1.audit 审计 (~t/8!7N
2.attestation yeQ6\yi
鉴证 "Xq.b"N{*
3.credibility HS!O;7s'
可信赖程度 u'"VbW3u n
4.audit of financial statements 财务报表审计 5N=QS1<$5
5.agreed-upon procedures 执行商定程序 'LY.7cW
6.high levels of assurance 高水平保证 tm27J8wPzV
7.compilation 编制 j_2-
8.reliability 可靠性 Vm
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9.relevance 相关性 871taL=
10.professional skepticism 职业谨慎 `8$gaA*
11.objectivity 客观性 kqJ\kd
12. professional competence 专业胜任能力 r@;n \
13.Senior/CPA-in-charge 项目经理 CFqteY"
14.audit engagement letter 业务约定书 9L+dN%C
15.recurring audit 连续审计 78't"2>
16.the client 委托人 B16,c9[
17.change CPA 更换注册会计师 fg1_D
18.the existing CPA 现任注册会计师 *,Bo $:(n
19.the successor CPA 后任注册会计师 -A}U^-'a}
20.the preceding CPA前任注册会计师 -:w+`x?XaB
21.issue the audit report 出具审计报告 mouLjT&p
22.expert 专家 % j4
23.the board of directors 董事会 5e^t;
24.knowledge of the entity‘ s business 了解被审计单位情况 3LKL,z
25.assess material misstatement risks评估重大错报风险 e)I-|Q4^%
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 cTW3\S=
27.a general knowledge of ————- 初步了解―――的情况 tY=sl_
28.a more knowledge of—————— 进一步了解的情况 ^^M
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29.the prior year‘s working papers 以前年度工作底稿 sBozz #
30.minutes of meeting 会议纪要 ]+RBykr
31.business risks 经营风险 8.9TWsZ
32.appropriateness 适当性 wGfU@!m
33.accounting estimate 会计估计 |fYr*8rH
34.management representations 管理层声明 v`i9LD0(
35.going concern assumption 持续经营假设 WVPnyVDc
36.audit plan 审计计划 +AVYypql8K
37.significant audit areas 重点审计领域 {ir8n731p
38.error 错误 ,r<!30~f
39.fraud舞弊 8 /3`rEW
40.modified or additional procedures 修改或追加审计程序 e RiP C
41.misappropriation of assets 侵占资产 /(#;(]
42.transactions without substance 虚假交易 x^_(gve:
43.unusual pressures 异常压力 !F3Y7R
44.the suspected noncompliance 涉嫌存在违法行为 a#i;*J
45.materialiy 重要性 L8"0o 0-
46.exceed the materiality level 超过重要性水平 o /uA_19
47.approach the materiality level 接近重要性水平 ~@8r-[
48.an acceptably low level 可接受水平 t#pF.!9=
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 vb 2mY
50.misstatements or omissions 错报或漏报 c#lW ?
51.aggregate 总计 sB|>\O#-
52.subsequent events 期后事项 t;ZA}>/
53.adjust the financial statements 调整财务报表 hq}kAv4B=
54.perform additional audit procedures 实施追加的审计程序 }*4K{<02
55.audit risk 审计风险 6ybpPls
56.detection risk 检查风险 e))fbv&V
57.inappropriate audit opinion 不适当的审计意见 .GG6wL<$?
58.material misstatement 重大的错报 NYS|fa
59.tolerable misstatement 可容忍错报 [se J'Io
60.the acceptable level of detection risk 可接受的检查风险 0<3)K[m~H
61.assessed level of material misstatement risk 重大错报风险的评估水平 YKF5|;}
62.simall business 小规模企业
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63.accounting system 会计系统 iwJeV J
64.test of control 控制测试 :q6j{C(
65.walk-through test 穿行测试 j*uc$hC"
66.communication 沟通 P GTi-o}
67.flow chart 流程图 }Yd7<"kp
68.reperformance of internal control 重新执行 0
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69.audit evidence 审计证据 .L;M-`^
70.substantive procedures 实质性程序 JO\F-xO
71.assertions 认定 ILsw'
72.esistence 存在 xO2e>[W
73.occurrence 发生 RLuA^ONI
74.completeness 完整性 ;0j 8Xj
75.rights and obligations 权利和义务 Hggp*(AQK
76.valuation and allocation 计价和分摊 M<'AM4
77.cutoff 截止 {FV_APL9_
78.accuracy 准确性 >z&|<H%
79.classification 分类 3@'3U?Hin
80.inspection 检查 n}NO"eF>-s
81.supervision of counting 监盘 5[^pU$Y
82.observation 观察 (8bo"{zI
83.confirmation 函证 I$Z8]&m
84.computation 计算 bUR;d78
85.analytical procedures 分析程序 E+>$@STv#
86.vouch 核对 qo2/? ]
87.trace 追查 eC+S'Jgf
88.audit sampling 审计抽样 |8xu*dVAp4
89.error 误差 4~;x(e@S
90.expected error 预期误差 xl.iI$P
91.population 总体 oA_T9uh[
92.sampling risk 抽样风险 zT;F4_p3G-
93.non- sampling risk 非抽样风险 N@Ie VF
94.sampling unit 抽样单位 D]NfA2B7
95.statistical sampling 统计抽样 8t
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96.tolerable error 可容忍误差 wWaO"N]
97.the risk of under reliance 信赖不足风险 nJEm&"AI
98.the risk of over reliance 信赖过度风险 ,yZvT7
99.the risk of incorrect rejection 误拒风险 GwHp@_>
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 p-p]dV
102.index and cross-referencing 索引和交叉索引 0(+3
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103.cash receipt 现金收入 0taopDi;d
104.cash disbursement 现金支出 pq<302uBQ
105.bank statement 银行对账单 #0yU
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106.bank reconciliation 银行存款余额调节表 J<[Hw g
107.balance sheet date 资产负债表日 Tnw0S8M
108.net realizable value 可变现净值
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109.storeroom 仓库 MoIq)5/
110.sale invoice 销售发票 q|Oz
111.price list 价目表 C_c*21X
112.positive confirmation request 积极式询证函 9d4Agj
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113.negative confirmation request 消极式询证函 -Re4G78%
114.purchase requisition 请购单 d(LX;sq?
115.receiving report 验收报告 ;QVX'?
116.gross margin 毛利 Gag=GHG
117.manufacturing overhead 制造费用 C7|zDJ_
118.material requisition 领料单 6xLLIby,
119.inventory-taking 存货盘点 I/F3%'O
120.bond certificate 债券 Oy>V/
121.stock certificate 股票 RtE2%d$JT
122.audit report 审计报告 &f
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123.entity 被审计单位 KJ/
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124.addressee of the audit report 审计报告的收件人 W$E!}~Ro
125.unqualified opinion 无保留意见 a!n |/9
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126.qualified opinion 保留意见 *^]lFuX\&E
127.disclaimer of opinion 无法表示意见 ,U-aZ
128.adverse opinion 否定意见 P5vxQR_*lc
129 Auditors‘Report审计报告 V(-=@UW
130 internal audit内部审计 fu}ZOPu
131 public sector audit政府审计 4tv}5llSG
账项基础审计accounting number-based audit hB]\vA7
风险导向审计方法risk-oriented audit approach wOhiC$E46