1.audit 审计 G+1i~&uV
2.attestation Q-?6o
鉴证 m++=FsiX=
3.credibility >|pN4FS
可信赖程度 hRN
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4.audit of financial statements 财务报表审计 C)mR~Ey
5.agreed-upon procedures 执行商定程序 Fr_6pEH]}
6.high levels of assurance 高水平保证 H
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7.compilation 编制 1d!TU=*
8.reliability 可靠性 c
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9.relevance 相关性 Ck:+F+7_v
10.professional skepticism 职业谨慎 rh DiIO_
11.objectivity 客观性 Eq=j+ch7
12. professional competence 专业胜任能力 'si{6t|
13.Senior/CPA-in-charge 项目经理 3ESrd"W=
14.audit engagement letter 业务约定书 [ <j4w
15.recurring audit 连续审计 Ltk-1zhI
16.the client 委托人 R:`)*=rL%
17.change CPA 更换注册会计师 iHT=ROL
18.the existing CPA 现任注册会计师 cAn
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19.the successor CPA 后任注册会计师 fizL_`uMqb
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 IQWoK"B
22.expert 专家 AHU=`z
23.the board of directors 董事会 L1kAAR
24.knowledge of the entity‘ s business 了解被审计单位情况 2v<O}
25.assess material misstatement risks评估重大错报风险 [ut[W9
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 C[,&Y&`j
27.a general knowledge of ————- 初步了解―――的情况 */OKg;IMi
28.a more knowledge of—————— 进一步了解的情况 `<6FCn4{X
29.the prior year‘s working papers 以前年度工作底稿 RgVnx] IF
30.minutes of meeting 会议纪要 d+nxvh?I8
31.business risks 经营风险 Nj.;mr<
32.appropriateness 适当性 w8bvq
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33.accounting estimate 会计估计 Y[s}?Xu]w#
34.management representations 管理层声明 Ek60[a
35.going concern assumption 持续经营假设 pV`/6
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36.audit plan 审计计划 CY\D.Eow
37.significant audit areas 重点审计领域 x@@bC=iY$
38.error 错误 rYM@e
39.fraud舞弊 Y(Y#H$w
40.modified or additional procedures 修改或追加审计程序 !8Y A1 o
41.misappropriation of assets 侵占资产 &@ ${@
42.transactions without substance 虚假交易 ?z0W1a
43.unusual pressures 异常压力 "|BSGV!8
44.the suspected noncompliance 涉嫌存在违法行为 #itZ~tol
45.materialiy 重要性 S4pEBbV^n
46.exceed the materiality level 超过重要性水平 d(K}v\3!
47.approach the materiality level 接近重要性水平 aoBiN_
48.an acceptably low level 可接受水平 qYQ
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 F<^f6z8
50.misstatements or omissions 错报或漏报 )SJ"IY\P
51.aggregate 总计 VI-6
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52.subsequent events 期后事项 Yq'D-$@
53.adjust the financial statements 调整财务报表 lx7]rkWo|a
54.perform additional audit procedures 实施追加的审计程序 S~>R}=
55.audit risk 审计风险 T!i
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56.detection risk 检查风险 CaVVlL
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 wG73GD38
59.tolerable misstatement 可容忍错报 MpTOC&NG%s
60.the acceptable level of detection risk 可接受的检查风险 ,20l` :
61.assessed level of material misstatement risk 重大错报风险的评估水平 7nsovWp
62.simall business 小规模企业 !="8ok+
63.accounting system 会计系统 DPkH:X
64.test of control 控制测试 >uDC!0)R
65.walk-through test 穿行测试 i1K$~
66.communication 沟通 ,YJn=9pTl
67.flow chart 流程图 _M^^0kf
68.reperformance of internal control 重新执行 Ir=G\/A
69.audit evidence 审计证据 {gxP_>
70.substantive procedures 实质性程序 S|fb
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71.assertions 认定 cgO<%_l3`
72.esistence 存在 "ji+~%`^[t
73.occurrence 发生 nX\mCO4
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74.completeness 完整性 R:rols"QM
75.rights and obligations 权利和义务 bn7g!2
76.valuation and allocation 计价和分摊 v3G$9(NE;
77.cutoff 截止 ~[f
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78.accuracy 准确性 Xc4zUEO9
79.classification 分类 k9;t3-P
80.inspection 检查 -!V{wD3,B
81.supervision of counting 监盘 Rd<K.7&A}
82.observation 观察 z|t2
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83.confirmation 函证 E^0a; |B[
84.computation 计算 B*9?mcP\
85.analytical procedures 分析程序 lPrAx0m13%
86.vouch 核对 R7KV
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87.trace 追查 /,~g"y.;,
88.audit sampling 审计抽样 skU
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89.error 误差 <\eRa{ef
90.expected error 预期误差 3d,:,f|h
91.population 总体 7 fXJP5j
92.sampling risk 抽样风险 %xKZ"#Z#K
93.non- sampling risk 非抽样风险 `Y^l.%AZZ
94.sampling unit 抽样单位 bcT'!:
95.statistical sampling 统计抽样 y.s\MWvv>u
96.tolerable error 可容忍误差 GB;_!69I
97.the risk of under reliance 信赖不足风险 x&"P^gh)
98.the risk of over reliance 信赖过度风险 l%p,m[
99.the risk of incorrect rejection 误拒风险 /`0>U
100. the risk of incorrect acceptance 误受风险 'Hs*
101.working trial balance 试算平衡表 L$r
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102.index and cross-referencing 索引和交叉索引 `sgW0Uf
103.cash receipt 现金收入 z.+%{_pe
104.cash disbursement 现金支出 18p4]:L
105.bank statement 银行对账单 ,6o tm
106.bank reconciliation 银行存款余额调节表 H}q$6WE
107.balance sheet date 资产负债表日 LDYa{w-t
108.net realizable value 可变现净值 s%8,'3&
109.storeroom 仓库 &aa3BgxyE
110.sale invoice 销售发票 x 0#u2j?zj
111.price list 价目表 Z[0/x.pp$
112.positive confirmation request 积极式询证函 cmAdQ)(Kzd
113.negative confirmation request 消极式询证函 &|#,Bsk"@
114.purchase requisition 请购单 t*dq*(3"c
115.receiving report 验收报告 z`NJelcuz\
116.gross margin 毛利 |68u4z K
117.manufacturing overhead 制造费用 _/u(:
118.material requisition 领料单 ~|N,{GaL
119.inventory-taking 存货盘点 g++-v HD
120.bond certificate 债券 NqveL<r`
121.stock certificate 股票 {+[Ex2b$
122.audit report 审计报告 RKM5FXX
123.entity 被审计单位 F,Ve, 7kh
124.addressee of the audit report 审计报告的收件人 UJ(UzKq8
125.unqualified opinion 无保留意见 cd=K=P}p
126.qualified opinion 保留意见 L"NfOST3'R
127.disclaimer of opinion 无法表示意见 2E`mbT,v&
128.adverse opinion 否定意见 2m} bddS
129 Auditors‘Report审计报告 0c8_&
130 internal audit内部审计 nLC5FA7<
131 public sector audit政府审计 C\vOxBAB
账项基础审计accounting number-based audit Qpj[]c5
风险导向审计方法risk-oriented audit approach ^~6gkS
}