1.audit 审计 j
e;^i,&
2.attestation qX"m"ko
鉴证 Ly~s84k_po
3.credibility 3?
x}48
可信赖程度 sUl
_W"aQ
4.audit of financial statements 财务报表审计 _8{6&AmIw
5.agreed-upon procedures 执行商定程序 m\"X%Y#
6.high levels of assurance 高水平保证 gyT3[*eh
7.compilation 编制 H1or,>GoO
8.reliability 可靠性 /ReOf<%B
9.relevance 相关性 m`!Vryf
10.professional skepticism 职业谨慎 8(@Y@`/
11.objectivity 客观性 dXMO{*MF{H
12. professional competence 专业胜任能力 0
8W^
13.Senior/CPA-in-charge 项目经理 @tfatq+q
14.audit engagement letter 业务约定书 f1wwx|b%.
15.recurring audit 连续审计 #W2#'J:l
16.the client 委托人 E/Adi^
17.change CPA 更换注册会计师 +rOfQ'lQ
18.the existing CPA 现任注册会计师 eFz!`a^dX
19.the successor CPA 后任注册会计师 j\%m6\{n|
20.the preceding CPA前任注册会计师 0 >:RFCo
21.issue the audit report 出具审计报告 {^N90,!
22.expert 专家 r34 GO1d
23.the board of directors 董事会 +V,Ld&r
24.knowledge of the entity‘ s business 了解被审计单位情况 Bc1MKE5
25.assess material misstatement risks评估重大错报风险 Y{c+/n3d
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 3BK_$Fy
27.a general knowledge of ————- 初步了解―――的情况 dx)v`.%V
28.a more knowledge of—————— 进一步了解的情况 E[8i$
29.the prior year‘s working papers 以前年度工作底稿 hB1Gtc4n
30.minutes of meeting 会议纪要 ;Ebpf J
31.business risks 经营风险 [h@MA|
32.appropriateness 适当性 |>Wi5h{6X
33.accounting estimate 会计估计 )A*Sl
2ew
34.management representations 管理层声明 z\6/?5D#v
35.going concern assumption 持续经营假设 &Tn7
36.audit plan 审计计划 _Z3_I_lW
37.significant audit areas 重点审计领域 -FW'i10\2+
38.error 错误 e*/ya 8p?
39.fraud舞弊 tg%C>O
40.modified or additional procedures 修改或追加审计程序 ECf
$
41.misappropriation of assets 侵占资产 tOVYA\]
42.transactions without substance 虚假交易 9
?(P?H
43.unusual pressures 异常压力 Ku<_N]9
44.the suspected noncompliance 涉嫌存在违法行为 V~ [I /Vi
45.materialiy 重要性 :}[[G2|9
46.exceed the materiality level 超过重要性水平 nk+*M9r|I
47.approach the materiality level 接近重要性水平 *h Bo,
48.an acceptably low level 可接受水平 5%%A2FrB.S
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 ba"a!#wA
50.misstatements or omissions 错报或漏报 ]qNPOnlp
51.aggregate 总计 BGZvgMxLJ
52.subsequent events 期后事项 qkh.?~
53.adjust the financial statements 调整财务报表 tX.{+yyU
54.perform additional audit procedures 实施追加的审计程序 gA~faje
55.audit risk 审计风险 K$Yc!4M
56.detection risk 检查风险 ' $5o5\
57.inappropriate audit opinion 不适当的审计意见 ?Ulc`-d
58.material misstatement 重大的错报 !e(ZEV g
59.tolerable misstatement 可容忍错报 $jKeJn8,
60.the acceptable level of detection risk 可接受的检查风险 9KLhAYaq
61.assessed level of material misstatement risk 重大错报风险的评估水平 WA 79(B
62.simall business 小规模企业 ;WpPdR2
63.accounting system 会计系统 i4*!t.eI
64.test of control 控制测试 zFk@Y
65.walk-through test 穿行测试 yi9c+w)b
66.communication 沟通 Ea2&7
67.flow chart 流程图 (!&g (l;
68.reperformance of internal control 重新执行 +gsk}>"
69.audit evidence 审计证据 "
yV)&4)
70.substantive procedures 实质性程序 D:Y`{ {
71.assertions 认定 DozC>
72.esistence 存在 vy+9Q5@W
73.occurrence 发生 QWWoj[d#
74.completeness 完整性 !WReThq
75.rights and obligations 权利和义务 $/uNV1]o
76.valuation and allocation 计价和分摊 )B'U_*
77.cutoff 截止 ;o0o6pF
78.accuracy 准确性 UZUG?UUM
79.classification 分类 vaEAjg*To<
80.inspection 检查 *cn#W]AE
81.supervision of counting 监盘 kg_f;uk+
82.observation 观察 *>XY' -;2e
83.confirmation 函证 /+F|+1
84.computation 计算 QU{\ClW/?
85.analytical procedures 分析程序 MB,P#7|
86.vouch 核对 \w=7L-
8
87.trace 追查 wOp# mT
88.audit sampling 审计抽样 ]\:FFg_O6t
89.error 误差 7F{=bL
90.expected error 预期误差 _\Cd.
91.population 总体 ,`JXBI~
92.sampling risk 抽样风险 @9rmm)TZ
93.non- sampling risk 非抽样风险 .W+ F<]
r
94.sampling unit 抽样单位 "rA:;ntz
95.statistical sampling 统计抽样 WxS=Aip'
96.tolerable error 可容忍误差 K!9rH>`\
97.the risk of under reliance 信赖不足风险 y'k4>,`9e
98.the risk of over reliance 信赖过度风险 ?JD\pYg[/
99.the risk of incorrect rejection 误拒风险 x6x6N&f?
100. the risk of incorrect acceptance 误受风险 s=nE'/q1|
101.working trial balance 试算平衡表 kty,hAXe
102.index and cross-referencing 索引和交叉索引
=w.#j-jR
103.cash receipt 现金收入 m&Mvb[
104.cash disbursement 现金支出 _u :4y4}
105.bank statement 银行对账单 uhLg2G^h
106.bank reconciliation 银行存款余额调节表 $u4esg
107.balance sheet date 资产负债表日 wzMWuA4vX
108.net realizable value 可变现净值 VM3H&$d(h
109.storeroom 仓库 EN%Xs578
110.sale invoice 销售发票 B|O/h!H.
111.price list 价目表 F*d{<
112.positive confirmation request 积极式询证函 1*x4T%RF$
113.negative confirmation request 消极式询证函 m`c(J1Et
114.purchase requisition 请购单 lC1X9Op
115.receiving report 验收报告 !P!|U/|c
116.gross margin 毛利 {fMrx1
117.manufacturing overhead 制造费用 NoJo-vo*
118.material requisition 领料单 vAJfMUlP
119.inventory-taking 存货盘点 ZX.VzZS
120.bond certificate 债券 EVj48
121.stock certificate 股票 b['TRYc=:
122.audit report 审计报告 S@7A)
123.entity 被审计单位 g-% uw[pf
124.addressee of the audit report 审计报告的收件人 b@f.Kd7I
125.unqualified opinion 无保留意见 M{7EFTy!y
126.qualified opinion 保留意见 -c=IO(B/
127.disclaimer of opinion 无法表示意见 ,7M9f
128.adverse opinion 否定意见 @ec QVk
129 Auditors‘Report审计报告 xL>0&R
130 internal audit内部审计 @/JGC%!
131 public sector audit政府审计 .@APxeU
账项基础审计accounting number-based audit 3MjMN %{P
风险导向审计方法risk-oriented audit approach S&]:=He