1.audit 审计 ;W!hl<``d*
2.attestation (z'!'?v;
鉴证 [~ |e:
3.credibility Ay\!ohIS3
可信赖程度 p+R8Mo;I
4.audit of financial statements 财务报表审计 I`}x
9t
5.agreed-upon procedures 执行商定程序 l5_%Q+E_
6.high levels of assurance 高水平保证 0Y\7A
7.compilation 编制 D"n
3If%
8.reliability 可靠性 y{\(|j
9.relevance 相关性 u=6{P(5$j
10.professional skepticism 职业谨慎 4JjO.H
11.objectivity 客观性 zyFbu=d|O:
12. professional competence 专业胜任能力 H @8 ;6D
13.Senior/CPA-in-charge 项目经理 &?7+8n&+
14.audit engagement letter 业务约定书 (9D,Ukw
15.recurring audit 连续审计 .g6(07TyV
16.the client 委托人 !& xc.39
17.change CPA 更换注册会计师 +luW=j0V
18.the existing CPA 现任注册会计师 |p+ xM
19.the successor CPA 后任注册会计师 7 m!e\x8
20.the preceding CPA前任注册会计师 ;AgXl%Q
21.issue the audit report 出具审计报告 Q_n9}LanP
22.expert 专家 vM2\tL@"
23.the board of directors 董事会 UjQi9ELoJ
24.knowledge of the entity‘ s business 了解被审计单位情况 "G!V?~;
25.assess material misstatement risks评估重大错报风险 qbdv
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 pmi`Er
27.a general knowledge of ————- 初步了解―――的情况 4kQL\Ld#E%
28.a more knowledge of—————— 进一步了解的情况 eVy\)dCsU
29.the prior year‘s working papers 以前年度工作底稿 W=
\gPCo
30.minutes of meeting 会议纪要 &:*|K xX
31.business risks 经营风险 W,)qE^+
32.appropriateness 适当性 S#,
E)h/
33.accounting estimate 会计估计 Nh|QYxOP
34.management representations 管理层声明 cc$+"7/J^c
35.going concern assumption 持续经营假设 ;u: }rA)
36.audit plan 审计计划 g3uI1]QXLg
37.significant audit areas 重点审计领域 o*WI*Fb'
38.error 错误 kP}91kja
39.fraud舞弊 r` (U3EgP
40.modified or additional procedures 修改或追加审计程序 &tE#1<k
41.misappropriation of assets 侵占资产 :j0r~*z-
42.transactions without substance 虚假交易 c{t(),nAA
43.unusual pressures 异常压力 ;}gS8I|
44.the suspected noncompliance 涉嫌存在违法行为 D>Ph))QI
45.materialiy 重要性 ~2*8pb 4
46.exceed the materiality level 超过重要性水平 tmI2BBv
47.approach the materiality level 接近重要性水平 &O.S ;b*+
48.an acceptably low level 可接受水平 >T<"fEBI
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ?QXo]X;f&
50.misstatements or omissions 错报或漏报 Bx32pY
51.aggregate 总计 h47l;`kD-#
52.subsequent events 期后事项 *n%J#[e(
53.adjust the financial statements 调整财务报表 ,, G6L{&Z
54.perform additional audit procedures 实施追加的审计程序 o$DJL11E
55.audit risk 审计风险 MM%c
56.detection risk 检查风险 Ka\%kB>*`
57.inappropriate audit opinion 不适当的审计意见 ,HdFE|
58.material misstatement 重大的错报 K
r&HT,>B
59.tolerable misstatement 可容忍错报 0BTLIV$d;
60.the acceptable level of detection risk 可接受的检查风险 ]n:)W.|`R
61.assessed level of material misstatement risk 重大错报风险的评估水平 yegTKoY
62.simall business 小规模企业 xd H*[
63.accounting system 会计系统 U8(Rye$
64.test of control 控制测试 ,&IBj6%Y
65.walk-through test 穿行测试 nn_j"
Nu
66.communication 沟通 T+[N-"N
67.flow chart 流程图 W@x
UR-}51
68.reperformance of internal control 重新执行 ctL@&~*nY
69.audit evidence 审计证据 UC34AKm
70.substantive procedures 实质性程序 Y?z@)cL
71.assertions 认定 DN@T4!
72.esistence 存在 6Hn3
73.occurrence 发生 Dyj5a($9"{
74.completeness 完整性 O`hOVHDQ
75.rights and obligations 权利和义务 !:mo2zA
76.valuation and allocation 计价和分摊 QpPJ99B|
77.cutoff 截止 pU*dE
78.accuracy 准确性 =,~h]_\_
79.classification 分类 j [h4F"`-
80.inspection 检查 /)PD+18
81.supervision of counting 监盘 GiN\nu<!
82.observation 观察 h+x"?^
83.confirmation 函证 5u\si4 BL{
84.computation 计算 8 JUUK(&Z
85.analytical procedures 分析程序 [2!K 6
86.vouch 核对 8eSIY17
87.trace 追查 ,"u-V<>6O
88.audit sampling 审计抽样 1;[\xqJ
89.error 误差 wvm`JOP:A
90.expected error 预期误差 $3sS&i<
91.population 总体 1TKOvy_
92.sampling risk 抽样风险
2Ek6YNx
93.non- sampling risk 非抽样风险 cRX0i;zag
94.sampling unit 抽样单位 ^Q]*CU+C
95.statistical sampling 统计抽样 O=#FpPHrdw
96.tolerable error 可容忍误差 M ,8r{[2
97.the risk of under reliance 信赖不足风险 }xHoitOD
98.the risk of over reliance 信赖过度风险 HZdmL-1Z^+
99.the risk of incorrect rejection 误拒风险 rs3Uk.Z^'
100. the risk of incorrect acceptance 误受风险 ubIGs|p2c
101.working trial balance 试算平衡表 0EYK3<k9!
102.index and cross-referencing 索引和交叉索引 ]}cai
1
103.cash receipt 现金收入 i
=-zaboo
104.cash disbursement 现金支出 6v0^'}
105.bank statement 银行对账单 +'?p $@d
106.bank reconciliation 银行存款余额调节表 F
t%f"Z
107.balance sheet date 资产负债表日 QH6Lb%]/
108.net realizable value 可变现净值 02} &h
109.storeroom 仓库 tqIz$84G
110.sale invoice 销售发票 IBWUeB:b
111.price list 价目表 B3
'qmi<
112.positive confirmation request 积极式询证函 {hX.R
113.negative confirmation request 消极式询证函 A:1O:LB=!
114.purchase requisition 请购单 \CL |=8[2
115.receiving report 验收报告 <$n%h/2%
116.gross margin 毛利 <w}k9
(Ds
117.manufacturing overhead 制造费用 AU}P`fT!
118.material requisition 领料单 glh2CRUj
119.inventory-taking 存货盘点 S?%V o* Y
120.bond certificate 债券 O k_I}X
121.stock certificate 股票 f8)D|
122.audit report 审计报告 r:y*l4
123.entity 被审计单位 =V1k'XJ
124.addressee of the audit report 审计报告的收件人 FK{YRt
125.unqualified opinion 无保留意见 +}X?+Epm
126.qualified opinion 保留意见 }.7!@!q.
127.disclaimer of opinion 无法表示意见 Va06(Cq
128.adverse opinion 否定意见 2s;/*<WM
129 Auditors‘Report审计报告 0b=OK0n!%
130 internal audit内部审计 ~
@Ib:M
131 public sector audit政府审计 n6[bF"v
账项基础审计accounting number-based audit KGkzE
风险导向审计方法risk-oriented audit approach {SW104nb