1.audit 审计 ',-X#u
2.attestation b|pNc'u:Cn
鉴证 #JT%]!
3.credibility r-DD*'R
可信赖程度 '{_tDboY
4.audit of financial statements 财务报表审计 BqJrL/(
5.agreed-upon procedures 执行商定程序 ~#xs
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6.high levels of assurance 高水平保证 UgBY
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7.compilation 编制 u=N;P
8.reliability 可靠性 <@2?2l+`X
9.relevance 相关性 oFA$X Y
10.professional skepticism 职业谨慎 SodW5v a
11.objectivity 客观性 Kof-;T
12. professional competence 专业胜任能力 z:q'?{`I
13.Senior/CPA-in-charge 项目经理 e@MCumc~+
14.audit engagement letter 业务约定书 #B{F{,vlu,
15.recurring audit 连续审计 NomK(%8m$
16.the client 委托人 6I'VXdeN
17.change CPA 更换注册会计师 mi3q1npb7[
18.the existing CPA 现任注册会计师 :=KGQ3V~eK
19.the successor CPA 后任注册会计师 !Kn+*' #
20.the preceding CPA前任注册会计师 hYQ%|CBXBR
21.issue the audit report 出具审计报告 A=>6$L];'
22.expert 专家 O4+w2'.,
23.the board of directors 董事会 s`#j8>`M
24.knowledge of the entity‘ s business 了解被审计单位情况 a*@Z^5f
25.assess material misstatement risks评估重大错报风险 +mel0ZStS
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 aQ3vG08L>
27.a general knowledge of ————- 初步了解―――的情况 ]-]@=qYu
28.a more knowledge of—————— 进一步了解的情况 Jrrk$0H^~
29.the prior year‘s working papers 以前年度工作底稿 ' <jp.sZQ
30.minutes of meeting 会议纪要 h!3Z%M
31.business risks 经营风险 S`PSFetC
32.appropriateness 适当性 8TM=AV
33.accounting estimate 会计估计 +2enz!z#k
34.management representations 管理层声明 iONql7S @
35.going concern assumption 持续经营假设 0md{e`'q:
36.audit plan 审计计划 w'j]Y%
37.significant audit areas 重点审计领域 d:ajD
38.error 错误 W..>Ny;'3
39.fraud舞弊 3om7LqcRo
40.modified or additional procedures 修改或追加审计程序 z?g4^0e
41.misappropriation of assets 侵占资产 h*'5h!
42.transactions without substance 虚假交易 |iThgq_\z
43.unusual pressures 异常压力 ,)m-nZ5
44.the suspected noncompliance 涉嫌存在违法行为 6XqO'G
45.materialiy 重要性 ;\0RXirk
46.exceed the materiality level 超过重要性水平 :O=Vr]Y8K
47.approach the materiality level 接近重要性水平 f2XD^:Gc
48.an acceptably low level 可接受水平 5Uz(Bi
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 NV ~i4R*#
50.misstatements or omissions 错报或漏报 [^P2Kn
51.aggregate 总计 }e|]G,NZO
52.subsequent events 期后事项 P_%l}%
53.adjust the financial statements 调整财务报表 At:C4>HE@
54.perform additional audit procedures 实施追加的审计程序 jl7-"V>j?;
55.audit risk 审计风险 `84yGXLK
56.detection risk 检查风险 "a
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57.inappropriate audit opinion 不适当的审计意见 ~)(Dm+vZ
58.material misstatement 重大的错报 _3JTHf<+
59.tolerable misstatement 可容忍错报 l^Z~^.{y
60.the acceptable level of detection risk 可接受的检查风险 J>
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61.assessed level of material misstatement risk 重大错报风险的评估水平 Tl-B[CT
62.simall business 小规模企业 I>|?B(F
63.accounting system 会计系统 VNfx>&`
64.test of control 控制测试 ax }Xsk_
65.walk-through test 穿行测试 U{m:{'np(H
66.communication 沟通 *2hzReM
67.flow chart 流程图 /zAx`H
68.reperformance of internal control 重新执行 SesO$=y
69.audit evidence 审计证据 bBL"F!.
70.substantive procedures 实质性程序 ;B@l0)7(x
71.assertions 认定 3iwZUqyq
72.esistence 存在 4,8 =[
73.occurrence 发生 |'#NDFI>}
74.completeness 完整性 p `Z7VG
75.rights and obligations 权利和义务 OW^7aw(N6
76.valuation and allocation 计价和分摊 Ac%K+Pgk.
77.cutoff 截止 T9yW# .
78.accuracy 准确性 K>~l6
79.classification 分类 tc Z~T
80.inspection 检查 n_Dhq (.
81.supervision of counting 监盘 l
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82.observation 观察 m5*RB1
83.confirmation 函证 *a4eL [
84.computation 计算 igCtq!.a
85.analytical procedures 分析程序 w0SgF/"@
86.vouch 核对 XFYl[?`G
87.trace 追查 =<icHt6s
88.audit sampling 审计抽样 v'=APl+_
89.error 误差
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90.expected error 预期误差 otx7J\4
91.population 总体 ce\-oT
92.sampling risk 抽样风险 YFY)Z7fK
93.non- sampling risk 非抽样风险 W1z5|-T
94.sampling unit 抽样单位 lw{|~m5`
95.statistical sampling 统计抽样 N:.bnF(
96.tolerable error 可容忍误差 J %t1T]y~
97.the risk of under reliance 信赖不足风险 s.R(3}/
98.the risk of over reliance 信赖过度风险 g*uO
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99.the risk of incorrect rejection 误拒风险 b6ddXM\Z
100. the risk of incorrect acceptance 误受风险 0v?,:]A0E
101.working trial balance 试算平衡表 H'.d'OE:I
102.index and cross-referencing 索引和交叉索引 6fiJ'
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103.cash receipt 现金收入
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104.cash disbursement 现金支出 z m%\L/BF
105.bank statement 银行对账单 "lt[
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106.bank reconciliation 银行存款余额调节表 r` @Dgo}
107.balance sheet date 资产负债表日 ;f?bb*1
108.net realizable value 可变现净值
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109.storeroom 仓库 kW9STN
110.sale invoice 销售发票 DDEn63{
111.price list 价目表 4$rO,W/&0
112.positive confirmation request 积极式询证函 -p }]r
113.negative confirmation request 消极式询证函 o/xE
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114.purchase requisition 请购单 9UZ
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115.receiving report 验收报告 J.*=7zmw
116.gross margin 毛利 - U|4`{PP
117.manufacturing overhead 制造费用 ZJ
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118.material requisition 领料单 $uqlJG#`
119.inventory-taking 存货盘点 ,~!lN yL
120.bond certificate 债券 %k~=iDk@
121.stock certificate 股票 ~H.;pJ{ 8
122.audit report 审计报告 R;%iu0
123.entity 被审计单位 B.o
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124.addressee of the audit report 审计报告的收件人 F&Gb[
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125.unqualified opinion 无保留意见 R OS0Q9X
126.qualified opinion 保留意见 DbDpdC;
127.disclaimer of opinion 无法表示意见 z'm;H{xf
128.adverse opinion 否定意见 |[ge,MO:
129 Auditors‘Report审计报告 <Aa%Uwpc
130 internal audit内部审计 \n5,!,A
131 public sector audit政府审计
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账项基础审计accounting number-based audit l[xwH 9'
风险导向审计方法risk-oriented audit approach anbr3L[!