1.audit 审计 B.q/}\
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2.attestation {%R^8
鉴证 X7},| cmD_
3.credibility /4&gA5 BS]
可信赖程度 -]Z7^
4.audit of financial statements 财务报表审计 0[MYQl`
5.agreed-upon procedures 执行商定程序 X4
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6.high levels of assurance 高水平保证 [e X
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7.compilation 编制 94"+l@K
8.reliability 可靠性 =-h^j
9.relevance 相关性 VeYT [Us"
10.professional skepticism 职业谨慎 -& 1(~7
11.objectivity 客观性 zjpZ] $
12. professional competence 专业胜任能力 3p 0v
13.Senior/CPA-in-charge 项目经理 ?QOU9"@+B
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 3uLG$`N
16.the client 委托人 'C1l
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17.change CPA 更换注册会计师 $UR:j8C{p$
18.the existing CPA 现任注册会计师 sQJ\{'g
19.the successor CPA 后任注册会计师 7 Sx|n}a-3
20.the preceding CPA前任注册会计师 J o5B mh0
21.issue the audit report 出具审计报告 6"U u;Q
22.expert 专家 t'n@yX_
23.the board of directors 董事会 jn<?,UABD
24.knowledge of the entity‘ s business 了解被审计单位情况 \P< aK$g
25.assess material misstatement risks评估重大错报风险 XO +BZB`F
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 *w+'I*QSt~
27.a general knowledge of ————- 初步了解―――的情况 Er;/ zxg9p
28.a more knowledge of—————— 进一步了解的情况 Vrt$/ d
29.the prior year‘s working papers 以前年度工作底稿 $.PRav
30.minutes of meeting 会议纪要 {^N,=m\
31.business risks 经营风险 gHg=G+Q@
32.appropriateness 适当性 1'~Xn
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33.accounting estimate 会计估计 >y3FU1w5d
34.management representations 管理层声明 !oWB5x~:P
35.going concern assumption 持续经营假设 i,6OMB
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36.audit plan 审计计划 F@Bp
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37.significant audit areas 重点审计领域 s L^+$Mq6
38.error 错误 YX$( Sc3.6
39.fraud舞弊 $ev+0m_
40.modified or additional procedures 修改或追加审计程序 m
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41.misappropriation of assets 侵占资产 i2=- su
42.transactions without substance 虚假交易 qSY\a\.<
43.unusual pressures 异常压力 [:8\F#KW
44.the suspected noncompliance 涉嫌存在违法行为 }]x \ `}o
45.materialiy 重要性 _
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46.exceed the materiality level 超过重要性水平 l_g$6 \&|
47.approach the materiality level 接近重要性水平 ,lZ19B?WP
48.an acceptably low level 可接受水平 Z-iU7 O
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 PLCm\Oh$l
50.misstatements or omissions 错报或漏报 OX_y"]utU
51.aggregate 总计 tFmB`* !%
52.subsequent events 期后事项 N!+=5!
53.adjust the financial statements 调整财务报表 aU!}j'5Q
54.perform additional audit procedures 实施追加的审计程序 s s cbf
55.audit risk 审计风险 oD2:1 9M@p
56.detection risk 检查风险 %*D=ni#(sT
57.inappropriate audit opinion 不适当的审计意见 5X{|*?>T
58.material misstatement 重大的错报 r2-iISxg+
59.tolerable misstatement 可容忍错报 dyQ7@K.E
60.the acceptable level of detection risk 可接受的检查风险 _
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61.assessed level of material misstatement risk 重大错报风险的评估水平 &*`dRIQ]
62.simall business 小规模企业 ^ja]e%w#
63.accounting system 会计系统 2j s/>L0
64.test of control 控制测试 p{Lrv%-j
65.walk-through test 穿行测试 & NYaKu,}
66.communication 沟通 wWl ?c
67.flow chart 流程图 !0;AFv`\
68.reperformance of internal control 重新执行 Nq8ON!<<
69.audit evidence 审计证据 };Q}C0E
70.substantive procedures 实质性程序 `B %%2p&
71.assertions 认定 q/s-".%P
72.esistence 存在 WVP?Ie8
73.occurrence 发生 > Pw5! i\
74.completeness 完整性 { DYY9MG8
75.rights and obligations 权利和义务 UmR)L!QT8
76.valuation and allocation 计价和分摊 vk7IqlEQ
77.cutoff 截止 &~:EmLgv
78.accuracy 准确性 Z(MZbzY7Hq
79.classification 分类 #V k?
80.inspection 检查 &^`Wtd~g
81.supervision of counting 监盘 ?C|'GkT
82.observation 观察 '2^}d e!E
83.confirmation 函证 !>4 8`o ^
84.computation 计算 v=k+ MvX
85.analytical procedures 分析程序 HPtMp#`T
86.vouch 核对 P(aBJ*((~
87.trace 追查 FB6Lz5:Vf
88.audit sampling 审计抽样 +hRy{Ps/
89.error 误差 :8yebOs
90.expected error 预期误差 ZF7n]LgSc&
91.population 总体
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92.sampling risk 抽样风险 e{x>u(
93.non- sampling risk 非抽样风险 mP)bOAU
94.sampling unit 抽样单位 cH_qHXi[G
95.statistical sampling 统计抽样 13?:a[~=Y
96.tolerable error 可容忍误差 >CvhTrPI
97.the risk of under reliance 信赖不足风险 K|%Am4
98.the risk of over reliance 信赖过度风险 5{=+
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99.the risk of incorrect rejection 误拒风险 :<g0Ho?e
100. the risk of incorrect acceptance 误受风险 ]
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101.working trial balance 试算平衡表 gC$_yd6m
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102.index and cross-referencing 索引和交叉索引 ]L3U2H`7
103.cash receipt 现金收入 ag'hHFV
104.cash disbursement 现金支出 u!X~!h-6~
105.bank statement 银行对账单 J!Z6$VERy
106.bank reconciliation 银行存款余额调节表 Cu@q*:'
107.balance sheet date 资产负债表日 T@1;Nbz]
108.net realizable value 可变现净值 I~l
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109.storeroom 仓库 8g -u
110.sale invoice 销售发票 (wu'FFJp#
111.price list 价目表 Zh8\B)0unn
112.positive confirmation request 积极式询证函 #$UwJ B]_D
113.negative confirmation request 消极式询证函 )> ~ jjR
114.purchase requisition 请购单 lf"w/pb'
115.receiving report 验收报告 Do4hg $:40
116.gross margin 毛利 #Us<#"fC
117.manufacturing overhead 制造费用 b%l H=u
118.material requisition 领料单 + 3o
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119.inventory-taking 存货盘点 lw3H
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120.bond certificate 债券 V7WL Gy.,
121.stock certificate 股票 i ;B^I8
122.audit report 审计报告 ^_#wo"
123.entity 被审计单位 +2MF#{ tS
124.addressee of the audit report 审计报告的收件人 X 3sAy(q
125.unqualified opinion 无保留意见 A.b^?k%I
126.qualified opinion 保留意见 0er| QC
127.disclaimer of opinion 无法表示意见 <VZ43I
128.adverse opinion 否定意见 8Yc-3ozH
129 Auditors‘Report审计报告 U*+-#
130 internal audit内部审计 7c\W&ZEmb-
131 public sector audit政府审计 "E+;O,N-
账项基础审计accounting number-based audit 4 A+g-{d
风险导向审计方法risk-oriented audit approach hTa X@=Ra
