1.audit 审计 -s3`mc}*
2.attestation TN(Vzs%
鉴证 iW5cEI%tb
3.credibility \}Jznzx;
可信赖程度 *N">93:
4.audit of financial statements 财务报表审计 @Rr=uf G
5.agreed-upon procedures 执行商定程序 ldA_mj{
6.high levels of assurance 高水平保证 1q6)R/P
7.compilation 编制 S,m
(
8.reliability 可靠性 B9maz"lJ
9.relevance 相关性 FK _ ZE>
10.professional skepticism 职业谨慎 *~vB6V|1
11.objectivity 客观性 R}nvSerVb
12. professional competence 专业胜任能力 u<-)C)z
13.Senior/CPA-in-charge 项目经理 ^A$=6=CX
14.audit engagement letter 业务约定书 lsz3'!%Y)
15.recurring audit 连续审计 K:,V>DL
16.the client 委托人 (` *BZ_
17.change CPA 更换注册会计师 fVbjU1N
18.the existing CPA 现任注册会计师 $*#a;w7\C
19.the successor CPA 后任注册会计师 2u3Kyn
20.the preceding CPA前任注册会计师 `i.BB jx`
21.issue the audit report 出具审计报告 a(gXvgrf[
22.expert 专家 TSB2]uH
23.the board of directors 董事会 Xw?DN*`L
24.knowledge of the entity‘ s business 了解被审计单位情况 6"&cQ>$xh
25.assess material misstatement risks评估重大错报风险 ,!#Am13
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 f3K-X1`]'U
27.a general knowledge of ————- 初步了解―――的情况 {L-^J`> G
28.a more knowledge of—————— 进一步了解的情况 ,aP6ct
29.the prior year‘s working papers 以前年度工作底稿 L;Ff(0x|
30.minutes of meeting 会议纪要 %'Cj~An
31.business risks 经营风险 zI`I
Q
32.appropriateness 适当性 J"`VA_[
33.accounting estimate 会计估计 z`{sD]
34.management representations 管理层声明 /K:r4Kw
35.going concern assumption 持续经营假设 FZ"n6hWA
36.audit plan 审计计划 F&d!fEHU
37.significant audit areas 重点审计领域 L'+bVP{L
38.error 错误 s<I)THC
39.fraud舞弊 b>ai"!
40.modified or additional procedures 修改或追加审计程序 ;UQGi}?CD
41.misappropriation of assets 侵占资产 +kL7"
42.transactions without substance 虚假交易
^^a6 (b
43.unusual pressures 异常压力 A@A8xn%
44.the suspected noncompliance 涉嫌存在违法行为 zp}7p~#k^
45.materialiy 重要性 ^'`b\$km-0
46.exceed the materiality level 超过重要性水平 tOIqX0dWd
47.approach the materiality level 接近重要性水平 \5ls
<=S.
48.an acceptably low level 可接受水平 )+_Vx}O:}
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 1j?P$%p
50.misstatements or omissions 错报或漏报 H*=cw<
51.aggregate 总计 JipNI8\r
52.subsequent events 期后事项 yE:y[k0E
53.adjust the financial statements 调整财务报表 .S
k+"iH
5
54.perform additional audit procedures 实施追加的审计程序 z?byNd8
55.audit risk 审计风险 dbf<k%i6
56.detection risk 检查风险 DQG%`-J
57.inappropriate audit opinion 不适当的审计意见 z !K2UTX
58.material misstatement 重大的错报 S\GWMB!oF
59.tolerable misstatement 可容忍错报 m{IlRf'
60.the acceptable level of detection risk 可接受的检查风险 V:\:[KcL^
61.assessed level of material misstatement risk 重大错报风险的评估水平 PCT&d)}
62.simall business 小规模企业 )OI}IWDl
63.accounting system 会计系统 7-744wV}Z
64.test of control 控制测试 &g:(
I
65.walk-through test 穿行测试 8eXeb|?J
66.communication 沟通 K[T0);hZR
67.flow chart 流程图 de:@/-|
68.reperformance of internal control 重新执行 CFpBosoFt^
69.audit evidence 审计证据 "laf:Ty1
70.substantive procedures 实质性程序 &[G)YD
71.assertions 认定 ,rB(WKU
72.esistence 存在 v "l).G?
73.occurrence 发生 lNX*s
E
.
74.completeness 完整性 <cTX;&0=
75.rights and obligations 权利和义务 }U}zS@kI
76.valuation and allocation 计价和分摊 P(aBJ*((~
77.cutoff 截止 FB6Lz5:Vf
78.accuracy 准确性 +hRy{Ps/
79.classification 分类 :8yebOs
80.inspection 检查 "6U0
!.ro@
81.supervision of counting 监盘 '\bokwsP
82.observation 观察 EQyX!
83.confirmation 函证 ZqclmCi
84.computation 计算 zyPb\/
85.analytical procedures 分析程序 $ }/tlA&e
86.vouch 核对 PzJ(Q
87.trace 追查
VY6G{f
88.audit sampling 审计抽样 8m0*89HEu
89.error 误差 bxa>:71
90.expected error 预期误差 /pF8S!,z
91.population 总体 RP~nLh3=\
92.sampling risk 抽样风险 @X/ 1`Mp
93.non- sampling risk 非抽样风险 ]L3U2H`7
94.sampling unit 抽样单位 1>*oN
95.statistical sampling 统计抽样 h0F=5| B
96.tolerable error 可容忍误差 L?ZSfm2<
97.the risk of under reliance 信赖不足风险 8F[];LF>
98.the risk of over reliance 信赖过度风险 0>Y3xNb
99.the risk of incorrect rejection 误拒风险 .@{v{
100. the risk of incorrect acceptance 误受风险 :!Ci#[g
101.working trial balance 试算平衡表
qJG;`Ugl:
102.index and cross-referencing 索引和交叉索引 -r*|N.5c
103.cash receipt 现金收入 qc(e3x
104.cash disbursement 现金支出 N82 6xvA
105.bank statement 银行对账单 ;1&"]N%
106.bank reconciliation 银行存款余额调节表 SPqJ
[F
107.balance sheet date 资产负债表日 -nGcm"'6F
108.net realizable value 可变现净值 b%lH=u
109.storeroom 仓库 +3o
vO$g
110.sale invoice 销售发票
ZX/FIxpy
111.price list 价目表 4b<|jVl\
112.positive confirmation request 积极式询证函
"G%S
m")
113.negative confirmation request 消极式询证函 jU-LT8y:
114.purchase requisition 请购单 JV_`E_!
115.receiving report 验收报告 b36{vcs~
116.gross margin 毛利 _i>_S n1"
117.manufacturing overhead 制造费用 dNR/|
118.material requisition 领料单 [W
)%0lx
119.inventory-taking 存货盘点 OV{v6,>O
120.bond certificate 债券 t,YRM$P
121.stock certificate 股票 n[>hJ6
122.audit report 审计报告 l2;$qNAo
123.entity 被审计单位 (rFkXK4^J
124.addressee of the audit report 审计报告的收件人 (?Ko:0+*
125.unqualified opinion 无保留意见 WWSycH
?[
126.qualified opinion 保留意见 < }K9 50
127.disclaimer of opinion 无法表示意见 =cRmaD
128.adverse opinion 否定意见 k2Cq9kQ q
129 Auditors‘Report审计报告 XW aa`q
130 internal audit内部审计 T"99m^y
131 public sector audit政府审计 '=nmdqP
账项基础审计accounting number-based audit "d<ucj
风险导向审计方法risk-oriented audit approach <,$*(dX)(