1.audit 审计 $2;YJjz(
2.attestation fFSW\4JD=
鉴证 b3Y9
3.credibility y}#bCRy~.A
可信赖程度 nNBxT+3*i
4.audit of financial statements 财务报表审计 9J2%9,^
5.agreed-upon procedures 执行商定程序 LR9dQ=fHS
6.high levels of assurance 高水平保证 i 3(bg,
7.compilation 编制 K})j5CJ/
8.reliability 可靠性 3y 0`G8P'h
9.relevance 相关性 -R6z/P(}
10.professional skepticism 职业谨慎 Mc76)
11.objectivity 客观性 .HGEddcC
12. professional competence 专业胜任能力 2"V?+Hhz
13.Senior/CPA-in-charge 项目经理 T*A_F
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14.audit engagement letter 业务约定书 oX?2fu-
15.recurring audit 连续审计 HnOp*FP
16.the client 委托人 AQ+w%>G6
17.change CPA 更换注册会计师 173/A=]
18.the existing CPA 现任注册会计师 \>,{)j q;
19.the successor CPA 后任注册会计师 kFuaLEJi
20.the preceding CPA前任注册会计师 }\
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21.issue the audit report 出具审计报告 IybMO5Mwn
22.expert 专家 n:k~\-&WJ
23.the board of directors 董事会 C7q bofoV
24.knowledge of the entity‘ s business 了解被审计单位情况 &a48DCZ
25.assess material misstatement risks评估重大错报风险 /6L\`
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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 q;B-np?U
27.a general knowledge of ————- 初步了解―――的情况 299; N
28.a more knowledge of—————— 进一步了解的情况 <M+ZlF-`
29.the prior year‘s working papers 以前年度工作底稿 -Frx {3
30.minutes of meeting 会议纪要 ,F:l?dfB\I
31.business risks 经营风险 #a}
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32.appropriateness 适当性 W0gaOew(^
33.accounting estimate 会计估计 _CI! 7%
34.management representations 管理层声明 oSy[/Y44a
35.going concern assumption 持续经营假设 %&z9^}Vd[
36.audit plan 审计计划 a*%>H(x
37.significant audit areas 重点审计领域 w6#hsRq[C
38.error 错误 B8B^@
39.fraud舞弊 nC[L"%E|se
40.modified or additional procedures 修改或追加审计程序 PlBT
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41.misappropriation of assets 侵占资产 6,s@>8n
42.transactions without substance 虚假交易 Eiz\Nb
43.unusual pressures 异常压力 H={fY:%
44.the suspected noncompliance 涉嫌存在违法行为 r=qb[4HiV
45.materialiy 重要性 f]o DZO%^
46.exceed the materiality level 超过重要性水平 o.Q|%&1
47.approach the materiality level 接近重要性水平 h r t\
48.an acceptably low level 可接受水平 oOQnV(I
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 [ &R-YQ@
50.misstatements or omissions 错报或漏报 37M7bB0
51.aggregate 总计 `2S%l,>)#
52.subsequent events 期后事项 d [K56wbpx
53.adjust the financial statements 调整财务报表 ;:"~utL7
54.perform additional audit procedures 实施追加的审计程序 mn
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55.audit risk 审计风险
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56.detection risk 检查风险 Jq?ai8
57.inappropriate audit opinion 不适当的审计意见 Rn-L:o@?
58.material misstatement 重大的错报 G^ n|9)CVW
59.tolerable misstatement 可容忍错报 u5T\_0
60.the acceptable level of detection risk 可接受的检查风险 6>bKlYl&9
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 #4d0/28b
63.accounting system 会计系统 (Dc dR:/=
64.test of control 控制测试 .hT^7|Jz[
65.walk-through test 穿行测试 Z@~8iAgE
66.communication 沟通 )`;?%N\
67.flow chart 流程图 zif()i
68.reperformance of internal control 重新执行 Q"QrbU
69.audit evidence 审计证据 S}*#$naK
70.substantive procedures 实质性程序 51&wH
71.assertions 认定 y"2#bq
72.esistence 存在 L`];i8=I
73.occurrence 发生 |$6GpAq!
74.completeness 完整性 0/-[k
75.rights and obligations 权利和义务 ?uh7m2l0D
76.valuation and allocation 计价和分摊 xa!@$w=U&
77.cutoff 截止 (K0FWTmm
78.accuracy 准确性 PksHq77
79.classification 分类 @8V8gV?zm
80.inspection 检查 !cWKY\lpv
81.supervision of counting 监盘 _3kAN.g
82.observation 观察 I /> .P
83.confirmation 函证 ^"*r'
84.computation 计算 %H%>6z x
85.analytical procedures 分析程序 &z%7Nu
86.vouch 核对 ~-'nEA TE
87.trace 追查 5r`g6@
88.audit sampling 审计抽样 {^$rmw
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89.error 误差 .,tf[w 71
90.expected error 预期误差 Pf(z0o&
91.population 总体 (QqKttL:
92.sampling risk 抽样风险 bYowEzieF
93.non- sampling risk 非抽样风险 \kC/)d
94.sampling unit 抽样单位 O%
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95.statistical sampling 统计抽样 2b3x|9o8
96.tolerable error 可容忍误差 ,X9Y/S
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97.the risk of under reliance 信赖不足风险 -C.eXR{s
98.the risk of over reliance 信赖过度风险 =`.9 V<
99.the risk of incorrect rejection 误拒风险 FnL~8otPF'
100. the risk of incorrect acceptance 误受风险 lD 9'^J
101.working trial balance 试算平衡表 C 5)G^
102.index and cross-referencing 索引和交叉索引 OG}0{?
103.cash receipt 现金收入 ~TurYvf
104.cash disbursement 现金支出 >&BgF*mm
105.bank statement 银行对账单 wGb{O
106.bank reconciliation 银行存款余额调节表 |)GE7y0Q
107.balance sheet date 资产负债表日 <R_3;5J%
108.net realizable value 可变现净值 Etn]e;z4
109.storeroom 仓库 a-8~f8na{(
110.sale invoice 销售发票 ioh_5
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111.price list 价目表 BA
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112.positive confirmation request 积极式询证函 j3A+:KDn3n
113.negative confirmation request 消极式询证函 *|hICTWL
114.purchase requisition 请购单 uw;s](~E
115.receiving report 验收报告 vmW4a3
116.gross margin 毛利 $6ITa }o
117.manufacturing overhead 制造费用 qdO^)uJJ
118.material requisition 领料单 4[rD|
119.inventory-taking 存货盘点 ygT,I+7\
120.bond certificate 债券 Pv
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121.stock certificate 股票 ^c.b@BE
122.audit report 审计报告 <>2QDI6_
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 xR;Xx;
125.unqualified opinion 无保留意见 pE15[fJ`
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 evtn/.kDR
128.adverse opinion 否定意见 qH"0?<$9
129 Auditors‘Report审计报告 7r*>?]y+
130 internal audit内部审计 sm\/wlbE
131 public sector audit政府审计 (Z6[a{}1i
账项基础审计accounting number-based audit f)N67z6
风险导向审计方法risk-oriented audit approach n |.- :Zy