1.audit 审计 D1lHq/
2.attestation -]P
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鉴证 f.'o4HSj
3.credibility 3!CI=(^IY
可信赖程度 Dx Vt
4.audit of financial statements 财务报表审计 t L;;Yt
5.agreed-upon procedures 执行商定程序 K)0 6][,
6.high levels of assurance 高水平保证 mnXaf)"
7.compilation 编制 OY`G _=6!N
8.reliability 可靠性 %-T]!3"n
9.relevance 相关性 Ef$xu
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10.professional skepticism 职业谨慎 ;nv4lxm
11.objectivity 客观性 |g4!Yd
12. professional competence 专业胜任能力 #ZGWU_l}
13.Senior/CPA-in-charge 项目经理 ;Fuxj!gF
14.audit engagement letter 业务约定书 !Nl"y'B|
15.recurring audit 连续审计 5'>(|7~%\
16.the client 委托人 ;Z.}~d6>!
17.change CPA 更换注册会计师 R_4600
18.the existing CPA 现任注册会计师 hlkf|H
19.the successor CPA 后任注册会计师 it>FG9hVo
20.the preceding CPA前任注册会计师 o~^hsm[44J
21.issue the audit report 出具审计报告 kG,6;aVZ8
22.expert 专家 R`>E_SY
23.the board of directors 董事会 #.tF&$ik
24.knowledge of the entity‘ s business 了解被审计单位情况 F K={%
25.assess material misstatement risks评估重大错报风险 [>?B`1;@
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 n&[U/`o
27.a general knowledge of ————- 初步了解―――的情况 ^X0<ZI
28.a more knowledge of—————— 进一步了解的情况 )n|:9hc
29.the prior year‘s working papers 以前年度工作底稿 w},k~5U^s
30.minutes of meeting 会议纪要 4U>
31.business risks 经营风险 D@d/O
32.appropriateness 适当性 GXRK+RHuBi
33.accounting estimate 会计估计 >48zRi\N
34.management representations 管理层声明 <r3F*S=
35.going concern assumption 持续经营假设 D
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36.audit plan 审计计划 |yN7#O-D
37.significant audit areas 重点审计领域 t91v%L
38.error 错误 ='OPU5(;O
39.fraud舞弊 Z:9"7^+
40.modified or additional procedures 修改或追加审计程序 m[ txKj.=_
41.misappropriation of assets 侵占资产 7=mU["raz`
42.transactions without substance 虚假交易 r#3_F=xL5
43.unusual pressures 异常压力 q^goi1
44.the suspected noncompliance 涉嫌存在违法行为 vVZ@/D6w
45.materialiy 重要性 M.!U;U<?
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 {Sd{|R_
48.an acceptably low level 可接受水平 -Vt*(L
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 ,p>=WX
50.misstatements or omissions 错报或漏报 i~.L{K
51.aggregate 总计 hMeE@Q0
52.subsequent events 期后事项 =JNoC01D
53.adjust the financial statements 调整财务报表 )MW.Y
54.perform additional audit procedures 实施追加的审计程序 :)?w2'O
55.audit risk 审计风险 cq
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56.detection risk 检查风险 "i4@'`r
57.inappropriate audit opinion 不适当的审计意见 vQ26U(7\>
58.material misstatement 重大的错报 +vBq,'k`
59.tolerable misstatement 可容忍错报 d5+ (@HSR
60.the acceptable level of detection risk 可接受的检查风险 86@"BNnTh
61.assessed level of material misstatement risk 重大错报风险的评估水平 SAc}5.
62.simall business 小规模企业 )iluu1,o
63.accounting system 会计系统 Bk>Ch#`Bw
64.test of control 控制测试 &FIPEe#n
65.walk-through test 穿行测试 _~=X/I R
66.communication 沟通 -&D~TL#
67.flow chart 流程图 }O5c.3
68.reperformance of internal control 重新执行 nXk<DlTws
69.audit evidence 审计证据 zpiqJEf|'"
70.substantive procedures 实质性程序 N
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71.assertions 认定 .0cm
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72.esistence 存在 Zz,E4+'Rm
73.occurrence 发生 2|kx:^D p
74.completeness 完整性 xv9SQ,n<
75.rights and obligations 权利和义务 TR5"K{WDx
76.valuation and allocation 计价和分摊 *>9#a0cp
77.cutoff 截止 J/M
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78.accuracy 准确性 @q],pD
79.classification 分类 Bj;Fy9[yb
80.inspection 检查 PDzVXLpC
81.supervision of counting 监盘 -?&wD["y
82.observation 观察 DU4NPys]y
83.confirmation 函证 #ZRQVC; b;
84.computation 计算 = %\;7
85.analytical procedures 分析程序 y 7|x<Z
86.vouch 核对 ?o"wyF A*
87.trace 追查 j#9p0[
88.audit sampling 审计抽样 2W~,,$
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89.error 误差 x'+lNlv
90.expected error 预期误差 Wb68" )$
91.population 总体 4[9~g=y>
92.sampling risk 抽样风险 qeb:n$
93.non- sampling risk 非抽样风险 BPIp3i
94.sampling unit 抽样单位 ,/C<GFae
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 .&TJSIx$
97.the risk of under reliance 信赖不足风险 (SfP3
98.the risk of over reliance 信赖过度风险 ; mu9;ixZ
99.the risk of incorrect rejection 误拒风险 x4pl#~Su
100. the risk of incorrect acceptance 误受风险 KFkKr>S:
101.working trial balance 试算平衡表 ~ 61O
102.index and cross-referencing 索引和交叉索引 `
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103.cash receipt 现金收入 L8Z[Ly+_
104.cash disbursement 现金支出 5Q^
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105.bank statement 银行对账单 nMNAn}~*M
106.bank reconciliation 银行存款余额调节表 nG1mx/w
107.balance sheet date 资产负债表日 #^"\WG7{
108.net realizable value 可变现净值 Bi]`e_(}
109.storeroom 仓库 |)}F}~&
110.sale invoice 销售发票 `f}}z5
111.price list 价目表 xYtY}?!"
112.positive confirmation request 积极式询证函 xiX~*Zs
113.negative confirmation request 消极式询证函 Ny/bNQS
114.purchase requisition 请购单 Hz`rw\\Xq
115.receiving report 验收报告 $h`?l$jC(@
116.gross margin 毛利 G9<pYt{:
117.manufacturing overhead 制造费用 @`t)ly#N
118.material requisition 领料单 ZsirX~W<
119.inventory-taking 存货盘点 |qE"60&"}
120.bond certificate 债券 KM*sLC#
121.stock certificate 股票 lNs 'jaD
122.audit report 审计报告 72GXgah
123.entity 被审计单位 f9cS^v_:
124.addressee of the audit report 审计报告的收件人 >r2m1}6g"
125.unqualified opinion 无保留意见 9TjAEeU
126.qualified opinion 保留意见 .;u(uB;J6
127.disclaimer of opinion 无法表示意见 NDm@\<MIzB
128.adverse opinion 否定意见 SXSH9;j
129 Auditors‘Report审计报告 WIb\+!
130 internal audit内部审计 v(3nBZHv_!
131 public sector audit政府审计 L,!Z
账项基础审计accounting number-based audit xAMj 16ZF
风险导向审计方法risk-oriented audit approach C0[Rf.*