1.audit 审计 ir{li?kV
2.attestation tk5zq-/d
鉴证 &Hi;>
3.credibility f} !Eu
可信赖程度 f@j )t%mh
4.audit of financial statements 财务报表审计 zao=}j?
5.agreed-upon procedures 执行商定程序 j; MQ_?"iN
6.high levels of assurance 高水平保证 ~pC\"LU`
7.compilation 编制 N|rB~
8.reliability 可靠性 8ofKj:W]
9.relevance 相关性 oSl@EI
10.professional skepticism 职业谨慎 d:L|BkQ7*
11.objectivity 客观性 t:O"t
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12. professional competence 专业胜任能力 0|}]=XN^
13.Senior/CPA-in-charge 项目经理 NQmdEsK
14.audit engagement letter 业务约定书 tKX+eA]
15.recurring audit 连续审计 J#*%r)
16.the client 委托人 @2`$ XWD
17.change CPA 更换注册会计师 +F4SU(T
18.the existing CPA 现任注册会计师 uxOeD%Z>
19.the successor CPA 后任注册会计师 .N>Th/K8
20.the preceding CPA前任注册会计师 |>~pA}
21.issue the audit report 出具审计报告 ln2lFfz
22.expert 专家 ?'IY0^
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 Wb%t6N?
25.assess material misstatement risks评估重大错报风险 "g%=FH3e
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 #]kO/Mr
27.a general knowledge of ————- 初步了解―――的情况 =j~vL`d2]
28.a more knowledge of—————— 进一步了解的情况 '* eeup
29.the prior year‘s working papers 以前年度工作底稿 6Bf aB:
30.minutes of meeting 会议纪要 ^2a 63_
31.business risks 经营风险 >+FaPym
32.appropriateness 适当性 0@tN3u?dx
33.accounting estimate 会计估计 .Cz9?]jyI
34.management representations 管理层声明 BW x=Q
35.going concern assumption 持续经营假设 m#,AD,s
36.audit plan 审计计划 _*.Im
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37.significant audit areas 重点审计领域 J=t@
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38.error 错误 KK';ho,W
39.fraud舞弊 %F}i2!\<L
40.modified or additional procedures 修改或追加审计程序 UGP,/[XI
41.misappropriation of assets 侵占资产 I
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42.transactions without substance 虚假交易 EXEB A&*
43.unusual pressures 异常压力 +pY--5t
44.the suspected noncompliance 涉嫌存在违法行为 b[rVr
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45.materialiy 重要性 @#2KmM~I
46.exceed the materiality level 超过重要性水平 va[r~
47.approach the materiality level 接近重要性水平 HZ[.,DuW
48.an acceptably low level 可接受水平 ?J ,K[.z
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
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50.misstatements or omissions 错报或漏报 61W[
51.aggregate 总计 WyU\,"
52.subsequent events 期后事项 =mYwO=:D
53.adjust the financial statements 调整财务报表 _J X>
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54.perform additional audit procedures 实施追加的审计程序 \ RS
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55.audit risk 审计风险 E*"oA1/I
56.detection risk 检查风险 n+57# pS7
57.inappropriate audit opinion 不适当的审计意见 eL_Il.:
58.material misstatement 重大的错报 }0}=-
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59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 )m$MC25
61.assessed level of material misstatement risk 重大错报风险的评估水平 -oT3`d3
62.simall business 小规模企业 o/hj~;(]
63.accounting system 会计系统 LDY3Ya`6m
64.test of control 控制测试 ~X<?&;6
65.walk-through test 穿行测试 lSG]{
66.communication 沟通 l.xKv$uOGR
67.flow chart 流程图 Th!;zu^t
68.reperformance of internal control 重新执行 vMzBp#MT
69.audit evidence 审计证据 b8LA|#]i
70.substantive procedures 实质性程序 @y2cC6+'t
71.assertions 认定 fb8)jd'~}O
72.esistence 存在 4+J>/ xiZ
73.occurrence 发生 zG)vmysJf
74.completeness 完整性 z#B(1uI
75.rights and obligations 权利和义务 $kBcnk
76.valuation and allocation 计价和分摊 J^-a@'`+
77.cutoff 截止 %.WW-S3
78.accuracy 准确性 )%09j0y>l"
79.classification 分类 >BZ,g!N,J}
80.inspection 检查 * .g[vCy
81.supervision of counting 监盘 WOQ>]Z
82.observation 观察 _9y!,ST
83.confirmation 函证 cHC4Y&&uZ
84.computation 计算 { u3giB
85.analytical procedures 分析程序 Mq='|0,
86.vouch 核对 'fYF1gR4
87.trace 追查 >U)>~SQf
88.audit sampling 审计抽样 jJD*s/o
89.error 误差 EE-wi@
90.expected error 预期误差
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91.population 总体 i`5Skr:M
92.sampling risk 抽样风险 {_4`0J`3
93.non- sampling risk 非抽样风险 XXA.wPD-
94.sampling unit 抽样单位 *!9=?
95.statistical sampling 统计抽样 [r1dgwh8
96.tolerable error 可容忍误差 yN/g;bQ
97.the risk of under reliance 信赖不足风险 aVZ/e^kk-
98.the risk of over reliance 信赖过度风险 =E62N7_`=
99.the risk of incorrect rejection 误拒风险 Fl!D2jnN
100. the risk of incorrect acceptance 误受风险 e>x+Xj1
101.working trial balance 试算平衡表 +g;{c+Kw:
102.index and cross-referencing 索引和交叉索引 sB5@6[VDI
103.cash receipt 现金收入 -<:w{cV
104.cash disbursement 现金支出 v]#[bqB.b
105.bank statement 银行对账单 A8g_BLj!e
106.bank reconciliation 银行存款余额调节表 qERJEyU?
107.balance sheet date 资产负债表日 n#sK31;yb
108.net realizable value 可变现净值 tn;{r
109.storeroom 仓库 1p8pH$j'
110.sale invoice 销售发票
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111.price list 价目表 kN6
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112.positive confirmation request 积极式询证函 R$`%<Y3)
113.negative confirmation request 消极式询证函 \,#;gS"
114.purchase requisition 请购单 B`
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115.receiving report 验收报告 yxi&80$
116.gross margin 毛利 s4j]kH
117.manufacturing overhead 制造费用 Z3U%Afl2{
118.material requisition 领料单 yqH9*&KH{
119.inventory-taking 存货盘点 4dy!2KZN
120.bond certificate 债券 RL[F 9g
121.stock certificate 股票 u$FL(m4
122.audit report 审计报告 > Edsanx
123.entity 被审计单位 MnlD87x@X
124.addressee of the audit report 审计报告的收件人 }a;H2&bu
125.unqualified opinion 无保留意见 <fE^S
126.qualified opinion 保留意见 2B^WZlx
127.disclaimer of opinion 无法表示意见 ,~/WYw<o
128.adverse opinion 否定意见 HL-'\wtl
129 Auditors‘Report审计报告 u@tH6k*cBz
130 internal audit内部审计 +F.@n_}p-I
131 public sector audit政府审计 uw/N`u
账项基础审计accounting number-based audit 9z`72(
风险导向审计方法risk-oriented audit approach K'
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