1.audit 审计 [4)q6N5`f
2.attestation iI_ad7,u
鉴证 e:9CD-
3.credibility y %dUry%>
可信赖程度 SHw%u~[hu
4.audit of financial statements 财务报表审计 VGbuEC [Y
5.agreed-upon procedures 执行商定程序 7aH E:Dnwp
6.high levels of assurance 高水平保证 TH_Vw,)
7.compilation 编制 jM%qv
8.reliability 可靠性 p fj%AP:
9.relevance 相关性 SvUC8y
10.professional skepticism 职业谨慎 U#oe8(?#
11.objectivity 客观性 fH_G;#q
12. professional competence 专业胜任能力 M8Y\1#~
13.Senior/CPA-in-charge 项目经理 9Y:JA]U&8
14.audit engagement letter 业务约定书 ]h0Fv-[A
15.recurring audit 连续审计 f
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16.the client 委托人 NTRw:'
17.change CPA 更换注册会计师 j%
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18.the existing CPA 现任注册会计师 #JAU5d
19.the successor CPA 后任注册会计师 Ndj9B|s_
20.the preceding CPA前任注册会计师 ],ow@}
21.issue the audit report 出具审计报告 ebk{p<
22.expert 专家 po~l8p>
23.the board of directors 董事会 A1xY8?#?~c
24.knowledge of the entity‘ s business 了解被审计单位情况 q7}$F]UM"
25.assess material misstatement risks评估重大错报风险 qzv$E;zAl
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 zx7*Bnu0
27.a general knowledge of ————- 初步了解―――的情况 *u
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28.a more knowledge of—————— 进一步了解的情况
Vq`i.>%5
29.the prior year‘s working papers 以前年度工作底稿 Hu$]V*rAG
30.minutes of meeting 会议纪要 n7~!klF-
31.business risks 经营风险 <UJgl{-
32.appropriateness 适当性 iE}jilU
33.accounting estimate 会计估计 !:Lb^C;/
34.management representations 管理层声明 HR'r~ #j
35.going concern assumption 持续经营假设 owA3>E5t&
36.audit plan 审计计划 x{u7# s1|/
37.significant audit areas 重点审计领域 o[AQ
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38.error 错误 A8JEig 3Ix
39.fraud舞弊 XcJ'w
40.modified or additional procedures 修改或追加审计程序 9wLV\>i[k
41.misappropriation of assets 侵占资产 bK `'zi
42.transactions without substance 虚假交易 k[oU}~*U+
43.unusual pressures 异常压力 l[]K5?AS>-
44.the suspected noncompliance 涉嫌存在违法行为 y}jX/
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45.materialiy 重要性 CFJ F}aW
46.exceed the materiality level 超过重要性水平 kq6K<e4jO
47.approach the materiality level 接近重要性水平 <\k=j{@
48.an acceptably low level 可接受水平 /kGRN@
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 A3%s5`vNvH
50.misstatements or omissions 错报或漏报 9WQC\/w
51.aggregate 总计 >j1\]uo
52.subsequent events 期后事项 |xaJv:96%
53.adjust the financial statements 调整财务报表 (;=:QjaoZ
54.perform additional audit procedures 实施追加的审计程序 t5h]]TOz
55.audit risk 审计风险 [T', ZLR|
56.detection risk 检查风险 4VE7%.z+
57.inappropriate audit opinion 不适当的审计意见 gx&BzODPd0
58.material misstatement 重大的错报 gBRhO^Sz
59.tolerable misstatement 可容忍错报 @YyTXg{ZK
60.the acceptable level of detection risk 可接受的检查风险 2Mx9Kd'a
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61.assessed level of material misstatement risk 重大错报风险的评估水平 c }>:>^
62.simall business 小规模企业 zECdj'/
63.accounting system 会计系统 Xz5 aTJ&
64.test of control 控制测试 ~o`I[-g)
65.walk-through test 穿行测试 }fw;{&s{z
66.communication 沟通 5,!,mor$]
67.flow chart 流程图 yTw0\yiO
68.reperformance of internal control 重新执行 4%O*2JAw
69.audit evidence 审计证据 )AOD~T4s7
70.substantive procedures 实质性程序 $NP5Z0v7
71.assertions 认定 x#"|Z&Dw0
72.esistence 存在 07-S%L7Z
73.occurrence 发生 pYV$sDlD
74.completeness 完整性 BDY@&vF
75.rights and obligations 权利和义务 '01H
8er
76.valuation and allocation 计价和分摊 Ak%M,``(L
77.cutoff 截止 cOra`7L`
78.accuracy 准确性 0j%@P[zQ
79.classification 分类 '2=u<a B
80.inspection 检查 06 gE;iT
81.supervision of counting 监盘 }
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82.observation 观察 ) F 6#n&2
83.confirmation 函证 ?}sh@;]*h
84.computation 计算 yv4ki5u`
85.analytical procedures 分析程序 cA ;'~[
86.vouch 核对 ITh1|yP
87.trace 追查 b3e:F{n
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88.audit sampling 审计抽样 Ltpd:c
89.error 误差 y|b|_eE?{
90.expected error 预期误差 MrjET!`.jC
91.population 总体 'X{cDdS^
92.sampling risk 抽样风险 -i|qk`Y
93.non- sampling risk 非抽样风险 +NPk9jn
94.sampling unit 抽样单位 13Ga #
95.statistical sampling 统计抽样 v,r}q1.E}
96.tolerable error 可容忍误差 DR/qe0D
97.the risk of under reliance 信赖不足风险 +4ax~fuU
98.the risk of over reliance 信赖过度风险 )'\Jp
7*3
99.the risk of incorrect rejection 误拒风险 ';??0M
100. the risk of incorrect acceptance 误受风险 "+s#!Fh *
101.working trial balance 试算平衡表 &V1N
a1`
102.index and cross-referencing 索引和交叉索引 !cw<C*
103.cash receipt 现金收入 _Jj/"?
104.cash disbursement 现金支出 1d!7GrD F
105.bank statement 银行对账单 BQ[1,\>
106.bank reconciliation 银行存款余额调节表 'n I2RX
107.balance sheet date 资产负债表日 ?RvXO'm l
108.net realizable value 可变现净值 @
~fg[)7M
109.storeroom 仓库 exV6&bdu
110.sale invoice 销售发票 {6)fZpd)@
111.price list 价目表 I"@X~Y7}
112.positive confirmation request 积极式询证函 Mm-FdP
m
113.negative confirmation request 消极式询证函 n1o/-UY
114.purchase requisition 请购单 &/R@cS6}'
115.receiving report 验收报告 xBU\$
ToC
116.gross margin 毛利 Y+<C[Fiq
117.manufacturing overhead 制造费用 uOc>~ITPS
118.material requisition 领料单 %([$v6
y
119.inventory-taking 存货盘点 nul? 5{z@
120.bond certificate 债券 ;6t>!2I>C
121.stock certificate 股票 +FQ:Q+
122.audit report 审计报告 57IrD*{
123.entity 被审计单位 0t5>'GYX
124.addressee of the audit report 审计报告的收件人 8,YF>O&
125.unqualified opinion 无保留意见 i9k7rEW^
126.qualified opinion 保留意见 l9)iLOj
127.disclaimer of opinion 无法表示意见 >5wA B
128.adverse opinion 否定意见 rB?u.jn0T
129 Auditors‘Report审计报告 F
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130 internal audit内部审计 $/],QD_;"
131 public sector audit政府审计 5. :To2
账项基础审计accounting number-based audit F}0QocD
风险导向审计方法risk-oriented audit approach ;|w &
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