1.audit 审计 sP
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2.attestation 8UcT?Zp
鉴证 u^uG_^^,/
3.credibility K!~
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可信赖程度 # 0(\s@r.
4.audit of financial statements 财务报表审计 `ouzeu9}
5.agreed-upon procedures 执行商定程序 D-!%L<<
6.high levels of assurance 高水平保证 %G&v@R
7.compilation 编制 F&~v
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8.reliability 可靠性 ,m8*uCf
9.relevance 相关性 sJlKN
10.professional skepticism 职业谨慎 HXQrtJ
11.objectivity 客观性 =R"tnjR
12. professional competence 专业胜任能力 <i6M bCB
13.Senior/CPA-in-charge 项目经理 eH8.O
14.audit engagement letter 业务约定书 Sx"I]N
15.recurring audit 连续审计 BSf"'0I&
16.the client 委托人 f+Go 8Lg=M
17.change CPA 更换注册会计师 4#9-Z6kOk
18.the existing CPA 现任注册会计师 j
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19.the successor CPA 后任注册会计师 &O,$l3 P
20.the preceding CPA前任注册会计师 I2T2'_I
21.issue the audit report 出具审计报告 hdL2`5RFF
22.expert 专家 ~] 2R+
23.the board of directors 董事会 ( -@>
24.knowledge of the entity‘ s business 了解被审计单位情况 y<b0z\
25.assess material misstatement risks评估重大错报风险 nSiNSLv
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 %R>S"
27.a general knowledge of ————- 初步了解―――的情况 Z(eSnV_RL
28.a more knowledge of—————— 进一步了解的情况 U8KY/!XZ
29.the prior year‘s working papers 以前年度工作底稿 -EaZ<d[|0
30.minutes of meeting 会议纪要 {LDb*'5Cy
31.business risks 经营风险 QR'g*Bro
32.appropriateness 适当性 Gp+XM
33.accounting estimate 会计估计 Se`N5hQ
34.management representations 管理层声明 .
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35.going concern assumption 持续经营假设 (^9M9+L[i
36.audit plan 审计计划 4vS!99
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37.significant audit areas 重点审计领域 @k,(i=**
38.error 错误 V1`|j
39.fraud舞弊 K;y\&'E
40.modified or additional procedures 修改或追加审计程序 tW>R 16zq
41.misappropriation of assets 侵占资产 $O8V!R*
42.transactions without substance 虚假交易 y9hZ2iT
43.unusual pressures 异常压力 UGt7iT<`8
44.the suspected noncompliance 涉嫌存在违法行为 '4sD1LD~}
45.materialiy 重要性 GcCs}
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46.exceed the materiality level 超过重要性水平 G |^X:+
47.approach the materiality level 接近重要性水平 Q8oo5vqQ#C
48.an acceptably low level 可接受水平 $"{3i8$3mT
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 uLljM{I
50.misstatements or omissions 错报或漏报 ,?6m"ov4(
51.aggregate 总计 ""^BW Re D
52.subsequent events 期后事项 Wp3l>:
53.adjust the financial statements 调整财务报表 /
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54.perform additional audit procedures 实施追加的审计程序 %ko 8P
55.audit risk 审计风险 V2%wb\_z
56.detection risk 检查风险 VAE?={-
57.inappropriate audit opinion 不适当的审计意见 #UD
58.material misstatement 重大的错报 7F:;3c
59.tolerable misstatement 可容忍错报 dRa<,@1"
60.the acceptable level of detection risk 可接受的检查风险 oJT@'{;*z
61.assessed level of material misstatement risk 重大错报风险的评估水平 `kSCH; mwP
62.simall business 小规模企业 E(_I3mftm
63.accounting system 会计系统 y(h(mr
64.test of control 控制测试 _|:bac8pL
65.walk-through test 穿行测试 {{%8|+B
66.communication 沟通 K<JP9t6Qd
67.flow chart 流程图 @I6 A9do
68.reperformance of internal control 重新执行 p|V1Gh<
69.audit evidence 审计证据 jgw'MpQm{
70.substantive procedures 实质性程序 r.^X>?
71.assertions 认定 Ki6.'#%7
72.esistence 存在 {WOfT6y+
73.occurrence 发生 !!%nl_I(
74.completeness 完整性 '|N4fb
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75.rights and obligations 权利和义务 k.[) R@0%
76.valuation and allocation 计价和分摊 <9tG_
77.cutoff 截止 /
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78.accuracy 准确性 G%jJ>T4
79.classification 分类 RyWOiQk;
80.inspection 检查 -xIhN?r)
81.supervision of counting 监盘 D@W3;T^
82.observation 观察 1|w:xG^
83.confirmation 函证 gr{Sh`Cm-
84.computation 计算 p!QneeA`&X
85.analytical procedures 分析程序 4$GRCq5N;
86.vouch 核对 [<a%\:c m4
87.trace 追查 W?J[K;<
88.audit sampling 审计抽样 To%*)a
89.error 误差 -0WCwv
90.expected error 预期误差 !&jgcw/E
91.population 总体 Rbc2g"]
92.sampling risk 抽样风险 '/gwC7*-&
93.non- sampling risk 非抽样风险 @<yc .
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94.sampling unit 抽样单位 I jztj
95.statistical sampling 统计抽样 [mzF)/[_2
96.tolerable error 可容忍误差 ^-*Tn
97.the risk of under reliance 信赖不足风险 L9?/ -@M
98.the risk of over reliance 信赖过度风险 '=G
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99.the risk of incorrect rejection 误拒风险 *Q120R
100. the risk of incorrect acceptance 误受风险 4?M3#],'h
101.working trial balance 试算平衡表 B5H&DqWzr
102.index and cross-referencing 索引和交叉索引 YkAWKCOni
103.cash receipt 现金收入 MGyB8(
104.cash disbursement 现金支出 &~A*(+S
105.bank statement 银行对账单 ,W8Iabi^
106.bank reconciliation 银行存款余额调节表 m&~Dj#%(w
107.balance sheet date 资产负债表日 8 E+C:"
108.net realizable value 可变现净值 *([)X2A@+
109.storeroom 仓库 [d~bZS|(T(
110.sale invoice 销售发票 jP.b oj_u*
111.price list 价目表 15T[J%7f
112.positive confirmation request 积极式询证函 }cK~=@7tK
113.negative confirmation request 消极式询证函 xXxh3 k\
114.purchase requisition 请购单 4FE@s0M,
115.receiving report 验收报告 9f%y)[ \
116.gross margin 毛利 Cm<j*Cnl
117.manufacturing overhead 制造费用 !"x7r
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118.material requisition 领料单 ~TFYlV
119.inventory-taking 存货盘点 -@V"i~g<e
120.bond certificate 债券 %x8`fm
121.stock certificate 股票 P^<0d'(
122.audit report 审计报告 Y{2d4VoW6
123.entity 被审计单位 5h=TV
124.addressee of the audit report 审计报告的收件人 [gns8F#H\
125.unqualified opinion 无保留意见 P(gVF
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126.qualified opinion 保留意见 U;Ll.BFP
127.disclaimer of opinion 无法表示意见 qM!f
128.adverse opinion 否定意见 N|O]z
129 Auditors‘Report审计报告 u}LX,B-n(
130 internal audit内部审计 BS,5W]ervE
131 public sector audit政府审计 :Ip:sRz
账项基础审计accounting number-based audit !+DJhw&c,
风险导向审计方法risk-oriented audit approach P9TBQW2G{