1.audit 审计 Bmuf[-}QW
2.attestation ?Z%Ja_}8ma
鉴证 iK{q_f\"
3.credibility 0-cqux2U
可信赖程度 jq(3y|6,
4.audit of financial statements 财务报表审计 |qbCmsY5/
5.agreed-upon procedures 执行商定程序 |gEA.}
pY
6.high levels of assurance 高水平保证 O-B~~$g
7.compilation 编制 epa)
ctS9
8.reliability 可靠性 ,t5X'sY L
9.relevance 相关性 ~d6
_
10.professional skepticism 职业谨慎 L(Q v78F
11.objectivity 客观性 ;hR!j!3}
12. professional competence 专业胜任能力 bep}|8,#u
13.Senior/CPA-in-charge 项目经理 WL-+;h@VQ
14.audit engagement letter 业务约定书 en>d T
15.recurring audit 连续审计 fVv#|
16.the client 委托人 ,}F2l|x_
17.change CPA 更换注册会计师 jfF,:(P%W
18.the existing CPA 现任注册会计师 @<Au|l`
19.the successor CPA 后任注册会计师 1)
V,>)Ak
20.the preceding CPA前任注册会计师 =Run
21.issue the audit report 出具审计报告 YfUdpa0
22.expert 专家 cAC2Xq
23.the board of directors 董事会 |Axg}Q|
24.knowledge of the entity‘ s business 了解被审计单位情况 L^rtypkJ
25.assess material misstatement risks评估重大错报风险 Y9~;6fg
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 Mp;t?C4
27.a general knowledge of ————- 初步了解―――的情况 ERQa,h/
28.a more knowledge of—————— 进一步了解的情况 xG0IA 7
29.the prior year‘s working papers 以前年度工作底稿 [^ck;4q
30.minutes of meeting 会议纪要 W+PAlsOC
31.business risks 经营风险 x^_Wfkch]
32.appropriateness 适当性 OqUEj 0X
33.accounting estimate 会计估计 K
!8+~[
34.management representations 管理层声明 vgOmcf%;
35.going concern assumption 持续经营假设 =:`1!W0I
36.audit plan 审计计划 zNRoFz.
37.significant audit areas 重点审计领域 AoyU1MR(
38.error 错误 _v4TyJ
39.fraud舞弊 #C|:]moe
40.modified or additional procedures 修改或追加审计程序 ,
$5;
41.misappropriation of assets 侵占资产 6"WR}S0o
42.transactions without substance 虚假交易 =]oBBokV
43.unusual pressures 异常压力 q]:+0
~cz
44.the suspected noncompliance 涉嫌存在违法行为 wE3^6
45.materialiy 重要性 *{tn/ro6a
46.exceed the materiality level 超过重要性水平 M]!\X6<_
47.approach the materiality level 接近重要性水平 %*OKhrM
48.an acceptably low level 可接受水平 =O1CxsKt6
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 td4*+)'FY
50.misstatements or omissions 错报或漏报 t
p$NT.z
51.aggregate 总计 \*6%o0c
52.subsequent events 期后事项 ^ef:cS$;
53.adjust the financial statements 调整财务报表 _6THyj$f
54.perform additional audit procedures 实施追加的审计程序 7;KmJ}$
55.audit risk 审计风险 is{I5IR\/
56.detection risk 检查风险 $=iz&{9
57.inappropriate audit opinion 不适当的审计意见 7M}T^LC
58.material misstatement 重大的错报 jEklf0Z
59.tolerable misstatement 可容忍错报 t)g1ICt
60.the acceptable level of detection risk 可接受的检查风险 =sedkrM
61.assessed level of material misstatement risk 重大错报风险的评估水平 (Z.K3
62.simall business 小规模企业 ttLChL
63.accounting system 会计系统 btw_k+Fh
64.test of control 控制测试 lE08UEk1i
65.walk-through test 穿行测试 J/w?Fa<
66.communication 沟通 .{H
U1/!
67.flow chart 流程图 ^R1
nOo/
68.reperformance of internal control 重新执行 2i',
e
69.audit evidence 审计证据 S +|aCRS
70.substantive procedures 实质性程序 t-dN:
1
71.assertions 认定 g]iWD;61
72.esistence 存在 ru3nnF_I
73.occurrence 发生 &PD
4+%!
74.completeness 完整性 e`4OlM]
75.rights and obligations 权利和义务 * kgbcU f8
76.valuation and allocation 计价和分摊 2|tZ xlt-
77.cutoff 截止 Zp@p9][C
78.accuracy 准确性 Bcrd}'no
79.classification 分类 ^Ot+,l)
80.inspection 检查 Zi$a6
81.supervision of counting 监盘
V!c{%zd
82.observation 观察 xBG&ZM4"^f
83.confirmation 函证 JoKD6Q1D
84.computation 计算 Po&gr@e
.V
85.analytical procedures 分析程序 $rs7D}VNc
86.vouch 核对 1>bkVA
87.trace 追查 /-E>5 w U
88.audit sampling 审计抽样 9+@_ZI-
89.error 误差
}CaL:kY8
90.expected error 预期误差 a~OCo
91.population 总体 ")ow,r^"
92.sampling risk 抽样风险 HYLU]9aH8
93.non- sampling risk 非抽样风险 s?=f,I
94.sampling unit 抽样单位 KmZUDU%R
95.statistical sampling 统计抽样 g Gg8O? Z
96.tolerable error 可容忍误差 :
i3 -7k
97.the risk of under reliance 信赖不足风险 gTW(2?xYf
98.the risk of over reliance 信赖过度风险 P~;NwHZ?k
99.the risk of incorrect rejection 误拒风险 VyCBJK
100. the risk of incorrect acceptance 误受风险 ~yt+xWV
101.working trial balance 试算平衡表 S#!PDg
102.index and cross-referencing 索引和交叉索引 {\`#,[
103.cash receipt 现金收入 |=l;UqB
104.cash disbursement 现金支出 vBj{bnl
105.bank statement 银行对账单
[rU8%
106.bank reconciliation 银行存款余额调节表 Kx*;!3-V$
107.balance sheet date 资产负债表日 *`ji2+4Sjw
108.net realizable value 可变现净值 [@#P3g\:>W
109.storeroom 仓库 M=26@ n
110.sale invoice 销售发票 +H/^RvUjF
111.price list 价目表 )eY3[>`
112.positive confirmation request 积极式询证函 ~c! XQJ
113.negative confirmation request 消极式询证函 ;.!AX|v
114.purchase requisition 请购单 J.?6a:#bU/
115.receiving report 验收报告 *M/3 1qI
116.gross margin 毛利 L2P~moVIi
117.manufacturing overhead 制造费用 h:"<x$F
118.material requisition 领料单 O9p8x2
119.inventory-taking 存货盘点 ff?:_q+.N
120.bond certificate 债券 8NPt[*
121.stock certificate 股票 q<r{ps
122.audit report 审计报告 1`5d~>fV
123.entity 被审计单位 mcb0%
124.addressee of the audit report 审计报告的收件人 pHni"iT
125.unqualified opinion 无保留意见 v)d\
5#7
126.qualified opinion 保留意见 hn)mNb!
127.disclaimer of opinion 无法表示意见 ~7 C` a$
128.adverse opinion 否定意见 w80g)4V+
129 Auditors‘Report审计报告 `WC~cb\
130 internal audit内部审计 pUYa1 =
131 public sector audit政府审计 6Ei>VcN4a
账项基础审计accounting number-based audit P`Anf_
风险导向审计方法risk-oriented audit approach |0B h