1.audit 审计 Go`vfm"S
2.attestation !_]Y~[
鉴证 [N
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3.credibility s[RAHU
可信赖程度 4M=]wR;
4.audit of financial statements 财务报表审计 (R[[Z,>w.
5.agreed-upon procedures 执行商定程序 @N>\|!1CC
6.high levels of assurance 高水平保证 SXSgld2uS
7.compilation 编制 MD}w Y><C
8.reliability 可靠性 =J]&c?I
9.relevance 相关性 !{+,B5 Hc
10.professional skepticism 职业谨慎 Hck]aKI+
11.objectivity 客观性 NlA,'`,
12. professional competence 专业胜任能力 a
kk NI3
13.Senior/CPA-in-charge 项目经理 fF!Yp iI"
14.audit engagement letter 业务约定书 E+j/Cu
15.recurring audit 连续审计 +C^nO=[E
16.the client 委托人 -mbt4w
17.change CPA 更换注册会计师 -vAC"8)S
18.the existing CPA 现任注册会计师 =Pyj%4Rs
19.the successor CPA 后任注册会计师 w49t9~
20.the preceding CPA前任注册会计师 Yj<a"
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21.issue the audit report 出具审计报告 k90Y
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22.expert 专家 I {SjlN}d
23.the board of directors 董事会 XnH05LQ
24.knowledge of the entity‘ s business 了解被审计单位情况 y B81f
25.assess material misstatement risks评估重大错报风险 :p1u(hflS
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 WqR&&gz
27.a general knowledge of ————- 初步了解―――的情况 pN,u`[
28.a more knowledge of—————— 进一步了解的情况 77 Q5d"sIi
29.the prior year‘s working papers 以前年度工作底稿 k`
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30.minutes of meeting 会议纪要 <jBF[v9*m(
31.business risks 经营风险 cRC6 s8
32.appropriateness 适当性 .o6Or:L
33.accounting estimate 会计估计 \:P>le'1
34.management representations 管理层声明 s2a{>II6
35.going concern assumption 持续经营假设 :^<3>z
k
36.audit plan 审计计划 A\*>TN>s
37.significant audit areas 重点审计领域 mn'A9er
38.error 错误 ;_XFo&@
39.fraud舞弊 1;* cq
40.modified or additional procedures 修改或追加审计程序 %6t:(z
41.misappropriation of assets 侵占资产 av(6wht8
42.transactions without substance 虚假交易 j\ZXG=j
43.unusual pressures 异常压力 f'F?MINJP
44.the suspected noncompliance 涉嫌存在违法行为 9V a}I-
45.materialiy 重要性 %J}xg^+f
46.exceed the materiality level 超过重要性水平 m%0p\Y-/
47.approach the materiality level 接近重要性水平 Q@= Q0
48.an acceptably low level 可接受水平 ynp 8rf
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 ,10=
50.misstatements or omissions 错报或漏报 0RzEY!9g+
51.aggregate 总计 6
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52.subsequent events 期后事项
X hR4ru`
53.adjust the financial statements 调整财务报表 o]odxr
54.perform additional audit procedures 实施追加的审计程序 MnmVl"(/
55.audit risk 审计风险 s$IDLs,WM
56.detection risk 检查风险 *nd! )t
57.inappropriate audit opinion 不适当的审计意见 v<k?Vu
58.material misstatement 重大的错报 )J=! L\
59.tolerable misstatement 可容忍错报 \-E^lIVF
60.the acceptable level of detection risk 可接受的检查风险 >:SHV W
61.assessed level of material misstatement risk 重大错报风险的评估水平 &.3"Uo\#
62.simall business 小规模企业 Xa[.3=bV?
63.accounting system 会计系统 y4yhF8E>;U
64.test of control 控制测试 ]43
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65.walk-through test 穿行测试 {.`vs;U
66.communication 沟通 +tB=OwU%0
67.flow chart 流程图 zE*li`@
68.reperformance of internal control 重新执行 K&u_R
69.audit evidence 审计证据 $+Z[K.2J
70.substantive procedures 实质性程序 @b\$ yB@z
71.assertions 认定 n>z9K')
72.esistence 存在 ,};&tR
73.occurrence 发生 'I|v[G$l
74.completeness 完整性 "> ypIR<
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 P-[-pi@
77.cutoff 截止 I]|Pq
78.accuracy 准确性 + SzU
79.classification 分类 AhN4mc@
80.inspection 检查 ?9vuuIE
81.supervision of counting 监盘 Xc++b|k
82.observation 观察 t
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83.confirmation 函证 wKh4|Ka
84.computation 计算 i%iL[id:w
85.analytical procedures 分析程序 !"AvY y9
86.vouch 核对 h#I>M`|
87.trace 追查 _>?\DgjH
88.audit sampling 审计抽样 _{ue8kGt
89.error 误差 Gf6p'(\zun
90.expected error 预期误差 W_293["lS
91.population 总体 B
kAm/R
92.sampling risk 抽样风险 AD>e?u
93.non- sampling risk 非抽样风险 @)F )S7
94.sampling unit 抽样单位 &$BjV{,/zc
95.statistical sampling 统计抽样 g@Z))M+
96.tolerable error 可容忍误差 D_ 2:k'4
97.the risk of under reliance 信赖不足风险 >IafUy
98.the risk of over reliance 信赖过度风险 j a[Et/r
99.the risk of incorrect rejection 误拒风险 sFKX-S~:
100. the risk of incorrect acceptance 误受风险 1dY}\Sp
101.working trial balance 试算平衡表 6 3iUi9P
102.index and cross-referencing 索引和交叉索引 OG~gFZr)6
103.cash receipt 现金收入 n)/z0n!\
104.cash disbursement 现金支出 Oamg]ST
105.bank statement 银行对账单 D>r&}6<
106.bank reconciliation 银行存款余额调节表 ";lVa'HMZ
107.balance sheet date 资产负债表日 >~rTqtKd
108.net realizable value 可变现净值 0|q AxR-
109.storeroom 仓库 J-:.FKf\5l
110.sale invoice 销售发票 .8g)
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111.price list 价目表 of~4Q{f$6
112.positive confirmation request 积极式询证函 2>9C-VL2
113.negative confirmation request 消极式询证函 hF?1y `20
114.purchase requisition 请购单 w_c"@CjkE
115.receiving report 验收报告 jwe *(k]z
116.gross margin 毛利 qx(xvU9
117.manufacturing overhead 制造费用 ~Gp[_ %K
118.material requisition 领料单 3yme1Mb
119.inventory-taking 存货盘点 e4$H&'b|
120.bond certificate 债券 @ y.?:7I
121.stock certificate 股票 :k]1Lm||
122.audit report 审计报告 fm%t^)E
123.entity 被审计单位 D8Ic?:iX[
124.addressee of the audit report 审计报告的收件人 `RT>}_j
125.unqualified opinion 无保留意见 G>_*djUf
126.qualified opinion 保留意见 lBE=(A`
127.disclaimer of opinion 无法表示意见 w(Ovr`o?9t
128.adverse opinion 否定意见 yN0Vr\r2
129 Auditors‘Report审计报告 %Xd[(Q)
130 internal audit内部审计 :VBV&l`
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131 public sector audit政府审计 pad*oPH,
账项基础审计accounting number-based audit )m+W
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风险导向审计方法risk-oriented audit approach ja'T+!k