1.audit 审计 G
~A$jStm
2.attestation ~W3:xnBEk
鉴证 l-cW;b~
3.credibility 8XlU%a6x
可信赖程度 BPh"
.R J
4.audit of financial statements 财务报表审计 -EVs@:3]j
5.agreed-upon procedures 执行商定程序 eX@v7i,}
6.high levels of assurance 高水平保证 (HPz
7.compilation 编制 P*7S3Td
8.reliability 可靠性 @Jm.HST#S8
9.relevance 相关性 hAlPl<BO#V
10.professional skepticism 职业谨慎 G LoiH#R
11.objectivity 客观性 u?H@C)P
12. professional competence 专业胜任能力 dDo6fP2
13.Senior/CPA-in-charge 项目经理 aj?2jU~Pq
14.audit engagement letter 业务约定书 9lKRL'QR
15.recurring audit 连续审计 CuIqh BW!
16.the client 委托人 ]I8]mUiUH
17.change CPA 更换注册会计师 %pH)paR
AP
18.the existing CPA 现任注册会计师 \FVNXUMU
19.the successor CPA 后任注册会计师 ;eP_;N5+J
20.the preceding CPA前任注册会计师 D$QGL I9(
21.issue the audit report 出具审计报告 x\6];SXX
22.expert 专家 eVrnVPkM
23.the board of directors 董事会 &{BBxv)y
24.knowledge of the entity‘ s business 了解被审计单位情况 4`$5
_}
j!
25.assess material misstatement risks评估重大错报风险 9uKOR7.zbo
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 LNaeB(z"
27.a general knowledge of ————- 初步了解―――的情况 40R"^*
28.a more knowledge of—————— 进一步了解的情况 s:3aRQ%
29.the prior year‘s working papers 以前年度工作底稿 lx`q *&E
30.minutes of meeting 会议纪要 ?vMK'"
31.business risks 经营风险 xUQdVrFU
32.appropriateness 适当性 uL
bp.N8
33.accounting estimate 会计估计 Gl.?U;4Z
34.management representations 管理层声明 AjG)1
35.going concern assumption 持续经营假设 4{Q$!O>
36.audit plan 审计计划 Wux 0RF&
37.significant audit areas 重点审计领域
ccRlql(
38.error 错误 =Y/}b\9
`T
39.fraud舞弊 JR])xPI`
40.modified or additional procedures 修改或追加审计程序 =[ s8q2V
41.misappropriation of assets 侵占资产 j,\tejl1
42.transactions without substance 虚假交易 Wa(W&]
43.unusual pressures 异常压力 5QKRI)XpZ
44.the suspected noncompliance 涉嫌存在违法行为 d8rBu jT
45.materialiy 重要性 [TP
46.exceed the materiality level 超过重要性水平 +I*k0"gj6
47.approach the materiality level 接近重要性水平 DE5d]3B
48.an acceptably low level 可接受水平 s;anP0-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 Ad^dF'SN
50.misstatements or omissions 错报或漏报 Pa3{Ds
51.aggregate 总计 LFl2uV"
52.subsequent events 期后事项 ,?Ok[G!cm
53.adjust the financial statements 调整财务报表 ?){0-
A4
54.perform additional audit procedures 实施追加的审计程序 (qJIu
55.audit risk 审计风险 4
tbw*H5!5
56.detection risk 检查风险 hJecCOA)'
57.inappropriate audit opinion 不适当的审计意见 D% oueW
58.material misstatement 重大的错报 b*cW<vX}~
59.tolerable misstatement 可容忍错报 x6"/z
60.the acceptable level of detection risk 可接受的检查风险 0Wjd-rzc,
61.assessed level of material misstatement risk 重大错报风险的评估水平 #c6ui0E%;t
62.simall business 小规模企业 )>ug{M%g
63.accounting system 会计系统 zB;'_[8M
64.test of control 控制测试 ^cB49s+{e
65.walk-through test 穿行测试 ${wU+E*
66.communication 沟通 =g/4{IL%
67.flow chart 流程图 cR,'o'V/
68.reperformance of internal control 重新执行 pTc$+Z73
69.audit evidence 审计证据 =s`XZkh
70.substantive procedures 实质性程序 AqKHjCI
71.assertions 认定 <9=zP/Q
72.esistence 存在 >Kz_My9
73.occurrence 发生 Xq+!eOT
74.completeness 完整性 mfj4`3:NV
75.rights and obligations 权利和义务 W,xi>5k
76.valuation and allocation 计价和分摊 XPar_8I
77.cutoff 截止 =AWX
+znP
78.accuracy 准确性 UAnB=L,.\
79.classification 分类 -L+\y\F
80.inspection 检查 jn.R.}TT
81.supervision of counting 监盘 P]|J?$1K
82.observation 观察 !y.ei1diw
83.confirmation 函证 `2Wl
84.computation 计算 X(4s;i
85.analytical procedures 分析程序 v]B0!k&4.
86.vouch 核对 ,O$Z,J4VL
87.trace 追查 Is4%}J!8
88.audit sampling 审计抽样 qXXYF>Z-
89.error 误差 D-'i G%)kA
90.expected error 预期误差 suA+8}o]
91.population 总体 6XQ*:N/4al
92.sampling risk 抽样风险 f 1sy9nQs
93.non- sampling risk 非抽样风险 Q2JdO 6[96
94.sampling unit 抽样单位 jjJc1 p0
95.statistical sampling 统计抽样 H+S~ bzz
96.tolerable error 可容忍误差 aQz|!8Is
97.the risk of under reliance 信赖不足风险 i58ZV`Rk`
98.the risk of over reliance 信赖过度风险 .}IK}A/-
99.the risk of incorrect rejection 误拒风险 G>
f^ 2
100. the risk of incorrect acceptance 误受风险 ZC3tbhV
101.working trial balance 试算平衡表 5F'%i;)oq
102.index and cross-referencing 索引和交叉索引 It#h p,@e
103.cash receipt 现金收入 #JK;&Dg!
104.cash disbursement 现金支出 `4q5CJ
2
105.bank statement 银行对账单 !7e
i1
106.bank reconciliation 银行存款余额调节表 M'pb8jf
107.balance sheet date 资产负债表日 3!i.Fmo
108.net realizable value 可变现净值 A8=e?%
109.storeroom 仓库 ;X?Ah
110.sale invoice 销售发票 r]8wOu-'
111.price list 价目表 utYnaeQcn
112.positive confirmation request 积极式询证函 vGx?m@
113.negative confirmation request 消极式询证函 1x~%Ydy
114.purchase requisition 请购单
FY1},sq
115.receiving report 验收报告 4M;sD;3
116.gross margin 毛利 tebWj>+1c
117.manufacturing overhead 制造费用 u Y?/B~
118.material requisition 领料单 A[sM
{i~Z
119.inventory-taking 存货盘点 C><<0VhU
120.bond certificate 债券 4 e=/f,o1
121.stock certificate 股票 tIz<+T_
122.audit report 审计报告 \_m\U.*
123.entity 被审计单位 D6&mf2'u
124.addressee of the audit report 审计报告的收件人 b*I&k":
125.unqualified opinion 无保留意见 N?MJ#lC
F
126.qualified opinion 保留意见 ,pQ'w7
127.disclaimer of opinion 无法表示意见 6F|Hg2tpz
128.adverse opinion 否定意见 /'8*aUa
129 Auditors‘Report审计报告 Uq<a22t@
130 internal audit内部审计 LK'S)Jk
131 public sector audit政府审计 eT7!a']x
账项基础审计accounting number-based audit fe&
t-
风险导向审计方法risk-oriented audit approach '1>g=Ic0