1.audit 审计 ([SrIG> X
2.attestation C4wJSQl_I
鉴证 |^9+c2
3.credibility l?Vm/YXb
可信赖程度 (?R;
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4.audit of financial statements 财务报表审计 s+IU%y/9$a
5.agreed-upon procedures 执行商定程序 A/V"&H[
6.high levels of assurance 高水平保证 81Ixs
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7.compilation 编制 e59P6/z
8.reliability 可靠性 };;\&#
9.relevance 相关性 "!43,!<
10.professional skepticism 职业谨慎 8w1TX [b
11.objectivity 客观性 p|fSPSz
12. professional competence 专业胜任能力 9D@
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13.Senior/CPA-in-charge 项目经理 8axz`2 `
14.audit engagement letter 业务约定书 ,{DZvif
15.recurring audit 连续审计 aDEz|>q
16.the client 委托人 Tk~RT<\Ab+
17.change CPA 更换注册会计师 J|4q9$
18.the existing CPA 现任注册会计师 GP=i6I6C
19.the successor CPA 后任注册会计师 Sc!]M 5
20.the preceding CPA前任注册会计师 XfY~q~f8
21.issue the audit report 出具审计报告 74f3a|vx/
22.expert 专家 b^
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23.the board of directors 董事会 OSP#FjH
24.knowledge of the entity‘ s business 了解被审计单位情况 4H
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25.assess material misstatement risks评估重大错报风险 +LBDn"5
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 2y6@:VxSh
27.a general knowledge of ————- 初步了解―――的情况 &XG k
28.a more knowledge of—————— 进一步了解的情况 &"X6s%ZH|
29.the prior year‘s working papers 以前年度工作底稿 Cwo(%Wc
30.minutes of meeting 会议纪要 WZ}je!82
31.business risks 经营风险 }{FKs!(4
32.appropriateness 适当性 >6 p
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33.accounting estimate 会计估计 hv "
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34.management representations 管理层声明 0u0<)gdX
35.going concern assumption 持续经营假设 WH:[Y7D
36.audit plan 审计计划 Qdepzo>E
37.significant audit areas 重点审计领域 w\(LG_n|
38.error 错误 O5}/OH|j
39.fraud舞弊 J6m`XC
40.modified or additional procedures 修改或追加审计程序 D2hEI2S
41.misappropriation of assets 侵占资产 _`RzPIS^
42.transactions without substance 虚假交易 "F_o%!l
43.unusual pressures 异常压力 4a'O#;ho
44.the suspected noncompliance 涉嫌存在违法行为 #bRr|`
45.materialiy 重要性 MYVUOd,
46.exceed the materiality level 超过重要性水平 >y
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47.approach the materiality level 接近重要性水平 Cjvgf.>$
48.an acceptably low level 可接受水平 ;=rM Ii
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 >&uG1q0p.
50.misstatements or omissions 错报或漏报 /cmnX'z
51.aggregate 总计 NpmPm1Ix .
52.subsequent events 期后事项 %y@iA91K
53.adjust the financial statements 调整财务报表 XD1x*#
54.perform additional audit procedures 实施追加的审计程序 ,.#
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55.audit risk 审计风险 }h+_kRQ
56.detection risk 检查风险 eF
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57.inappropriate audit opinion 不适当的审计意见 [w iI
58.material misstatement 重大的错报 79.J`}#
59.tolerable misstatement 可容忍错报 B@ab[dm280
60.the acceptable level of detection risk 可接受的检查风险 ,!`94{Ggv
61.assessed level of material misstatement risk 重大错报风险的评估水平 W@S'mxk#*
62.simall business 小规模企业 IKJ~sw~AQ
63.accounting system 会计系统 3F%Qq7v
64.test of control 控制测试 7e,<$PH
65.walk-through test 穿行测试 m7:E73:
66.communication 沟通 OL+!,Y
67.flow chart 流程图 ,gU%%>-_~w
68.reperformance of internal control 重新执行 vBUl6EmWu
69.audit evidence 审计证据 v\9:
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70.substantive procedures 实质性程序 4fDo
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71.assertions 认定 ;bt@wgY
72.esistence 存在 eYL7G-3
73.occurrence 发生 MSEBvZ-
74.completeness 完整性 Lh=~3
75.rights and obligations 权利和义务 ^$][ah
76.valuation and allocation 计价和分摊 5io7!%
77.cutoff 截止 dEXHd@"H
78.accuracy 准确性 cz_4cMgxu
79.classification 分类 /)8
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80.inspection 检查 \!UNale
81.supervision of counting 监盘 tVx.J'"Y
82.observation 观察 Z$R2Z$f
83.confirmation 函证 #vO3*-hs
84.computation 计算 my#qmI
85.analytical procedures 分析程序 ?Y"bt^4j
86.vouch 核对 FswMEf-|
87.trace 追查 1fbd/-h
88.audit sampling 审计抽样 UI
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89.error 误差 .js4)$W^
90.expected error 预期误差 ,5\:\e0H
91.population 总体 39!o!_g
92.sampling risk 抽样风险 %EPqJ(T
93.non- sampling risk 非抽样风险 }@'xEx
94.sampling unit 抽样单位 5iola}6
95.statistical sampling 统计抽样 #( nheL
96.tolerable error 可容忍误差 `
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97.the risk of under reliance 信赖不足风险 dE5DH~ldV
98.the risk of over reliance 信赖过度风险 syh0E=If_
99.the risk of incorrect rejection 误拒风险 JxQwxey{
100. the risk of incorrect acceptance 误受风险 $"{V],:T
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101.working trial balance 试算平衡表 IidZ-Il
102.index and cross-referencing 索引和交叉索引 D}
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103.cash receipt 现金收入 aMTY{
104.cash disbursement 现金支出 vg5zsR0u
105.bank statement 银行对账单 T[))ful
106.bank reconciliation 银行存款余额调节表 Ja-D}|;
107.balance sheet date 资产负债表日 .<Z7K @
108.net realizable value 可变现净值 ^a`zvrE
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109.storeroom 仓库 hvBuQuk)
110.sale invoice 销售发票 ZLvw]N&R
111.price list 价目表 '$)Wp_
112.positive confirmation request 积极式询证函 >Z^7=5K"O
113.negative confirmation request 消极式询证函 2h&pm
114.purchase requisition 请购单 9\)NFZ3Mz
115.receiving report 验收报告 {s8''+Q#(-
116.gross margin 毛利 M
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117.manufacturing overhead 制造费用 9BANCW"
118.material requisition 领料单 v%3)wD
119.inventory-taking 存货盘点 :kZ2N67
120.bond certificate 债券 @n(=#Q3
121.stock certificate 股票 _|8"&*T^
122.audit report 审计报告 @6*<Xs
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123.entity 被审计单位 v85&s
124.addressee of the audit report 审计报告的收件人 VhSKtD1
125.unqualified opinion 无保留意见 ;_j\E(^%
126.qualified opinion 保留意见 ;$i9gP[|m
127.disclaimer of opinion 无法表示意见 ?vRz}hiy
128.adverse opinion 否定意见 c%~'[W04\
129 Auditors‘Report审计报告 mS~3 QV
130 internal audit内部审计 `j>qOT
131 public sector audit政府审计 !xo@i XL
账项基础审计accounting number-based audit |0f\>X
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风险导向审计方法risk-oriented audit approach q){]fp.,@