1.audit 审计 CDJ@Tdp
2.attestation 3nA^s"#p
鉴证 !w
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3.credibility u-~ec{oBu
可信赖程度 HD<$0M|
4.audit of financial statements 财务报表审计 fV+a0=Z
5.agreed-upon procedures 执行商定程序 hT%fM3|,e
6.high levels of assurance 高水平保证 -UEi
7.compilation 编制 |-JG _i
8.reliability 可靠性 q%,86A>
9.relevance 相关性 LB@<Q.b,U
10.professional skepticism 职业谨慎 M[I=N
11.objectivity 客观性 -gGw_w?)(
12. professional competence 专业胜任能力 J *LPv9)
13.Senior/CPA-in-charge 项目经理 iZTU]+z!
14.audit engagement letter 业务约定书 4$^mLD$>
15.recurring audit 连续审计 kO)Y|zQ
16.the client 委托人 }wo:1v8J
17.change CPA 更换注册会计师 aH;AGbp
18.the existing CPA 现任注册会计师 pnu?=.O
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 KY&Lv^1_|
21.issue the audit report 出具审计报告 Kjbk
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22.expert 专家 /BgXY}JC.
23.the board of directors 董事会 =?|$}vDO[
24.knowledge of the entity‘ s business 了解被审计单位情况 cPcH
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25.assess material misstatement risks评估重大错报风险 W$]qo|
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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 7s^b@&Le
27.a general knowledge of ————- 初步了解―――的情况 ksq4t
28.a more knowledge of—————— 进一步了解的情况 @Yt394gA%\
29.the prior year‘s working papers 以前年度工作底稿 ~j{c9EDT|
30.minutes of meeting 会议纪要 'A{zH{
31.business risks 经营风险 (?A
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32.appropriateness 适当性 "PMJh 3q
33.accounting estimate 会计估计 l|+$4 Nb2
34.management representations 管理层声明 8i$|j~M a
35.going concern assumption 持续经营假设 Dt!KgI3
36.audit plan 审计计划 `Ku:%~$/
37.significant audit areas 重点审计领域 Y;Nq (
38.error 错误 \i?bt0 bM
39.fraud舞弊 pk u\)
40.modified or additional procedures 修改或追加审计程序 p7AsNqEp
41.misappropriation of assets 侵占资产 tRPIvq/
42.transactions without substance 虚假交易 ,
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43.unusual pressures 异常压力 `(j~b=PP
44.the suspected noncompliance 涉嫌存在违法行为 %KF I~Qk
45.materialiy 重要性 Ek
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46.exceed the materiality level 超过重要性水平 <f
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47.approach the materiality level 接近重要性水平 4wv0~T$;x
48.an acceptably low level 可接受水平 J#:`'eEG
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 <LZ#A@]71
50.misstatements or omissions 错报或漏报 T0A=vh;S
51.aggregate 总计 $@s-OQ}
52.subsequent events 期后事项 #
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53.adjust the financial statements 调整财务报表 KHP/Y{mH
54.perform additional audit procedures 实施追加的审计程序 w
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55.audit risk 审计风险 tJ\v>s-f
56.detection risk 检查风险 Iep_,o.Sk
57.inappropriate audit opinion 不适当的审计意见 !]?kvf-3e
58.material misstatement 重大的错报 4,@jSr|I3i
59.tolerable misstatement 可容忍错报 5222"yn"c
60.the acceptable level of detection risk 可接受的检查风险 c)Ng
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61.assessed level of material misstatement risk 重大错报风险的评估水平 3\]j4*i!
62.simall business 小规模企业 s Y4wdG
63.accounting system 会计系统 ^KD1dy3(
64.test of control 控制测试 P#3J@aRC
65.walk-through test 穿行测试 N MkOx$
66.communication 沟通 7*K2zu3
67.flow chart 流程图 ,2 xD>+=
68.reperformance of internal control 重新执行 k]AL\)
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69.audit evidence 审计证据 jHob{3
70.substantive procedures 实质性程序 '_Q';T_n99
71.assertions 认定 Uo9@Y{<B
72.esistence 存在 7[ n
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73.occurrence 发生 63'%+
74.completeness 完整性 mb`h
75.rights and obligations 权利和义务 TPx`qyW
76.valuation and allocation 计价和分摊 6i+AJCkC
77.cutoff 截止 >mtwXmI
78.accuracy 准确性 ``]NB=N}{1
79.classification 分类 Hi2JG{i
80.inspection 检查 w('}QB`xad
81.supervision of counting 监盘 V:t{mu5j
82.observation 观察 ]N\D^`iQ
83.confirmation 函证 mYfHBW:
84.computation 计算 fg,vTpBk
85.analytical procedures 分析程序 \'zloBU
86.vouch 核对 C
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87.trace 追查 )l(DtU!E
88.audit sampling 审计抽样 "PS ) "t
89.error 误差 *yHz#u'
90.expected error 预期误差 ?ecR9X k
91.population 总体
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92.sampling risk 抽样风险 B^]
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93.non- sampling risk 非抽样风险 x8c>2w;6x^
94.sampling unit 抽样单位 J!|R1
95.statistical sampling 统计抽样 N/#x
96.tolerable error 可容忍误差 KbciRRf!k
97.the risk of under reliance 信赖不足风险 Id8MXdV
98.the risk of over reliance 信赖过度风险 4Q1R:Ra
99.the risk of incorrect rejection 误拒风险 } gwfe
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100. the risk of incorrect acceptance 误受风险 ZmkH55Cn
101.working trial balance 试算平衡表 rmC7!^/
102.index and cross-referencing 索引和交叉索引 #y"LFoJn
103.cash receipt 现金收入 GBBp1i
104.cash disbursement 现金支出 xY.?OHgG/
105.bank statement 银行对账单 9:3`LY3wW
106.bank reconciliation 银行存款余额调节表 z[vu-f9
107.balance sheet date 资产负债表日 o:*$G~. k
108.net realizable value 可变现净值 xFIzq
109.storeroom 仓库 7$Wbf4
110.sale invoice 销售发票 fGA#0/_`
111.price list 价目表 .F%jbnKd_
112.positive confirmation request 积极式询证函 uT=5
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113.negative confirmation request 消极式询证函 n``9H91
114.purchase requisition 请购单 BhjDyB
115.receiving report 验收报告
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116.gross margin 毛利 }Q\+w,pJgN
117.manufacturing overhead 制造费用 p1.3)=T
118.material requisition 领料单 6wbH{}\ll
119.inventory-taking 存货盘点 r?
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120.bond certificate 债券 ePR9r}
121.stock certificate 股票 6Hy_7\$(-
122.audit report 审计报告 C
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123.entity 被审计单位 8N |K
124.addressee of the audit report 审计报告的收件人 VMo:pV
125.unqualified opinion 无保留意见 |#BN!kc
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 oLq N
128.adverse opinion 否定意见 ~e)"!r
129 Auditors‘Report审计报告 G
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130 internal audit内部审计 e_l|32#/
131 public sector audit政府审计 6f
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账项基础审计accounting number-based audit .!+7|us8l\
风险导向审计方法risk-oriented audit approach iv]
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