1.audit 审计 T;L>P[hNn
2.attestation N8`?t5
鉴证 8QK5z;E2~
3.credibility H'F6$ypoS
可信赖程度 8>/Q1(q0
4.audit of financial statements 财务报表审计 _Jv
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5.agreed-upon procedures 执行商定程序 PR|R`.QSs
6.high levels of assurance 高水平保证 ( )sTb>L
7.compilation 编制 f&D]anf33
8.reliability 可靠性 U:F/iXz
9.relevance 相关性 8P:
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10.professional skepticism 职业谨慎 $BmmNn#
11.objectivity 客观性 'B0{U4?
12. professional competence 专业胜任能力 ^`f*'Z
13.Senior/CPA-in-charge 项目经理 CQ;]J=|<_
14.audit engagement letter 业务约定书 L !4t[hhe=
15.recurring audit 连续审计 20rkKFk*
16.the client 委托人 Yl;^ k0ZI
17.change CPA 更换注册会计师 t:LcNlN|
18.the existing CPA 现任注册会计师 *)]"27^
19.the successor CPA 后任注册会计师 a{Esw`
20.the preceding CPA前任注册会计师 ?[x49Ux,P
21.issue the audit report 出具审计报告 j
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22.expert 专家 \Ep0J $ #o
23.the board of directors 董事会 [Pe#kzLX
24.knowledge of the entity‘ s business 了解被审计单位情况 rwIeqV{:
25.assess material misstatement risks评估重大错报风险 VDB;%U*D
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 1+`l7'F
27.a general knowledge of ————- 初步了解―――的情况 )rLMIk
28.a more knowledge of—————— 进一步了解的情况 vILy>QS)
29.the prior year‘s working papers 以前年度工作底稿 ^[Cv26
30.minutes of meeting 会议纪要 {2`=qt2
31.business risks 经营风险 j'i0*"x
32.appropriateness 适当性 qC!&x,}3
33.accounting estimate 会计估计 z'p:gv]
34.management representations 管理层声明 J/);"bg_O
35.going concern assumption 持续经营假设 JN6-Z2
36.audit plan 审计计划 FI8Oz,
37.significant audit areas 重点审计领域 0tk#Gs[
38.error 错误 x( mE<UQN
39.fraud舞弊 YGc^h(d
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 pS 4&w8s
42.transactions without substance 虚假交易 #[MJ|^\i
43.unusual pressures 异常压力 <ktzT&A
44.the suspected noncompliance 涉嫌存在违法行为 N?dvuB
45.materialiy 重要性 ECa$vvK
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46.exceed the materiality level 超过重要性水平 TgU**JN)
47.approach the materiality level 接近重要性水平 !2:3MbtR
48.an acceptably low level 可接受水平 R6 XuA(5
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 acd:r%y
50.misstatements or omissions 错报或漏报 f^e6<5gdf
51.aggregate 总计 4(?G6y)
52.subsequent events 期后事项 h x6;YV
53.adjust the financial statements 调整财务报表 zT~B6
54.perform additional audit procedures 实施追加的审计程序 weMww,: ^[
55.audit risk 审计风险 #0b&^QL
56.detection risk 检查风险 +a=
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57.inappropriate audit opinion 不适当的审计意见 ihT~xt
58.material misstatement 重大的错报 k&hc m
59.tolerable misstatement 可容忍错报 2WM\elnA
60.the acceptable level of detection risk 可接受的检查风险 }W)=@t
61.assessed level of material misstatement risk 重大错报风险的评估水平 a=GM[{og
62.simall business 小规模企业 M^rM-{?<
63.accounting system 会计系统 0h$GI"dR
64.test of control 控制测试 2}}?'PwwT
65.walk-through test 穿行测试 PU9`<3z5
66.communication 沟通 l^NC]t
67.flow chart 流程图 VVWM9x
68.reperformance of internal control 重新执行 !
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69.audit evidence 审计证据 M
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70.substantive procedures 实质性程序 jn9 ShF
71.assertions 认定 ~$O1`IT
72.esistence 存在 2=PBxDs;
73.occurrence 发生 TPO1 GF
74.completeness 完整性 u"$a>S_
75.rights and obligations 权利和义务 -jg (G GJ
76.valuation and allocation 计价和分摊 N$?cX(|7
77.cutoff 截止 s_jBu
78.accuracy 准确性 LU!1s@
79.classification 分类 FgA//)1
80.inspection 检查 t0PQ~|H<KV
81.supervision of counting 监盘 B'>*[!A
82.observation 观察 Oi:JiD=
83.confirmation 函证 ;Hm'6TR!
84.computation 计算 aI#4H+/
85.analytical procedures 分析程序 z)F#u:t
86.vouch 核对 KGZ?b2N?Va
87.trace 追查 p}]q d4j
88.audit sampling 审计抽样 ;kaHN;4?
89.error 误差 4YbC(f
90.expected error 预期误差 pt:;9hA
91.population 总体 `!\ivIi^
92.sampling risk 抽样风险 o6j"OZcv
93.non- sampling risk 非抽样风险 .")b?#K
94.sampling unit 抽样单位 OsW"CF2
95.statistical sampling 统计抽样 VlW9UF-W
96.tolerable error 可容忍误差 Zcd7*EBdx
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 i8V
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99.the risk of incorrect rejection 误拒风险 ].DY"
100. the risk of incorrect acceptance 误受风险 V*B0lI7`B
101.working trial balance 试算平衡表 9+CFRYC
102.index and cross-referencing 索引和交叉索引 Oo%!>!Lt,
103.cash receipt 现金收入 .+#Lx;})
104.cash disbursement 现金支出 `]2@_wa
105.bank statement 银行对账单 z<C[nR$N
106.bank reconciliation 银行存款余额调节表 9n}A ^
107.balance sheet date 资产负债表日 ;:#U6?=t
108.net realizable value 可变现净值 7#4%\f+'t
109.storeroom 仓库 vrcE]5(:s
110.sale invoice 销售发票 FuP}Kec
111.price list 价目表 KvFR8s
112.positive confirmation request 积极式询证函 ZW ye>]
113.negative confirmation request 消极式询证函 q&M:17+:Q
114.purchase requisition 请购单 |n P_<9[
115.receiving report 验收报告 SR*Gqx
116.gross margin 毛利 ok
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117.manufacturing overhead 制造费用 hN4VlNKu
118.material requisition 领料单 (:?&G9k
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119.inventory-taking 存货盘点 eYP=T+
120.bond certificate 债券 *8!w&ME+.
121.stock certificate 股票 GfsBQY/
122.audit report 审计报告 (-(*XNC
123.entity 被审计单位 yuNfhK/#r
124.addressee of the audit report 审计报告的收件人 S!j^|!
125.unqualified opinion 无保留意见 Fe="EDh
126.qualified opinion 保留意见 QaMDGD
127.disclaimer of opinion 无法表示意见 &G{2s J5{
128.adverse opinion 否定意见 IhW7^(p\
129 Auditors‘Report审计报告 $v&C@l \
130 internal audit内部审计 N~g%wf@w
131 public sector audit政府审计 O<`R~
账项基础审计accounting number-based audit }K8Lm-.=
风险导向审计方法risk-oriented audit approach ZO7bSxAN-