1.audit 审计 (F4
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2.attestation *,\"}x*
鉴证 !g|O.mt
3.credibility +`HMl;0m
可信赖程度 JI"/,fK^
4.audit of financial statements 财务报表审计 qVn<c,8#
5.agreed-upon procedures 执行商定程序 P}@AH02
6.high levels of assurance 高水平保证 X.fVbePxUU
7.compilation 编制 : ,l7e
8.reliability 可靠性
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9.relevance 相关性 3f7zW3F
10.professional skepticism 职业谨慎 +/ukS6>gr
11.objectivity 客观性 =0)|psCsM
12. professional competence 专业胜任能力 E]@&<TFq
13.Senior/CPA-in-charge 项目经理 ED&nrd1P
14.audit engagement letter 业务约定书 "\b>JV5
15.recurring audit 连续审计 7rjl-FUA~
16.the client 委托人 2Vx4"fHP#N
17.change CPA 更换注册会计师 *G58t`]r
18.the existing CPA 现任注册会计师 <Ua~+U(FR0
19.the successor CPA 后任注册会计师 !mNst$-H4
20.the preceding CPA前任注册会计师 C*Vm}|)
21.issue the audit report 出具审计报告 Mn0.!J
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22.expert 专家 U]3!"+Y1P
23.the board of directors 董事会 Unk/uk
24.knowledge of the entity‘ s business 了解被审计单位情况 F9r.DG$}
25.assess material misstatement risks评估重大错报风险 1sqE/-v1_^
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 ;
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27.a general knowledge of ————- 初步了解―――的情况 @nktD.
28.a more knowledge of—————— 进一步了解的情况 V:n0BlZ,B
29.the prior year‘s working papers 以前年度工作底稿 aCG rS{
30.minutes of meeting 会议纪要 B.8B1MFm
31.business risks 经营风险 `nPdZ.
32.appropriateness 适当性 P<]U
33.accounting estimate 会计估计 J>Ar(p
34.management representations 管理层声明 [b++bCH3
35.going concern assumption 持续经营假设 @>8(f#S%
36.audit plan 审计计划 ?2<)
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37.significant audit areas 重点审计领域 \*$^}8
38.error 错误 qOo4T@t3
39.fraud舞弊 sVFO&|L
40.modified or additional procedures 修改或追加审计程序 ._}}@V_/
41.misappropriation of assets 侵占资产 )4g_S?l=
42.transactions without substance 虚假交易 hG1$YE
43.unusual pressures 异常压力 WyO*8b_
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44.the suspected noncompliance 涉嫌存在违法行为 (p{X.X+
45.materialiy 重要性 7
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46.exceed the materiality level 超过重要性水平 HMq}){=S
47.approach the materiality level 接近重要性水平 6<&A}pp
48.an acceptably low level 可接受水平 dSGdK
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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 |;gx;qp4cN
50.misstatements or omissions 错报或漏报 HWjJ.;k}a
51.aggregate 总计 7<j!qWm0
52.subsequent events 期后事项 vpu#!(N
53.adjust the financial statements 调整财务报表 AzU:Dxr>.G
54.perform additional audit procedures 实施追加的审计程序 R$:-~<O
55.audit risk 审计风险 b<a3Ue%
56.detection risk 检查风险 ?@"@9na
57.inappropriate audit opinion 不适当的审计意见 Jq_\r'YE
58.material misstatement 重大的错报 q%3VcR$J
59.tolerable misstatement 可容忍错报 l#0zHBc
60.the acceptable level of detection risk 可接受的检查风险 eb_.@.a
61.assessed level of material misstatement risk 重大错报风险的评估水平 /$; Z ~^P
62.simall business 小规模企业 , cxqr3
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63.accounting system 会计系统 [+[W\6
64.test of control 控制测试
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65.walk-through test 穿行测试 0LQRQuh1
66.communication 沟通 :|j[{;asY
67.flow chart 流程图 3!P^?[p3
68.reperformance of internal control 重新执行 wkt4vE87
69.audit evidence 审计证据 ().C
70.substantive procedures 实质性程序 PF4[;ES'
71.assertions 认定 ^*P?gG
72.esistence 存在 <exCK*G
73.occurrence 发生 D^r g-E[L
74.completeness 完整性 }u^bTR?3
75.rights and obligations 权利和义务 2zj`
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76.valuation and allocation 计价和分摊 wX] _Abk
77.cutoff 截止 ~A0AB
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78.accuracy 准确性 Q=Q+*oog
79.classification 分类 i;HXz`vT7
80.inspection 检查 /E6)>y66
81.supervision of counting 监盘 UN?tn}`!
82.observation 观察 qZ<n\Mt
83.confirmation 函证 Trirb'qO
84.computation 计算 >\JPX
85.analytical procedures 分析程序 /M5.Z~|/
86.vouch 核对 kHK<~srB
87.trace 追查 #hBqgG:>
88.audit sampling 审计抽样 /
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89.error 误差 ir^d7CV,
90.expected error 预期误差 dOD(<
91.population 总体 )=)N9C Ry
92.sampling risk 抽样风险 wG O-Z']i
93.non- sampling risk 非抽样风险 ],c0nz^%BR
94.sampling unit 抽样单位 {JWixbA
95.statistical sampling 统计抽样 l<_v3/3
96.tolerable error 可容忍误差 :$Cm]RZ
97.the risk of under reliance 信赖不足风险 ZPf&4#|
98.the risk of over reliance 信赖过度风险 Pr>$m{
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99.the risk of incorrect rejection 误拒风险 QmBHD;Gf
100. the risk of incorrect acceptance 误受风险 MK
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101.working trial balance 试算平衡表 *42KLns
102.index and cross-referencing 索引和交叉索引 CQ!D{o=
103.cash receipt 现金收入 D u<P^CE
104.cash disbursement 现金支出 55v=Ij?M
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 6?"Gj}|r
107.balance sheet date 资产负债表日 py$Gy-I~[
108.net realizable value 可变现净值 e\z,^
109.storeroom 仓库 ,5 ,r.
110.sale invoice 销售发票 z7fX!'3V
111.price list 价目表 ;$eY#ypx
112.positive confirmation request 积极式询证函 T#E{d
113.negative confirmation request 消极式询证函 1mV
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114.purchase requisition 请购单 YWPkVvI
115.receiving report 验收报告 #cR5k@
116.gross margin 毛利 =YM
117.manufacturing overhead 制造费用 ,,FhE
118.material requisition 领料单 ycN!N
119.inventory-taking 存货盘点 dhLd2WSyH
120.bond certificate 债券 ^C,rN;mX'
121.stock certificate 股票 .WglLUJ:Z
122.audit report 审计报告 ca
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123.entity 被审计单位 Jn(|.eT|
124.addressee of the audit report 审计报告的收件人 W&A^.% 2l
125.unqualified opinion 无保留意见 .9DhD=8aIO
126.qualified opinion 保留意见 CS%ut-K<5M
127.disclaimer of opinion 无法表示意见 ; 180ct4
128.adverse opinion 否定意见 oKRI2ni$j9
129 Auditors‘Report审计报告 )m-(- I
130 internal audit内部审计 ILG&l<!E
131 public sector audit政府审计 Sn97DCdk
账项基础审计accounting number-based audit :4:U\k;QwA
风险导向审计方法risk-oriented audit approach !rx5
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