1.audit 审计 u\x}8pn
2.attestation OwUhdiG
鉴证 ,I$`-$_'
3.credibility vNY{j7l/W
可信赖程度 %@ODs6 R0
4.audit of financial statements 财务报表审计 fue(
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5.agreed-upon procedures 执行商定程序 C'@i/+
6.high levels of assurance 高水平保证 <#y[gTJ<'>
7.compilation 编制 >~sI8czR*
8.reliability 可靠性 @= Uh',F
9.relevance 相关性 .fFCC`&T
10.professional skepticism 职业谨慎 eRstD>r
11.objectivity 客观性 VimE@ Hz
12. professional competence 专业胜任能力 v
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13.Senior/CPA-in-charge 项目经理 n
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14.audit engagement letter 业务约定书 2dcV"lY
15.recurring audit 连续审计 n;Q7X>-f8`
16.the client 委托人 A5RN5`}
17.change CPA 更换注册会计师 |`,2ri*5A
18.the existing CPA 现任注册会计师 :WS@=sZN
19.the successor CPA 后任注册会计师 V-2
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20.the preceding CPA前任注册会计师 6NuD4Ga
21.issue the audit report 出具审计报告 (sTpmQx,b
22.expert 专家 n;C
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23.the board of directors 董事会 wY%}
24.knowledge of the entity‘ s business 了解被审计单位情况 L>NL:68yN
25.assess material misstatement risks评估重大错报风险 )Y0!~#
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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 x7w4[QYw
27.a general knowledge of ————- 初步了解―――的情况 rjAn@!|:+
28.a more knowledge of—————— 进一步了解的情况 vY}g<*
29.the prior year‘s working papers 以前年度工作底稿 w"|L:8
30.minutes of meeting 会议纪要 :$|HNeDO
31.business risks 经营风险 z`}qkbvi
32.appropriateness 适当性 [z\$?VJspQ
33.accounting estimate 会计估计 q=m'^
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34.management representations 管理层声明 Zw9FJ/Zn@
35.going concern assumption 持续经营假设 SrJGTuXg
36.audit plan 审计计划 `pS9_NYZ}
37.significant audit areas 重点审计领域 uc\Kg
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38.error 错误 KYhw OGN
39.fraud舞弊 {.|CdqwY
40.modified or additional procedures 修改或追加审计程序 glxsa8
41.misappropriation of assets 侵占资产 JPUW6e07o
42.transactions without substance 虚假交易 ^j7Vt2-
43.unusual pressures 异常压力 ({)+3]x
44.the suspected noncompliance 涉嫌存在违法行为 e4_rC'=
45.materialiy 重要性 IGQFtO/x
46.exceed the materiality level 超过重要性水平 7#a-u<HF"
47.approach the materiality level 接近重要性水平 *W1dG#Np}
48.an acceptably low level 可接受水平 q5+4S5R*^
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 SmH=e@y~Lx
50.misstatements or omissions 错报或漏报 9};8?mucr
51.aggregate 总计 qkY:3Ozw
52.subsequent events 期后事项 LEf^cM=>
53.adjust the financial statements 调整财务报表 GPudaF{
54.perform additional audit procedures 实施追加的审计程序 k FD;i
55.audit risk 审计风险 gzT*-
56.detection risk 检查风险 RJ&RTo
57.inappropriate audit opinion 不适当的审计意见 MUc$j&
58.material misstatement 重大的错报 (gU!=F?#m
59.tolerable misstatement 可容忍错报 S L
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60.the acceptable level of detection risk 可接受的检查风险 $6 9&O
61.assessed level of material misstatement risk 重大错报风险的评估水平 lU\[aNs
62.simall business 小规模企业 50wulGJud
63.accounting system 会计系统 s`8= 3]w
64.test of control 控制测试 UHkMn
65.walk-through test 穿行测试 zxl@(hd
66.communication 沟通 ]|ag
67.flow chart 流程图 4f@rv^f(X
68.reperformance of internal control 重新执行 7U"g3a)=
69.audit evidence 审计证据 W,n!3:7s
70.substantive procedures 实质性程序 R|, g<
71.assertions 认定 Rsk4L0
72.esistence 存在 JR21>;l#2
73.occurrence 发生 C2I_%nU Z1
74.completeness 完整性 ~jk|4`I?T
75.rights and obligations 权利和义务 p)-^;=<B3
76.valuation and allocation 计价和分摊 k%#EEMh
77.cutoff 截止 `UaD6Mc<Mz
78.accuracy 准确性 ZvX*t)VjTz
79.classification 分类 R+z2}}Z!`
80.inspection 检查 5Ln,{vsv
81.supervision of counting 监盘 AeM^73t
82.observation 观察 |aS.a&vwR
83.confirmation 函证 cwlRQzQ(
84.computation 计算 ?e4YGOe.
85.analytical procedures 分析程序 ;xj?z\=Pg
86.vouch 核对 \?-<4Bc@
87.trace 追查 JFmC\
88.audit sampling 审计抽样 |syR6(U}
89.error 误差 vn8aFA
90.expected error 预期误差
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91.population 总体
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92.sampling risk 抽样风险 }R2u@%n{
93.non- sampling risk 非抽样风险 V2EUW!gn
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94.sampling unit 抽样单位 K@]4g49A/j
95.statistical sampling 统计抽样 ^[`%&uj!g
96.tolerable error 可容忍误差 |YWD8 +
97.the risk of under reliance 信赖不足风险 ^z*t%<@[Q
98.the risk of over reliance 信赖过度风险 Gb6 'n$g
99.the risk of incorrect rejection 误拒风险 JXQO~zj
100. the risk of incorrect acceptance 误受风险 Ll't>)
101.working trial balance 试算平衡表 f
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102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 vI>w e
104.cash disbursement 现金支出 T?0eVvM
105.bank statement 银行对账单 "HIRTE;&
106.bank reconciliation 银行存款余额调节表 ^{`exCwMx
107.balance sheet date 资产负债表日 >]TWXmx/w
108.net realizable value 可变现净值 Sz`,X0a
109.storeroom 仓库 2]*OQb#O6e
110.sale invoice 销售发票 !;A\.~-!G
111.price list 价目表 ADzhNfS
112.positive confirmation request 积极式询证函 6d}lw6L
113.negative confirmation request 消极式询证函 (ZZ8L-s
114.purchase requisition 请购单 IEi^kJflU
115.receiving report 验收报告 "(O>=F&
116.gross margin 毛利 /,yd+wcW#
117.manufacturing overhead 制造费用 h[Y1?ln&h
118.material requisition 领料单 0s[Hkhls
119.inventory-taking 存货盘点 !Ai@$tl[S
120.bond certificate 债券 (w3YvG.
121.stock certificate 股票 wwZ ,;\
122.audit report 审计报告 b8UO,fY q
123.entity 被审计单位 qy TU8Wp
124.addressee of the audit report 审计报告的收件人 ~36!?&eA8
125.unqualified opinion 无保留意见 g3y~bf
126.qualified opinion 保留意见 CHX #^0m.
127.disclaimer of opinion 无法表示意见 a1lh-2xX
128.adverse opinion 否定意见 ?6U0PChy
129 Auditors‘Report审计报告 NX
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130 internal audit内部审计 *GPiOA
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131 public sector audit政府审计 }Sv:`9=
账项基础审计accounting number-based audit W|mo5qrLS2
风险导向审计方法risk-oriented audit approach U5
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