1.audit 审计 M.Fu>Xi
2.attestation ;)^eDJ<
鉴证 FuZ7xM,
3.credibility ~$0Qvyb>
可信赖程度 V01-n{~G
4.audit of financial statements 财务报表审计 Z7eD+4gD
5.agreed-upon procedures 执行商定程序 !cs+tm3
6.high levels of assurance 高水平保证 ;P-xKRU!Xx
7.compilation 编制 f!`,!dZgkd
8.reliability 可靠性 %5=XszS
9.relevance 相关性 \(lt [=
10.professional skepticism 职业谨慎 M'=27!D^
11.objectivity 客观性 ])=k";76
12. professional competence 专业胜任能力 /"t*gN=wrF
13.Senior/CPA-in-charge 项目经理 pcM'j#;
14.audit engagement letter 业务约定书 5-L?JD4&
15.recurring audit 连续审计 y[*Bw)F\N
16.the client 委托人 Fejs9'c
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17.change CPA 更换注册会计师 \ORNOX:
18.the existing CPA 现任注册会计师 '"
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19.the successor CPA 后任注册会计师 H1PW/AW
20.the preceding CPA前任注册会计师 *pMgjr
21.issue the audit report 出具审计报告 .)W'{2J-
22.expert 专家 (mvAEN+y
23.the board of directors 董事会 V`KXfY
24.knowledge of the entity‘ s business 了解被审计单位情况 Rx$5#K!%M
25.assess material misstatement risks评估重大错报风险 0u4:=Z}W
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 3*G7H
27.a general knowledge of ————- 初步了解―――的情况 3_Su5~^
28.a more knowledge of—————— 进一步了解的情况 G)b6Rit
29.the prior year‘s working papers 以前年度工作底稿 54kd>)|"ag
30.minutes of meeting 会议纪要 $/%|0tQ
31.business risks 经营风险 (hefpqpi
32.appropriateness 适当性 s4 o-*1R*`
33.accounting estimate 会计估计 Aw)='&;^z
34.management representations 管理层声明 klG]PUzd
35.going concern assumption 持续经营假设 Y`QJcC(3
36.audit plan 审计计划 bQlShVJL
37.significant audit areas 重点审计领域 |IqQ%;H
38.error 错误 #msXAy$N3r
39.fraud舞弊 FO{K=9O
40.modified or additional procedures 修改或追加审计程序 t)74(
41.misappropriation of assets 侵占资产 hlxZq
42.transactions without substance 虚假交易 .~0A*a
43.unusual pressures 异常压力 8CxC`*L(
44.the suspected noncompliance 涉嫌存在违法行为 [-cYFdt"V
45.materialiy 重要性 &eQF[8 ,
46.exceed the materiality level 超过重要性水平 7d?'~}j
47.approach the materiality level 接近重要性水平 "E;]?s9x
48.an acceptably low level 可接受水平 3tMFJ ;*`
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=aOS
50.misstatements or omissions 错报或漏报 9l?#ZuGXp
51.aggregate 总计 H4 }^6><V
52.subsequent events 期后事项 tL1"Dt>
53.adjust the financial statements 调整财务报表 :qi"I;=6
54.perform additional audit procedures 实施追加的审计程序 oc,a
55.audit risk 审计风险 6elmLDMni\
56.detection risk 检查风险 d-g&TSGd
57.inappropriate audit opinion 不适当的审计意见 }"j7Qy)cs
58.material misstatement 重大的错报 ]3<k>?
59.tolerable misstatement 可容忍错报 tWYKW 3~]
60.the acceptable level of detection risk 可接受的检查风险 i~}[/^
61.assessed level of material misstatement risk 重大错报风险的评估水平 5V\\w~&/
62.simall business 小规模企业 S(jbPQT
63.accounting system 会计系统 N^A&DrMF
64.test of control 控制测试 z#*w Na&@[
65.walk-through test 穿行测试 Hq h
66.communication 沟通 4"fiEt,t<x
67.flow chart 流程图 Dh0`t@
68.reperformance of internal control 重新执行 ;"=a-$vm
69.audit evidence 审计证据 ["}0umt
70.substantive procedures 实质性程序 Wa%Zt*7
71.assertions 认定 0[g8
72.esistence 存在 `#hdb=3
73.occurrence 发生 zFh
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74.completeness 完整性 I ;N)jj`b
75.rights and obligations 权利和义务 /"+n{*9
76.valuation and allocation 计价和分摊 !L"3Ot d
77.cutoff 截止 c6cGl]FL
78.accuracy 准确性
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79.classification 分类 K'~wlO@O
80.inspection 检查 !']=7It{
81.supervision of counting 监盘
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82.observation 观察 8
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83.confirmation 函证 ?fDF Rms
84.computation 计算 Y9ueE+6
85.analytical procedures 分析程序 j"*Z
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86.vouch 核对 `/JJ\`Pu
87.trace 追查 pPm[<^\# S
88.audit sampling 审计抽样 Tm@d;O'E1
89.error 误差 l?v-9l M
90.expected error 预期误差 wxpE5v+f|
91.population 总体 stz1e
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92.sampling risk 抽样风险 MNO T<(
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 g?!vRid@S
95.statistical sampling 统计抽样 XX",&cp02V
96.tolerable error 可容忍误差 &GcWv+p
97.the risk of under reliance 信赖不足风险 7Xm7{`jH
98.the risk of over reliance 信赖过度风险 $QmP'
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99.the risk of incorrect rejection 误拒风险 MCU{@\?Xf
100. the risk of incorrect acceptance 误受风险 1SeDrzLA
101.working trial balance 试算平衡表 =YkJS%)M)
102.index and cross-referencing 索引和交叉索引 "0Uh(9Fv
103.cash receipt 现金收入 e&?o
104.cash disbursement 现金支出 )nyud$9w'
105.bank statement 银行对账单 R| t"(6
106.bank reconciliation 银行存款余额调节表 JX(J Z/8B^
107.balance sheet date 资产负债表日 nY"9"R\.=
108.net realizable value 可变现净值 ~hPp)-A
109.storeroom 仓库 h|"98PI
110.sale invoice 销售发票 \[oU7r}?/V
111.price list 价目表 ;|e {J$
112.positive confirmation request 积极式询证函 {4Cn/}7Ly^
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 Udv5Y
115.receiving report 验收报告 5FcKY_
116.gross margin 毛利 -8; ,#
117.manufacturing overhead 制造费用 Ha9A5Ao}0
118.material requisition 领料单 'h_PJ%
119.inventory-taking 存货盘点 C"_f3[Z
120.bond certificate 债券 bvz
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121.stock certificate 股票 $w`QQ^\
122.audit report 审计报告 "*|plB
123.entity 被审计单位 Xjc{={@p3
124.addressee of the audit report 审计报告的收件人 JyWB
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125.unqualified opinion 无保留意见 <@ D`16%&
126.qualified opinion 保留意见 JS% &ipm
127.disclaimer of opinion 无法表示意见 6?Ul)'
128.adverse opinion 否定意见 |3W\^4>,
129 Auditors‘Report审计报告 +lmMBjDa
130 internal audit内部审计 cZT;VmC
131 public sector audit政府审计 @kC>+4s!
账项基础审计accounting number-based audit Lc(D2=%
风险导向审计方法risk-oriented audit approach 0{g @j{Lbz