1.audit 审计 RUY7
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2.attestation *VsGa<V
鉴证 KHx2$*E_
3.credibility AL":j6!OQ
可信赖程度 hh4R
4.audit of financial statements 财务报表审计 ?22U0UF
5.agreed-upon procedures 执行商定程序 )4rt-_t<
6.high levels of assurance 高水平保证 /<_!Gz.@uG
7.compilation 编制 1;[KBYUH
8.reliability 可靠性 Cl'$*h
9.relevance 相关性 ;_\yg
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10.professional skepticism 职业谨慎 {.Qv1oOa
11.objectivity 客观性 "U^m~N9k{
12. professional competence 专业胜任能力 FS}b9sQ)
13.Senior/CPA-in-charge 项目经理 $e1.y b%
14.audit engagement letter 业务约定书 1IoW}yT
15.recurring audit 连续审计 OUWK
16.the client 委托人 <M\&zHv
17.change CPA 更换注册会计师 kq X=3Zo
18.the existing CPA 现任注册会计师 {|>'(iqH"w
19.the successor CPA 后任注册会计师 z5gVP8*z5
20.the preceding CPA前任注册会计师 3li$)S1z
21.issue the audit report 出具审计报告 WVD48}HF-
22.expert 专家 )l9KDObis
23.the board of directors 董事会 Q
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24.knowledge of the entity‘ s business 了解被审计单位情况 {m!5IR
25.assess material misstatement risks评估重大错报风险 D?#l8
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 NzAh3k
27.a general knowledge of ————- 初步了解―――的情况 n*"r!&Dg
28.a more knowledge of—————— 进一步了解的情况 dC,C[7\
29.the prior year‘s working papers 以前年度工作底稿 ^g4Gw6q6
30.minutes of meeting 会议纪要 .@fA_8
31.business risks 经营风险 LEM%B??&5z
32.appropriateness 适当性 [.4{s
33.accounting estimate 会计估计 ]AQ}_dRi=
34.management representations 管理层声明 id"
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35.going concern assumption 持续经营假设 "gy&eR>
36.audit plan 审计计划 t Cb34Wpf
37.significant audit areas 重点审计领域 e".=E;o`
38.error 错误 I?Iz5e-
39.fraud舞弊 -E1-(TS
40.modified or additional procedures 修改或追加审计程序 ,K[e?(RP
41.misappropriation of assets 侵占资产 T1qbb*
42.transactions without substance 虚假交易 8#;=>m%
43.unusual pressures 异常压力 tC|?Kl7
44.the suspected noncompliance 涉嫌存在违法行为 )Xqjl
45.materialiy 重要性 T; tY7;<
46.exceed the materiality level 超过重要性水平 ^R:&c;&,
47.approach the materiality level 接近重要性水平 z'l
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48.an acceptably low level 可接受水平 A:Wr5`FJ
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 :!MEBqcU
50.misstatements or omissions 错报或漏报 Btxtu"]nJo
51.aggregate 总计 Tr_gc~
52.subsequent events 期后事项 8\68NG6o
53.adjust the financial statements 调整财务报表 m"rht:v5
54.perform additional audit procedures 实施追加的审计程序 tx7 zG.,
55.audit risk 审计风险 %SB4_ r*<
56.detection risk 检查风险 KANR=G
57.inappropriate audit opinion 不适当的审计意见 ;@=3
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58.material misstatement 重大的错报 Mv%Qze,\V^
59.tolerable misstatement 可容忍错报 IDn<5#
60.the acceptable level of detection risk 可接受的检查风险 1q(Qr
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61.assessed level of material misstatement risk 重大错报风险的评估水平 nHm29{G0
62.simall business 小规模企业 C W#:'
63.accounting system 会计系统 mDz44XO
64.test of control 控制测试 (=uT*Cb
65.walk-through test 穿行测试 *-PjcF}Y
66.communication 沟通 .KKecdd?=
67.flow chart 流程图 7zCJ3p
68.reperformance of internal control 重新执行 ^85Eveu
69.audit evidence 审计证据 )1!<<;@0
70.substantive procedures 实质性程序 n4!RGq.}
71.assertions 认定 FbroI>" e
72.esistence 存在 \_O#M
73.occurrence 发生
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74.completeness 完整性 %d];h
75.rights and obligations 权利和义务 N#Rb8&G)b
76.valuation and allocation 计价和分摊 h#Z["BG
77.cutoff 截止 Q k}RcP
78.accuracy 准确性 MoN0w.V
79.classification 分类 msgR"T3'
80.inspection 检查 p#jAEY p
81.supervision of counting 监盘 )Xg5=zn$
82.observation 观察 U2m#BMV
83.confirmation 函证 Ic4#Tk20i
84.computation 计算 ld]*J}cw
85.analytical procedures 分析程序 "'bl)^+?,
86.vouch 核对 %B\x
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87.trace 追查 'UhHcMh:
88.audit sampling 审计抽样 by'KJxl[
89.error 误差 Lo'pNJH;$
90.expected error 预期误差 ~D3S01ecM
91.population 总体 "7y,d%H
92.sampling risk 抽样风险 m|W17LhW{
93.non- sampling risk 非抽样风险 \1G'{#Q
94.sampling unit 抽样单位 )>{.t=#
95.statistical sampling 统计抽样 OM0r*<D"!
96.tolerable error 可容忍误差 %<-OdyM
97.the risk of under reliance 信赖不足风险 R`@T<ob)
98.the risk of over reliance 信赖过度风险 $,@}%NlHc
99.the risk of incorrect rejection 误拒风险 zQulPU
100. the risk of incorrect acceptance 误受风险 GGEM&0*
101.working trial balance 试算平衡表 fY9+m}$S$
102.index and cross-referencing 索引和交叉索引 'wEQvC
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103.cash receipt 现金收入 u
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104.cash disbursement 现金支出 ]Z5m
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105.bank statement 银行对账单 W"Y)a|rG%
106.bank reconciliation 银行存款余额调节表 I
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107.balance sheet date 资产负债表日 ywJ [WfCY
108.net realizable value 可变现净值 TiI /I`A
109.storeroom 仓库 I`{*QU
110.sale invoice 销售发票 iY/2 `R
111.price list 价目表 Jm<NDE~rw
112.positive confirmation request 积极式询证函 Axsezr/
113.negative confirmation request 消极式询证函 C33Jzn's
114.purchase requisition 请购单 /al56n
115.receiving report 验收报告 yZ6WbI8n
116.gross margin 毛利 "}Om0rB}1
117.manufacturing overhead 制造费用 V.:,Q
118.material requisition 领料单 ):PN0
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119.inventory-taking 存货盘点 "<0 !S~]
120.bond certificate 债券 "qq$i35x
121.stock certificate 股票 DQY1oM)D!
122.audit report 审计报告 0]7jb_n1
123.entity 被审计单位 P_3IFHe
124.addressee of the audit report 审计报告的收件人 Y9X,2L7V
125.unqualified opinion 无保留意见 s?}qia\~m
126.qualified opinion 保留意见 u!D?^:u=)
127.disclaimer of opinion 无法表示意见 5go)D+6s
128.adverse opinion 否定意见 XA#qBxp/h
129 Auditors‘Report审计报告 .t\J@?Z
130 internal audit内部审计 THq}>QI
131 public sector audit政府审计 (E0WZ$f}
账项基础审计accounting number-based audit _m?i$5
风险导向审计方法risk-oriented audit approach e=VSO!(rY