1.audit 审计 3zGxe-
2.attestation Z?O aY4
鉴证 c7L#f=Ot?
3.credibility Ojr{z
可信赖程度 03iO4yOu
4.audit of financial statements 财务报表审计 `.>2h}op
5.agreed-upon procedures 执行商定程序 e(O"V3wq*6
6.high levels of assurance 高水平保证 '9H7I! L@
7.compilation 编制 =YE"6
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8.reliability 可靠性 ,3!l'|0jJ
9.relevance 相关性 3)Wi?
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10.professional skepticism 职业谨慎 VSc;}LH
11.objectivity 客观性 `LEk/b1(P
12. professional competence 专业胜任能力 -A[iTI"
13.Senior/CPA-in-charge 项目经理 d_-{-@
14.audit engagement letter 业务约定书 GCkc[]2p
15.recurring audit 连续审计 XTXRC$B
16.the client 委托人 QA+qFP
17.change CPA 更换注册会计师 *.8@hPy
18.the existing CPA 现任注册会计师 TGY^,H>J
19.the successor CPA 后任注册会计师 s>9w+|6Ji
20.the preceding CPA前任注册会计师 ^
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21.issue the audit report 出具审计报告 "9Sxj
22.expert 专家 OAEJ?ik
23.the board of directors 董事会 Z6
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24.knowledge of the entity‘ s business 了解被审计单位情况 3&/5!zOg)
25.assess material misstatement risks评估重大错报风险 &|LZ%W0Fb
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 l[fU0;A
27.a general knowledge of ————- 初步了解―――的情况 w3a`G|
28.a more knowledge of—————— 进一步了解的情况 oQBfDD0
29.the prior year‘s working papers 以前年度工作底稿 P`v%<
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30.minutes of meeting 会议纪要 ^
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31.business risks 经营风险 ,/BBG\mJ
32.appropriateness 适当性 5Y"JRWC
33.accounting estimate 会计估计 MW &iNioX
34.management representations 管理层声明 (@vu/yN
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 P#Z$+&)b)s
37.significant audit areas 重点审计领域 22a$//}E
38.error 错误 ?dVF@
39.fraud舞弊 WJ9Jj69
40.modified or additional procedures 修改或追加审计程序 U{"&Jj
41.misappropriation of assets 侵占资产 Ji\8(7
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42.transactions without substance 虚假交易 ^sY ]N77
43.unusual pressures 异常压力 Vf`n>
44.the suspected noncompliance 涉嫌存在违法行为 v<,?%(g)7
45.materialiy 重要性 M\BLuD
46.exceed the materiality level 超过重要性水平 Nc()$Nl8
47.approach the materiality level 接近重要性水平 !G.)%+Z
48.an acceptably low level 可接受水平 =5a~xlBjD
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 x>8=CiUE
50.misstatements or omissions 错报或漏报 MM"{ehd{^a
51.aggregate 总计 yk5-@qo
52.subsequent events 期后事项 hs}nI/#
53.adjust the financial statements 调整财务报表 MR=>DcR
54.perform additional audit procedures 实施追加的审计程序 w8:~LX.n
55.audit risk 审计风险 $&M"Ji
56.detection risk 检查风险 }rz}>((ZHF
57.inappropriate audit opinion 不适当的审计意见 r in#lu&N
58.material misstatement 重大的错报 KGS=(z
59.tolerable misstatement 可容忍错报 `PnB<rf:*1
60.the acceptable level of detection risk 可接受的检查风险 y&")7y/uE
61.assessed level of material misstatement risk 重大错报风险的评估水平 \/I@&$"F
62.simall business 小规模企业 ,~w)~fMb8
63.accounting system 会计系统 }A'QXtI/G
64.test of control 控制测试 y+\nj3v6
65.walk-through test 穿行测试 Lj6$?(x}
66.communication 沟通 DJr{;t$7~
67.flow chart 流程图 $/ew'h9q
68.reperformance of internal control 重新执行 `{s:lf
69.audit evidence 审计证据 dWwh?{ n
70.substantive procedures 实质性程序 .-T^S"`d|
71.assertions 认定 <ppM\$
72.esistence 存在 #8z2>&:|
73.occurrence 发生 ' :lADUt
74.completeness 完整性 "yxIaTZu
75.rights and obligations 权利和义务 7 [N1Vr(1
76.valuation and allocation 计价和分摊 sqFMO+
77.cutoff 截止 N>giFj[dD
78.accuracy 准确性 -&oJ@Aa
79.classification 分类 D|}
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80.inspection 检查 O+A/thI%*S
81.supervision of counting 监盘 ]fg?)z-Z
82.observation 观察 T B~C4H K=
83.confirmation 函证 )"s <hR,
84.computation 计算 xG@zy4
85.analytical procedures 分析程序 D'2&'7-sm\
86.vouch 核对 ]f=108|8
87.trace 追查 N|Mzj|i.
88.audit sampling 审计抽样 6cQh8_/>{#
89.error 误差 6|+I~zJ88
90.expected error 预期误差 Z%Q[W}iD
91.population 总体 _@wXh-nc
92.sampling risk 抽样风险 N
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93.non- sampling risk 非抽样风险 G]X72R?g
94.sampling unit 抽样单位 !%>p;H%0
95.statistical sampling 统计抽样 g+|1khS)
96.tolerable error 可容忍误差 NCbn<
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97.the risk of under reliance 信赖不足风险 3QM6M9M
98.the risk of over reliance 信赖过度风险 ue@ fry
99.the risk of incorrect rejection 误拒风险 JK34pm[s
100. the risk of incorrect acceptance 误受风险 $e1==@
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101.working trial balance 试算平衡表 eD5.*O
102.index and cross-referencing 索引和交叉索引 MX2Zm
103.cash receipt 现金收入 ^cB83%<Z
104.cash disbursement 现金支出 GawQ~rD
105.bank statement 银行对账单 g0N
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106.bank reconciliation 银行存款余额调节表 i;>Yx#
107.balance sheet date 资产负债表日 =S7
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108.net realizable value 可变现净值 9;KQ3.Fa}q
109.storeroom 仓库 'M+iw:R__
110.sale invoice 销售发票 E9JxntX
111.price list 价目表
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112.positive confirmation request 积极式询证函 ' ^L|}e
113.negative confirmation request 消极式询证函 Q{1Q w'+@
114.purchase requisition 请购单 C&?Z\$
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115.receiving report 验收报告 N#
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116.gross margin 毛利 <XG&f
117.manufacturing overhead 制造费用 L q<#
118.material requisition 领料单 IGqg,OEAp
119.inventory-taking 存货盘点 ?o307r
120.bond certificate 债券 ZqH.$nXP
121.stock certificate 股票 6wK>SW)#&j
122.audit report 审计报告 ]/&qv6D*d
123.entity 被审计单位 ~Ry?}5&:
124.addressee of the audit report 审计报告的收件人 3BHPD;U
125.unqualified opinion 无保留意见 b8Gu<Q1k
126.qualified opinion 保留意见 %"kF i
127.disclaimer of opinion 无法表示意见 1h_TG.YL9>
128.adverse opinion 否定意见 (Ubz@s^
129 Auditors‘Report审计报告 LCKCg[D
130 internal audit内部审计 }n /6.%
131 public sector audit政府审计 d^AXhQjQN-
账项基础审计accounting number-based audit =Ji+GJ<,9
风险导向审计方法risk-oriented audit approach 03Czx `