1.audit 审计 M,t8<y4W/
2.attestation ,u{d@U^)3@
鉴证 V_~}7~
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3.credibility 4G@vO{$
可信赖程度 l`gRw4/$
4.audit of financial statements 财务报表审计 Zo;@StN3}T
5.agreed-upon procedures 执行商定程序 }`IN5NdYp
6.high levels of assurance 高水平保证 ^;NM'Z
7.compilation 编制 r1-?mMSU&
8.reliability 可靠性 bI@+Or
9.relevance 相关性 FI*.2rdSR
10.professional skepticism 职业谨慎 A86#7
11.objectivity 客观性 0[T!}F^%e
12. professional competence 专业胜任能力 }%y_LcL
13.Senior/CPA-in-charge 项目经理 f&ZxG,]Hi
14.audit engagement letter 业务约定书 Nb
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15.recurring audit 连续审计 E`iT>+LG
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16.the client 委托人 ~0|~
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17.change CPA 更换注册会计师 eOD;@4lR
18.the existing CPA 现任注册会计师 '7wI 2D
19.the successor CPA 后任注册会计师 ePIBg(
20.the preceding CPA前任注册会计师 l8GziM{lp
21.issue the audit report 出具审计报告 M$%aX,nk'
22.expert 专家 e1}h|HLj
23.the board of directors 董事会 6H VS0
24.knowledge of the entity‘ s business 了解被审计单位情况 Zj~tUCc
25.assess material misstatement risks评估重大错报风险 E7^tU416
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 C?bPdJ,6
27.a general knowledge of ————- 初步了解―――的情况 zBB4lC{q
28.a more knowledge of—————— 进一步了解的情况 27t:-O
29.the prior year‘s working papers 以前年度工作底稿 ;r-
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30.minutes of meeting 会议纪要 {^"c>'R
31.business risks 经营风险 z
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32.appropriateness 适当性 Kdx?s;i
33.accounting estimate 会计估计 Puily9#
34.management representations 管理层声明 [ #A!B#`
35.going concern assumption 持续经营假设 Nh]eZ3O
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 \[]36|$LS
38.error 错误 \KLWOj%
39.fraud舞弊 #R305
40.modified or additional procedures 修改或追加审计程序 8\. #
41.misappropriation of assets 侵占资产 l0tMdsz
42.transactions without substance 虚假交易 x~j%
43.unusual pressures 异常压力 "]kaaF$U%
44.the suspected noncompliance 涉嫌存在违法行为 ub+>i
45.materialiy 重要性 `B
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46.exceed the materiality level 超过重要性水平 `
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47.approach the materiality level 接近重要性水平 WSi Utf|g
48.an acceptably low level 可接受水平 lp!@uoN^T
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 S<88>|&n]
50.misstatements or omissions 错报或漏报 cpgHF`nt
51.aggregate 总计 hP
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52.subsequent events 期后事项 a`q">T%q
53.adjust the financial statements 调整财务报表 C%}FVO\c
54.perform additional audit procedures 实施追加的审计程序 RQ9fA1YP
55.audit risk 审计风险 2!7wGXm~U
56.detection risk 检查风险 9"=:\PE
57.inappropriate audit opinion 不适当的审计意见 UR1U; k
58.material misstatement 重大的错报 Gow_a'
59.tolerable misstatement 可容忍错报 `-]*Qb+
60.the acceptable level of detection risk 可接受的检查风险 Xy_+L_h^
61.assessed level of material misstatement risk 重大错报风险的评估水平 wcsUb9(
62.simall business 小规模企业 <3O>
63.accounting system 会计系统 !j%v Ue;t
64.test of control 控制测试 O6Xu/X]
65.walk-through test 穿行测试 L:XnW1(Or
66.communication 沟通 x}AWWmXv
67.flow chart 流程图 5z5#_*)O
68.reperformance of internal control 重新执行 |M)'@s:
69.audit evidence 审计证据 P3on4c
70.substantive procedures 实质性程序 "CT'^d+
71.assertions 认定 +QtK
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72.esistence 存在 db@i*Bf
73.occurrence 发生 qI^6}PB
74.completeness 完整性 9{'GrL
75.rights and obligations 权利和义务 Ad9'q!_en
76.valuation and allocation 计价和分摊 &P&M6v+
77.cutoff 截止 f lR6^6E
78.accuracy 准确性 >y(;k|-$
79.classification 分类 B r`Xw^S
80.inspection 检查 p#qQGJe
81.supervision of counting 监盘 &}OaiTzEmc
82.observation 观察 z
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83.confirmation 函证 s34{\/'D+
84.computation 计算 2?z3s|+[
85.analytical procedures 分析程序 a+uSCs[C
86.vouch 核对 P`@d8%*;
87.trace 追查 Xb?P'nD
88.audit sampling 审计抽样 ^0pd- n@pn
89.error 误差 QuT8(s1Q!
90.expected error 预期误差 '.c[7zL
91.population 总体 QPg
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92.sampling risk 抽样风险 g&`e2|[7
93.non- sampling risk 非抽样风险 }NMA($@A
94.sampling unit 抽样单位 4~P{H/]
95.statistical sampling 统计抽样 }XX)U_x
96.tolerable error 可容忍误差 l"f.eo0@7
97.the risk of under reliance 信赖不足风险 -ce N}Cb3
98.the risk of over reliance 信赖过度风险 -iR}kP|
99.the risk of incorrect rejection 误拒风险 +Hc[5WL
100. the risk of incorrect acceptance 误受风险 )c^Rc9e/
101.working trial balance 试算平衡表 K``MS
102.index and cross-referencing 索引和交叉索引 z{]$WVs:^
103.cash receipt 现金收入 3PIZay
104.cash disbursement 现金支出 M`q >i B
105.bank statement 银行对账单 Oq7M1|{
106.bank reconciliation 银行存款余额调节表 |j
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107.balance sheet date 资产负债表日 FWq+'GkSV
108.net realizable value 可变现净值 /a[i:Oa#
109.storeroom 仓库 f<
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110.sale invoice 销售发票 MT[V1I{LV
111.price list 价目表 fFMGpibkM
112.positive confirmation request 积极式询证函 hxP%m4xF +
113.negative confirmation request 消极式询证函 3%bCv_6B
114.purchase requisition 请购单 6y)TXp
115.receiving report 验收报告 .__XOd}K
116.gross margin 毛利 ~p
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117.manufacturing overhead 制造费用 Ur6UE2
118.material requisition 领料单 6NPCp/
119.inventory-taking 存货盘点 E/v.+m
120.bond certificate 债券 JF!JY( U,
121.stock certificate 股票 FIL?nkYEO
122.audit report 审计报告 Oh3AbpTT
123.entity 被审计单位 (#k>cA(}
124.addressee of the audit report 审计报告的收件人 ]i(tou-[i
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 8UJK]_99I,
127.disclaimer of opinion 无法表示意见 lr'h
128.adverse opinion 否定意见 Se.\wkl#Y
129 Auditors‘Report审计报告
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130 internal audit内部审计 9t:F![rg
131 public sector audit政府审计 E
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账项基础审计accounting number-based audit :hJHjh
风险导向审计方法risk-oriented audit approach t~H'Ugv^