1.audit 审计 '7{0k{
2.attestation Rd5r~iT
鉴证 SL/ FMYdd
3.credibility >w?O?&Q$
可信赖程度 SA|f1R2uS
4.audit of financial statements 财务报表审计 fO.gfHI
5.agreed-upon procedures 执行商定程序 lfKrd3KS_
6.high levels of assurance 高水平保证 6;GL>
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7.compilation 编制 ;ePmN|rq;
8.reliability 可靠性 ge[+/$(1
9.relevance 相关性 sw
nov[0
10.professional skepticism 职业谨慎 XH0R
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11.objectivity 客观性 xgt dmv%
12. professional competence 专业胜任能力 Tp`by
1s
13.Senior/CPA-in-charge 项目经理 /9WR>NUAO
14.audit engagement letter 业务约定书 8+uwzBNZ:
15.recurring audit 连续审计 N@^?J@#V
16.the client 委托人 ;EE*#"IJ
17.change CPA 更换注册会计师 5Y)!q?#H
18.the existing CPA 现任注册会计师 K,^{|5'3q
19.the successor CPA 后任注册会计师 bI=\n)sEz
20.the preceding CPA前任注册会计师 "S^;X
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21.issue the audit report 出具审计报告 rBkf @
22.expert 专家 Y'Jb@l`$-
23.the board of directors 董事会 Q/=L(_1l
24.knowledge of the entity‘ s business 了解被审计单位情况 Hi9 ;i/
25.assess material misstatement risks评估重大错报风险 'd1E
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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 X{ZBS^M
27.a general knowledge of ————- 初步了解―――的情况 z_<
7T4
28.a more knowledge of—————— 进一步了解的情况 `96:Z-!}
29.the prior year‘s working papers 以前年度工作底稿 kkFE9:[-c&
30.minutes of meeting 会议纪要 6A/Nlk.
31.business risks 经营风险 U\
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32.appropriateness 适当性 ^gh/$my;
33.accounting estimate 会计估计 wI}5[m
34.management representations 管理层声明 4fZ$&)0&
35.going concern assumption 持续经营假设 ALwkX"AN
36.audit plan 审计计划 oWo"`"P
37.significant audit areas 重点审计领域 z(3mhMJY
38.error 错误 kte
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39.fraud舞弊 klKAwC Q,
40.modified or additional procedures 修改或追加审计程序 OgS6#X
41.misappropriation of assets 侵占资产 r&xqsZ%R
42.transactions without substance 虚假交易 \y:
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43.unusual pressures 异常压力 {`KgyCW:
44.the suspected noncompliance 涉嫌存在违法行为 oFHVA
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45.materialiy 重要性 <i~ (
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46.exceed the materiality level 超过重要性水平 netKt_
47.approach the materiality level 接近重要性水平 @C7S^|eo
48.an acceptably low level 可接受水平 o~gduNG#
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 brNe13d3~"
50.misstatements or omissions 错报或漏报 23y7l=.b/
51.aggregate 总计 CjOaw$s
52.subsequent events 期后事项 av gGz8
53.adjust the financial statements 调整财务报表 RV^2[Gdi
54.perform additional audit procedures 实施追加的审计程序 zV4%F"-
55.audit risk 审计风险 <=
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56.detection risk 检查风险 Zo;@StN3}T
57.inappropriate audit opinion 不适当的审计意见 l?a(=
58.material misstatement 重大的错报 Fx0K.Q2Y0
59.tolerable misstatement 可容忍错报 27E6S)zv
60.the acceptable level of detection risk 可接受的检查风险 R/b)h P~
61.assessed level of material misstatement risk 重大错报风险的评估水平 u-pE
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62.simall business 小规模企业 H<%7aOwO2
63.accounting system 会计系统 o]MQ)\r
64.test of control 控制测试 <jw`"L[D
65.walk-through test 穿行测试 W&z.O
66.communication 沟通 Gc4N)oq)}b
67.flow chart 流程图 @+Berb
68.reperformance of internal control 重新执行 0X0HDQ
69.audit evidence 审计证据 1F/`*z
70.substantive procedures 实质性程序 _xAdvr' W
71.assertions 认定 gO4J[_
72.esistence 存在 6}x^T)R
73.occurrence 发生 (bH "x
74.completeness 完整性 5D-xm$8C
75.rights and obligations 权利和义务 p."pI Bd
76.valuation and allocation 计价和分摊 .+ai
dWd
77.cutoff 截止
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78.accuracy 准确性 0d`s(b54;O
79.classification 分类 /I$g .f/#
80.inspection 检查 y= cBpC
81.supervision of counting 监盘 RX=C)q2c
82.observation 观察 %I(N
83.confirmation 函证 nrwb6w
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84.computation 计算 &]pW##
85.analytical procedures 分析程序 [ #A!B#`
86.vouch 核对 Nh]eZ3O
87.trace 追查
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88.audit sampling 审计抽样 U&w
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89.error 误差 -Qiay/tlu
90.expected error 预期误差 +%?_1bGX>
91.population 总体 3r+vp yu
92.sampling risk 抽样风险 0D|^S<z6
93.non- sampling risk 非抽样风险 V{{b^y
94.sampling unit 抽样单位 }v0oFY$u`H
95.statistical sampling 统计抽样 8cfxKUS
96.tolerable error 可容忍误差 bX|Z||img
97.the risk of under reliance 信赖不足风险 3,oFT
98.the risk of over reliance 信赖过度风险 }n:'@}
99.the risk of incorrect rejection 误拒风险 + To{Tm-
100. the risk of incorrect acceptance 误受风险 ZaH<\`=%
101.working trial balance 试算平衡表 "p#mNc
102.index and cross-referencing 索引和交叉索引 2B=yT8
103.cash receipt 现金收入 mZ7.
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104.cash disbursement 现金支出 r$=iM:kERC
105.bank statement 银行对账单 8g(%6 ET
106.bank reconciliation 银行存款余额调节表 yGZb
107.balance sheet date 资产负债表日 V. =! ^0'A
108.net realizable value 可变现净值 2o6KVQ
109.storeroom 仓库 :f 1*-y
110.sale invoice 销售发票 eMPi ho
111.price list 价目表 <[ 8at6;
112.positive confirmation request 积极式询证函 1 c3gHc7{t
113.negative confirmation request 消极式询证函 B3c
rms['
114.purchase requisition 请购单 c[3sg
115.receiving report 验收报告 u~bk~3.I
116.gross margin 毛利 F.c,F R2
117.manufacturing overhead 制造费用 -PBm@}*
118.material requisition 领料单 hG
uRV|`
119.inventory-taking 存货盘点 zp!{u{
120.bond certificate 债券 deQ0)A 4g
121.stock certificate 股票 XB
F#ILJ
122.audit report 审计报告 $*H_0w Qc
123.entity 被审计单位 8}XtVF;
124.addressee of the audit report 审计报告的收件人 3-lJ] 7OT
125.unqualified opinion 无保留意见 1bYc^(z0
126.qualified opinion 保留意见 ^UEI`_HO0
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见 VI74{='=
129 Auditors‘Report审计报告 kHo0I8
130 internal audit内部审计 rs]%`"&=
131 public sector audit政府审计 w;&J._J
账项基础审计accounting number-based audit Ra%RcUf~sh
风险导向审计方法risk-oriented audit approach 8l~]}2LAs