1.audit 审计 /m(
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2.attestation .>wv\i[p
鉴证 /)xlJUq
3.credibility MG /,==
可信赖程度 cpt<WK}
4.audit of financial statements 财务报表审计 ^'p
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5.agreed-upon procedures 执行商定程序 +[J/Zw0{
6.high levels of assurance 高水平保证 g~BoFc.V2~
7.compilation 编制 q~L^au8
8.reliability 可靠性 l88A=iLgv
9.relevance 相关性 `z0{S!
10.professional skepticism 职业谨慎 #q3l!3\mW
11.objectivity 客观性 v|ox!0:#
12. professional competence 专业胜任能力 >a1{397Y}
13.Senior/CPA-in-charge 项目经理 =<@\,xN>C
14.audit engagement letter 业务约定书 #{9G sD
15.recurring audit 连续审计 =&!HwOnp
16.the client 委托人 '!P"xBVAu
17.change CPA 更换注册会计师 &TG5rUUg
18.the existing CPA 现任注册会计师 uY<
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19.the successor CPA 后任注册会计师 O)kg
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20.the preceding CPA前任注册会计师 q>s-Y|
21.issue the audit report 出具审计报告 aZKOY
22.expert 专家 8F)G7
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23.the board of directors 董事会 E42eOGp9i
24.knowledge of the entity‘ s business 了解被审计单位情况 Qp2I[Ioz3
25.assess material misstatement risks评估重大错报风险 ES<{4<Kpx
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 5efxEt>U
27.a general knowledge of ————- 初步了解―――的情况 N~pIC2Woo
28.a more knowledge of—————— 进一步了解的情况 D;Gq)]O
29.the prior year‘s working papers 以前年度工作底稿 ~|wos-nM
30.minutes of meeting 会议纪要 hF3&i=;.
31.business risks 经营风险 Jdy<w&S
32.appropriateness 适当性 :Vg}V"QR
33.accounting estimate 会计估计 x90jw$\%7
34.management representations 管理层声明 eQO#Qso]
35.going concern assumption 持续经营假设 !3oKmL5
36.audit plan 审计计划 i#X!#vyc
37.significant audit areas 重点审计领域 \Hqc9&0
38.error 错误 XT,#g-oi
39.fraud舞弊 FFEfp.T1M
40.modified or additional procedures 修改或追加审计程序 bXYA5wG
41.misappropriation of assets 侵占资产 E3a_8@ZB7
42.transactions without substance 虚假交易 0aR,H[r[?
43.unusual pressures 异常压力 <DH*~tLp2
44.the suspected noncompliance 涉嫌存在违法行为 Sd IX-k.
45.materialiy 重要性 6zIgQ4Bp24
46.exceed the materiality level 超过重要性水平 69kJC/1+l
47.approach the materiality level 接近重要性水平 K?#]("De6
48.an acceptably low level 可接受水平 yBLUNIr
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 }a&mY^
50.misstatements or omissions 错报或漏报 rVQX7l# YI
51.aggregate 总计 8*g ^o\M
52.subsequent events 期后事项 6@tvRDeaDW
53.adjust the financial statements 调整财务报表 kllQca|$4
54.perform additional audit procedures 实施追加的审计程序 P&
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55.audit risk 审计风险 jnuY{0(&
56.detection risk 检查风险 OMihXt[
57.inappropriate audit opinion 不适当的审计意见 RV-h IdAU
58.material misstatement 重大的错报 #$\fh;!W
59.tolerable misstatement 可容忍错报 Q\{x)|{$
60.the acceptable level of detection risk 可接受的检查风险 [O-sVYB
61.assessed level of material misstatement risk 重大错报风险的评估水平 d~ng6pA
62.simall business 小规模企业 !c<w SQ,
63.accounting system 会计系统
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64.test of control 控制测试 ~9D~7UR
65.walk-through test 穿行测试 |!d"*.Q@F
66.communication 沟通 :^C'<SY2Gs
67.flow chart 流程图 ,6<"
68.reperformance of internal control 重新执行 Z&!!]"I
69.audit evidence 审计证据 NB8&
70.substantive procedures 实质性程序 e[X
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71.assertions 认定 U; xF#e
72.esistence 存在 FQeYx-7
73.occurrence 发生 !UV5zmS
74.completeness 完整性 `?s.\Dh
75.rights and obligations 权利和义务 (N~$x
76.valuation and allocation 计价和分摊 UWG+#,1J.\
77.cutoff 截止 nl/UdgI
78.accuracy 准确性 ]]iO- }
79.classification 分类
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80.inspection 检查 ce
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81.supervision of counting 监盘 >`V}U*}*H
82.observation 观察 P-z`c\Rt
83.confirmation 函证 p5]_}I`+2
84.computation 计算 >kY p%r
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85.analytical procedures 分析程序 Mpx/S<Z
86.vouch 核对 7h<> k*E)
87.trace 追查 SHdL/1~t
88.audit sampling 审计抽样 KI&:9j+M)
89.error 误差 AO0!liQ
90.expected error 预期误差 6p<`h^
91.population 总体 /Ic[N&
92.sampling risk 抽样风险 ZykrQ\q9
93.non- sampling risk 非抽样风险 sy<iKCM\
94.sampling unit 抽样单位 Iz\
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95.statistical sampling 统计抽样 /NBTvTI
96.tolerable error 可容忍误差 setLdEi
97.the risk of under reliance 信赖不足风险 ~a+NJ6e1
98.the risk of over reliance 信赖过度风险 66ohmP@04Z
99.the risk of incorrect rejection 误拒风险 Q .RO
100. the risk of incorrect acceptance 误受风险 `
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101.working trial balance 试算平衡表 -Wo15O"
102.index and cross-referencing 索引和交叉索引 z-u?s`k**
103.cash receipt 现金收入 `<vxG4=62\
104.cash disbursement 现金支出 Dm{Ok#@r2
105.bank statement 银行对账单 $iMC/Kym
106.bank reconciliation 银行存款余额调节表 o)]FtL:mm
107.balance sheet date 资产负债表日 x*8O*!ZZ
108.net realizable value 可变现净值 Z[IM<S9lz
109.storeroom 仓库 Gbb\h
110.sale invoice 销售发票 $B _Nc*_e
111.price list 价目表 VuWib+fT
112.positive confirmation request 积极式询证函 >BiRk%x
113.negative confirmation request 消极式询证函 $p6N|p
114.purchase requisition 请购单 8$~3r a
115.receiving report 验收报告 .H;B=nd*
116.gross margin 毛利 ju{%'D!d9
117.manufacturing overhead 制造费用 \|+/0USn
118.material requisition 领料单 ?JqjYI{$
119.inventory-taking 存货盘点 Ph)|j&]
120.bond certificate 债券 eqFvrESN~=
121.stock certificate 股票 %Y',|+Arx
122.audit report 审计报告 vl5){@
123.entity 被审计单位 /t{=8v~
124.addressee of the audit report 审计报告的收件人 84`rbL
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125.unqualified opinion 无保留意见 do'ORcZ
126.qualified opinion 保留意见 BlaJl[P iv
127.disclaimer of opinion 无法表示意见 rWr/ p^~
128.adverse opinion 否定意见 ,f<B}O
129 Auditors‘Report审计报告 @36S}5Oa
130 internal audit内部审计 ~I$}#
131 public sector audit政府审计 `p|[rS>
账项基础审计accounting number-based audit w6U
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风险导向审计方法risk-oriented audit approach BJIQ
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