1.audit 审计 Tx!mW-Lt
2.attestation 6l50IWj,T
鉴证 kweyp IB
3.credibility 9@!`,Co
可信赖程度 ^rx]Y;
4.audit of financial statements 财务报表审计 Pp}j=$&j\
5.agreed-upon procedures 执行商定程序 U#Ud~Q q
6.high levels of assurance 高水平保证 !7_Q_h',
7.compilation 编制 d9E:LZy
8.reliability 可靠性 !#>{..}}3
9.relevance 相关性 i |C'_gw`n
10.professional skepticism 职业谨慎 En[cg
11.objectivity 客观性 FzNs >*
12. professional competence 专业胜任能力 ATwPfo8jx@
13.Senior/CPA-in-charge 项目经理 nlJxF5/
14.audit engagement letter 业务约定书 H3&$: h
15.recurring audit 连续审计 ,3x3&c
16.the client 委托人 .aNy)Yu8
17.change CPA 更换注册会计师 {|
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18.the existing CPA 现任注册会计师 R7vO,kZ6Q
19.the successor CPA 后任注册会计师 "*?^'(yA@
20.the preceding CPA前任注册会计师 ?-6oh~W<
21.issue the audit report 出具审计报告 %rYd=Ri
22.expert 专家 32dR`qb
23.the board of directors 董事会 G6L
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24.knowledge of the entity‘ s business 了解被审计单位情况 LA1UD+S
25.assess material misstatement risks评估重大错报风险 >d_O0a*W-
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 hH%@8'1v
27.a general knowledge of ————- 初步了解―――的情况 )y._]is)b
28.a more knowledge of—————— 进一步了解的情况 |E|d"_Ma
29.the prior year‘s working papers 以前年度工作底稿 z`'{l
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30.minutes of meeting 会议纪要 }O8$?7j(
31.business risks 经营风险 ?&"-y)FG
32.appropriateness 适当性 0*x
33.accounting estimate 会计估计 *_@8 v?
34.management representations 管理层声明 bz,C%HFA
35.going concern assumption 持续经营假设 % gmf
36.audit plan 审计计划 gLU #\d]
37.significant audit areas 重点审计领域 >=$( ,8"
38.error 错误 cR_85
39.fraud舞弊 ?9.SwIxU&
40.modified or additional procedures 修改或追加审计程序 ]Z6==+mCP
41.misappropriation of assets 侵占资产 <w<&,xM
42.transactions without substance 虚假交易 <$/'iRtRzW
43.unusual pressures 异常压力 qauk,t
44.the suspected noncompliance 涉嫌存在违法行为 k\I+T~~xD
45.materialiy 重要性 n YWS'i@
46.exceed the materiality level 超过重要性水平 !bRoNP
47.approach the materiality level 接近重要性水平 HOBM?|37CU
48.an acceptably low level 可接受水平 ``DS?pUY
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 %,1bh
50.misstatements or omissions 错报或漏报 ~}PB&`%7
51.aggregate 总计 rISg`-
52.subsequent events 期后事项 .gzNdSE
53.adjust the financial statements 调整财务报表 } U\n:@:2B
54.perform additional audit procedures 实施追加的审计程序 v?vm-e
55.audit risk 审计风险 ]+Ik/+Nz
56.detection risk 检查风险 c/%i,N\5
57.inappropriate audit opinion 不适当的审计意见 ,p {|f}0
58.material misstatement 重大的错报 ncjtv"2R
59.tolerable misstatement 可容忍错报 =*_T;;E
60.the acceptable level of detection risk 可接受的检查风险 \%g#
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61.assessed level of material misstatement risk 重大错报风险的评估水平 f+d[Q1
62.simall business 小规模企业 ha&2V=
63.accounting system 会计系统 ==
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64.test of control 控制测试 B=8],_
65.walk-through test 穿行测试 tUaDwIu#
66.communication 沟通 U8m/L^zh
67.flow chart 流程图 %L, mj
68.reperformance of internal control 重新执行 !hdOH3h =
69.audit evidence 审计证据 Y|stxeOC
70.substantive procedures 实质性程序 ^`?2g[AA
71.assertions 认定 86y)+h`
72.esistence 存在 m:_'r"o
73.occurrence 发生 .?|pv}V
74.completeness 完整性 Rw-!P>S$
75.rights and obligations 权利和义务 2 ,RO
76.valuation and allocation 计价和分摊 > yk2
77.cutoff 截止 B ~xT
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78.accuracy 准确性 ^--kcTiR%
79.classification 分类 <#HQU<
80.inspection 检查 #2{H!jr
81.supervision of counting 监盘 :QGgtTEV""
82.observation 观察 V'alzw7#
83.confirmation 函证 l/ufu[x!a
84.computation 计算 J'4Pp<
85.analytical procedures 分析程序 a/p}
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86.vouch 核对 9
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87.trace 追查
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88.audit sampling 审计抽样 *ETSx{)8
89.error 误差 &&SA/;F
90.expected error 预期误差 ~*NG~Kn"s
91.population 总体 \7]0vG
92.sampling risk 抽样风险 Fp=O:]
93.non- sampling risk 非抽样风险 xw2dNJL
94.sampling unit 抽样单位 }Y9= 3X
95.statistical sampling 统计抽样 C^QpVt-T
96.tolerable error 可容忍误差 N5K\h}'%
97.the risk of under reliance 信赖不足风险 -,YoVB!T
98.the risk of over reliance 信赖过度风险 .! 'SG6 q
99.the risk of incorrect rejection 误拒风险 EnW}>XN
100. the risk of incorrect acceptance 误受风险 bSJ@
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101.working trial balance 试算平衡表 ?E +[
102.index and cross-referencing 索引和交叉索引 yVZLZLm
103.cash receipt 现金收入 -}:;
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104.cash disbursement 现金支出 rD_\NgVAs
105.bank statement 银行对账单 w{+G/Ea
106.bank reconciliation 银行存款余额调节表 h
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107.balance sheet date 资产负债表日 XSOSy2:
108.net realizable value 可变现净值 j3=%J5<
109.storeroom 仓库 {wJ8%
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110.sale invoice 销售发票 tleWJR8oc
111.price list 价目表 ^GL>xlZ(
112.positive confirmation request 积极式询证函 P z<
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113.negative confirmation request 消极式询证函 e)BU6m%
114.purchase requisition 请购单 kD*r@s]=
115.receiving report 验收报告 FHOF6}if
116.gross margin 毛利 +%sMd]$,n
117.manufacturing overhead 制造费用 "Sb<"$:
118.material requisition 领料单 ,uoK'_
119.inventory-taking 存货盘点 2pQ29
120.bond certificate 债券 o{[w6^D7
121.stock certificate 股票 4(nwi[1Y
122.audit report 审计报告 }z,f8Yz
123.entity 被审计单位 z ?L]5m`H
124.addressee of the audit report 审计报告的收件人 AJYZ`
125.unqualified opinion 无保留意见 5.M82rR;~
126.qualified opinion 保留意见 Gov]^?^D-
127.disclaimer of opinion 无法表示意见 $ VTk0J-W
128.adverse opinion 否定意见 JfLoGl;pm
129 Auditors‘Report审计报告 SPu+t3
130 internal audit内部审计 ]L6[vJHx
131 public sector audit政府审计 hEhvA6f,
账项基础审计accounting number-based audit *G&3NSM-
风险导向审计方法risk-oriented audit approach
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