1.audit 审计 -rDfDdT
2.attestation #}A"yo
鉴证 V&zeC/xSq
3.credibility $z=a+t *
可信赖程度 |d0X1(
4.audit of financial statements 财务报表审计 01(U)F\
5.agreed-upon procedures 执行商定程序 2> a&m>
6.high levels of assurance 高水平保证 0\mf1{$"!7
7.compilation 编制 2/SUEnaLy_
8.reliability 可靠性 Fe8X@63
9.relevance 相关性 Q%CrB>|@
10.professional skepticism 职业谨慎 (Mc{nFqS
11.objectivity 客观性 tI^91I
12. professional competence 专业胜任能力 /_{-~0Z=@B
13.Senior/CPA-in-charge 项目经理 aB%.]bi
14.audit engagement letter 业务约定书 `E~"T
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15.recurring audit 连续审计 ~-"CU:$o
16.the client 委托人 tP_.-//
17.change CPA 更换注册会计师 xI,3(A.
18.the existing CPA 现任注册会计师 "rdpA[>L
19.the successor CPA 后任注册会计师 B:>:$LIL
20.the preceding CPA前任注册会计师 >s<Bu' r
21.issue the audit report 出具审计报告 73qE!(
22.expert 专家 FH</[7f;@N
23.the board of directors 董事会 ,e'r 0
24.knowledge of the entity‘ s business 了解被审计单位情况 @(R=4LL
25.assess material misstatement risks评估重大错报风险 F=\
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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 tY$@,>2 v
27.a general knowledge of ————- 初步了解―――的情况 h-p}Qil,
28.a more knowledge of—————— 进一步了解的情况 5K
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29.the prior year‘s working papers 以前年度工作底稿 lhM5a
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30.minutes of meeting 会议纪要 4m~y%>
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31.business risks 经营风险 ru:"c^W:[
32.appropriateness 适当性 $YJ 1P
33.accounting estimate 会计估计 gX"
34.management representations 管理层声明 7\@c1e*e
35.going concern assumption 持续经营假设 .1(_7!m@
36.audit plan 审计计划 VjM/'V5
37.significant audit areas 重点审计领域 !\ b-Ot(
38.error 错误 C\{A|'l!x
39.fraud舞弊 rDl/R^w"
40.modified or additional procedures 修改或追加审计程序 L IKuK#
41.misappropriation of assets 侵占资产 wn"\@Qv G
42.transactions without substance 虚假交易 )[eTZg
43.unusual pressures 异常压力 auI`'O`/
44.the suspected noncompliance 涉嫌存在违法行为 Aa-5k3:x]=
45.materialiy 重要性 dPO"8HQ
46.exceed the materiality level 超过重要性水平 (o{Y;E@/y
47.approach the materiality level 接近重要性水平 ?C CQm
48.an acceptably low level 可接受水平 )]n>.ZmLCB
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ;$tdn?|
50.misstatements or omissions 错报或漏报 5$
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51.aggregate 总计 ,wf_o%'eW
52.subsequent events 期后事项 Fs>MFj
53.adjust the financial statements 调整财务报表 V 2Xv)
54.perform additional audit procedures 实施追加的审计程序 M._h=wX{}
55.audit risk 审计风险 oW
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56.detection risk 检查风险 ll}_EUF|
57.inappropriate audit opinion 不适当的审计意见 Ew4D';&;
58.material misstatement 重大的错报 ,`U>BBBLv
59.tolerable misstatement 可容忍错报 FM%WMyb[
60.the acceptable level of detection risk 可接受的检查风险 7(5d$ W
61.assessed level of material misstatement risk 重大错报风险的评估水平 =nHkFi@D=t
62.simall business 小规模企业 ?121 as}z
63.accounting system 会计系统 eP (*.
64.test of control 控制测试 H/t0#
65.walk-through test 穿行测试 pZ $>Hh#
66.communication 沟通 sc t3|H#
67.flow chart 流程图 JQLQS
68.reperformance of internal control 重新执行 ju:}%'
69.audit evidence 审计证据 Ju5Dd\
70.substantive procedures 实质性程序 M19O^P>[
71.assertions 认定 */~|IbZ`o
72.esistence 存在 ?taC
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73.occurrence 发生 .|"E:qTD
74.completeness 完整性 5xT,
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75.rights and obligations 权利和义务 E 9Kp=3H
76.valuation and allocation 计价和分摊 krGIE}5
77.cutoff 截止 Sj)?!
78.accuracy 准确性 ZYB5s~;eB"
79.classification 分类 ,1~B7Zd
80.inspection 检查 ;=2JbA+"G
81.supervision of counting 监盘 51%Rk,/o
82.observation 观察 nls
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83.confirmation 函证 ;=0-B&+v
84.computation 计算 l _2Xao$
85.analytical procedures 分析程序 7E*0;sA#
86.vouch 核对 ` *hTx|!'
87.trace 追查 {%6
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88.audit sampling 审计抽样 Mmgm6{
89.error 误差 Z$i?p;HnW
90.expected error 预期误差
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91.population 总体 Li8/GoJW-T
92.sampling risk 抽样风险 G(A7=8vW
93.non- sampling risk 非抽样风险 &'neOf/~
94.sampling unit 抽样单位 Gqq<-drR
95.statistical sampling 统计抽样 2./z6jXW_
96.tolerable error 可容忍误差 7aRy])x
97.the risk of under reliance 信赖不足风险 ;B<rw^h5
98.the risk of over reliance 信赖过度风险 m[l&&(+J,
99.the risk of incorrect rejection 误拒风险 iYa)*,
100. the risk of incorrect acceptance 误受风险 .R)Ho4CE
101.working trial balance 试算平衡表 d:
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102.index and cross-referencing 索引和交叉索引 N f?\O@
103.cash receipt 现金收入 !9qw
104.cash disbursement 现金支出 @Nm{H
105.bank statement 银行对账单 n\7>_
106.bank reconciliation 银行存款余额调节表 8\)4waz$
107.balance sheet date 资产负债表日 +pUYFDwFx
108.net realizable value 可变现净值 p]e.E`'S
109.storeroom 仓库
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110.sale invoice 销售发票 hQ)?LPUB
111.price list 价目表 PMiu "
112.positive confirmation request 积极式询证函 J>h
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113.negative confirmation request 消极式询证函 ;p,Kq5,l
114.purchase requisition 请购单 }If,O
115.receiving report 验收报告 lq1223
116.gross margin 毛利 -R$ Q`
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117.manufacturing overhead 制造费用 V[8!ymi0
118.material requisition 领料单 ?t;,Nk`jx
119.inventory-taking 存货盘点
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120.bond certificate 债券 t[({KbIy
121.stock certificate 股票 T_\hhP~
122.audit report 审计报告 cri-u E?
123.entity 被审计单位 q@mZ0D-
124.addressee of the audit report 审计报告的收件人 #VZ-gy4$\B
125.unqualified opinion 无保留意见 < A`srmS?
126.qualified opinion 保留意见 wlwgYAD
127.disclaimer of opinion 无法表示意见 #pD=TMefC
128.adverse opinion 否定意见 )
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129 Auditors‘Report审计报告 D.F1^9Q
130 internal audit内部审计 V+u0J"/8
131 public sector audit政府审计 ? _[q{i{
账项基础审计accounting number-based audit Oxi^&f||`
风险导向审计方法risk-oriented audit approach us#ji i.<