1.audit 审计 li U=&wM>
2.attestation Ql%0%naq1
鉴证 1l8kuwH
3.credibility Z#2AK63/T
可信赖程度 yq?7!X
4.audit of financial statements 财务报表审计 rh8.kW-K_
5.agreed-upon procedures 执行商定程序 Fj0a+r,h!
6.high levels of assurance 高水平保证 #P)7b,3pe
7.compilation 编制 ^KBE2C
8.reliability 可靠性 o(2tRDT\_b
9.relevance 相关性 &WqKsH$
10.professional skepticism 职业谨慎 wR x5`
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11.objectivity 客观性 X5(S+;v"^
12. professional competence 专业胜任能力 `I\)Kk@*b9
13.Senior/CPA-in-charge 项目经理 x[ sSM:
14.audit engagement letter 业务约定书 =:|fN3nJ2
15.recurring audit 连续审计 __FhuP P
16.the client 委托人 ?=UIx24W
17.change CPA 更换注册会计师 z%F68f73
18.the existing CPA 现任注册会计师 S.!0~KR:U
19.the successor CPA 后任注册会计师 yf2I%\p}
20.the preceding CPA前任注册会计师 SS4'yaQ
21.issue the audit report 出具审计报告 nA!Xb'y&
22.expert 专家 %(EUZu2
23.the board of directors 董事会 !A. Kb74
24.knowledge of the entity‘ s business 了解被审计单位情况 Gk.;<
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25.assess material misstatement risks评估重大错报风险 # j=r
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 Qp~
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27.a general knowledge of ————- 初步了解―――的情况 oic}Go
28.a more knowledge of—————— 进一步了解的情况 D92#&,KD
29.the prior year‘s working papers 以前年度工作底稿 5]Wkk~a
30.minutes of meeting 会议纪要 ,| \62B`
31.business risks 经营风险 Qx_K)
32.appropriateness 适当性 o9tvf|+z
33.accounting estimate 会计估计 4_#yl9+
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 0@ -3U{Q
36.audit plan 审计计划 a]-.@^:_i
37.significant audit areas 重点审计领域 oNgu-&
38.error 错误 O_PKS$sz{
39.fraud舞弊 dMA"% R
40.modified or additional procedures 修改或追加审计程序 n..9F$a
41.misappropriation of assets 侵占资产 R!v ?d2
42.transactions without substance 虚假交易 #-QQ_
43.unusual pressures 异常压力 (I?CW~3#
44.the suspected noncompliance 涉嫌存在违法行为 o'W[v0>
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45.materialiy 重要性 JsOu
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46.exceed the materiality level 超过重要性水平 (5l5@MN
47.approach the materiality level 接近重要性水平 }y-b<J?H
48.an acceptably low level 可接受水平 -L9I;]:KY
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 ;tS 4h
50.misstatements or omissions 错报或漏报 fbbk;Rq.'3
51.aggregate 总计 H8>u:
52.subsequent events 期后事项 u&iMY3=
53.adjust the financial statements 调整财务报表 /Z:\=0`
54.perform additional audit procedures 实施追加的审计程序 uT5sLpA|6
55.audit risk 审计风险 sW#}QYd
56.detection risk 检查风险 yDt3
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57.inappropriate audit opinion 不适当的审计意见 [!@&t:A
58.material misstatement 重大的错报 o{EWNkmj
59.tolerable misstatement 可容忍错报 E7eOKNVC#
60.the acceptable level of detection risk 可接受的检查风险 k1A64?p
61.assessed level of material misstatement risk 重大错报风险的评估水平 axTvA(k9
62.simall business 小规模企业 &
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63.accounting system 会计系统 wIW]uo/=
64.test of control 控制测试 wvAXt*R
65.walk-through test 穿行测试 )~q@2^
66.communication 沟通 LB<,(dyh
67.flow chart 流程图 g-c\;
68.reperformance of internal control 重新执行 #,dE
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69.audit evidence 审计证据 (
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70.substantive procedures 实质性程序 jk0Ja@8PK
71.assertions 认定 q?x.P2
72.esistence 存在 \Rc7$bS2H
73.occurrence 发生 fJ[(zjk
74.completeness 完整性 :/H fMJ
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 gxpGi@5
77.cutoff 截止 wo;`D
78.accuracy 准确性 `P&L. m]|
79.classification 分类 Z8??+d=
80.inspection 检查 LT sG
81.supervision of counting 监盘
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82.observation 观察 W
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83.confirmation 函证 em
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84.computation 计算 Te`Z
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85.analytical procedures 分析程序 v)(tB7&`=
86.vouch 核对 x\vb@!BZ
87.trace 追查 jiPV ]aVN
88.audit sampling 审计抽样 b??k|q
89.error 误差 $x&\9CRM
90.expected error 预期误差 jI$}\*g
91.population 总体 RVmD&
92.sampling risk 抽样风险 |okS7.|IX
93.non- sampling risk 非抽样风险 ]k[y#oB
94.sampling unit 抽样单位 [@@Ovv
95.statistical sampling 统计抽样 _zQ3sm
96.tolerable error 可容忍误差 .'Vjs2 2
97.the risk of under reliance 信赖不足风险 EQ&E C
98.the risk of over reliance 信赖过度风险 %?lPS
99.the risk of incorrect rejection 误拒风险 iY~9`Q1E
100. the risk of incorrect acceptance 误受风险 8S1%;@c
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 "1rZwFI0l
103.cash receipt 现金收入 8phcekh+
104.cash disbursement 现金支出 24 S,w>j
105.bank statement 银行对账单 ;ti{
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106.bank reconciliation 银行存款余额调节表 ^+:_S9qst
107.balance sheet date 资产负债表日 q2}<n
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108.net realizable value 可变现净值 K#g)t/SZ
109.storeroom 仓库 EJYfk?(B
110.sale invoice 销售发票 -`6O(he
111.price list 价目表 7~[1%`
112.positive confirmation request 积极式询证函 zzfwI@4
113.negative confirmation request 消极式询证函 X%!#Ic]Q
114.purchase requisition 请购单 e!}R1
115.receiving report 验收报告 ;p%a!Im_<
116.gross margin 毛利 v/f&rK* >
117.manufacturing overhead 制造费用 z#b31;A@$
118.material requisition 领料单 6vz9r)L
119.inventory-taking 存货盘点 +<Ot@ luE
120.bond certificate 债券 b
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121.stock certificate 股票 P-ma~g>I
122.audit report 审计报告 1tG,V%iCp
123.entity 被审计单位 /EhojODMF
124.addressee of the audit report 审计报告的收件人 G8"L#[~
125.unqualified opinion 无保留意见 e-f_#!bW
126.qualified opinion 保留意见 4O[T:9mn0
127.disclaimer of opinion 无法表示意见 '.oEyZA;o
128.adverse opinion 否定意见 '6u;KIG
129 Auditors‘Report审计报告 G}mJtXT#=
130 internal audit内部审计 /AWV@'
131 public sector audit政府审计 zLuej'
账项基础审计accounting number-based audit 3.B|uN
风险导向审计方法risk-oriented audit approach eu~WFI