1.audit 审计 @|Cz-J;
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2.attestation ~f&E7su-6+
鉴证 S:#lH?<_
3.credibility e9Wa<i8
可信赖程度 ,B*EVN
4.audit of financial statements 财务报表审计 gS!:+G%
5.agreed-upon procedures 执行商定程序 >;aWz%-
6.high levels of assurance 高水平保证 v|_K/|
7.compilation 编制 K-^\"
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8.reliability 可靠性 B-Ll{k^
9.relevance 相关性 Y!aSs3c
10.professional skepticism 职业谨慎 pGP7nw_g
11.objectivity 客观性 WH#1zv
12. professional competence 专业胜任能力 bI7Vwyz
13.Senior/CPA-in-charge 项目经理 !]A
14.audit engagement letter 业务约定书 U|H=Y"pL
15.recurring audit 连续审计 b"<liGh"n-
16.the client 委托人 +B,}Q r
17.change CPA 更换注册会计师 60^`JVGWH
18.the existing CPA 现任注册会计师 T#T*Zw"+
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 pT
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21.issue the audit report 出具审计报告 wQ:)KjhHH
22.expert 专家 y1jCg%'H
23.the board of directors 董事会 1W
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24.knowledge of the entity‘ s business 了解被审计单位情况 B{n,t}z
25.assess material misstatement risks评估重大错报风险 _b
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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 h
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27.a general knowledge of ————- 初步了解―――的情况 V@.Ior}w
28.a more knowledge of—————— 进一步了解的情况 gs^Xf;gvI
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 )J o:pkM
31.business risks 经营风险 <`8n^m*
32.appropriateness 适当性 p%up)]?0
33.accounting estimate 会计估计 OR P\b
34.management representations 管理层声明 @o].He@L<j
35.going concern assumption 持续经营假设 |"q5sym8Y_
36.audit plan 审计计划 W<h)HhyG
37.significant audit areas 重点审计领域 5ORo3T%
38.error 错误 h]5(].
39.fraud舞弊 nUaJz
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40.modified or additional procedures 修改或追加审计程序 WMDl=6
41.misappropriation of assets 侵占资产 ?.m bK
42.transactions without substance 虚假交易 +)AG*
43.unusual pressures 异常压力 &Q/ W~)~
44.the suspected noncompliance 涉嫌存在违法行为 ^`i#$
45.materialiy 重要性 lf`{zc r:
46.exceed the materiality level 超过重要性水平 i]c!~`
47.approach the materiality level 接近重要性水平 ~p6 V,Q
48.an acceptably low level 可接受水平 1;bh^WMJ
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 ;DQ ZT
50.misstatements or omissions 错报或漏报 `{@8Vsmy:
51.aggregate 总计 7uqzm
52.subsequent events 期后事项 B&M%I:i
53.adjust the financial statements 调整财务报表 1 &jc/*Z"
54.perform additional audit procedures 实施追加的审计程序 +uF>2b6'
55.audit risk 审计风险 #"6Qj'/h
56.detection risk 检查风险 Gq)]s'r2
57.inappropriate audit opinion 不适当的审计意见 I.(,hFx;
58.material misstatement 重大的错报 @-07F,'W,
59.tolerable misstatement 可容忍错报 nAAs{
60.the acceptable level of detection risk 可接受的检查风险 )N{Pw$l_
61.assessed level of material misstatement risk 重大错报风险的评估水平 U7,e/?a
62.simall business 小规模企业 tn\yI!a
63.accounting system 会计系统 LG9+GszX 2
64.test of control 控制测试 JJ-( Sl
65.walk-through test 穿行测试 zy?|ODM
66.communication 沟通 5:[0z5Hww
67.flow chart 流程图 3lL-)<
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68.reperformance of internal control 重新执行 5+0gR
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69.audit evidence 审计证据 ^]Y>[[
70.substantive procedures 实质性程序 R{`(c/%8
71.assertions 认定 $?iLLA~
72.esistence 存在
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73.occurrence 发生 H064BM
74.completeness 完整性 ]Jg&VXrH
75.rights and obligations 权利和义务 _IHV7*u{;
76.valuation and allocation 计价和分摊 .^33MWu6
77.cutoff 截止 ='r!g
78.accuracy 准确性 h]&GLb&<?
79.classification 分类 {GT*ZU*
80.inspection 检查 Vi$~-6n&
81.supervision of counting 监盘 bTNgjc
82.observation 观察 JPI3[.o
83.confirmation 函证 Jl8H|<g~/
84.computation 计算 RZ?jJm$
85.analytical procedures 分析程序 \[i1JG
86.vouch 核对 =+-UJo5
87.trace 追查 F@j
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88.audit sampling 审计抽样 bjW]bRw
89.error 误差 y3Q
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90.expected error 预期误差 s-!ArB,
91.population 总体 MTh<|$
92.sampling risk 抽样风险 r EE1sy/#
93.non- sampling risk 非抽样风险 B2vh-%63
94.sampling unit 抽样单位 mfn,Gjt3O
95.statistical sampling 统计抽样 +4~_Ei[i
96.tolerable error 可容忍误差 Q~]uC2Mw
97.the risk of under reliance 信赖不足风险 l~q\3UKlt
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 Xf]d. :
100. the risk of incorrect acceptance 误受风险 x_Y!5yg
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101.working trial balance 试算平衡表 :uS\3toj
102.index and cross-referencing 索引和交叉索引 oUlY?x1
103.cash receipt 现金收入 9!\B6=r y4
104.cash disbursement 现金支出 !X#OOqPr=
105.bank statement 银行对账单 ]IQ&>z}<
106.bank reconciliation 银行存款余额调节表 #$07:UJ
107.balance sheet date 资产负债表日 3,3N^nSD
108.net realizable value 可变现净值 `UyG_;
109.storeroom 仓库 3BJ0S.TF
110.sale invoice 销售发票 Ykw*&opz
111.price list 价目表 7hcYD!DS
112.positive confirmation request 积极式询证函 f|c{5$N!
113.negative confirmation request 消极式询证函 s
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114.purchase requisition 请购单 '3fu
115.receiving report 验收报告 cd_yzpL@}J
116.gross margin 毛利 (k.[GfCbD
117.manufacturing overhead 制造费用 R4cM%l_#W
118.material requisition 领料单 bl;1i@Z*M
119.inventory-taking 存货盘点 ^A/k)x6
120.bond certificate 债券 n0 {i&[I~+
121.stock certificate 股票 5r|,CQ7o
122.audit report 审计报告 skVi
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123.entity 被审计单位 u'DRN,h+
124.addressee of the audit report 审计报告的收件人 D_*WYV
125.unqualified opinion 无保留意见 _S1>j7RQo
126.qualified opinion 保留意见 !9r$e99R
127.disclaimer of opinion 无法表示意见 azp):*f("
128.adverse opinion 否定意见 'G4ICtHQ
129 Auditors‘Report审计报告 s} ;{ZAtE
130 internal audit内部审计 E6ElNgL
131 public sector audit政府审计 Qd$nH8ED Y
账项基础审计accounting number-based audit mxC;?s;~
风险导向审计方法risk-oriented audit approach ]neex|3lG