1.audit 审计 ~iSW^mi
2.attestation $k?
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鉴证 x?F{=\z/o
3.credibility %2+]3h>g
可信赖程度 LH8?0N[
4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 .`p_vS9
6.high levels of assurance 高水平保证 yUG5'<lX
7.compilation 编制 Ij8tBT?jlL
8.reliability 可靠性 9%wppNT/
9.relevance 相关性 f:SF&t*
10.professional skepticism 职业谨慎 u rOG Oa$
11.objectivity 客观性 [4t KJ+v
12. professional competence 专业胜任能力 S ] &->5"
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 I6fpXPP).
15.recurring audit 连续审计 IO'Q}bU4vs
16.the client 委托人 `iI"rlc
17.change CPA 更换注册会计师 ?x0yiV~dL
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 3{z|301<m
20.the preceding CPA前任注册会计师 0_EF7`T
21.issue the audit report 出具审计报告 {P5@2u6S
22.expert 专家 mI0r,Z*+M
23.the board of directors 董事会 #Q"vwek
24.knowledge of the entity‘ s business 了解被审计单位情况 #jJcgR<
25.assess material misstatement risks评估重大错报风险 #.)>geLC>9
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 $5IrM7i
27.a general knowledge of ————- 初步了解―――的情况 dNobvK
28.a more knowledge of—————— 进一步了解的情况 a3 x~B=E
29.the prior year‘s working papers 以前年度工作底稿 <7^~r(DP
30.minutes of meeting 会议纪要 H^g<`XEgw
31.business risks 经营风险 {Jc!T:vJ
32.appropriateness 适当性 Uk9g^\H<D
33.accounting estimate 会计估计 h"ylpv+
34.management representations 管理层声明 %},gE[N!J
35.going concern assumption 持续经营假设 /WfVG\NF
36.audit plan 审计计划 %np#Bv-L
37.significant audit areas 重点审计领域 lo: ~~l
38.error 错误 j1<1D@UO
39.fraud舞弊 hl:eF:'hm
40.modified or additional procedures 修改或追加审计程序 aAM UJk
41.misappropriation of assets 侵占资产 3c3Z"JV
42.transactions without substance 虚假交易 zTB9
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43.unusual pressures 异常压力 clw91yrQn
44.the suspected noncompliance 涉嫌存在违法行为 Wwha?W>
45.materialiy 重要性 *F*X_O
46.exceed the materiality level 超过重要性水平 xW =$j|
47.approach the materiality level 接近重要性水平 "~<~b2Y"5
48.an acceptably low level 可接受水平 W<VHv"?V
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 (do=o&9pm
50.misstatements or omissions 错报或漏报 N -]PK%*
51.aggregate 总计 ]Qr8 wa>Z
52.subsequent events 期后事项 J"rwWIxO*
53.adjust the financial statements 调整财务报表 #:|?t&On
54.perform additional audit procedures 实施追加的审计程序 l`&6W?C
55.audit risk 审计风险 J36@Pf]h
56.detection risk 检查风险 0)5Sx /5'
57.inappropriate audit opinion 不适当的审计意见 VWy:U#;+8
58.material misstatement 重大的错报 9 Zm<1Fw
59.tolerable misstatement 可容忍错报 PEEY;x
60.the acceptable level of detection risk 可接受的检查风险 AFTed?(
61.assessed level of material misstatement risk 重大错报风险的评估水平 "ru1 ;I
62.simall business 小规模企业 ;;!{m(;LS}
63.accounting system 会计系统 Rk%M~ D*-
64.test of control 控制测试 dY<#a,e
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65.walk-through test 穿行测试 ~iZF~PQ1_
66.communication 沟通 rVy\,#|
67.flow chart 流程图 v
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68.reperformance of internal control 重新执行 "NH+qQ
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69.audit evidence 审计证据 ukf\*
70.substantive procedures 实质性程序 0t?<6-3`/
71.assertions 认定 lhl0
72.esistence 存在 :s '"u]
73.occurrence 发生 N>%KV8>{L
74.completeness 完整性 sDm},=X}
75.rights and obligations 权利和义务 )]>
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76.valuation and allocation 计价和分摊 \BaN5+B6
77.cutoff 截止 $Wzv$4;
78.accuracy 准确性 Y0O<]2yVx
79.classification 分类 :TYzzl43
80.inspection 检查 zl
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81.supervision of counting 监盘 up3<=u{>
82.observation 观察 */dh_P<Yj
83.confirmation 函证 vC<kpf!
84.computation 计算 EJaaW&>[
85.analytical procedures 分析程序 \w[ZY$/
86.vouch 核对 G>S1Ld'MV
87.trace 追查 |uwteG5?$s
88.audit sampling 审计抽样 e=;@L3f
89.error 误差 ":#x\;
90.expected error 预期误差 dzNaow*0&V
91.population 总体 Rn(F#tI
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 [I<'E
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94.sampling unit 抽样单位 q\y#
95.statistical sampling 统计抽样 GVc[p\h(
96.tolerable error 可容忍误差 Ox*T:5
97.the risk of under reliance 信赖不足风险 bA^:p3
98.the risk of over reliance 信赖过度风险 IA 9v1:>
99.the risk of incorrect rejection 误拒风险 "jJdUFN
100. the risk of incorrect acceptance 误受风险 \
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101.working trial balance 试算平衡表 5`'au61/2
102.index and cross-referencing 索引和交叉索引 2]RH)W86;
103.cash receipt 现金收入 lPQ
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104.cash disbursement 现金支出 <T.#A8c
105.bank statement 银行对账单 @1-GPmj-
106.bank reconciliation 银行存款余额调节表 d>b,aj(
107.balance sheet date 资产负债表日 K^&
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108.net realizable value 可变现净值 2td|8vDA
109.storeroom 仓库 u:H 3.5)%
110.sale invoice 销售发票 y#Za|nt
111.price list 价目表 i2}=/
112.positive confirmation request 积极式询证函 <\9Ijuq}k
113.negative confirmation request 消极式询证函 UNcJ=
114.purchase requisition 请购单 9Glfi@.
115.receiving report 验收报告 "ko?att~
116.gross margin 毛利 ]G
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117.manufacturing overhead 制造费用 tTh;.88Z{
118.material requisition 领料单
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119.inventory-taking 存货盘点 (T#(A4:6S
120.bond certificate 债券 ocA'goI-
121.stock certificate 股票 {p*hN i)0
122.audit report 审计报告 (VXx G/E3
123.entity 被审计单位 %)hIpxOrX
124.addressee of the audit report 审计报告的收件人 b}?@syy8
125.unqualified opinion 无保留意见 U>B5LU9&
126.qualified opinion 保留意见 &~JfDe9IS
127.disclaimer of opinion 无法表示意见 +yP[(b/
128.adverse opinion 否定意见 )av'u.]%c
129 Auditors‘Report审计报告 0jJ28.kOp
130 internal audit内部审计 0@e}hv;
131 public sector audit政府审计 am'p^Z@
账项基础审计accounting number-based audit 6[3Ioh
风险导向审计方法risk-oriented audit approach 7~l