1.audit 审计 R${4Q1
2.attestation X]U"ru{1q
鉴证 fUKdC\WL
3.credibility } %CbZ/7&
可信赖程度 <sYw%9V
4.audit of financial statements 财务报表审计 5>[sCl-
5.agreed-upon procedures 执行商定程序 %aE7id>v6
6.high levels of assurance 高水平保证 )wzs~Fn/
7.compilation 编制 ss@}Dt^
8.reliability 可靠性 #s
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9.relevance 相关性 s1 ^mk]
10.professional skepticism 职业谨慎
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11.objectivity 客观性 (g2r\hI
12. professional competence 专业胜任能力 8421-c6y>
13.Senior/CPA-in-charge 项目经理 `=$jc4@J
14.audit engagement letter 业务约定书 jsi#l
15.recurring audit 连续审计 @TPgA(5NR
16.the client 委托人 P9mxY*K)%5
17.change CPA 更换注册会计师 V -4*nV
18.the existing CPA 现任注册会计师 )F#<
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19.the successor CPA 后任注册会计师 '7LJuMp$#
20.the preceding CPA前任注册会计师 3/IWO4?_
21.issue the audit report 出具审计报告 })Mv9~&S
22.expert 专家 2G}7R5``9
23.the board of directors 董事会 1o~U+s_r
24.knowledge of the entity‘ s business 了解被审计单位情况 6O@ ^`T
25.assess material misstatement risks评估重大错报风险 2{]S_. zV
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 <Dj$0g
27.a general knowledge of ————- 初步了解―――的情况 hB$Y4~T%
28.a more knowledge of—————— 进一步了解的情况 ^r$iN %&~
29.the prior year‘s working papers 以前年度工作底稿 9eN2)a/
30.minutes of meeting 会议纪要 H0b6ZA%n
31.business risks 经营风险 cvXI]+`<3\
32.appropriateness 适当性 lPcVhj6No%
33.accounting estimate 会计估计 #[0\=B-
34.management representations 管理层声明 7}tZ?vD
35.going concern assumption 持续经营假设 LXu"rfp
36.audit plan 审计计划 {}J@+Zsi
37.significant audit areas 重点审计领域 r~G]2
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38.error 错误 MLD>"W
39.fraud舞弊 [T[9*6
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40.modified or additional procedures 修改或追加审计程序 EfBVu
41.misappropriation of assets 侵占资产 )4L%zl7
42.transactions without substance 虚假交易 fov=Yd!
43.unusual pressures 异常压力 fzFvfMAU
44.the suspected noncompliance 涉嫌存在违法行为 zhX`~){N6
45.materialiy 重要性 o=RqegL
46.exceed the materiality level 超过重要性水平 ['OCw {<
47.approach the materiality level 接近重要性水平 4lh
48.an acceptably low level 可接受水平 ic0v*Y$
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 |h=+&*(:
50.misstatements or omissions 错报或漏报 HLoQ}oK|K
51.aggregate 总计 _z(5e
52.subsequent events 期后事项 R|)2Dg
53.adjust the financial statements 调整财务报表 +G!jKta7B
54.perform additional audit procedures 实施追加的审计程序 Vyt~OTI\
55.audit risk 审计风险 *n*N|6+
56.detection risk 检查风险 Il^\3T+
57.inappropriate audit opinion 不适当的审计意见 d7_ g
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58.material misstatement 重大的错报 m]=oa
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59.tolerable misstatement 可容忍错报 u_6BHsU
60.the acceptable level of detection risk 可接受的检查风险 4/`h@]8P
61.assessed level of material misstatement risk 重大错报风险的评估水平 Ub'%pU
62.simall business 小规模企业 [*?_
63.accounting system 会计系统 8pq-nuf
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64.test of control 控制测试 Hr<C2p^a
65.walk-through test 穿行测试 +F7<5YW&(
66.communication 沟通 %7(kP}y*
67.flow chart 流程图 inPdV9
68.reperformance of internal control 重新执行 jqX@&}3@
69.audit evidence 审计证据 \Sw+]pr~
70.substantive procedures 实质性程序 ?lc[hH
71.assertions 认定 Z4H
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72.esistence 存在 y3KcM#[
73.occurrence 发生 GIRSoRVsh
74.completeness 完整性 :<N6i/
75.rights and obligations 权利和义务 Tn@UX(^,
76.valuation and allocation 计价和分摊 {KU.
77.cutoff 截止 L*UV
78.accuracy 准确性 U7]<U-.&
79.classification 分类 S[L#M;n
80.inspection 检查 1A?\BJ"
81.supervision of counting 监盘 `dgM|.w5=
82.observation 观察 G+hF
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83.confirmation 函证 *1Ut}
84.computation 计算 Wiq{wxe
85.analytical procedures 分析程序 UKKSc>D1
86.vouch 核对 @QVqpE<|
87.trace 追查 F%PwIB~cy
88.audit sampling 审计抽样 7ZV~
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89.error 误差 p- "Z'$A`
90.expected error 预期误差 uEScAeQXsI
91.population 总体 X/E7o92\
92.sampling risk 抽样风险 wUK7um
93.non- sampling risk 非抽样风险 >k&8el6h
94.sampling unit 抽样单位 j!lAxlOX
95.statistical sampling 统计抽样 C@y}*XV[b
96.tolerable error 可容忍误差 d`9W
97.the risk of under reliance 信赖不足风险 J7'f@X~nM
98.the risk of over reliance 信赖过度风险 Sg. +`xww3
99.the risk of incorrect rejection 误拒风险 q:Y6fbt<7
100. the risk of incorrect acceptance 误受风险 e~+(7_2
101.working trial balance 试算平衡表 *3_f&Y
102.index and cross-referencing 索引和交叉索引 fjIcB+Z
103.cash receipt 现金收入 6WE&((r^
104.cash disbursement 现金支出 :H!(?(Pie
105.bank statement 银行对账单 #cj\~T.,,
106.bank reconciliation 银行存款余额调节表 49+ >f
107.balance sheet date 资产负债表日 o%Be0~n'
108.net realizable value 可变现净值 Pv/Pww\
109.storeroom 仓库 \Y!T>nWn)I
110.sale invoice 销售发票
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111.price list 价目表 Dd!Sr8L[
112.positive confirmation request 积极式询证函 )%iRZ\`f
113.negative confirmation request 消极式询证函 5q|+p?C
114.purchase requisition 请购单 zH)cU%I@.
115.receiving report 验收报告 ~9JW#HHzn
116.gross margin 毛利 G3RrjWtO
117.manufacturing overhead 制造费用 ]Q6+e(:~ZH
118.material requisition 领料单 E /fw?7eQ
119.inventory-taking 存货盘点 ]ZzoJ7lr
120.bond certificate 债券 Aautih@LX
121.stock certificate 股票 K-J|/eB
122.audit report 审计报告 o {=qC: b
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 <u/a`E?
125.unqualified opinion 无保留意见 Qw24/DJK
126.qualified opinion 保留意见 (;;J,*NP
127.disclaimer of opinion 无法表示意见 Q~fwWp-J
128.adverse opinion 否定意见 ?mH@`c,fM
129 Auditors‘Report审计报告 T*h!d(
130 internal audit内部审计 J0^{,eY<
131 public sector audit政府审计 gw_|C|!P
账项基础审计accounting number-based audit hc-lzYS
风险导向审计方法risk-oriented audit approach 6
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