1.audit 审计 `{/z\
2.attestation Fp06a!7<
鉴证 PZRpH
3.credibility V2'(}k
可信赖程度 o;\0xuM@
4.audit of financial statements 财务报表审计 c% 0h!zF
5.agreed-upon procedures 执行商定程序 S~}?6/G.
6.high levels of assurance 高水平保证 ?jBna
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7.compilation 编制 OlFls 8#>
8.reliability 可靠性 lvb0dOmY
9.relevance 相关性 o_EXbS]C
10.professional skepticism 职业谨慎 |]]Xee]
11.objectivity 客观性 Sz"J-3b^
12. professional competence 专业胜任能力 QKbX^C
13.Senior/CPA-in-charge 项目经理 ?4_^}B9
14.audit engagement letter 业务约定书 \p.Byso,
15.recurring audit 连续审计 Zcz)FP#
16.the client 委托人 Om{[ <tL
17.change CPA 更换注册会计师 KC?h sID{
18.the existing CPA 现任注册会计师 uyxU>yHV<g
19.the successor CPA 后任注册会计师 n4ce)
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20.the preceding CPA前任注册会计师 :j
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21.issue the audit report 出具审计报告 *n2Q_o
22.expert 专家 xue-5 '
23.the board of directors 董事会 yGH'|`
24.knowledge of the entity‘ s business 了解被审计单位情况 ^Y~ ,s
25.assess material misstatement risks评估重大错报风险 3b{8c8N^
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 Y1Bj++?2
27.a general knowledge of ————- 初步了解―――的情况 Uz\B^"i|
28.a more knowledge of—————— 进一步了解的情况 FymA_Eq
29.the prior year‘s working papers 以前年度工作底稿 OtF{=7
30.minutes of meeting 会议纪要 *6q8kQsz^1
31.business risks 经营风险 -(qoz8H5
32.appropriateness 适当性 Lz=nJn
33.accounting estimate 会计估计 i,FG?\x@
34.management representations 管理层声明 J~DP*}~XK
35.going concern assumption 持续经营假设 1p23&\\~
36.audit plan 审计计划 <k5FlvE2
37.significant audit areas 重点审计领域 brNe13d3~"
38.error 错误 23y7l=.b/
39.fraud舞弊 CjOaw$s
40.modified or additional procedures 修改或追加审计程序 :4<+)r26
41.misappropriation of assets 侵占资产 R',|Jf=`
42.transactions without substance 虚假交易 >;HbD
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43.unusual pressures 异常压力 ~5`rv1$
44.the suspected noncompliance 涉嫌存在违法行为 xp1
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45.materialiy 重要性 ?qw&H /R
46.exceed the materiality level 超过重要性水平 eP'
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47.approach the materiality level 接近重要性水平 +fAAkO*GP
48.an acceptably low level 可接受水平 /pFg<
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 PFG):i-?
50.misstatements or omissions 错报或漏报 RXt`y62yK
51.aggregate 总计 rc*3k
52.subsequent events 期后事项 aAwnkQ$
53.adjust the financial statements 调整财务报表 3oxQ[. o
54.perform additional audit procedures 实施追加的审计程序 c"H4/,F
55.audit risk 审计风险 cIja^xD
56.detection risk 检查风险 mh.0%
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57.inappropriate audit opinion 不适当的审计意见 _"a(vfl#
58.material misstatement 重大的错报 }&rf'E9
59.tolerable misstatement 可容忍错报 "a5?cX;
60.the acceptable level of detection risk 可接受的检查风险 !o:RIwS3
61.assessed level of material misstatement risk 重大错报风险的评估水平 vjZX8KAiZ
62.simall business 小规模企业 f>waFu-
63.accounting system 会计系统 W8yr06{]
64.test of control 控制测试 +tdt>)a
65.walk-through test 穿行测试 15uVvp/
66.communication 沟通 o&;+!Si@T
67.flow chart 流程图 kdQ=%
68.reperformance of internal control 重新执行 &>@nW!n
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69.audit evidence 审计证据 ]Vl*!,(i
70.substantive procedures 实质性程序 }N2T/U
71.assertions 认定 =:6Y<ftC
72.esistence 存在 mV`Z]-$$i
73.occurrence 发生 N~\1yQT
74.completeness 完整性 6
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75.rights and obligations 权利和义务 a%;$l_wVT:
76.valuation and allocation 计价和分摊 E} Uy-
77.cutoff 截止 /_x?PiL
78.accuracy 准确性 #R305
79.classification 分类 8\. #
80.inspection 检查 l0tMdsz
81.supervision of counting 监盘 x~j%
82.observation 观察 @ L% 3}
83.confirmation 函证 9j:?s;B
84.computation 计算 8Th|'
85.analytical procedures 分析程序 <|hvH
86.vouch 核对 O#Xq0o
87.trace 追查 ]8d]nftY
88.audit sampling 审计抽样 G}BO!Z6
89.error 误差 cpgHF`nt
90.expected error 预期误差 hP
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91.population 总体 b&HA_G4
92.sampling risk 抽样风险 x?va2
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93.non- sampling risk 非抽样风险 -7'>Rw
94.sampling unit 抽样单位 2!7wGXm~U
95.statistical sampling 统计抽样 9"=:\PE
96.tolerable error 可容忍误差 Rw^4S@~T
97.the risk of under reliance 信赖不足风险 `Kpn@Xg
98.the risk of over reliance 信赖过度风险 T1M4@j
99.the risk of incorrect rejection 误拒风险 .FqbX5\p,
100. the risk of incorrect acceptance 误受风险 Ct|iZLh`j
101.working trial balance 试算平衡表 C[& \Xq
102.index and cross-referencing 索引和交叉索引 -zN*2T
103.cash receipt 现金收入 d01bt$8>
104.cash disbursement 现金支出 $khWu>b
105.bank statement 银行对账单 ;[ pyKh
106.bank reconciliation 银行存款余额调节表 ^Ml)g=Fq
107.balance sheet date 资产负债表日 (t>BO`,
108.net realizable value 可变现净值 E2LpQNvN%g
109.storeroom 仓库 !
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110.sale invoice 销售发票 tL 3]9qfj
111.price list 价目表 rzLpVpTaz
112.positive confirmation request 积极式询证函 ,Tvk&<!0
113.negative confirmation request 消极式询证函 J6n@|L!yO
114.purchase requisition 请购单 Z
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115.receiving report 验收报告 TW{.qed8^
116.gross margin 毛利 ~>k<I:BtrT
117.manufacturing overhead 制造费用 v'`C16&^]
118.material requisition 领料单
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119.inventory-taking 存货盘点 :nCGqg
120.bond certificate 债券 |@sUN:G4k
121.stock certificate 股票 {"Van,w
122.audit report 审计报告 5^ARC^v
123.entity 被审计单位 `rbTB3?
124.addressee of the audit report 审计报告的收件人 7xMvf<1P
125.unqualified opinion 无保留意见 ;R@zf1UYA
126.qualified opinion 保留意见 -3_-n*k!
127.disclaimer of opinion 无法表示意见 Owo2DsT t
128.adverse opinion 否定意见 rt_%_f>qd
129 Auditors‘Report审计报告 #[qmhU{s
130 internal audit内部审计 DJS0;!#
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131 public sector audit政府审计 #i%it
账项基础审计accounting number-based audit Ha[Bf*
风险导向审计方法risk-oriented audit approach qTj7mUk