1.audit 审计 E G3?C
2.attestation cR"?EQ] `N
鉴证 l8Ks{(wh
3.credibility Mo_(WSs
可信赖程度 2/ v9
4.audit of financial statements 财务报表审计 Rw#4 |&
5.agreed-upon procedures 执行商定程序 95^A !
6.high levels of assurance 高水平保证 N)N\iad^
7.compilation 编制 gdkQ
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8.reliability 可靠性 J'no{3Ktz
9.relevance 相关性 D4e!A@LJ
10.professional skepticism 职业谨慎 CAvyS
11.objectivity 客观性 K84VeAe
12. professional competence 专业胜任能力 z~y=(T
13.Senior/CPA-in-charge 项目经理 ^-GzWT
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 T\Ld)'fNv
16.the client 委托人 >V1v.JH
17.change CPA 更换注册会计师 }*s%|!{H
18.the existing CPA 现任注册会计师 YdNmnB%J
19.the successor CPA 后任注册会计师 )T26cT$
20.the preceding CPA前任注册会计师 %an&lcoX
21.issue the audit report 出具审计报告 :Lze8oY(D}
22.expert 专家 |
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23.the board of directors 董事会 (np60mX<
24.knowledge of the entity‘ s business 了解被审计单位情况 x\MzMQ#Bf
25.assess material misstatement risks评估重大错报风险 E+xC1U
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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 5fqQ;r
27.a general knowledge of ————- 初步了解―――的情况 F2#s^4Ii
28.a more knowledge of—————— 进一步了解的情况 ^B`*4
29.the prior year‘s working papers 以前年度工作底稿 zUCtH*
30.minutes of meeting 会议纪要 jdWA)N}kDG
31.business risks 经营风险 896oz>
32.appropriateness 适当性 Y ~%9TC
33.accounting estimate 会计估计 s8
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34.management representations 管理层声明 ;+-Dg3
35.going concern assumption 持续经营假设 yE4X6
36.audit plan 审计计划 vjz*B$
37.significant audit areas 重点审计领域 ,8^QV3
38.error 错误 \Q m1+tg
39.fraud舞弊 u|}p3-z|Y
40.modified or additional procedures 修改或追加审计程序 "cVJqW
41.misappropriation of assets 侵占资产 aH!2zC\:T
42.transactions without substance 虚假交易 ;('(Yn7~
43.unusual pressures 异常压力 0V_dg |.
44.the suspected noncompliance 涉嫌存在违法行为 +P5\N,,7R
45.materialiy 重要性 v62M8r,Y
46.exceed the materiality level 超过重要性水平 ?@uyqi~:U
47.approach the materiality level 接近重要性水平 zm7IkYF
48.an acceptably low level 可接受水平 )J<VDO:_YA
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 6<
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50.misstatements or omissions 错报或漏报 N&]GPl0
51.aggregate 总计 ?7]UbtW[
52.subsequent events 期后事项 \p%,g&^ x
53.adjust the financial statements 调整财务报表 |k ]{WCD]
54.perform additional audit procedures 实施追加的审计程序 4ZAnq{nR4
55.audit risk 审计风险 v3q.,I_
56.detection risk 检查风险 U6/$CH<pe
57.inappropriate audit opinion 不适当的审计意见 ZS\~GQbG
58.material misstatement 重大的错报 3{*nG'@Mal
59.tolerable misstatement 可容忍错报 2:4:Q[{A
60.the acceptable level of detection risk 可接受的检查风险 Y_SB3 $])
61.assessed level of material misstatement risk 重大错报风险的评估水平 ;[,r./XmH
62.simall business 小规模企业 Pv#>j\OR&
63.accounting system 会计系统 gf\F%VmSN
64.test of control 控制测试 ,
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65.walk-through test 穿行测试
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66.communication 沟通 dbG5Cf#K\
67.flow chart 流程图 {dF_=`.
68.reperformance of internal control 重新执行 ) ]
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69.audit evidence 审计证据 :*6#(MX
70.substantive procedures 实质性程序 9iy3 dy^
71.assertions 认定 z
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72.esistence 存在 %c"
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73.occurrence 发生 s`63
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74.completeness 完整性 &4R-5i2a
75.rights and obligations 权利和义务 ]?3-;D.eG
76.valuation and allocation 计价和分摊 r-aCa/4y!
77.cutoff 截止 )@,zG(t5;
78.accuracy 准确性 XQhbH^
79.classification 分类 Fk*C8
80.inspection 检查 DbIn3/WNe
81.supervision of counting 监盘 1> IA9]D7
82.observation 观察 (aTpBXGr=
83.confirmation 函证 |[B JZ
84.computation 计算 %m5&Y01
85.analytical procedures 分析程序 &o]ic(74c?
86.vouch 核对 u P&<
87.trace 追查 ~M?^T$5
88.audit sampling 审计抽样 ucwUeRw,
89.error 误差 &RL
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90.expected error 预期误差 N}rc3d#
91.population 总体 T_NN.Ol
92.sampling risk 抽样风险 W0qn$H
93.non- sampling risk 非抽样风险 p.@_3^#|
94.sampling unit 抽样单位 kmZ
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95.statistical sampling 统计抽样 id:6O+\
96.tolerable error 可容忍误差 WTX!)H6Zv
97.the risk of under reliance 信赖不足风险 r'E|6_0
98.the risk of over reliance 信赖过度风险 3Q\k!$zq
99.the risk of incorrect rejection 误拒风险 L+N;mI
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100. the risk of incorrect acceptance 误受风险 4ynGXJmMlR
101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 oa
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103.cash receipt 现金收入 FesUE_L2$
104.cash disbursement 现金支出 {wwkbc*
105.bank statement 银行对账单 $_orxu0W
106.bank reconciliation 银行存款余额调节表 tuIQiWHbM
107.balance sheet date 资产负债表日 8d|#W
108.net realizable value 可变现净值 Cak-J~=
109.storeroom 仓库 2}xvM"k=k
110.sale invoice 销售发票 y D:}&!\}
111.price list 价目表 [Zj6v a
112.positive confirmation request 积极式询证函 G Ebm$
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113.negative confirmation request 消极式询证函 }F=lG -x
114.purchase requisition 请购单 }]!?t~5*
115.receiving report 验收报告 RQQ\y`h`
116.gross margin 毛利 C
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117.manufacturing overhead 制造费用 2{oU5e
118.material requisition 领料单 .0b4"0~T6
119.inventory-taking 存货盘点 L/*K4xQ
120.bond certificate 债券 q)QM+4
121.stock certificate 股票 j~C-T%kYa
122.audit report 审计报告 aYrbB#
123.entity 被审计单位 W~Ae&gcn#
124.addressee of the audit report 审计报告的收件人 D\-D~G]x
125.unqualified opinion 无保留意见 K!
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126.qualified opinion 保留意见 \@F~4,VT
127.disclaimer of opinion 无法表示意见 m>&:)K}m
128.adverse opinion 否定意见 1|/-Ff"1@
129 Auditors‘Report审计报告 G/y;o3/[Z
130 internal audit内部审计 o|bm=&f
131 public sector audit政府审计 vH)V\V
账项基础审计accounting number-based audit 3#Qek2
风险导向审计方法risk-oriented audit approach JGG (mrvR