1.audit 审计 31w9$H N
2.attestation J|orvnkK
鉴证 z)Y<@2V*C
3.credibility =ZsM[wd
可信赖程度 yMQuM:d
4.audit of financial statements 财务报表审计 kH!I&4d&
5.agreed-upon procedures 执行商定程序 _L6WbRu|
6.high levels of assurance 高水平保证 b9ON[qOMN
7.compilation 编制 Z=ayVsJ3
8.reliability 可靠性 RaKfYLw
9.relevance 相关性 Yfk){1
10.professional skepticism 职业谨慎 c
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11.objectivity 客观性 Cmq.V@
12. professional competence 专业胜任能力 T;eA<,H
13.Senior/CPA-in-charge 项目经理 !bnuC c
14.audit engagement letter 业务约定书 |P_\l,f8`
15.recurring audit 连续审计 [TZlvX(E
16.the client 委托人 N0@&eX|$i4
17.change CPA 更换注册会计师 @quNVx(y
18.the existing CPA 现任注册会计师 2V}tDN7c
19.the successor CPA 后任注册会计师 $c-h'o
20.the preceding CPA前任注册会计师 dQ=mg#(
21.issue the audit report 出具审计报告 |(gq:O
22.expert 专家 @j%r6N
23.the board of directors 董事会 Dt~Jx\\
24.knowledge of the entity‘ s business 了解被审计单位情况 't$(Ruw
25.assess material misstatement risks评估重大错报风险 Y$%/H"1bk
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 `<Z5/;a5W
27.a general knowledge of ————- 初步了解―――的情况 w ' E
28.a more knowledge of—————— 进一步了解的情况 UTEUVcJ\
29.the prior year‘s working papers 以前年度工作底稿 D6iHkDTg
30.minutes of meeting 会议纪要 S
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31.business risks 经营风险 m6BIQ(l
32.appropriateness 适当性 (C#9/WO
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33.accounting estimate 会计估计 |Ire#0Nwx
34.management representations 管理层声明 10v4k<xb
35.going concern assumption 持续经营假设 6#xP[hlR[
36.audit plan 审计计划 XEF|B--,
37.significant audit areas 重点审计领域 t[B\'f!
38.error 错误 $oO9N^6yF
39.fraud舞弊 DLYk#d: q?
40.modified or additional procedures 修改或追加审计程序 aOq>Ra{T
41.misappropriation of assets 侵占资产 *rO#UE2
42.transactions without substance 虚假交易 A
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43.unusual pressures 异常压力 nXDU8|"
44.the suspected noncompliance 涉嫌存在违法行为 FbB>
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45.materialiy 重要性 7|6uY
46.exceed the materiality level 超过重要性水平 1FU(j*~:
47.approach the materiality level 接近重要性水平 g{@q
48.an acceptably low level 可接受水平 y]5O45E0
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 8(UUc>g
50.misstatements or omissions 错报或漏报 B\a-Q,Wf
51.aggregate 总计 -LL49P6
52.subsequent events 期后事项 VnUWUIVJ
53.adjust the financial statements 调整财务报表 \*x]xc/^
54.perform additional audit procedures 实施追加的审计程序 B./Lp_QK
55.audit risk 审计风险 gc-y
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56.detection risk 检查风险 'c 0]8Y4
57.inappropriate audit opinion 不适当的审计意见 Rh-e
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58.material misstatement 重大的错报 5V&3m@d0aq
59.tolerable misstatement 可容忍错报 7/lXy3B4
60.the acceptable level of detection risk 可接受的检查风险 j )6A
61.assessed level of material misstatement risk 重大错报风险的评估水平 XVjs0/5b
62.simall business 小规模企业 [*U6L<JI
63.accounting system 会计系统 YaJ[39V
64.test of control 控制测试 <rc? EV
65.walk-through test 穿行测试 dEU+\NY
66.communication 沟通 u1F@VV{
67.flow chart 流程图 Jrd:6Z
68.reperformance of internal control 重新执行 K1 M s
69.audit evidence 审计证据 bCY8CIF
70.substantive procedures 实质性程序 59:Xu%Hp
71.assertions 认定 )Xxu-/-
72.esistence 存在 /t`s.!k
73.occurrence 发生 E(Tvj\9
74.completeness 完整性 =Jfo=`da
75.rights and obligations 权利和义务 _p/
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76.valuation and allocation 计价和分摊 b f.__3{
77.cutoff 截止 X>^St&B}fC
78.accuracy 准确性 mGZ^K,)&OR
79.classification 分类 L.XGD|m
80.inspection 检查 )IQa]A
81.supervision of counting 监盘 ]6NpHDip1
82.observation 观察 MG<kvx~2
83.confirmation 函证 -@{5
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84.computation 计算 %
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85.analytical procedures 分析程序 jovI8Dw
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86.vouch 核对 9|v3lGK(
87.trace 追查
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88.audit sampling 审计抽样 coq7La[
89.error 误差 25%[nkO4
90.expected error 预期误差 ,h,DB=!K<
91.population 总体 H^{
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92.sampling risk 抽样风险 Zq7Y('=`t@
93.non- sampling risk 非抽样风险 _]btsv\)f
94.sampling unit 抽样单位 $_NYu
95.statistical sampling 统计抽样 zil^^wT0J
96.tolerable error 可容忍误差 R{"Kh2q_
97.the risk of under reliance 信赖不足风险 - Te+{
98.the risk of over reliance 信赖过度风险 WPT0=Hqp7
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 -0rc4<};h
102.index and cross-referencing 索引和交叉索引 OKs1irt5
103.cash receipt 现金收入 9?$Qk0jc
104.cash disbursement 现金支出 !5lb+%7
105.bank statement 银行对账单 c\cPmj@
106.bank reconciliation 银行存款余额调节表 ha+)ZF
107.balance sheet date 资产负债表日 *@`Sx'5!
108.net realizable value 可变现净值 53efF
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109.storeroom 仓库 o?zA
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110.sale invoice 销售发票 [@YeQ{
111.price list 价目表 7.Df2_)
112.positive confirmation request 积极式询证函 Lk
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113.negative confirmation request 消极式询证函 m{T:<:q~
114.purchase requisition 请购单 J?VMQTa/+
115.receiving report 验收报告 ~JhH ,E
116.gross margin 毛利 }pqnF53
117.manufacturing overhead 制造费用 Z4 y9d?g%b
118.material requisition 领料单 KQGdV{VFs
119.inventory-taking 存货盘点 y&;ytNG&<
120.bond certificate 债券 ,gAa9
121.stock certificate 股票 9yla &XTD
122.audit report 审计报告
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123.entity 被审计单位 aX
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124.addressee of the audit report 审计报告的收件人 {/|RKV83
125.unqualified opinion 无保留意见 FI|jsO 3
126.qualified opinion 保留意见 PM
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127.disclaimer of opinion 无法表示意见 %l{0z<
128.adverse opinion 否定意见 !4Q0
129 Auditors‘Report审计报告 Eod'Esye5
130 internal audit内部审计 B?A]0S
131 public sector audit政府审计 CshYUr -
账项基础审计accounting number-based audit 44@yQ?
风险导向审计方法risk-oriented audit approach Lg6;FbY?