1.audit 审计 e9/Mjq\
2.attestation A1Uy|Dl
鉴证 j+
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3.credibility
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可信赖程度 Gl|n }wo$
4.audit of financial statements 财务报表审计 rx9y^E5T`;
5.agreed-upon procedures 执行商定程序 {SXSQ '=
6.high levels of assurance 高水平保证 !kb:g]X
7.compilation 编制 XHJ`C\xR
8.reliability 可靠性 z6B#F<h
9.relevance 相关性 (G{S* +
10.professional skepticism 职业谨慎 |dqESl,2
11.objectivity 客观性 T2rBH]5
12. professional competence 专业胜任能力 zv;xxAX
13.Senior/CPA-in-charge 项目经理 \Z42EnJ
14.audit engagement letter 业务约定书 yVXVH CB
15.recurring audit 连续审计 7mXXMm
16.the client 委托人 d8 Jf3Mo
17.change CPA 更换注册会计师 PXtF#,roP
18.the existing CPA 现任注册会计师 Dyo^O=0c
19.the successor CPA 后任注册会计师 N`?/kubD
20.the preceding CPA前任注册会计师 w8 UUeF
21.issue the audit report 出具审计报告 -$g~,dIwj
22.expert 专家 n=
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23.the board of directors 董事会 C'gv#!Q
24.knowledge of the entity‘ s business 了解被审计单位情况 .GNyADQp
25.assess material misstatement risks评估重大错报风险 gzat!>*
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 O(=9&PRi
27.a general knowledge of ————- 初步了解―――的情况 !||Gfia
28.a more knowledge of—————— 进一步了解的情况 +Q);t,
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 r7?nHF
31.business risks 经营风险 `T1
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32.appropriateness 适当性 u=]*,,5<
33.accounting estimate 会计估计 HRM-r~2:-]
34.management representations 管理层声明 yoF*yUls^E
35.going concern assumption 持续经营假设 gdqBT]j
36.audit plan 审计计划 XSK<hr0m
37.significant audit areas 重点审计领域 m2l9([u=^
38.error 错误 z6d0Y$A G
39.fraud舞弊 <~w 3[i=
40.modified or additional procedures 修改或追加审计程序 ]e"!ZR?XJ
41.misappropriation of assets 侵占资产 Kj3Gm>B<y
42.transactions without substance 虚假交易 QT%vrXzz
43.unusual pressures 异常压力 NR8`nc1~
44.the suspected noncompliance 涉嫌存在违法行为 Lr8|S
45.materialiy 重要性 TKAs@X,t
46.exceed the materiality level 超过重要性水平 _$D!"z7i
47.approach the materiality level 接近重要性水平 ,1Z([R*
48.an acceptably low level 可接受水平 Z^4+ 88
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 kRX?o'U~C
50.misstatements or omissions 错报或漏报 I"lzOD; eI
51.aggregate 总计 CP%^)LX *
52.subsequent events 期后事项 !'BX
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53.adjust the financial statements 调整财务报表 55$';gh,9
54.perform additional audit procedures 实施追加的审计程序 4L{]!dox
55.audit risk 审计风险 kMnG1K
56.detection risk 检查风险 _JNYvngm
57.inappropriate audit opinion 不适当的审计意见 A4#FAFy
58.material misstatement 重大的错报 U{[YCs fk
59.tolerable misstatement 可容忍错报 u1#(~[.
60.the acceptable level of detection risk 可接受的检查风险 tAJ}36aG
61.assessed level of material misstatement risk 重大错报风险的评估水平 @sg.0GR
62.simall business 小规模企业 ^QJJ2 jZ
63.accounting system 会计系统 Tt{z_gU6
64.test of control 控制测试 C3f\E: D)
65.walk-through test 穿行测试 m}RZ)c
66.communication 沟通 ,>kVV
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67.flow chart 流程图 ;i?2^xe^~c
68.reperformance of internal control 重新执行 (6a<{
69.audit evidence 审计证据 A]i!131{w|
70.substantive procedures 实质性程序 V!^0E.?a
71.assertions 认定 /w5*R5B{
72.esistence 存在
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73.occurrence 发生 "Z,T%]
74.completeness 完整性 )mBYW}} T
75.rights and obligations 权利和义务 to&,d`k=-
76.valuation and allocation 计价和分摊 9609
77.cutoff 截止 eXK3W2XF
78.accuracy 准确性 e:'56?|
79.classification 分类 Kn@#5MC
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80.inspection 检查 v3M$UiN,:
81.supervision of counting 监盘 5.&)hmpg
82.observation 观察 q
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83.confirmation 函证 g\
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84.computation 计算
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85.analytical procedures 分析程序 =QtFJ9\
86.vouch 核对 :0 n+RL*5
87.trace 追查 s9nPxC&A
88.audit sampling 审计抽样 ysIhUpd
89.error 误差 y'4Qt.1ukN
90.expected error 预期误差 "uIa
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91.population 总体 C<(oaeQY
92.sampling risk 抽样风险 {xov8M
93.non- sampling risk 非抽样风险 t? 6 et1~
94.sampling unit 抽样单位 /P TRe5-7
95.statistical sampling 统计抽样 {dpDQP +!
96.tolerable error 可容忍误差 z5M6
97.the risk of under reliance 信赖不足风险 kVKAG
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98.the risk of over reliance 信赖过度风险 -6NoEmb)\'
99.the risk of incorrect rejection 误拒风险 F5/,S
100. the risk of incorrect acceptance 误受风险 l}VE8-XB
101.working trial balance 试算平衡表 jED.0,+K!
102.index and cross-referencing 索引和交叉索引 8Ala31
103.cash receipt 现金收入 0D@ $
104.cash disbursement 现金支出 t $Rc
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105.bank statement 银行对账单 x:!s+q`
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106.bank reconciliation 银行存款余额调节表 #*_!Xc9f
107.balance sheet date 资产负债表日 $>O~7Nfst7
108.net realizable value 可变现净值 >Q=^X3to
109.storeroom 仓库 L98T!5)
110.sale invoice 销售发票 o#f"wQH;p
111.price list 价目表 breF,d$
112.positive confirmation request 积极式询证函 ]T]{VB
113.negative confirmation request 消极式询证函 !^su=c
114.purchase requisition 请购单 j+
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115.receiving report 验收报告 \2a;z<(
116.gross margin 毛利 f?k0(rl
117.manufacturing overhead 制造费用 =tt3nfZ9
118.material requisition 领料单 eeCG#NFY5
119.inventory-taking 存货盘点 OmBz'sp:
120.bond certificate 债券 Z*mbhod
121.stock certificate 股票 ^OWG9`p+
122.audit report 审计报告 J$1H3#VVG
123.entity 被审计单位 ;]=w6'dP!
124.addressee of the audit report 审计报告的收件人 +c<iVc|
125.unqualified opinion 无保留意见 %wOkp`1-
126.qualified opinion 保留意见 QE[<Y3M
127.disclaimer of opinion 无法表示意见 `<se&IZE
128.adverse opinion 否定意见 )< G(C,!,.
129 Auditors‘Report审计报告 pl&nr7\
130 internal audit内部审计 9N9&y^SmD
131 public sector audit政府审计 =#W:z.w
账项基础审计accounting number-based audit #c@&mus
风险导向审计方法risk-oriented audit approach s)qrlv5H