1.audit 审计 .^F&6'h1H
2.attestation `hG`}G|^
鉴证 jM6$R1HX
3.credibility Ym]g0a
可信赖程度 Z \ @9*
4.audit of financial statements 财务报表审计 W"#<r
5.agreed-upon procedures 执行商定程序 O3slYd&V
6.high levels of assurance 高水平保证 Dn#5H{D-d
7.compilation 编制 m^ar:mK
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8.reliability 可靠性 '#j6ZC/?
9.relevance 相关性 tZ@&di:-F
10.professional skepticism 职业谨慎 Jr2>D=
11.objectivity 客观性 UBQtD|m\
12. professional competence 专业胜任能力 !7#*Wdt+P
13.Senior/CPA-in-charge 项目经理 *Z.{1
14.audit engagement letter 业务约定书 G^
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15.recurring audit 连续审计 a>8]+@
16.the client 委托人 k8}'@w
17.change CPA 更换注册会计师 JDnWBE V
18.the existing CPA 现任注册会计师 y<`:I|y
19.the successor CPA 后任注册会计师 e>!]_B1ad
20.the preceding CPA前任注册会计师 $[cB6
21.issue the audit report 出具审计报告 p'@z}T?F
22.expert 专家 H)*%e G~
23.the board of directors 董事会 loq2+(
24.knowledge of the entity‘ s business 了解被审计单位情况 {t0!N]'
25.assess material misstatement risks评估重大错报风险 E:\#Ur2
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 8?EKF+.u|
27.a general knowledge of ————- 初步了解―――的情况 A~?)g!tS<
28.a more knowledge of—————— 进一步了解的情况 7{S;~VH3
29.the prior year‘s working papers 以前年度工作底稿 <R2SV=]Sq#
30.minutes of meeting 会议纪要 {~EsO1p
31.business risks 经营风险 G6Wa0Z
32.appropriateness 适当性 qIzv|Nte
33.accounting estimate 会计估计 oM#+Z
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34.management representations 管理层声明 \:n<&<aVSr
35.going concern assumption 持续经营假设 ep48 r>
36.audit plan 审计计划 _Eq,udCso
37.significant audit areas 重点审计领域 [["eK9}0
38.error 错误 @frV:%
39.fraud舞弊 |N^8zo :
40.modified or additional procedures 修改或追加审计程序 5?j#
41.misappropriation of assets 侵占资产 Ix=(f0|
42.transactions without substance 虚假交易 2ss*&BR.
43.unusual pressures 异常压力 65+2+p
44.the suspected noncompliance 涉嫌存在违法行为 rF?QI*`Y(
45.materialiy 重要性 l0',B*og
46.exceed the materiality level 超过重要性水平 (h@~0S
47.approach the materiality level 接近重要性水平 5HAAa I
48.an acceptably low level 可接受水平 NZ^hp\q
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 ##]
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50.misstatements or omissions 错报或漏报 #iD`Bg!VXc
51.aggregate 总计
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52.subsequent events 期后事项 e<u~v0rDl
53.adjust the financial statements 调整财务报表 2'ws@U}lR
54.perform additional audit procedures 实施追加的审计程序 v&66F`
55.audit risk 审计风险 jR3mV
56.detection risk 检查风险 <\
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57.inappropriate audit opinion 不适当的审计意见 _w5c-\-PUM
58.material misstatement 重大的错报 `RE
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59.tolerable misstatement 可容忍错报 -7I%^u
60.the acceptable level of detection risk 可接受的检查风险 N_0B[!B]
61.assessed level of material misstatement risk 重大错报风险的评估水平 gHWsKE
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62.simall business 小规模企业 mLHl]xs4
63.accounting system 会计系统 ,;h}<("q
64.test of control 控制测试 v+d`J
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65.walk-through test 穿行测试 K1-3!G
66.communication 沟通 )o::~ eu
67.flow chart 流程图 RS{
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68.reperformance of internal control 重新执行 vcOw`oS
69.audit evidence 审计证据 u$"Ew^C
70.substantive procedures 实质性程序 ,nniSG((3
71.assertions 认定 E,A9+OKxJ
72.esistence 存在 f_. 0 uM
73.occurrence 发生 cm>+f ^4?n
74.completeness 完整性 a7z%)i;Z
75.rights and obligations 权利和义务 #J$z0%P
76.valuation and allocation 计价和分摊 [Z]CBEE
77.cutoff 截止 %LnG^L
78.accuracy 准确性 - l0X]&Ex
79.classification 分类 AD'c#CT
80.inspection 检查 xUB{{8B:L
81.supervision of counting 监盘 GRgpy
82.observation 观察 7 z+Ngt' !
83.confirmation 函证 m]VOw)mBF
84.computation 计算 qi1#s,
85.analytical procedures 分析程序 q:,ck@-4
86.vouch 核对 &:=[\Ws R
87.trace 追查 '81Wog
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88.audit sampling 审计抽样 V:8{MO(C\
89.error 误差 6.3qux9
90.expected error 预期误差 rWuqlx#
91.population 总体 RWGAxq`9f
92.sampling risk 抽样风险 pm*i!3g'
93.non- sampling risk 非抽样风险 -
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94.sampling unit 抽样单位 B}d)e_uLj
95.statistical sampling 统计抽样 QLH6N
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96.tolerable error 可容忍误差 Ke\FzZ]
97.the risk of under reliance 信赖不足风险 69``j{Z+
98.the risk of over reliance 信赖过度风险 ]ex2c{
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99.the risk of incorrect rejection 误拒风险 "A}2iI
100. the risk of incorrect acceptance 误受风险 o{MmW~/o&
101.working trial balance 试算平衡表 E@)9'?q
102.index and cross-referencing 索引和交叉索引 aN"dk-eK
103.cash receipt 现金收入 ek0,@Vg9
104.cash disbursement 现金支出 Z+S1e~~
105.bank statement 银行对账单 t[bZg9;
106.bank reconciliation 银行存款余额调节表 ^cI RP
107.balance sheet date 资产负债表日 FzQ6UO~'
108.net realizable value 可变现净值 pIvr*UzY
109.storeroom 仓库 lT F#efcW
110.sale invoice 销售发票 x/?w1
111.price list 价目表 8G_KbS
112.positive confirmation request 积极式询证函 Vs&Ul6@N
113.negative confirmation request 消极式询证函 5[rA>g~
114.purchase requisition 请购单 7V;wCm#b
115.receiving report 验收报告 ]=sGLd^)E
116.gross margin 毛利 c8qwsp
117.manufacturing overhead 制造费用 EceD\}
118.material requisition 领料单 '<hgc
119.inventory-taking 存货盘点 Q+^ "v]V`d
120.bond certificate 债券 SHUn<+/e
121.stock certificate 股票 2[Bw+<YA`
122.audit report 审计报告 s!j vBy
123.entity 被审计单位 - f%J_`
124.addressee of the audit report 审计报告的收件人 |6zx
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125.unqualified opinion 无保留意见 4mw
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126.qualified opinion 保留意见 JcI~8;Z@Z~
127.disclaimer of opinion 无法表示意见 6vebGf
128.adverse opinion 否定意见 n~
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129 Auditors‘Report审计报告 9{n?Jy
130 internal audit内部审计 E9PD1ADR
131 public sector audit政府审计 l=ZX9<3
账项基础审计accounting number-based audit !l#n.Fx&3
风险导向审计方法risk-oriented audit approach PRyzUG&