1.audit 审计 ah@GSu;7
2.attestation Mud\Q["
鉴证 vR.6^q
3.credibility 8w@jUGsc
可信赖程度 B(vz$QE,$r
4.audit of financial statements 财务报表审计 ~|d?o5W
5.agreed-upon procedures 执行商定程序 x: wq"X
6.high levels of assurance 高水平保证 Q ]koj!mMl
7.compilation 编制 9lwo/(s
8.reliability 可靠性 $/(/v?3][e
9.relevance 相关性 +wgUs*(W
10.professional skepticism 职业谨慎 ewlc ^`
11.objectivity 客观性 u^eC
12. professional competence 专业胜任能力 D
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13.Senior/CPA-in-charge 项目经理 K0!#l Br
14.audit engagement letter 业务约定书 ha'm`LiX
15.recurring audit 连续审计 )t 7HioQ
16.the client 委托人 2OOj8JS
17.change CPA 更换注册会计师 a+Qj[pS
18.the existing CPA 现任注册会计师 HE.Dl7{
19.the successor CPA 后任注册会计师 gYIYA"xN`
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 @[N~;>
22.expert 专家 K
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23.the board of directors 董事会 [
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24.knowledge of the entity‘ s business 了解被审计单位情况 .\\#~r`t 3
25.assess material misstatement risks评估重大错报风险 @ShJ:
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 H_$f
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27.a general knowledge of ————- 初步了解―――的情况 x~,?Zj)n?C
28.a more knowledge of—————— 进一步了解的情况 6B P%&RL
29.the prior year‘s working papers 以前年度工作底稿 hzVr3;3Zn
30.minutes of meeting 会议纪要 @)B5^[4(;
31.business risks 经营风险 !LSWg:Ev+
32.appropriateness 适当性 Z
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33.accounting estimate 会计估计 T{2//$T?
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 t#Yh!L6>
36.audit plan 审计计划 )n61IqrW
37.significant audit areas 重点审计领域 lt2&uYgp
38.error 错误 xo3)dsX
39.fraud舞弊 3gXUfv2ID
40.modified or additional procedures 修改或追加审计程序 Z?[J_[ZtR3
41.misappropriation of assets 侵占资产 b<MMli
42.transactions without substance 虚假交易 ,
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43.unusual pressures 异常压力 <1K:
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44.the suspected noncompliance 涉嫌存在违法行为 ({62GWnn_
45.materialiy 重要性 iFT3fP'> 5
46.exceed the materiality level 超过重要性水平 ~oyPmIcb
47.approach the materiality level 接近重要性水平 lw lW.C
48.an acceptably low level 可接受水平 oO,p.X%
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 K_Gf\x
50.misstatements or omissions 错报或漏报 1Ee>pbd
51.aggregate 总计 A}}t86T
52.subsequent events 期后事项 BbhdGFG1
53.adjust the financial statements 调整财务报表 eNKdub
54.perform additional audit procedures 实施追加的审计程序 a .Vs>1
55.audit risk 审计风险 NWcF9z%@
56.detection risk 检查风险 k.hSN8
57.inappropriate audit opinion 不适当的审计意见 dz DssAHy
58.material misstatement 重大的错报 z>q_]U0
59.tolerable misstatement 可容忍错报 unB "dE
60.the acceptable level of detection risk 可接受的检查风险 KW
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61.assessed level of material misstatement risk 重大错报风险的评估水平 uATRZMai
62.simall business 小规模企业
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63.accounting system 会计系统 g[Y$SgJ
64.test of control 控制测试 z(a:fL{/XG
65.walk-through test 穿行测试 XBBRB<l)
66.communication 沟通 5rhdm?Ls0
67.flow chart 流程图 &Vm[5X
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68.reperformance of internal control 重新执行 {=Y&q~:8v
69.audit evidence 审计证据 <i?-x&Q?=
70.substantive procedures 实质性程序 nP
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71.assertions 认定 4df1)<}U-
72.esistence 存在 [C#pMLp,~
73.occurrence 发生 kF7Al]IgT
74.completeness 完整性 L 32ki}2
75.rights and obligations 权利和义务 w/@%xy
76.valuation and allocation 计价和分摊 YRXe j
77.cutoff 截止 6<GWDO
78.accuracy 准确性 an$h~}/6:
79.classification 分类 a&PZ7!PZv
80.inspection 检查 9t gkAU`
81.supervision of counting 监盘 6C5qW8q]u3
82.observation 观察 G 3x1w/L
83.confirmation 函证 "*WXr$
84.computation 计算 <>GyG-q
85.analytical procedures 分析程序 x F
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86.vouch 核对 suSIz 7:
87.trace 追查 D[?|\?
88.audit sampling 审计抽样 O*7~t17
89.error 误差 &c!-C_L 2
90.expected error 预期误差 1gr jK.x
91.population 总体 f#+ h_1#
92.sampling risk 抽样风险 C\[UAxZ3X
93.non- sampling risk 非抽样风险 Hs` '](
94.sampling unit 抽样单位 M>j)6?n`_
95.statistical sampling 统计抽样 )}8%Gs4C
96.tolerable error 可容忍误差 YWdvL3Bgk,
97.the risk of under reliance 信赖不足风险 R&p5 3n
98.the risk of over reliance 信赖过度风险 }8e%s;C
99.the risk of incorrect rejection 误拒风险 _XtY
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100. the risk of incorrect acceptance 误受风险 v|z1nD!?]
101.working trial balance 试算平衡表 %mJ)pMV
102.index and cross-referencing 索引和交叉索引 Wov_jVdN\
103.cash receipt 现金收入 .?TVBbc%5
104.cash disbursement 现金支出 K}@:>;*9
105.bank statement 银行对账单 [8n4lE[)"
106.bank reconciliation 银行存款余额调节表 R&A.F+Zgt
107.balance sheet date 资产负债表日 }Q
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108.net realizable value 可变现净值 5 Da(DA
109.storeroom 仓库 w4mL/j
110.sale invoice 销售发票 u8QX2|
111.price list 价目表 ~]Jfg$'
112.positive confirmation request 积极式询证函 >XN&QVE
113.negative confirmation request 消极式询证函 YVi]f2F%
114.purchase requisition 请购单 :Vc9||k
115.receiving report 验收报告 4a~_h
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116.gross margin 毛利 4{=Em5`HbO
117.manufacturing overhead 制造费用 %,BJkNV
118.material requisition 领料单 B'yrXa|P
119.inventory-taking 存货盘点 }^t?v*kcA
120.bond certificate 债券 N 2\,6 <
121.stock certificate 股票 t!LvV.g+
122.audit report 审计报告 Ym6[~=~EK
123.entity 被审计单位 t s&C0
124.addressee of the audit report 审计报告的收件人 R !HL+
125.unqualified opinion 无保留意见 !% Md9Mu!o
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 ;pJ7k23(
128.adverse opinion 否定意见 GzX@Av$
129 Auditors‘Report审计报告 n&^Rs)%v
130 internal audit内部审计 9,IGZ55C
131 public sector audit政府审计 *(J<~:V?
账项基础审计accounting number-based audit \}5\^&}_
风险导向审计方法risk-oriented audit approach D
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