舞弊 K!).QB'
40.modified or additional procedures 修改或追加审计程序 D+ 9xI
41.misappropriation of assets 侵占资产 {3i.U028]
42.transactions without substance 虚假交易 38tRb"3zP
43.unusual pressures 异常压力 GghZ".O
44.the suspected noncompliance 涉嫌存在违法行为 Cz+`C9#
45.materialiy 重要性 \{\*h /m
46.exceed the materiality level 超过重要性水平 y['$^T?oP
47.approach the materiality level 接近重要性水平 Z7V1e<E
48.an acceptably low level 可接受水平 BB.^-0up
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 MQG(n +c
50.misstatements or omissions 错报或漏报 Rp^kD ,*
51.aggregate 总计 ]]Sz|6 P
52.subsequent events 期后事项 % r`hW\4{
53.adjust the financial statements 调整财务报表 A_tdtN<
54.perform additional audit procedures 实施追加的审计程序 \uQ yp*P1s
55.audit risk 审计风险 e4fh<0gX
56.detection risk 检查风险 =2F;'T\6
57.inappropriate audit opinion 不适当的审计意见 &xo_93
58.material misstatement 重大的错报 b}HLuX
59.tolerable misstatement 可容忍错报 UMILAoR
60.the acceptable level of detection risk 可接受的检查风险 S1p4.qJ
61.assessed level of material misstatement risk 重大错报风险的评估水平 s!:'3[7+
62.simall business 小规模企业 r5M {*
63.accounting system 会计系统 Hz) Xn\x
64.test of control 控制测试 7hQXGY,q
65.walk-through test 穿行测试 oCg|*
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66.communication 沟通 CBN,~wzP*
67.flow chart 流程图 ]$oo1ssZ1
68.reperformance of internal control 重新执行 o,>9|EMQZ
69.audit evidence 审计证据 wj!YYBH
70.substantive procedures 实质性程序 RZoSP(6
71.assertions 认定 R}_B\# Q
72.esistence 存在 <tXk\cOg
73.occurrence 发生 4
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74.completeness 完整性 wXZ"}uT<}
75.rights and obligations 权利和义务 $REz{xgA=
76.valuation and allocation 计价和分摊 $9YAq/#Q
77.cutoff 截止 \f\CK@
78.accuracy 准确性 O?L6Ues
79.classification 分类 s;e%*4
80.inspection 检查 fUx;_GX?
81.supervision of counting 监盘 T&+*dyNxMK
82.observation 观察 /*Iq,"kGz
83.confirmation 函证 4zKmoYt
84.computation 计算 WVyk?SBw
85.analytical procedures 分析程序 L|ZxB7xk
86.vouch 核对 h*d1G9%Q1
87.trace 追查 r&+8\/{
88.audit sampling 审计抽样 sB`.G
89.error 误差 dDYD6
90.expected error 预期误差 ;O8'vp
91.population 总体 0h/bC)z
92.sampling risk 抽样风险 cQ}3?
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93.non- sampling risk 非抽样风险 f$1&)1W[
94.sampling unit 抽样单位 q> |&u
95.statistical sampling 统计抽样 Yw
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96.tolerable error 可容忍误差 o|`[X'
97.the risk of under reliance 信赖不足风险 e_=TkG1E6
98.the risk of over reliance 信赖过度风险 >vQ8~*xd
99.the risk of incorrect rejection 误拒风险 PtsQV!
100. the risk of incorrect acceptance 误受风险 OD[q
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101.working trial balance 试算平衡表 lldNIL6B%
102.index and cross-referencing 索引和交叉索引 MTXh-9DA
103.cash receipt 现金收入 <ks+JkW_
104.cash disbursement 现金支出 4N6JKS
105.bank statement 银行对账单 v}\4/u
106.bank reconciliation 银行存款余额调节表 Xna58KF/
107.balance sheet date 资产负债表日 +x
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108.net realizable value 可变现净值 ['m7Wry
109.storeroom 仓库 Br4[hUV/
110.sale invoice 销售发票 {,aX|*1Ku~
111.price list 价目表 56w uk
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112.positive confirmation request 积极式询证函 mHe[
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113.negative confirmation request 消极式询证函 VOJA}$
114.purchase requisition 请购单 lT^/8Z<g
115.receiving report 验收报告 aAKwC01?
116.gross margin 毛利 qXqGhHoe;
117.manufacturing overhead 制造费用 gcF:/@:Rm
118.material requisition 领料单 hXnfZx%
119.inventory-taking 存货盘点 f8e :J#jbS
120.bond certificate 债券 jQBL8<
121.stock certificate 股票 9*Q6/?v
122.audit report 审计报告 FYs]I0}|
123.entity 被审计单位 [[$dPa9
124.addressee of the audit report 审计报告的收件人 uM)#T*(
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 rjK]zD9
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见 rMWJ
129 Auditors‘Report审计报告 f+!k:}K
130 internal audit内部审计 Ie4\d2tQ;
131 public sector audit政府审计 S-'R84M,F
账项基础审计accounting number-based audit w**~k]In
风险导向审计方法risk-oriented audit approach ~+ kfb^<-