1.audit 审计 'HV}Tr
2.attestation G#4cWn'
鉴证 gU}?Yy
3.credibility T<0Bq"'%
可信赖程度 rkl/5z??
4.audit of financial statements 财务报表审计 w`Dzk.2
5.agreed-upon procedures 执行商定程序 STmCj
6.high levels of assurance 高水平保证 iV71t17
7.compilation 编制 .0q %A1H
8.reliability 可靠性 7c6-S@L
9.relevance 相关性 )N2yhdcqI
10.professional skepticism 职业谨慎 JqH2c=}-
11.objectivity 客观性 pDlh^?cux
12. professional competence 专业胜任能力 ?^&!/,
13.Senior/CPA-in-charge 项目经理 0nz
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14.audit engagement letter 业务约定书 R#bg{|
15.recurring audit 连续审计 UgJ^
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16.the client 委托人 $/45*
17.change CPA 更换注册会计师 /7h%sCX
18.the existing CPA 现任注册会计师 6|LDb"Rvy
19.the successor CPA 后任注册会计师 -zz9k=q
20.the preceding CPA前任注册会计师 %2oLND}?z
21.issue the audit report 出具审计报告 u6jJf@!ws
22.expert 专家 mI in'M
23.the board of directors 董事会 -ij1%#t z
24.knowledge of the entity‘ s business 了解被审计单位情况 mcDW&jwQ
25.assess material misstatement risks评估重大错报风险 gpr];lgS
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 tQJ@//C\z
27.a general knowledge of ————- 初步了解―――的情况 miHW1h[=
28.a more knowledge of—————— 进一步了解的情况 Ze Shn
29.the prior year‘s working papers 以前年度工作底稿 O,JthlAV4
30.minutes of meeting 会议纪要 uD:O[H-x
31.business risks 经营风险 }.zgVLL
32.appropriateness 适当性 <WBGPzVZE
33.accounting estimate 会计估计 +I\bs.84
34.management representations 管理层声明 3[aJ=5
35.going concern assumption 持续经营假设 G';oM;~/|
36.audit plan 审计计划 x'JfRz
37.significant audit areas 重点审计领域 on&N=TN
38.error 错误 |klL KX&
39.fraud舞弊 GJy,)EO6{
40.modified or additional procedures 修改或追加审计程序 PLo.q|%
41.misappropriation of assets 侵占资产 s[s 6E`Q
42.transactions without substance 虚假交易 4N` MY8',
43.unusual pressures 异常压力 p-KuCobz]
44.the suspected noncompliance 涉嫌存在违法行为 ~Nc]`95
45.materialiy 重要性 7 cIVK}&
46.exceed the materiality level 超过重要性水平 s^KxAw_IV
47.approach the materiality level 接近重要性水平 5K6_#g4"
48.an acceptably low level 可接受水平 &*)tqQeQf
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 s.GhquFCrU
50.misstatements or omissions 错报或漏报 (c[h,>`@:
51.aggregate 总计 p Y>yJ)
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 O&w$
54.perform additional audit procedures 实施追加的审计程序 ? ! 1uw
55.audit risk 审计风险 *=|i"
56.detection risk 检查风险 vCpi|a_eCu
57.inappropriate audit opinion 不适当的审计意见 7L-%5:1%
58.material misstatement 重大的错报 SV\x2
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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 g:o\ r
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61.assessed level of material misstatement risk 重大错报风险的评估水平 !w)Mm P Xb
62.simall business 小规模企业 m1[QD26
63.accounting system 会计系统 ZXUe4@qfl
64.test of control 控制测试 lP9I\Ge&
65.walk-through test 穿行测试 D 1hKjB&
66.communication 沟通 Dh9-~}sW'
67.flow chart 流程图 M3t_!HP}!
68.reperformance of internal control 重新执行 NI^Y%N
69.audit evidence 审计证据 %*19S.=l
70.substantive procedures 实质性程序 BO9Z"|"
71.assertions 认定 j{;3+LCo*
72.esistence 存在 Y?5yzD:
73.occurrence 发生 ]nQ$:%HP
74.completeness 完整性 l.34
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75.rights and obligations 权利和义务 [{ { ?e6J
76.valuation and allocation 计价和分摊 f<}!A$wd
77.cutoff 截止 #VO2O0GR
78.accuracy 准确性 [y{ag{
79.classification 分类 ~F(+uJbO
80.inspection 检查 _+Q$h4t
81.supervision of counting 监盘 tAC,'im:*
82.observation 观察 W?l .QQk
83.confirmation 函证 KOmP-q=6
84.computation 计算 R_1C+
85.analytical procedures 分析程序 t~a$|(
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86.vouch 核对 asq/_`
87.trace 追查 ?}]kIK}MC
88.audit sampling 审计抽样 ILO+=xU
89.error 误差 G4{qWa/
90.expected error 预期误差 V?
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91.population 总体 a:|4q
92.sampling risk 抽样风险 dH/t|.%
93.non- sampling risk 非抽样风险 NSgHO`gU8
94.sampling unit 抽样单位 /-hF<oNQ
95.statistical sampling 统计抽样 )>Q 2G/@
96.tolerable error 可容忍误差 =k*0O_
97.the risk of under reliance 信赖不足风险 3'"M31iA
98.the risk of over reliance 信赖过度风险 %'t~e?d!
99.the risk of incorrect rejection 误拒风险 qE`
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100. the risk of incorrect acceptance 误受风险 h/fCCfO,
101.working trial balance 试算平衡表 ^kl9U+
102.index and cross-referencing 索引和交叉索引 9kF#*
103.cash receipt 现金收入 `JE>GZY
104.cash disbursement 现金支出 38m%ifh)
105.bank statement 银行对账单 PD}R7[".>
106.bank reconciliation 银行存款余额调节表 YDNqW
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107.balance sheet date 资产负债表日 bF KPV%`
108.net realizable value 可变现净值 VBX#
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109.storeroom 仓库 @*DIB+K
110.sale invoice 销售发票 da2[
111.price list 价目表 ]v{fFmL
112.positive confirmation request 积极式询证函 `Q&]dE=
113.negative confirmation request 消极式询证函 VRX"
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114.purchase requisition 请购单 yo*iv+l
115.receiving report 验收报告 &
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116.gross margin 毛利 +hg\DqO^M
117.manufacturing overhead 制造费用 [)3 U])w/
118.material requisition 领料单 }x.)gW
119.inventory-taking 存货盘点 vaj66nV
120.bond certificate 债券 fl"y@;;#h
121.stock certificate 股票 >-w=7,?'?z
122.audit report 审计报告 gFT~\3jp=
123.entity 被审计单位 W"kw>JEt
124.addressee of the audit report 审计报告的收件人 {}pqxouE
125.unqualified opinion 无保留意见 q~J
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126.qualified opinion 保留意见 R1.sq(z`
127.disclaimer of opinion 无法表示意见 g&4~nEp
128.adverse opinion 否定意见 j#e.rNG
129 Auditors‘Report审计报告
y"\,%.
130 internal audit内部审计 8'lhp2#h
131 public sector audit政府审计 O|Ic[XfLx
账项基础审计accounting number-based audit 16QbB;
风险导向审计方法risk-oriented audit approach y<`?@(0$