1.audit 审计 TCYjj:/
2.attestation qL.1N~$2
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3.credibility _eb:"(m
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4.audit of financial statements 财务报表审计 3TVp
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5.agreed-upon procedures 执行商定程序 6My=GByC
6.high levels of assurance 高水平保证 8,=N~(pd`
7.compilation 编制 CG
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8.reliability 可靠性 :IlRn`9X`
9.relevance 相关性 vh 5`R/<3
10.professional skepticism 职业谨慎 T4dLuJl
11.objectivity 客观性 ~Mbo`:>(4v
12. professional competence 专业胜任能力 :@x24wN/
13.Senior/CPA-in-charge 项目经理 [y-0w.V=oE
14.audit engagement letter 业务约定书 smvIU0:K
15.recurring audit 连续审计
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16.the client 委托人 SxMmy
17.change CPA 更换注册会计师 1DVu`<OXcH
18.the existing CPA 现任注册会计师 }tA77Cm)45
19.the successor CPA 后任注册会计师 #Jp_y|
20.the preceding CPA前任注册会计师 G8dC5+h
21.issue the audit report 出具审计报告 soh)IfZ
22.expert 专家 vVB8zS~l
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23.the board of directors 董事会 1><@$kVMm~
24.knowledge of the entity‘ s business 了解被审计单位情况 r LQBaT7t#
25.assess material misstatement risks评估重大错报风险 >a/]8A
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 2L"$p?
27.a general knowledge of ————- 初步了解―――的情况 k+#6
28.a more knowledge of—————— 进一步了解的情况 29 {Ep
29.the prior year‘s working papers 以前年度工作底稿 VqGmZ|+8
30.minutes of meeting 会议纪要 [&12`!;j
31.business risks 经营风险 ERD( qL.J
32.appropriateness 适当性 Xi"+{6
33.accounting estimate 会计估计 y"zgpqJ
34.management representations 管理层声明 Hl-!rP.?0
35.going concern assumption 持续经营假设 #-vuY#gs
36.audit plan 审计计划 !bs{/?
37.significant audit areas 重点审计领域 \AFoxi2h
38.error 错误 S}L$-7Ct
39.fraud舞弊 3ht>eaHi
40.modified or additional procedures 修改或追加审计程序 |dNJx<-
41.misappropriation of assets 侵占资产 tuH8!.
42.transactions without substance 虚假交易 12l-NWXf
43.unusual pressures 异常压力 -M=#U\D
44.the suspected noncompliance 涉嫌存在违法行为 C>l{_J)n
45.materialiy 重要性 Mn$w_Z
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46.exceed the materiality level 超过重要性水平 PF=BXY1<UL
47.approach the materiality level 接近重要性水平 Ja1[vO"YgP
48.an acceptably low level 可接受水平 l
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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 U`YPzZp_
50.misstatements or omissions 错报或漏报 Cg{V"B:
51.aggregate 总计 c%|K
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52.subsequent events 期后事项 }U <T>0
53.adjust the financial statements 调整财务报表 #?=?<"*j
54.perform additional audit procedures 实施追加的审计程序 }E[u" @}
55.audit risk 审计风险 abog\0
56.detection risk 检查风险 Iw@ou
57.inappropriate audit opinion 不适当的审计意见 BpL7s
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58.material misstatement 重大的错报 Kf=6l#J7
59.tolerable misstatement 可容忍错报 tYb8a
60.the acceptable level of detection risk 可接受的检查风险 $ glt%a
61.assessed level of material misstatement risk 重大错报风险的评估水平 DJ&ni`
62.simall business 小规模企业 i/Zv@GF
63.accounting system 会计系统 /~sNx
64.test of control 控制测试 o8<0#W@S
65.walk-through test 穿行测试 q{4W@Um-
66.communication 沟通 St
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67.flow chart 流程图 cD
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68.reperformance of internal control 重新执行 z"7I5N
69.audit evidence 审计证据 z=\y)'b
70.substantive procedures 实质性程序 n*(9:y=l1
71.assertions 认定 R#"LP7\
72.esistence 存在 g2?kC^=z=
73.occurrence 发生 ++>HU{
74.completeness 完整性 F+
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75.rights and obligations 权利和义务 9E`WZo^.
76.valuation and allocation 计价和分摊 q,Oj
77.cutoff 截止 [D;wB|+,
78.accuracy 准确性 ?+3vK=Rf}
79.classification 分类 ub/Z'!
80.inspection 检查 FYwMmb
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81.supervision of counting 监盘 U%.%:'eV=
82.observation 观察 =7^rKrD
83.confirmation 函证 x}^:Bs+j
84.computation 计算 uGXN ciEp`
85.analytical procedures 分析程序 tO?NbW cp
86.vouch 核对 :? uUh
87.trace 追查 dUt$kB
88.audit sampling 审计抽样 11"- taWj
89.error 误差 N@qP}/}8
90.expected error 预期误差 qu8!fFQjYL
91.population 总体 J#1-Le8@
92.sampling risk 抽样风险 [ADSGnw
93.non- sampling risk 非抽样风险 ""~b1kEt
94.sampling unit 抽样单位 ,Yp+&&p.
95.statistical sampling 统计抽样 o*]Tqx
96.tolerable error 可容忍误差 dM-qd`
97.the risk of under reliance 信赖不足风险 c >O>|*I
98.the risk of over reliance 信赖过度风险 ~mSW.jy}=-
99.the risk of incorrect rejection 误拒风险 kjj4%0"
100. the risk of incorrect acceptance 误受风险 TT
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101.working trial balance 试算平衡表 , 0hk)Vvr3
102.index and cross-referencing 索引和交叉索引 QD8.C=2R
103.cash receipt 现金收入 <w,NMu"
104.cash disbursement 现金支出 VtTTvP3
105.bank statement 银行对账单 w"Pn
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106.bank reconciliation 银行存款余额调节表 `j#zwgUs
107.balance sheet date 资产负债表日 pA%}CmrMq
108.net realizable value 可变现净值 RJp Rsr
109.storeroom 仓库 Ux/|D_rlf
110.sale invoice 销售发票 "=0(a)01p:
111.price list 价目表 AfAlDM'
112.positive confirmation request 积极式询证函 kVmRv.zZ
113.negative confirmation request 消极式询证函 :eH*biXy}2
114.purchase requisition 请购单 p&s~O,Bw$
115.receiving report 验收报告 |>Ld'\i8
116.gross margin 毛利 _ww>u""B~
117.manufacturing overhead 制造费用 w$)NW57[|
118.material requisition 领料单 pftnFOLO
119.inventory-taking 存货盘点 =%)Y,
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120.bond certificate 债券 @sr~&YhA
121.stock certificate 股票 21T#NYfew
122.audit report 审计报告 i?3~Gog
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 yv;KKQ
125.unqualified opinion 无保留意见 @%^JB
126.qualified opinion 保留意见 cj64.C
127.disclaimer of opinion 无法表示意见 `MLOf
128.adverse opinion 否定意见 o){\qhLp
129 Auditors‘Report审计报告 sBq-"YcjR
130 internal audit内部审计 Xf YbWR
131 public sector audit政府审计 "y9]>9:$-
账项基础审计accounting number-based audit 3>'TYXs-
风险导向审计方法risk-oriented audit approach u\y
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