1.audit 审计 %3z-^#B=
2.attestation E(TL+o
鉴证 :[\}Hn=
3.credibility ;u
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可信赖程度 .rN5A+By`
4.audit of financial statements 财务报表审计 fTV:QAa;
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 =wI,H@
7.compilation 编制 %4+r&
8.reliability 可靠性 ur*1I/v
9.relevance 相关性 mjS)*@F
10.professional skepticism 职业谨慎 0Ba-VY.H
11.objectivity 客观性 mm:\a-8j
12. professional competence 专业胜任能力 cq@8!Eu w]
13.Senior/CPA-in-charge 项目经理 3Yg/-=U(
14.audit engagement letter 业务约定书 I&R4.;LW
15.recurring audit 连续审计 N55;oj_K
16.the client 委托人 }2V|B4
17.change CPA 更换注册会计师 pS*vwYA
18.the existing CPA 现任注册会计师 oACuI|b
19.the successor CPA 后任注册会计师 1 ,[T;pdDd
20.the preceding CPA前任注册会计师 ]#R;%L
21.issue the audit report 出具审计报告 <\2,7K{{+;
22.expert 专家 Ou
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23.the board of directors 董事会 H%Q@DW8~@
24.knowledge of the entity‘ s business 了解被审计单位情况 9s5CqB
25.assess material misstatement risks评估重大错报风险 >!`T=(u!
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 NaB8cLURp
27.a general knowledge of ————- 初步了解―――的情况 jIAl7aoY
28.a more knowledge of—————— 进一步了解的情况 3H@TvV/;f
29.the prior year‘s working papers 以前年度工作底稿 *vUKh^="
30.minutes of meeting 会议纪要 h"]v+u`!SM
31.business risks 经营风险 |2
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32.appropriateness 适当性 ]rC6fNhQ
33.accounting estimate 会计估计 Lgvmk
34.management representations 管理层声明 m3P%E8<Q#
35.going concern assumption 持续经营假设 hpLo
36.audit plan 审计计划 (#LV*&K%IC
37.significant audit areas 重点审计领域 "fr B5[
38.error 错误 :6N{~ [:4
39.fraud舞弊 (Dq3e9fX
40.modified or additional procedures 修改或追加审计程序 f>-OwL($P
41.misappropriation of assets 侵占资产 rc9 \
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 ]}~*uT}>
44.the suspected noncompliance 涉嫌存在违法行为 1th|n
45.materialiy 重要性 B.0(}@
46.exceed the materiality level 超过重要性水平 .5KRi6
47.approach the materiality level 接近重要性水平 c,X\1yLy
48.an acceptably low level 可接受水平 1ciP+->$
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 C4TJS,!1rH
50.misstatements or omissions 错报或漏报 &hyr""NkAm
51.aggregate 总计 EJb"/oLla
52.subsequent events 期后事项 D3(|bSca
53.adjust the financial statements 调整财务报表 ,?<jue/bd
54.perform additional audit procedures 实施追加的审计程序 YDC[s ^d5
55.audit risk 审计风险 ^\{%(i9
56.detection risk 检查风险 SYeCz(H>d
57.inappropriate audit opinion 不适当的审计意见 h* h+VM
58.material misstatement 重大的错报 L?4c8!Q
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 m"X0Owx
61.assessed level of material misstatement risk 重大错报风险的评估水平 p\b:uy6#
62.simall business 小规模企业 jYO@ %bQ
63.accounting system 会计系统 WI](a8bm
64.test of control 控制测试 c*HS#C7'2
65.walk-through test 穿行测试 G@
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66.communication 沟通
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67.flow chart 流程图 <y(>z*T;
68.reperformance of internal control 重新执行 2,E&}a|;b
69.audit evidence 审计证据 hTf]t
70.substantive procedures 实质性程序 #B;` T[
71.assertions 认定 P_,f
72.esistence 存在 HiILJyb
73.occurrence 发生 dkLc"$(O
74.completeness 完整性 n"(n*Hf7b
75.rights and obligations 权利和义务 `f8{^Rau
76.valuation and allocation 计价和分摊 !+JSg uy
77.cutoff 截止 ShF
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78.accuracy 准确性 Uk6Y6mU V
79.classification 分类 'O
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80.inspection 检查 xHZx5GJp9
81.supervision of counting 监盘
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82.observation 观察 TW:vL~L
83.confirmation 函证 8!4=j
84.computation 计算 K3!|k(jt
85.analytical procedures 分析程序 !94&Uk(O
86.vouch 核对 c{V0]A9VF
87.trace 追查 {~[H"h537t
88.audit sampling 审计抽样 2JUX29rER
89.error 误差 9IN=m 5
90.expected error 预期误差 D0~ WK
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91.population 总体 Ajs<a(,6
92.sampling risk 抽样风险 )p(5$AR7
93.non- sampling risk 非抽样风险 xXp\U'Ad~~
94.sampling unit 抽样单位 J<>z}L{
95.statistical sampling 统计抽样 l/DV
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96.tolerable error 可容忍误差 =_D82`p
97.the risk of under reliance 信赖不足风险 M5: f^
98.the risk of over reliance 信赖过度风险 JrOp-ug
99.the risk of incorrect rejection 误拒风险 k2j:s}RHY
100. the risk of incorrect acceptance 误受风险 ^$`xUKp`pn
101.working trial balance 试算平衡表 S%kE<M?
102.index and cross-referencing 索引和交叉索引 ipw _AC~
103.cash receipt 现金收入 i ao/l
104.cash disbursement 现金支出 `a3q)}*Y
105.bank statement 银行对账单 OzX\s=
106.bank reconciliation 银行存款余额调节表 G0^23j
107.balance sheet date 资产负债表日 STVJu![
108.net realizable value 可变现净值 Iwize,J~X
109.storeroom 仓库 o3]B/
110.sale invoice 销售发票 h34|v=8d
111.price list 价目表 4ME8NEE
112.positive confirmation request 积极式询证函 ;]i&AAbj
113.negative confirmation request 消极式询证函 zi:GvTG
114.purchase requisition 请购单 o-lb/=K+
115.receiving report 验收报告 818</b<yn
116.gross margin 毛利 fP&F$"o8
117.manufacturing overhead 制造费用 7$8z}2
118.material requisition 领料单 N+"Y@X yg
119.inventory-taking 存货盘点 (+>+@G~o
120.bond certificate 债券 ;=5V)1~i1;
121.stock certificate 股票 4)]g=-
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122.audit report 审计报告 E@JxY
123.entity 被审计单位 (X)$8y
124.addressee of the audit report 审计报告的收件人 =yz#L@\!
125.unqualified opinion 无保留意见 ie
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126.qualified opinion 保留意见 <{[AG3/Zj4
127.disclaimer of opinion 无法表示意见 oZA|IF8U0
128.adverse opinion 否定意见 H{\tQ->(2
129 Auditors‘Report审计报告 5l=B,%s
130 internal audit内部审计 |n}W^}S5
131 public sector audit政府审计 lqF{Y<l
账项基础审计accounting number-based audit K.*?\)&
风险导向审计方法risk-oriented audit approach HdJLD+k/