1.audit 审计 AAo0M/U'
2.attestation snq;:n!
鉴证 Km"&mT $
3.credibility *m&%vj.Kc
可信赖程度 [zx|eG<&-
4.audit of financial statements 财务报表审计 xEC2@J
5.agreed-upon procedures 执行商定程序 [S) G$JW
6.high levels of assurance 高水平保证 h1c{?xH2r
7.compilation 编制 H:{?3gk.P3
8.reliability 可靠性 C5
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9.relevance 相关性 X|Dpt2A=
10.professional skepticism 职业谨慎 qK,V$l(4#
11.objectivity 客观性 C=yD3mVz
12. professional competence 专业胜任能力 +`Fb_m)f
13.Senior/CPA-in-charge 项目经理 tvT4S
14.audit engagement letter 业务约定书 lvPpCAXY
15.recurring audit 连续审计 gs fhH0
16.the client 委托人 v8
17.change CPA 更换注册会计师 +(y>qd
18.the existing CPA 现任注册会计师 Wp`C:H
19.the successor CPA 后任注册会计师 K( z[}
20.the preceding CPA前任注册会计师 r@Nl2
21.issue the audit report 出具审计报告 &+]x;K
22.expert 专家 ,(;5%+#n
23.the board of directors 董事会 4i`S+`#
24.knowledge of the entity‘ s business 了解被审计单位情况 k:mlt:
25.assess material misstatement risks评估重大错报风险 !xymoiArp
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 ])=H
27.a general knowledge of ————- 初步了解―――的情况 OW#_ty_ul
28.a more knowledge of—————— 进一步了解的情况 -O %[!&`
29.the prior year‘s working papers 以前年度工作底稿 rmQ\RP W
30.minutes of meeting 会议纪要 BCBU b
31.business risks 经营风险 Pa[?L:E
32.appropriateness 适当性 (V)9s\Le_
33.accounting estimate 会计估计 pND48 g
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34.management representations 管理层声明 D$$3fN.iEL
35.going concern assumption 持续经营假设 SM$\;)L
36.audit plan 审计计划 mYzcVhV
37.significant audit areas 重点审计领域 vbedk+dd?A
38.error 错误 9?(x>P
39.fraud舞弊 oSmjs
40.modified or additional procedures 修改或追加审计程序 @7 -D7
41.misappropriation of assets 侵占资产 !?6.!2
42.transactions without substance 虚假交易 *0\k
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43.unusual pressures 异常压力 ,#
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44.the suspected noncompliance 涉嫌存在违法行为 #<UuI9
45.materialiy 重要性 !]G jIT]Oh
46.exceed the materiality level 超过重要性水平 7N6zqjIB
47.approach the materiality level 接近重要性水平 $YP
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48.an acceptably low level 可接受水平 77tZp @>hn
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 z1FL8=
50.misstatements or omissions 错报或漏报 WkP|4&-<
51.aggregate 总计 Hva{A
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52.subsequent events 期后事项 w~]}acP
53.adjust the financial statements 调整财务报表 C[g&F0 6
54.perform additional audit procedures 实施追加的审计程序 ^(J-dK
55.audit risk 审计风险 kR_E6Fl
56.detection risk 检查风险 |veBq0U
57.inappropriate audit opinion 不适当的审计意见 HwM/}-t
58.material misstatement 重大的错报 g4Bg6<;
59.tolerable misstatement 可容忍错报 X tR`?
60.the acceptable level of detection risk 可接受的检查风险 E}t-N
61.assessed level of material misstatement risk 重大错报风险的评估水平 e
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62.simall business 小规模企业 "~Us#4>
63.accounting system 会计系统
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64.test of control 控制测试 1&} G+y
65.walk-through test 穿行测试 f!(cD80
66.communication 沟通 yG4 MUf6
67.flow chart 流程图 9 #:ue@)
68.reperformance of internal control 重新执行 dbd"pR 8v
69.audit evidence 审计证据 oR7 7`
70.substantive procedures 实质性程序 $sM]BE:
71.assertions 认定 h%u
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72.esistence 存在 ^,>}%1\
73.occurrence 发生 >|(WS.n 3C
74.completeness 完整性 =qan%=0"h
75.rights and obligations 权利和义务 ,znL,%s
76.valuation and allocation 计价和分摊 80cm6?,xu
77.cutoff 截止 uz8nRS s
78.accuracy 准确性 =w t-YM
79.classification 分类 /1U,+g^O>
80.inspection 检查 r!>es;R8
81.supervision of counting 监盘 -)<JBs
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82.observation 观察 POkXd^pI
83.confirmation 函证 5t TLMZ `o
84.computation 计算 L{zamVQG
85.analytical procedures 分析程序 omr:C8T>
86.vouch 核对 WtMcI>4w
87.trace 追查 {XyG1
88.audit sampling 审计抽样 H#_}^cGPR=
89.error 误差 v!iWzN
90.expected error 预期误差 /]P%b K6B
91.population 总体 {3jm%ex
92.sampling risk 抽样风险 CRP7U
93.non- sampling risk 非抽样风险 UqY J#&MqY
94.sampling unit 抽样单位 Z5 w`-#
95.statistical sampling 统计抽样 65 NWX8f}
96.tolerable error 可容忍误差 `;R|V
97.the risk of under reliance 信赖不足风险 TZ)(ZKX*R
98.the risk of over reliance 信赖过度风险 k:@a[qnY
99.the risk of incorrect rejection 误拒风险 4c~*hMry
100. the risk of incorrect acceptance 误受风险 [<,0A]m
101.working trial balance 试算平衡表 \t[
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102.index and cross-referencing 索引和交叉索引 uH
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103.cash receipt 现金收入 9(V=Ubj
104.cash disbursement 现金支出 &?&'
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105.bank statement 银行对账单 <#:Ebofsn
106.bank reconciliation 银行存款余额调节表 @DRfNJ}
107.balance sheet date 资产负债表日 eYPt
108.net realizable value 可变现净值 YN$ndqOP
109.storeroom 仓库 =lw4 H_
110.sale invoice 销售发票 aU,0gvI(}
111.price list 价目表 Q3'(f9
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112.positive confirmation request 积极式询证函 *)2x&~T*|
113.negative confirmation request 消极式询证函 o%y+Y;|?J
114.purchase requisition 请购单 Djg1Qh
115.receiving report 验收报告 ]=O{7#
116.gross margin 毛利 :5q^\xmmq
117.manufacturing overhead 制造费用 $yP'k&b!
118.material requisition 领料单 eG a#$x?.
119.inventory-taking 存货盘点 \3J+OY
120.bond certificate 债券 v)X[gt
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121.stock certificate 股票 /TR"\xQF
122.audit report 审计报告 :Q0?ub]
123.entity 被审计单位 11^ {WF
124.addressee of the audit report 审计报告的收件人 w-{#6/<kI5
125.unqualified opinion 无保留意见 v]UU&Jq8U
126.qualified opinion 保留意见 $_%2D3-;D
127.disclaimer of opinion 无法表示意见 1t}
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128.adverse opinion 否定意见 !07FsPI#{
129 Auditors‘Report审计报告 Iqe=#hUFe!
130 internal audit内部审计 b6rzHnl{
131 public sector audit政府审计 z/Mhu{ttL
账项基础审计accounting number-based audit nA{ncTg1\
风险导向审计方法risk-oriented audit approach %FXI lH5