1.audit 审计 #Pe\Z/
2.attestation |R_xY=z?
鉴证 lB5[
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3.credibility |Fh`.iT%c
可信赖程度 )w}*PL
4.audit of financial statements 财务报表审计 Apw-7*/
5.agreed-upon procedures 执行商定程序 b&U5VA0=1
6.high levels of assurance 高水平保证 @&a
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7.compilation 编制 sT;=7L<TA
8.reliability 可靠性 o
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9.relevance 相关性 `Cb<KAaCH
10.professional skepticism 职业谨慎 2u I`$A:
11.objectivity 客观性 Ep v3/`I
12. professional competence 专业胜任能力 d'**wh,
13.Senior/CPA-in-charge 项目经理 .@x"JI>;
14.audit engagement letter 业务约定书 TkoCyD9
15.recurring audit 连续审计 NO0[`jy(
16.the client 委托人 (rY1O:*S
17.change CPA 更换注册会计师 8V53+]c$Y
18.the existing CPA 现任注册会计师 >mGGJvTx
19.the successor CPA 后任注册会计师 z-{"pI
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 `*uuB;
22.expert 专家 \nWzn4f
23.the board of directors 董事会 *y[~kWI
24.knowledge of the entity‘ s business 了解被审计单位情况 e\|E; l
25.assess material misstatement risks评估重大错报风险 4`^TC[
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 ^q4:zZZ
27.a general knowledge of ————- 初步了解―――的情况
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28.a more knowledge of—————— 进一步了解的情况 .{Eg(1At
29.the prior year‘s working papers 以前年度工作底稿 BT*K,p
30.minutes of meeting 会议纪要 *$WiJ3'(m
31.business risks 经营风险 $[^ KCNB
32.appropriateness 适当性 q4IjCu+
33.accounting estimate 会计估计 Jn^Wzn[q
34.management representations 管理层声明 $F
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35.going concern assumption 持续经营假设
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36.audit plan 审计计划 @Tj
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37.significant audit areas 重点审计领域 cbg3b
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38.error 错误 :,J86#S)
39.fraud舞弊 ;jY'z5PH5
40.modified or additional procedures 修改或追加审计程序 ={&TeMMA
41.misappropriation of assets 侵占资产 @Ig,_i\UY:
42.transactions without substance 虚假交易 |'l* $
43.unusual pressures 异常压力 TTw~.x,
44.the suspected noncompliance 涉嫌存在违法行为 ud~VQXZo
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 IQAV`~_G
47.approach the materiality level 接近重要性水平 Rt} H.D
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48.an acceptably low level 可接受水平 ZEYT17g]
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 HZX(kYV
50.misstatements or omissions 错报或漏报 Z%E;*R2+:>
51.aggregate 总计 8M<q-sn4B
52.subsequent events 期后事项 c|.~f+
53.adjust the financial statements 调整财务报表 dkVF
54.perform additional audit procedures 实施追加的审计程序 &Op_!]8`U
55.audit risk 审计风险 U-&dn%Sq
56.detection risk 检查风险 G>&Ta p>
57.inappropriate audit opinion 不适当的审计意见 l 8qCg/ew
58.material misstatement 重大的错报 d"`/P?nx
59.tolerable misstatement 可容忍错报 ;x^WPYEj
60.the acceptable level of detection risk 可接受的检查风险 c6.S jV
61.assessed level of material misstatement risk 重大错报风险的评估水平 |`B*\\ 1
62.simall business 小规模企业 P MV;A{T
63.accounting system 会计系统 j")#"& m
64.test of control 控制测试 @~,&E*X! .
65.walk-through test 穿行测试 {]BPSj{B
66.communication 沟通 O9?t,1
67.flow chart 流程图 094~ s
68.reperformance of internal control 重新执行 h8B:}_Cu
69.audit evidence 审计证据 C,r[H5G#
70.substantive procedures 实质性程序 b&BkT%aA(G
71.assertions 认定 t.Q}V5t{g
72.esistence 存在 HI&N&a9C
73.occurrence 发生 "*UN\VV+s
74.completeness 完整性 BPs|qb-
75.rights and obligations 权利和义务 [CxnGeKK
76.valuation and allocation 计价和分摊 8S/SXyS
77.cutoff 截止 v<CZ.-r\j
78.accuracy 准确性 jeLRS8];
79.classification 分类 @`t#Bi9
80.inspection 检查 HEh,Cf7`'
81.supervision of counting 监盘 $23*:)&J4
82.observation 观察 @{/GdB,}
83.confirmation 函证 mqe83 k%
84.computation 计算 %:Mi6sR|
85.analytical procedures 分析程序 eYNu78u
86.vouch 核对 l ld,&N8
87.trace 追查 qV]p\/a.
88.audit sampling 审计抽样 t7#lRp&
89.error 误差 bvn%E
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90.expected error 预期误差
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91.population 总体 8G3CQ]G
92.sampling risk 抽样风险 3lr9nBR
93.non- sampling risk 非抽样风险 '^mCLfo0}
94.sampling unit 抽样单位 st4z+$L
95.statistical sampling 统计抽样 ^i+ d 3
96.tolerable error 可容忍误差 ["O/%6b9+
97.the risk of under reliance 信赖不足风险 eV(nexE
98.the risk of over reliance 信赖过度风险 w8veh[%3n
99.the risk of incorrect rejection 误拒风险 .h c-uaL
100. the risk of incorrect acceptance 误受风险 zP554Gr ?
101.working trial balance 试算平衡表 &k53*Wo
102.index and cross-referencing 索引和交叉索引 J)o.@+Q}
103.cash receipt 现金收入 P'}WmE'B}F
104.cash disbursement 现金支出 ''D\E6c\
105.bank statement 银行对账单 omdoH?
106.bank reconciliation 银行存款余额调节表 y0}3s)lKv
107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 96ydcJY0'
109.storeroom 仓库 IhR;YM[K
110.sale invoice 销售发票 7 +]+S`
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111.price list 价目表 2bv/-^
112.positive confirmation request 积极式询证函 n1XJuc~
113.negative confirmation request 消极式询证函 ^
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114.purchase requisition 请购单 Q'
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115.receiving report 验收报告 |; [XZ ZZ
116.gross margin 毛利 h95a61a,Vy
117.manufacturing overhead 制造费用 1 sJtkge:
118.material requisition 领料单 o,NTI
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119.inventory-taking 存货盘点 IN^dJ^1+
120.bond certificate 债券 };{Qx
121.stock certificate 股票 +4
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122.audit report 审计报告 <ztcCRov
123.entity 被审计单位 sh#hDU/</
124.addressee of the audit report 审计报告的收件人 C\`*_t
125.unqualified opinion 无保留意见 VsU*yG a
126.qualified opinion 保留意见 p[LPi5
127.disclaimer of opinion 无法表示意见 ^WF/gup\hS
128.adverse opinion 否定意见 Z:(Zy
129 Auditors‘Report审计报告 C(Cuk4K
130 internal audit内部审计 h/goV
131 public sector audit政府审计 fvE:'( #?
账项基础审计accounting number-based audit y/vGt_^;3<
风险导向审计方法risk-oriented audit approach }+@GgipyO.