1.audit 审计 M6hvi(!X2
2.attestation va/4q+1GfH
鉴证 FG5c:Ep
3.credibility )Y,?r[4{
可信赖程度 `2mbF^-4
4.audit of financial statements 财务报表审计 rX>y>{w~
5.agreed-upon procedures 执行商定程序 72`/xryY
6.high levels of assurance 高水平保证 EAd:`X,Y
7.compilation 编制 X,Q=n2X?3
8.reliability 可靠性 k@";i4}A
9.relevance 相关性 C}P
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10.professional skepticism 职业谨慎 sQw`U{JG
11.objectivity 客观性 %`\_l
12. professional competence 专业胜任能力 *"QE1Fum'
13.Senior/CPA-in-charge 项目经理 if!`Qid
14.audit engagement letter 业务约定书 > v!c\
15.recurring audit 连续审计 j.'"CU
16.the client 委托人 ,fG_'3wb
17.change CPA 更换注册会计师 $-9@ /%Y
18.the existing CPA 现任注册会计师 -z 5k4Y
19.the successor CPA 后任注册会计师 V&+$Vq
20.the preceding CPA前任注册会计师 PD
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21.issue the audit report 出具审计报告 lQ<n
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22.expert 专家 hHl-;%#
23.the board of directors 董事会 o
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24.knowledge of the entity‘ s business 了解被审计单位情况 BfE-s<
25.assess material misstatement risks评估重大错报风险 WKIiJ{@L
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 G*~*2>~
27.a general knowledge of ————- 初步了解―――的情况 AB&wn>q
28.a more knowledge of—————— 进一步了解的情况 !4,xQ^
29.the prior year‘s working papers 以前年度工作底稿 n`T[eb~
30.minutes of meeting 会议纪要 =O'%)Y&
31.business risks 经营风险 <&0*5|rR
32.appropriateness 适当性 Y7V&zF{
33.accounting estimate 会计估计 (DMnwqr
34.management representations 管理层声明 j% USu+&
35.going concern assumption 持续经营假设 pdha"EV
36.audit plan 审计计划 y3[)zv
37.significant audit areas 重点审计领域 [O+^eE6h
38.error 错误 %3+hz$E
39.fraud舞弊 2[&-y[1
40.modified or additional procedures 修改或追加审计程序 ^}7t:
41.misappropriation of assets 侵占资产 B{UoNm@
42.transactions without substance 虚假交易 x
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43.unusual pressures 异常压力 I+d(r"N1
44.the suspected noncompliance 涉嫌存在违法行为 Hr*Pi3 dSI
45.materialiy 重要性 9egaN_K
46.exceed the materiality level 超过重要性水平 8Gg/M%wq9U
47.approach the materiality level 接近重要性水平 dlzamoS@AR
48.an acceptably low level 可接受水平 O#5( U.E
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 [5eT|uy
50.misstatements or omissions 错报或漏报 LP-Q'vb<=
51.aggregate 总计 <.(/#=2
52.subsequent events 期后事项 J$/BH\
53.adjust the financial statements 调整财务报表 5YH
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54.perform additional audit procedures 实施追加的审计程序 ZpctsCz]
55.audit risk 审计风险 A^@ <+?
56.detection risk 检查风险 qq_,"~
57.inappropriate audit opinion 不适当的审计意见 \Y[)bo6s
58.material misstatement 重大的错报 sfPN\^k2
59.tolerable misstatement 可容忍错报 N&h!14]{Z
60.the acceptable level of detection risk 可接受的检查风险 jh&vq=PH
61.assessed level of material misstatement risk 重大错报风险的评估水平 pvU oed\
62.simall business 小规模企业 LbbQ3$@WD
63.accounting system 会计系统 w]-iM
64.test of control 控制测试 9Zsb1 M!n>
65.walk-through test 穿行测试 M>gZVB,eP>
66.communication 沟通 b{>dOI*.}
67.flow chart 流程图 y/6LMAI
68.reperformance of internal control 重新执行 ;OJ0}\*iP8
69.audit evidence 审计证据
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70.substantive procedures 实质性程序
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71.assertions 认定 >D4Ez
72.esistence 存在 9:w,@Phe
73.occurrence 发生 Lbp6I0&n
74.completeness 完整性 *9(1:N;#
75.rights and obligations 权利和义务 '0$[Ujc
76.valuation and allocation 计价和分摊 Byj~\QMD|
77.cutoff 截止 @5G7bY7Nz
78.accuracy 准确性 iQ"F`C
79.classification 分类 `#8R+c=$
80.inspection 检查 }/0dfes
81.supervision of counting 监盘 5w{pX1z1
82.observation 观察 Hbc&.W;g7[
83.confirmation 函证 H^:|`T|,
84.computation 计算 -%)
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85.analytical procedures 分析程序 iX6jvnJ:/
86.vouch 核对 (+ anTA=
87.trace 追查 $-fY 8V3[
88.audit sampling 审计抽样 K61os&K
89.error 误差 ymX,k|lh
90.expected error 预期误差 m9cT}x&j
91.population 总体 mxA )r5s
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92.sampling risk 抽样风险 J4 #]8!A
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 *v/*_6f*
95.statistical sampling 统计抽样 #e>MNc
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96.tolerable error 可容忍误差 J3^Z PW
97.the risk of under reliance 信赖不足风险 ^(vd8 &71
98.the risk of over reliance 信赖过度风险 Q 9<_:3
99.the risk of incorrect rejection 误拒风险 be
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100. the risk of incorrect acceptance 误受风险 82!GM.b
101.working trial balance 试算平衡表 R_n-&d'PP
102.index and cross-referencing 索引和交叉索引 tgA
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103.cash receipt 现金收入 P[ 8N58#
104.cash disbursement 现金支出 r/L]uSN
105.bank statement 银行对账单 *7ro [
106.bank reconciliation 银行存款余额调节表 }*R6p?L5
107.balance sheet date 资产负债表日 D07u?
108.net realizable value 可变现净值 toJ&$HrE
109.storeroom 仓库 KZfRiCZ
110.sale invoice 销售发票 hAyPaS #
111.price list 价目表 M[_I16s
112.positive confirmation request 积极式询证函 .Kwl8xRg
113.negative confirmation request 消极式询证函 Yg?{x@
114.purchase requisition 请购单 ,`@|C
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115.receiving report 验收报告 {hR2NUm
116.gross margin 毛利 !#qB%E]a
117.manufacturing overhead 制造费用 ", )
118.material requisition 领料单 U~t(YT
119.inventory-taking 存货盘点 ??V["o T
120.bond certificate 债券 1Di&vpn0u
121.stock certificate 股票 j~q`xv+R
122.audit report 审计报告 ]!:Y]VYN)\
123.entity 被审计单位 ?='9YM
124.addressee of the audit report 审计报告的收件人 I0RWdOK8K
125.unqualified opinion 无保留意见 c iX2
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126.qualified opinion 保留意见 =T$- #bA)
127.disclaimer of opinion 无法表示意见 =>*N W9c
128.adverse opinion 否定意见 ht9b=1wd%s
129 Auditors‘Report审计报告 ayp}
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130 internal audit内部审计 A,qG*lv
131 public sector audit政府审计 m5{SPa,y
账项基础审计accounting number-based audit 'VEpVo/
风险导向审计方法risk-oriented audit approach lej{VcG