1.audit 审计 M})2y+
2.attestation z"Gk K T
鉴证 BN|+2D+S
3.credibility rgRh ySud
可信赖程度 4 "@BbVYR
4.audit of financial statements 财务报表审计 Y9'Bdm/
5.agreed-upon procedures 执行商定程序 X%h1r`h&
6.high levels of assurance 高水平保证 M9fAv
7.compilation 编制 _$9<N5F.,o
8.reliability 可靠性 q/ 6d^&
9.relevance 相关性 05TZ
10.professional skepticism 职业谨慎 ,}=x8Xxr
11.objectivity 客观性 oi::/W|A+
12. professional competence 专业胜任能力 i(a2FKLy
13.Senior/CPA-in-charge 项目经理 KNic$:i
14.audit engagement letter 业务约定书 di
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15.recurring audit 连续审计 HZ>Xm6DnC5
16.the client 委托人 I8Y[d$z
17.change CPA 更换注册会计师 _o8il3
18.the existing CPA 现任注册会计师 Y(m/E.h.~
19.the successor CPA 后任注册会计师 :\4?{,@_h
20.the preceding CPA前任注册会计师 H/|Mq#K
21.issue the audit report 出具审计报告 INyreoMp
22.expert 专家 ']Nw{}eS`
23.the board of directors 董事会 ";J1$a
24.knowledge of the entity‘ s business 了解被审计单位情况 S"!nM]2L
25.assess material misstatement risks评估重大错报风险 ^;Nu\c
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 @-NdgM<
27.a general knowledge of ————- 初步了解―――的情况 PxM]3Aoa
28.a more knowledge of—————— 进一步了解的情况 THi*'D/
29.the prior year‘s working papers 以前年度工作底稿 b*n o.eB
30.minutes of meeting 会议纪要 6w0/;8(_m
31.business risks 经营风险 }mxy6m ,
32.appropriateness 适当性 0vqXLFf
33.accounting estimate 会计估计 2~<?E`+
34.management representations 管理层声明 9F(<n
35.going concern assumption 持续经营假设 Zoh2m`6
36.audit plan 审计计划 xm6=l".%z
37.significant audit areas 重点审计领域 ?}D@{%O3T
38.error 错误 5%rD7/7N
39.fraud舞弊 |O%`-2p]p
40.modified or additional procedures 修改或追加审计程序 pUZbZ
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41.misappropriation of assets 侵占资产 :tu6'X\k
42.transactions without substance 虚假交易 ~]*P/'-{#
43.unusual pressures 异常压力 q=M!YWz
44.the suspected noncompliance 涉嫌存在违法行为 9*h?g+\
45.materialiy 重要性 p
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46.exceed the materiality level 超过重要性水平 I:P/
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47.approach the materiality level 接近重要性水平 m*6C *M
48.an acceptably low level 可接受水平 c_s=>z
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 n-be8p)-
50.misstatements or omissions 错报或漏报 E
EEYNu/4/
51.aggregate 总计 9KN75<n
52.subsequent events 期后事项 1mz;4xb
53.adjust the financial statements 调整财务报表 C_rlbl
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54.perform additional audit procedures 实施追加的审计程序 [[}KCND
55.audit risk 审计风险 4GH?$p|LX
56.detection risk 检查风险 >)YaWcI
57.inappropriate audit opinion 不适当的审计意见 zqh.U@
58.material misstatement 重大的错报 02g}}{be8
59.tolerable misstatement 可容忍错报 ^G.PdX$M
60.the acceptable level of detection risk 可接受的检查风险 ow,I|A
61.assessed level of material misstatement risk 重大错报风险的评估水平 5`53lK.C
62.simall business 小规模企业 Ms;:+JI
63.accounting system 会计系统 6J9^:gXW~
64.test of control 控制测试 f}PT3
65.walk-through test 穿行测试 HFu#-}iNV
66.communication 沟通 Cu3^de@h
67.flow chart 流程图 9+)5 #!0
68.reperformance of internal control 重新执行 \Bg;}\8
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69.audit evidence 审计证据 _w/w~;7
70.substantive procedures 实质性程序
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71.assertions 认定 R*3x{DNL
72.esistence 存在 d[;S n:B
73.occurrence 发生 Sc_#BD.
74.completeness 完整性 _&_#uV<WG0
75.rights and obligations 权利和义务 R#.FfWTZ
76.valuation and allocation 计价和分摊 9!6sf
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77.cutoff 截止 DF|(CQs9
78.accuracy 准确性 |_@ '_
79.classification 分类 5(R ./
80.inspection 检查 ^
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81.supervision of counting 监盘 (%=[J/F/
82.observation 观察 {s&6C-
83.confirmation 函证 bx`s;r=
84.computation 计算 T$RVz
85.analytical procedures 分析程序 DUUQz:?{J
86.vouch 核对 *^e06xc:
87.trace 追查 RoCX*3 d
88.audit sampling 审计抽样 } QVREj
89.error 误差 N=]2vyh
90.expected error 预期误差 o{5es
91.population 总体 $Zf hQ5bat
92.sampling risk 抽样风险 99j^<)
93.non- sampling risk 非抽样风险 \yP\@
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94.sampling unit 抽样单位 wiKUs0|
95.statistical sampling 统计抽样 gM~dPM|
96.tolerable error 可容忍误差 eT* )r~
97.the risk of under reliance 信赖不足风险 9aky+
98.the risk of over reliance 信赖过度风险 CBz$N) f
99.the risk of incorrect rejection 误拒风险 g/e\EkT
100. the risk of incorrect acceptance 误受风险 ^EY^.?Mg
101.working trial balance 试算平衡表 >|Ps23J#
102.index and cross-referencing 索引和交叉索引 wPdp!h7B~N
103.cash receipt 现金收入 'au7rX(
104.cash disbursement 现金支出 .21[3.bp/q
105.bank statement 银行对账单 %2>ya>/M
106.bank reconciliation 银行存款余额调节表 J%]</J
107.balance sheet date 资产负债表日 &qKJN#NM@
108.net realizable value 可变现净值 ]w ^9qS
109.storeroom 仓库 *\ZK(/V
110.sale invoice 销售发票 3~v'Ev
111.price list 价目表 VX#4Gh,~N
112.positive confirmation request 积极式询证函 -wJ/j~+m+
113.negative confirmation request 消极式询证函 <d!_.f}v
114.purchase requisition 请购单 `(NMHXgG+
115.receiving report 验收报告 SKO*x^"eU
116.gross margin 毛利 1Z-f@PoM
117.manufacturing overhead 制造费用 VA{2a7]
118.material requisition 领料单 yU'Fyul
119.inventory-taking 存货盘点 g*]Gc%
120.bond certificate 债券 5R"My^G
121.stock certificate 股票 y!JZWq%=
122.audit report 审计报告 M{\W$xPL)
123.entity 被审计单位 92zo+bc
124.addressee of the audit report 审计报告的收件人 t<~$?tuZ
125.unqualified opinion 无保留意见 GddP)l{uCF
126.qualified opinion 保留意见 QfqosoP\D
127.disclaimer of opinion 无法表示意见 !##OQ
128.adverse opinion 否定意见 2eNA#^T=
129 Auditors‘Report审计报告 V}de|=
130 internal audit内部审计 Y)="of
131 public sector audit政府审计 mhTi{t_fHM
账项基础审计accounting number-based audit 8:s"
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风险导向审计方法risk-oriented audit approach ]3UEju8$