1.audit 审计 @QMU$]&i]
2.attestation U;A,W$<9
鉴证 ]UkqPtG;
3.credibility n/Dg)n?
可信赖程度 {
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4.audit of financial statements 财务报表审计 *~~J1.ja>
5.agreed-upon procedures 执行商定程序 K8/jfm
6.high levels of assurance 高水平保证 'C=(?H)M
7.compilation 编制 k]A=Q
8.reliability 可靠性 baBPf{<
9.relevance 相关性 F~0iJnF
10.professional skepticism 职业谨慎 ?\I@w4
11.objectivity 客观性 XqU0AbQ
12. professional competence 专业胜任能力 m70AWG
13.Senior/CPA-in-charge 项目经理 s
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14.audit engagement letter 业务约定书 /U,(u9bq
15.recurring audit 连续审计 O6vHo3k
16.the client 委托人 p-m\0tQ
17.change CPA 更换注册会计师 l9]nrT1Hy
18.the existing CPA 现任注册会计师 W9{i ~.zo
19.the successor CPA 后任注册会计师 TV|Z$,6l
20.the preceding CPA前任注册会计师 #)m[R5g(
21.issue the audit report 出具审计报告 1h|qxYO
22.expert 专家 ?VCp_Ji
23.the board of directors 董事会 g\9&L/xDN
24.knowledge of the entity‘ s business 了解被审计单位情况 E@%1HO_
25.assess material misstatement risks评估重大错报风险 :L6%57
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 qfdL *D
27.a general knowledge of ————- 初步了解―――的情况 A>,kmU5
28.a more knowledge of—————— 进一步了解的情况 |'lNR)5
29.the prior year‘s working papers 以前年度工作底稿 :`K2?;DC8
30.minutes of meeting 会议纪要 vM-kk:n7f
31.business risks 经营风险 \vx'+}
32.appropriateness 适当性 mq}U
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33.accounting estimate 会计估计 0eKLp8;Lh
34.management representations 管理层声明 #S]O|$&*
35.going concern assumption 持续经营假设 1cx%+-
36.audit plan 审计计划 PbY.8d%2/k
37.significant audit areas 重点审计领域 r oPC
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38.error 错误 -]-0]*oAp
39.fraud舞弊 qJJ
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40.modified or additional procedures 修改或追加审计程序 P9R-41!
41.misappropriation of assets 侵占资产 C8do8$
42.transactions without substance 虚假交易 oGyoU#z#
43.unusual pressures 异常压力 N
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44.the suspected noncompliance 涉嫌存在违法行为 6kMEm)YjT
45.materialiy 重要性 -GCU6U|
46.exceed the materiality level 超过重要性水平 dNCd-ep
47.approach the materiality level 接近重要性水平 oCLM'\
48.an acceptably low level 可接受水平 _j4K
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 p.<d+S<
50.misstatements or omissions 错报或漏报 ?)[=>Kp
51.aggregate 总计 SmRFxqtN
52.subsequent events 期后事项 t|9
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53.adjust the financial statements 调整财务报表 1NG[
54.perform additional audit procedures 实施追加的审计程序 *>!-t
55.audit risk 审计风险 ?v-!`J>EF#
56.detection risk 检查风险 dQFUQ
57.inappropriate audit opinion 不适当的审计意见 zsj]WP6j
58.material misstatement 重大的错报 cmYzS6f,7
59.tolerable misstatement 可容忍错报 yRDtPK"E-
60.the acceptable level of detection risk 可接受的检查风险 xIV#}z0
61.assessed level of material misstatement risk 重大错报风险的评估水平 ONZ(0H{ 1$
62.simall business 小规模企业 xT( pB-R
63.accounting system 会计系统 fGW~xul_
64.test of control 控制测试 JaR!9GVN7
65.walk-through test 穿行测试 6(7dr?^eGT
66.communication 沟通 R&:Qy7"
67.flow chart 流程图 P(o>U
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68.reperformance of internal control 重新执行 dtjb(*x
69.audit evidence 审计证据 knzo 6
70.substantive procedures 实质性程序 il"pKQF
71.assertions 认定 -<AGCiLz
72.esistence 存在 "HwlN_PA
73.occurrence 发生 ![eY%2;<
74.completeness 完整性 I)9,
75.rights and obligations 权利和义务 O;&5>
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76.valuation and allocation 计价和分摊 Kx BvL[/
77.cutoff 截止 3[?;s}61
78.accuracy 准确性 YG5mzP<T
79.classification 分类 HX,i{aWWy
80.inspection 检查 IL uQf-
81.supervision of counting 监盘 W6r3v)~
82.observation 观察 ~$rSy|19
83.confirmation 函证 _;/+8=
84.computation 计算 loHMQKy@
85.analytical procedures 分析程序 ay`R jT
86.vouch 核对 5 /T#>l<
87.trace 追查 snNB;hkj
88.audit sampling 审计抽样 A;6ew4
89.error 误差 |oePB<N
90.expected error 预期误差 J l{My^I5
91.population 总体 T1 1>&K)
92.sampling risk 抽样风险 $Y\7E/T
93.non- sampling risk 非抽样风险 ^4p$@5zH
94.sampling unit 抽样单位 !w0=&/Y{R
95.statistical sampling 统计抽样 cXr_,
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96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 )c 79&S
98.the risk of over reliance 信赖过度风险 )T&r770
99.the risk of incorrect rejection 误拒风险 'geN
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100. the risk of incorrect acceptance 误受风险 e~9g~k]s
101.working trial balance 试算平衡表 0zsmZ]b5E
102.index and cross-referencing 索引和交叉索引 |Ho}
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103.cash receipt 现金收入 (yeWArQ
104.cash disbursement 现金支出 bb+iUV|Do
105.bank statement 银行对账单 NO/5pz}1
106.bank reconciliation 银行存款余额调节表 M"msLz
107.balance sheet date 资产负债表日 7j(
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108.net realizable value 可变现净值 CL?=j| E
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109.storeroom 仓库 (\wV)c9
110.sale invoice 销售发票 3Tc90p l*t
111.price list 价目表 ^&c &5S}
112.positive confirmation request 积极式询证函 ^>eV}I5ak
113.negative confirmation request 消极式询证函 P?jI:'u!R.
114.purchase requisition 请购单 cK\?wZ| Y
115.receiving report 验收报告 )jjaY1E
116.gross margin 毛利 o3NB3@uj<
117.manufacturing overhead 制造费用 F7]8*[u
118.material requisition 领料单 |TF6&$>d
119.inventory-taking 存货盘点
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120.bond certificate 债券 .ezZ+@LI+#
121.stock certificate 股票 KFa
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122.audit report 审计报告 l&mY}k
123.entity 被审计单位 }^b
124.addressee of the audit report 审计报告的收件人 M6V^ur
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125.unqualified opinion 无保留意见 x cZF_elt7
126.qualified opinion 保留意见 7xO~v23oe
127.disclaimer of opinion 无法表示意见 FF|M7/[~
128.adverse opinion 否定意见 ;<%th
129 Auditors‘Report审计报告 g@>93j=cZU
130 internal audit内部审计 6JRFYgI
131 public sector audit政府审计 tbfwgK
账项基础审计accounting number-based audit VCIV*5
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风险导向审计方法risk-oriented audit approach /#q6.du