1.audit 审计 @_LN3zP
2.attestation zH*KYB
鉴证 fks)+L'
3.credibility EKzAd
可信赖程度 nO)X!dp}J
4.audit of financial statements 财务报表审计 EMc;^ d
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 Uk,gJR
7.compilation 编制 gy;+_'.j
8.reliability 可靠性 8zBWIi
9.relevance 相关性 3q?\r`
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10.professional skepticism 职业谨慎 c?%(Dp E
11.objectivity 客观性 "XT"|KF|D
12. professional competence 专业胜任能力 R+7oRXsu
13.Senior/CPA-in-charge 项目经理 > z^#
14.audit engagement letter 业务约定书 K_ci_g":
15.recurring audit 连续审计 BY]i;GVq
16.the client 委托人 DSj(]U~r
17.change CPA 更换注册会计师 # (- Qx
18.the existing CPA 现任注册会计师 Hp(D);0+)
19.the successor CPA 后任注册会计师 }`NU@O#
20.the preceding CPA前任注册会计师 MG?0>^F
21.issue the audit report 出具审计报告 )<xypDQ
22.expert 专家 f
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23.the board of directors 董事会 ts8+V<g
24.knowledge of the entity‘ s business 了解被审计单位情况 G!XIc>F*
25.assess material misstatement risks评估重大错报风险 _fwb!T}$
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 dqX;#H}h
27.a general knowledge of ————- 初步了解―――的情况 >G 'SbQ8
28.a more knowledge of—————— 进一步了解的情况 ]K*8O<
29.the prior year‘s working papers 以前年度工作底稿 SnYLdwgl
30.minutes of meeting 会议纪要 -D^}S"'
31.business risks 经营风险 E[^ {w
32.appropriateness 适当性 Y1arX^Zb
33.accounting estimate 会计估计 RO3oP1@B
34.management representations 管理层声明 U bYEEY#
35.going concern assumption 持续经营假设 Z,.G%"i3C
36.audit plan 审计计划 .uE Pnzi
37.significant audit areas 重点审计领域 aBz
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38.error 错误 fkSwD(
39.fraud舞弊 L.=w?%:H=
40.modified or additional procedures 修改或追加审计程序 Y+3!f#exm
41.misappropriation of assets 侵占资产 sk|=% }y
42.transactions without substance 虚假交易 /N-_FMl?
43.unusual pressures 异常压力 _0 m\[t.
44.the suspected noncompliance 涉嫌存在违法行为 c~o+WI
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45.materialiy 重要性 (S ^8UV
46.exceed the materiality level 超过重要性水平 ~RD+.A
47.approach the materiality level 接近重要性水平 4&cL[Ny
48.an acceptably low level 可接受水平 p)~lL
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 ^
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50.misstatements or omissions 错报或漏报 O,.!2wVrN
51.aggregate 总计 Mzd[fR5a8
52.subsequent events 期后事项 P6Mhbmt9*
53.adjust the financial statements 调整财务报表 @WKzX41'
54.perform additional audit procedures 实施追加的审计程序 emW:C-/h/@
55.audit risk 审计风险 v0 Ir#B,[H
56.detection risk 检查风险 K]xa/G(
57.inappropriate audit opinion 不适当的审计意见 D\ H/
58.material misstatement 重大的错报 178Mb\8
59.tolerable misstatement 可容忍错报 _xLHrT!y
60.the acceptable level of detection risk 可接受的检查风险 <A.W 8b7D
61.assessed level of material misstatement risk 重大错报风险的评估水平 BtY%r7^o
62.simall business 小规模企业 e2-Dq]p
63.accounting system 会计系统 5%}wV,Y
64.test of control 控制测试 /xJqJ_70X
65.walk-through test 穿行测试 #*>E*#?t
66.communication 沟通 NS C/@._
67.flow chart 流程图 |/ }\6L]
68.reperformance of internal control 重新执行 bOI3^T
69.audit evidence 审计证据 .O0O-VD+a
70.substantive procedures 实质性程序 {5|("0[F
71.assertions 认定 8by@iQ
72.esistence 存在 |~<N -~.C
73.occurrence 发生 %5\3Aw
74.completeness 完整性 Yif*"oO
75.rights and obligations 权利和义务 aTzDew
76.valuation and allocation 计价和分摊 H7[6yh
77.cutoff 截止 B[9 (FRX
78.accuracy 准确性 ]h9!ei
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79.classification 分类 ~LQ[4h<J !
80.inspection 检查 8I,QD`
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81.supervision of counting 监盘 $c&0F,
82.observation 观察 8Q)@
83.confirmation 函证 ~}DQT>7$
84.computation 计算 Pj?Dmk~
85.analytical procedures 分析程序 19q{6X`x
86.vouch 核对 6>
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87.trace 追查 V#q}Wysft
88.audit sampling 审计抽样 !q"CV
89.error 误差 V|MY!uV
90.expected error 预期误差 l|V;Ys5f
91.population 总体 4l8BQz}sb
92.sampling risk 抽样风险 Vc3mp;6"
93.non- sampling risk 非抽样风险 m?[5J)eR
94.sampling unit 抽样单位 {I{:GcS
95.statistical sampling 统计抽样 #2xSyOrmf
96.tolerable error 可容忍误差 /( 6|{B
97.the risk of under reliance 信赖不足风险 b.2J]6G
98.the risk of over reliance 信赖过度风险 uENdI2EY8y
99.the risk of incorrect rejection 误拒风险 fYrGpW(`
100. the risk of incorrect acceptance 误受风险 f
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101.working trial balance 试算平衡表 +[. Yy
102.index and cross-referencing 索引和交叉索引 }vt%R.u
103.cash receipt 现金收入 "'Z- UV
104.cash disbursement 现金支出 iwY'4Z
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105.bank statement 银行对账单 B
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106.bank reconciliation 银行存款余额调节表 s4T}Bsr
107.balance sheet date 资产负债表日 xeTgV&$@
108.net realizable value 可变现净值 "?.~/@
109.storeroom 仓库 iz"3\{aN
110.sale invoice 销售发票
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111.price list 价目表 dv
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112.positive confirmation request 积极式询证函 {fSfq&o
113.negative confirmation request 消极式询证函 Z$ KV&.=+
114.purchase requisition 请购单 8rbG*6
115.receiving report 验收报告 UmK X*T9
116.gross margin 毛利 dX
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117.manufacturing overhead 制造费用 hh.Q\qhubB
118.material requisition 领料单 w>~M}Ahj
119.inventory-taking 存货盘点 DHfB@/
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120.bond certificate 债券 u2sR.%2U<
121.stock certificate 股票 /owO@~G
122.audit report 审计报告 D>wZ0p b-
123.entity 被审计单位 #%S0PL"x U
124.addressee of the audit report 审计报告的收件人 PoD^`()FR{
125.unqualified opinion 无保留意见 Bo\D.a(T
126.qualified opinion 保留意见 O
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127.disclaimer of opinion 无法表示意见 #2%([w
128.adverse opinion 否定意见 "2Op[~V
129 Auditors‘Report审计报告 $EBb"+Y'T
130 internal audit内部审计 3#.\
131 public sector audit政府审计 hRTMFgO
账项基础审计accounting number-based audit 2Ji+{,?,
风险导向审计方法risk-oriented audit approach i</J @0}y