1.audit 审计 w`f66*@Q1
2.attestation U2<q dknB
鉴证 3?"gfw W
3.credibility #xu1
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可信赖程度 *K$a;2WjzG
4.audit of financial statements 财务报表审计 ro<w8V9.a
5.agreed-upon procedures 执行商定程序 .u#Hg'o P
6.high levels of assurance 高水平保证 &`n:A
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7.compilation 编制 zx=eqN@!
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8.reliability 可靠性 U=
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9.relevance 相关性 BV>9U5
10.professional skepticism 职业谨慎 ?zutU w/m
11.objectivity 客观性 mkyYs[
12. professional competence 专业胜任能力 ^$O(oE(D
13.Senior/CPA-in-charge 项目经理 8\'tfHL
14.audit engagement letter 业务约定书 XA;PWl5!
15.recurring audit 连续审计 l9eTghLi
16.the client 委托人 [u K,.G
17.change CPA 更换注册会计师 _zM?"16I}
18.the existing CPA 现任注册会计师 YQd($
19.the successor CPA 后任注册会计师 Kn5C
20.the preceding CPA前任注册会计师 cRr3!<EZ
21.issue the audit report 出具审计报告 Ayqs~&{
22.expert 专家 %pOz%v~
23.the board of directors 董事会 YB4
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24.knowledge of the entity‘ s business 了解被审计单位情况 P(7el
25.assess material misstatement risks评估重大错报风险 |&WYu,QQ4
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 2D"my]FnF
27.a general knowledge of ————- 初步了解―――的情况 f~P YK
28.a more knowledge of—————— 进一步了解的情况 O*?^a7Z)4
29.the prior year‘s working papers 以前年度工作底稿 ?r
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30.minutes of meeting 会议纪要 >m1b/J3#
31.business risks 经营风险 oz{X"jfu
32.appropriateness 适当性 ?;P6#ByR
33.accounting estimate 会计估计 rqN+0CT
34.management representations 管理层声明 i7h^L)M
35.going concern assumption 持续经营假设 vqf}(/.D
36.audit plan 审计计划 {%>~
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37.significant audit areas 重点审计领域 Zh;}Q(w
38.error 错误 DKMkCPX%
39.fraud舞弊 .@nfqv7{
40.modified or additional procedures 修改或追加审计程序 H9TeMY
41.misappropriation of assets 侵占资产 !]uB4
42.transactions without substance 虚假交易 7lwI]/ZH*
43.unusual pressures 异常压力 I$+=Fb'N0
44.the suspected noncompliance 涉嫌存在违法行为 )#\3c,<Y
45.materialiy 重要性 >E4,zs@7t
46.exceed the materiality level 超过重要性水平 mM
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47.approach the materiality level 接近重要性水平 <
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48.an acceptably low level 可接受水平 fuA]
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ATc!c +
50.misstatements or omissions 错报或漏报 EmUn&p%hI
51.aggregate 总计 lc5(^~
52.subsequent events 期后事项 {4vWSb
53.adjust the financial statements 调整财务报表 |/l] ]+
54.perform additional audit procedures 实施追加的审计程序 UIf#Gy|l
55.audit risk 审计风险 ~s'}_5;VY
56.detection risk 检查风险 l
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57.inappropriate audit opinion 不适当的审计意见 i.On{nB"k
58.material misstatement 重大的错报 DUu:et&c1
59.tolerable misstatement 可容忍错报 [|*7"Q(
60.the acceptable level of detection risk 可接受的检查风险 @(6i 1Iwu9
61.assessed level of material misstatement risk 重大错报风险的评估水平 RY)x"\D
62.simall business 小规模企业 !0zcS7&P
63.accounting system 会计系统 |*zgX]-+;
64.test of control 控制测试 MhE".ZRd
65.walk-through test 穿行测试 m2(}$z3e
66.communication 沟通 0#Ug3_dfr
67.flow chart 流程图 -WyB2$!(
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 O
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70.substantive procedures 实质性程序 mGDc,C=5:
71.assertions 认定 [Nm?qY
72.esistence 存在 RLQ*&[A}
73.occurrence 发生 PuZzl%i
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74.completeness 完整性 8b7I\J`
75.rights and obligations 权利和义务 .0U[nt6
76.valuation and allocation 计价和分摊 TeZu*c
77.cutoff 截止 Px?"5g#+
78.accuracy 准确性 >+i+_^]
79.classification 分类 X.#9[3U+
80.inspection 检查 [N4N7yF
81.supervision of counting 监盘 I'{Ctc
82.observation 观察 J7{D6@yLS
83.confirmation 函证 CHqi5Z/+
84.computation 计算 FG71<}C[K
85.analytical procedures 分析程序 v4 rO 0y=C
86.vouch 核对 4`oKvL9
87.trace 追查
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88.audit sampling 审计抽样 1 <T|
89.error 误差 &*O'qOO<2
90.expected error 预期误差 $;ny`^8
91.population 总体 a $'U?%
92.sampling risk 抽样风险 d<OdQvW.
93.non- sampling risk 非抽样风险 N|)e {|k
94.sampling unit 抽样单位 t6-fG/Kc
95.statistical sampling 统计抽样 o\Fv~^
96.tolerable error 可容忍误差 _M7|:*
97.the risk of under reliance 信赖不足风险 INk|NEX
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 ESIJ QM-[+
100. the risk of incorrect acceptance 误受风险 @Bkg<
101.working trial balance 试算平衡表 UjJ&P)
102.index and cross-referencing 索引和交叉索引 @m`H~]AU
103.cash receipt 现金收入 qycf;Kl:6
104.cash disbursement 现金支出 Rd;t}E$
105.bank statement 银行对账单 ^z qQ8{oV
106.bank reconciliation 银行存款余额调节表 ia
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107.balance sheet date 资产负债表日 L?8OWLjRy
108.net realizable value 可变现净值 +[i r7?Y.
109.storeroom 仓库 438r]f?0|{
110.sale invoice 销售发票
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111.price list 价目表 oGeV!hD
112.positive confirmation request 积极式询证函 D2o|.e<r
113.negative confirmation request 消极式询证函 {s6#h #U
114.purchase requisition 请购单 6=Q6J
115.receiving report 验收报告 Jz&dC
116.gross margin 毛利 (C`nBiL<
117.manufacturing overhead 制造费用 Ik5-ooZ&{
118.material requisition 领料单 5?(dI9A"K
119.inventory-taking 存货盘点 3_
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120.bond certificate 债券 q:jv9eL.O
121.stock certificate 股票 EXW?)_pg
122.audit report 审计报告 TOP,]N/F
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123.entity 被审计单位 -g9CW[
124.addressee of the audit report 审计报告的收件人 9~K>c
125.unqualified opinion 无保留意见 P$ b5o
126.qualified opinion 保留意见 "J}B
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127.disclaimer of opinion 无法表示意见 91a);d
128.adverse opinion 否定意见 8"ZcK xDk
129 Auditors‘Report审计报告 Ut1s~b1
130 internal audit内部审计 kwS[,Qy\
131 public sector audit政府审计 Ew{N2
账项基础审计accounting number-based audit :=q9ay
风险导向审计方法risk-oriented audit approach hOIg7=v