1.audit 审计 m07=
_4
2.attestation Yo3my>N&g
鉴证 P:vAU8d>
3.credibility fqA\Rp6Z
可信赖程度 $L_-U~^
4.audit of financial statements 财务报表审计 o<bZ. t
5.agreed-upon procedures 执行商定程序 __M(dN(^
6.high levels of assurance 高水平保证 ^WQ.' G5Q
7.compilation 编制 u8L%R[#o
8.reliability 可靠性 T Z{';oU
9.relevance 相关性 hAtf)
10.professional skepticism 职业谨慎 .6aC2A]es
11.objectivity 客观性 -/rP0h5#
12. professional competence 专业胜任能力 t?f2*N:
13.Senior/CPA-in-charge 项目经理 6r{NW9y'
14.audit engagement letter 业务约定书 42E]&=Cet
15.recurring audit 连续审计 bHRH2Ss
16.the client 委托人 ] W39HL
17.change CPA 更换注册会计师 O4J <u-E$
18.the existing CPA 现任注册会计师 fTd=}zY
19.the successor CPA 后任注册会计师 b{JcV
20.the preceding CPA前任注册会计师 Ws ya:9|
21.issue the audit report 出具审计报告 .1<QB{4~v
22.expert 专家 5'wWj}0!%
23.the board of directors 董事会 =i[ _C>U
24.knowledge of the entity‘ s business 了解被审计单位情况 p&dpDJ?d:=
25.assess material misstatement risks评估重大错报风险 _Y
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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 TG9 a1q
27.a general knowledge of ————- 初步了解―――的情况 w%F~4|F
28.a more knowledge of—————— 进一步了解的情况 S?ELFq(g
29.the prior year‘s working papers 以前年度工作底稿 =REMSej
30.minutes of meeting 会议纪要 lWr=79
31.business risks 经营风险 zLEl/yPE
32.appropriateness 适当性 Kab"r_'
33.accounting estimate 会计估计 "=<T8M
34.management representations 管理层声明 vYb.Ub+
35.going concern assumption 持续经营假设 o;5 J=
36.audit plan 审计计划 j<|I@0
37.significant audit areas 重点审计领域 BUB$k7{z
38.error 错误 sI\v}$(~
39.fraud舞弊 :}(Aq;}X
40.modified or additional procedures 修改或追加审计程序 |j:"n3~6
41.misappropriation of assets 侵占资产 =hD@hQi
42.transactions without substance 虚假交易 ramYSX@
43.unusual pressures 异常压力 %gUf
44.the suspected noncompliance 涉嫌存在违法行为 [Z~h!}
45.materialiy 重要性 \Gm$hTvB&
46.exceed the materiality level 超过重要性水平 sZ,xbfZby
47.approach the materiality level 接近重要性水平 iY@wg 8ry
48.an acceptably low level 可接受水平 Bv-|#sdxm
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 F[am2[/<A
50.misstatements or omissions 错报或漏报 Wk<he F
51.aggregate 总计 \%&BK.t
52.subsequent events 期后事项 u~b;m
53.adjust the financial statements 调整财务报表 [0vgA#6I
54.perform additional audit procedures 实施追加的审计程序 Q8-;w{%
55.audit risk 审计风险 %-9?rO
r
56.detection risk 检查风险 n}0n!Pr^
57.inappropriate audit opinion 不适当的审计意见 9O(vh(C
58.material misstatement 重大的错报 W^dk:
59.tolerable misstatement 可容忍错报 (j<FS>##
60.the acceptable level of detection risk 可接受的检查风险 uBpnfIe
61.assessed level of material misstatement risk 重大错报风险的评估水平 7\(m
n$
62.simall business 小规模企业 $~)BO_;o
63.accounting system 会计系统 1M@OBfB8
64.test of control 控制测试 S7oPdzcU-
65.walk-through test 穿行测试 P;~`%,+S
66.communication 沟通 9ZXkuP9vm
67.flow chart 流程图 !fX&i 6
68.reperformance of internal control 重新执行 gR5
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69.audit evidence 审计证据 Y7*8 A,
70.substantive procedures 实质性程序 SXqWq
71.assertions 认定 c_V^~hq
72.esistence 存在 [d"]AF[#
73.occurrence 发生 Q]h.{nN#PK
74.completeness 完整性 J!{"^^*
75.rights and obligations 权利和义务 ,s ` y
76.valuation and allocation 计价和分摊 y5@#leM
77.cutoff 截止 |:7
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78.accuracy 准确性 xE>jlr?
79.classification 分类 ~,YxUn8@
80.inspection 检查 3{:AG,G
81.supervision of counting 监盘 y~ 2C2'7
82.observation 观察 ov3
FKMG?
83.confirmation 函证 yP<ngi^s=
84.computation 计算 O$eNG$7
85.analytical procedures 分析程序 ) |t;nK,
86.vouch 核对 DUrfC[jpv
87.trace 追查 7{z\^R^O
88.audit sampling 审计抽样 SI)QX\is8
89.error 误差 ZYS`M?Au
90.expected error 预期误差 z:Y
Z]
91.population 总体 w
ak:"B[
92.sampling risk 抽样风险 7!qO*r
93.non- sampling risk 非抽样风险 ^uiQZ%;
94.sampling unit 抽样单位 Yamu"#
95.statistical sampling 统计抽样 cMU"SO
96.tolerable error 可容忍误差 *;ehSg9
97.the risk of under reliance 信赖不足风险 /]1$Soo
98.the risk of over reliance 信赖过度风险 9ZJn 8ki
99.the risk of incorrect rejection 误拒风险 -s3q(SH
100. the risk of incorrect acceptance 误受风险 s7d4)A%
101.working trial balance 试算平衡表 ']bw37_U,
102.index and cross-referencing 索引和交叉索引 AT6o~u!WU
103.cash receipt 现金收入 2`'g
9R
104.cash disbursement 现金支出 ?td`*n~,
105.bank statement 银行对账单 8NZQTRdH
106.bank reconciliation 银行存款余额调节表 Sj'Iz #
107.balance sheet date 资产负债表日 ApD`i+Y@
108.net realizable value 可变现净值 +,Ud 3iS
109.storeroom 仓库 PtTL
tiE~
110.sale invoice 销售发票 5FJ(x:k?z
111.price list 价目表 1fH2obI~X
112.positive confirmation request 积极式询证函 P:#KBF;a
113.negative confirmation request 消极式询证函 #lfW0?Y'
114.purchase requisition 请购单 ROhhd.
115.receiving report 验收报告 {{r.?m#{
116.gross margin 毛利 A+=K
<e
117.manufacturing overhead 制造费用 En9>onJ
118.material requisition 领料单 XN^l*Q?3n
119.inventory-taking 存货盘点 Zxw
cqN
120.bond certificate 债券 i7XM7+}
121.stock certificate 股票 d=nv61]
122.audit report 审计报告 y9Q#%a8V
123.entity 被审计单位
41v#|%\w
124.addressee of the audit report 审计报告的收件人 <GWzdj?
125.unqualified opinion 无保留意见 Nov)'2g7G
126.qualified opinion 保留意见 '" 4;;(
127.disclaimer of opinion 无法表示意见 Lcz`
128.adverse opinion 否定意见 4{QD: D(D
129 Auditors‘Report审计报告 F~$ay@g
130 internal audit内部审计 /:;"rnvq
131 public sector audit政府审计 ^'ws/(
账项基础审计accounting number-based audit rT|wZz9$@
风险导向审计方法risk-oriented audit approach /jl/SV+