1.audit 审计 ch^tq",1>
2.attestation tks3xS
鉴证 #<^ngoOj
3.credibility o*d+W7l
可信赖程度 =|@%5&.P
4.audit of financial statements 财务报表审计 g{]C@,W
5.agreed-upon procedures 执行商定程序 %`o3YR
6.high levels of assurance 高水平保证 ao@"j}c
7.compilation 编制 5)}3C_pmW
8.reliability 可靠性 "q-,140_
9.relevance 相关性 %Pz'D6
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10.professional skepticism 职业谨慎 kX\\t.nH
11.objectivity 客观性 L `7~~
12. professional competence 专业胜任能力 _t9@
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13.Senior/CPA-in-charge 项目经理 ^p'iX4M
14.audit engagement letter 业务约定书 upD2vtU
15.recurring audit 连续审计 Q@7-UIV|q
16.the client 委托人 `2 vv8cg^
17.change CPA 更换注册会计师 n'dxa<F2|
18.the existing CPA 现任注册会计师 319 &:
19.the successor CPA 后任注册会计师 K1vm
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20.the preceding CPA前任注册会计师 09_L^'`
21.issue the audit report 出具审计报告 ~Sr`Tlp
22.expert 专家 Ym)8L.
23.the board of directors 董事会 w]BZgF.
24.knowledge of the entity‘ s business 了解被审计单位情况 'dnTu@mUT
25.assess material misstatement risks评估重大错报风险 %B;e7
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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 hx'p0HDta
27.a general knowledge of ————- 初步了解―――的情况 o0f{ePZ=
28.a more knowledge of—————— 进一步了解的情况 qac4GZ
29.the prior year‘s working papers 以前年度工作底稿 ws{2 0
30.minutes of meeting 会议纪要 yNwYP%"y
31.business risks 经营风险 3C=|
32.appropriateness 适当性 e``X6=rcG
33.accounting estimate 会计估计 f* +eu@
34.management representations 管理层声明 r306`)kX
35.going concern assumption 持续经营假设 >
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36.audit plan 审计计划 %:^|Q;xe
37.significant audit areas 重点审计领域 Z#n!=kTTm
38.error 错误 S\qYw(G
39.fraud舞弊 kt.y"^
40.modified or additional procedures 修改或追加审计程序 %E!^SF?Y
41.misappropriation of assets 侵占资产 JWu^7}@~=
42.transactions without substance 虚假交易 :d&^//9
43.unusual pressures 异常压力 ]5!}S-uJq
44.the suspected noncompliance 涉嫌存在违法行为 INm21MS$
45.materialiy 重要性 ? qn0].
46.exceed the materiality level 超过重要性水平 ~S\Ee 2e>
47.approach the materiality level 接近重要性水平 `%8by y@$
48.an acceptably low level 可接受水平 ^,Paih
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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 ?A[q/n:K
50.misstatements or omissions 错报或漏报 t+R8{9L-
51.aggregate 总计 CC(At.dd
52.subsequent events 期后事项 ;ew3^i.du
53.adjust the financial statements 调整财务报表 *
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54.perform additional audit procedures 实施追加的审计程序 M_o<6C
55.audit risk 审计风险 s^
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56.detection risk 检查风险 d+5KHfkK
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 EF7Y 4lp
59.tolerable misstatement 可容忍错报 t@a2@dX|
60.the acceptable level of detection risk 可接受的检查风险 0?D`|x_
61.assessed level of material misstatement risk 重大错报风险的评估水平 t%<@k)hd~G
62.simall business 小规模企业 RhJ{#G~:%
63.accounting system 会计系统 ?a8 o.&`l
64.test of control 控制测试 |<,!K;@
65.walk-through test 穿行测试 3Mvm'T:[
66.communication 沟通 RCFocOOn
67.flow chart 流程图 :R/szE*Ak
68.reperformance of internal control 重新执行 "?I ]h
69.audit evidence 审计证据 z|VQp,ra
70.substantive procedures 实质性程序
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71.assertions 认定 hf2Q;n&V
72.esistence 存在 IF<?TYy=3B
73.occurrence 发生 ;C1
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74.completeness 完整性 }Q 7~tu
75.rights and obligations 权利和义务 we<m%pf
76.valuation and allocation 计价和分摊 ail%#E8
77.cutoff 截止 >680}\S
78.accuracy 准确性 hOI|#(-
79.classification 分类 _N4G[jQLJ
80.inspection 检查 k<mfBNvuo
81.supervision of counting 监盘 F`l
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82.observation 观察
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83.confirmation 函证 (T1)7%Xs
84.computation 计算 b%w?YR
85.analytical procedures 分析程序 P4{8pO]B
86.vouch 核对 pw^$WK
87.trace 追查 wnaT~r@U'
88.audit sampling 审计抽样 uG1)cm
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89.error 误差 ?8
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90.expected error 预期误差 }i32
91.population 总体 LwpO_/qV
92.sampling risk 抽样风险 g]^@bxdg
93.non- sampling risk 非抽样风险 Z.a`S~U
94.sampling unit 抽样单位 ar-N
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95.statistical sampling 统计抽样 Ae&470
96.tolerable error 可容忍误差 Cr?|bDv}o
97.the risk of under reliance 信赖不足风险 y{>d&M|
98.the risk of over reliance 信赖过度风险 8IErLu }
99.the risk of incorrect rejection 误拒风险 BDW%cs
100. the risk of incorrect acceptance 误受风险 }O_kbPNw
101.working trial balance 试算平衡表 !d@q T.
102.index and cross-referencing 索引和交叉索引 OH2Xxr[bQ
103.cash receipt 现金收入 IMaa#8,
104.cash disbursement 现金支出
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105.bank statement 银行对账单 s?=
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106.bank reconciliation 银行存款余额调节表 jB+K)NXHL
107.balance sheet date 资产负债表日 sdk%~RN0T
108.net realizable value 可变现净值 U)Cv_qe
109.storeroom 仓库 0PiD<*EA
110.sale invoice 销售发票 u:~2:3B
111.price list 价目表 4Wz@^7|V5
112.positive confirmation request 积极式询证函 ^_6.*Mvx
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 [If%+mHdU
115.receiving report 验收报告 inO)Y]|f
116.gross margin 毛利 UY@^KT]
117.manufacturing overhead 制造费用 HAq
118.material requisition 领料单 K-%x]Fp=
119.inventory-taking 存货盘点 T%{qwZc+mJ
120.bond certificate 债券 )bJS*#
121.stock certificate 股票 aS
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122.audit report 审计报告 !q:[$g-@q
123.entity 被审计单位 W(^R-&av
124.addressee of the audit report 审计报告的收件人 dso6ZRx
125.unqualified opinion 无保留意见 wc&%icF*cr
126.qualified opinion 保留意见 V6opV&
127.disclaimer of opinion 无法表示意见 W4
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128.adverse opinion 否定意见 KI* erK
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129 Auditors‘Report审计报告 x|>N
130 internal audit内部审计 +n]z'pijb
131 public sector audit政府审计 AfU~k!4`
账项基础审计accounting number-based audit TqzL] 'NS+
风险导向审计方法risk-oriented audit approach 99G
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