1.audit 审计 'N#,,d/G
2.attestation ousvsP%'
鉴证 7xidBVx
3.credibility v?Q&06PMRc
可信赖程度 wd&Tf
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4.audit of financial statements 财务报表审计 jy#'oadS?
5.agreed-upon procedures 执行商定程序 k_$:?
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6.high levels of assurance 高水平保证 ?v?b%hK!;
7.compilation 编制 nw|ls2
8.reliability 可靠性 bC{1LY0
9.relevance 相关性 ikd~ k>F
10.professional skepticism 职业谨慎 |c,,*^
11.objectivity 客观性 W,'30:#Fr7
12. professional competence 专业胜任能力 j}~3m$
13.Senior/CPA-in-charge 项目经理 CqGi
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14.audit engagement letter 业务约定书 KLi&TmIB
15.recurring audit 连续审计 V4kt&61
16.the client 委托人 2Ur9*#~kGp
17.change CPA 更换注册会计师 Fy_D[g
18.the existing CPA 现任注册会计师 AB92R/
19.the successor CPA 后任注册会计师 M-Gl".*f
20.the preceding CPA前任注册会计师 jinDKJ,n;
21.issue the audit report 出具审计报告 z.EpRJn
22.expert 专家 vU(2[
23.the board of directors 董事会 eP6`"<UM
24.knowledge of the entity‘ s business 了解被审计单位情况 . AJ(nJ)
25.assess material misstatement risks评估重大错报风险 `rEu8u
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 xfYDjf :<
27.a general knowledge of ————- 初步了解―――的情况 \!D <u'n
28.a more knowledge of—————— 进一步了解的情况 0 ~2~^A#]\
29.the prior year‘s working papers 以前年度工作底稿 \D
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30.minutes of meeting 会议纪要 q5<'pi
31.business risks 经营风险 GcXh
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32.appropriateness 适当性 S[g{
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33.accounting estimate 会计估计 LDilrG)
34.management representations 管理层声明 Pyfj[m4+}
35.going concern assumption 持续经营假设 701ei;
36.audit plan 审计计划 yr=$a3web;
37.significant audit areas 重点审计领域 AG?cI@',
38.error 错误 i}d^a28
39.fraud舞弊 7OSk0%Q,
40.modified or additional procedures 修改或追加审计程序 )nncCUW
41.misappropriation of assets 侵占资产 WBcnE(zF
42.transactions without substance 虚假交易 xz5V.
43.unusual pressures 异常压力 ,ru2C_LQ
44.the suspected noncompliance 涉嫌存在违法行为 z^;0{q,
45.materialiy 重要性 BllS3I}V
46.exceed the materiality level 超过重要性水平 X6hm,0[
47.approach the materiality level 接近重要性水平 Vu6$84>-,
48.an acceptably low level 可接受水平 @APv?>$)
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 c;X8:Z=ja
50.misstatements or omissions 错报或漏报 "N'|N.,
51.aggregate 总计 s.VtmAH
52.subsequent events 期后事项 M.b1=Y
53.adjust the financial statements 调整财务报表 zvJQ@i"Z
54.perform additional audit procedures 实施追加的审计程序 ep|>z#1
55.audit risk 审计风险 $Sz@u"ig%
56.detection risk 检查风险 S}QvG&c
57.inappropriate audit opinion 不适当的审计意见 @D$^-
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58.material misstatement 重大的错报 ~=xiMB;oH
59.tolerable misstatement 可容忍错报 # !:u
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60.the acceptable level of detection risk 可接受的检查风险 V
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61.assessed level of material misstatement risk 重大错报风险的评估水平 {,
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62.simall business 小规模企业 'IVNqfC)u
63.accounting system 会计系统 >ucVrLm,X
64.test of control 控制测试 j6Msbq[
65.walk-through test 穿行测试 k9]M=eO
66.communication 沟通 VTM*=5|c
67.flow chart 流程图 zVeQKN9^Z
68.reperformance of internal control 重新执行 d2cslDd
69.audit evidence 审计证据 D jzHEqiH
70.substantive procedures 实质性程序 Q&Q$;s3|Y
71.assertions 认定 G3Z>,"w;=
72.esistence 存在 .X2fu/}
73.occurrence 发生 F6g)2&e{/
74.completeness 完整性 ^?-SMcUHB
75.rights and obligations 权利和义务 O$
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76.valuation and allocation 计价和分摊 1W@ C]n4
77.cutoff 截止 {lNvKm)w
78.accuracy 准确性 S_ELZO#7
79.classification 分类 d'bAM{R>
80.inspection 检查 nw.,`M,N
81.supervision of counting 监盘 &
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82.observation 观察 pv
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83.confirmation 函证 B4uJT~,7>
84.computation 计算 `=}w(V8pc
85.analytical procedures 分析程序 8:D|[u;iG
86.vouch 核对 .k_>
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87.trace 追查 U"SH
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88.audit sampling 审计抽样 <in#_Of{E
89.error 误差 |"gg2p
90.expected error 预期误差 KM'*+.I
91.population 总体 9YMD[H\}V
92.sampling risk 抽样风险 r2t|,%%N7
93.non- sampling risk 非抽样风险 ]H%SGQPn
94.sampling unit 抽样单位 moop.}O<
95.statistical sampling 统计抽样 "xr=:[n[
96.tolerable error 可容忍误差 9n\b!*x
97.the risk of under reliance 信赖不足风险 utH/E7^8
98.the risk of over reliance 信赖过度风险 G6*P]<
99.the risk of incorrect rejection 误拒风险 AbqeZn
100. the risk of incorrect acceptance 误受风险 pUp&eH
101.working trial balance 试算平衡表 j@ehcK9|
102.index and cross-referencing 索引和交叉索引 ^0x0 rY
103.cash receipt 现金收入 JI)@h 4b
104.cash disbursement 现金支出 t@ _MWF
105.bank statement 银行对账单 cPx]:sC
106.bank reconciliation 银行存款余额调节表 q3_ceXYU
107.balance sheet date 资产负债表日 1o
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108.net realizable value 可变现净值 vJ&g3ky
109.storeroom 仓库 "A4
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110.sale invoice 销售发票 ,\%qERk
111.price list 价目表 qD]&&"B
112.positive confirmation request 积极式询证函 [9-&Lq_ g
113.negative confirmation request 消极式询证函 2:8p>^g=
114.purchase requisition 请购单 Oh&k{DWE$
115.receiving report 验收报告 F4b$
116.gross margin 毛利 jV)4+D
117.manufacturing overhead 制造费用 $vC}Fq
118.material requisition 领料单 /Wx({N'h$
119.inventory-taking 存货盘点 "t
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120.bond certificate 债券 @,9cpaL3
121.stock certificate 股票 u#Z#NP ~F0
122.audit report 审计报告
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123.entity 被审计单位 XCP/e p
124.addressee of the audit report 审计报告的收件人 G\PFh&
125.unqualified opinion 无保留意见 A.8[FkiNmD
126.qualified opinion 保留意见 W Z_yaG$U
127.disclaimer of opinion 无法表示意见 EE,57(
128.adverse opinion 否定意见 (X{o =co,
129 Auditors‘Report审计报告 2jT2~D.U1
130 internal audit内部审计 R= co2 5
131 public sector audit政府审计 SQSPdR+
账项基础审计accounting number-based audit g><*qd?t
风险导向审计方法risk-oriented audit approach 8*7,qX