1.audit 审计 GqKsK
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2.attestation 3ec`Wa
鉴证 39i9wrP
3.credibility
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可信赖程度 -yAQ
4.audit of financial statements 财务报表审计 C.Uju`3
5.agreed-upon procedures 执行商定程序 IE2"rQ T
6.high levels of assurance 高水平保证 DKL@wr}8
7.compilation 编制 p#P~Q/;
8.reliability 可靠性 eU@Cr7@,|
9.relevance 相关性 23\RJpKb
10.professional skepticism 职业谨慎 i[jJafAcN
11.objectivity 客观性 *fMpZ+;[m
12. professional competence 专业胜任能力 dl-l"9~;
13.Senior/CPA-in-charge 项目经理 Guw}=l--YR
14.audit engagement letter 业务约定书 O[^%{'
15.recurring audit 连续审计 <O<LYN+(
16.the client 委托人 =+:{P?*}
17.change CPA 更换注册会计师 `>C<}xO
18.the existing CPA 现任注册会计师 yay<GP?
19.the successor CPA 后任注册会计师 \nNXxTxX!
20.the preceding CPA前任注册会计师 pKUP2m`MW
21.issue the audit report 出具审计报告 ZP\M9J
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22.expert 专家 "/Pjjb:2
23.the board of directors 董事会 1c4/}3*
24.knowledge of the entity‘ s business 了解被审计单位情况 "r4AY
25.assess material misstatement risks评估重大错报风险 \Q?ip&R
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 {7hLsK[])
27.a general knowledge of ————- 初步了解―――的情况 VosZJv=
28.a more knowledge of—————— 进一步了解的情况 xM >W2
29.the prior year‘s working papers 以前年度工作底稿 e}Vw!w
30.minutes of meeting 会议纪要 ^2D1`,|N
31.business risks 经营风险 * |.0Myjo
32.appropriateness 适当性 '@|_Omc
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33.accounting estimate 会计估计 *iO u'
34.management representations 管理层声明 2&mGT&HAVA
35.going concern assumption 持续经营假设 /1=4"|q>h'
36.audit plan 审计计划 t_z>Cl^u
37.significant audit areas 重点审计领域 #p(h]T32
38.error 错误 `>Tu|3%\
39.fraud舞弊 \W5O&G-C
40.modified or additional procedures 修改或追加审计程序 pIV-kI:w
41.misappropriation of assets 侵占资产 ^FmU_Q0
42.transactions without substance 虚假交易 p@!nYPr.
43.unusual pressures 异常压力 GYxM0~:$k
44.the suspected noncompliance 涉嫌存在违法行为 ia&AW
45.materialiy 重要性 !l?.5Pm])
46.exceed the materiality level 超过重要性水平 1J=.N|(@Q
47.approach the materiality level 接近重要性水平 2"P99$"
48.an acceptably low level 可接受水平 ~)LH='|h\}
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 lz#GbXn.
50.misstatements or omissions 错报或漏报 N[]
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51.aggregate 总计
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52.subsequent events 期后事项 E:sz$\Ht)
53.adjust the financial statements 调整财务报表 J?@DGp+t
54.perform additional audit procedures 实施追加的审计程序 -C-?`R
55.audit risk 审计风险 K5ZC:Ks
56.detection risk 检查风险 ,u }XWV
57.inappropriate audit opinion 不适当的审计意见 kE>0M9EdH
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 ~LJY6A@y
60.the acceptable level of detection risk 可接受的检查风险 ?_x
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61.assessed level of material misstatement risk 重大错报风险的评估水平 b5$Jf
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62.simall business 小规模企业 ]xC#rwHUC
63.accounting system 会计系统 Xp\/YJOibd
64.test of control 控制测试 Ee)[\Qjn
65.walk-through test 穿行测试 Q$& sTM
66.communication 沟通 (fNUj4[
67.flow chart 流程图 OaJB=J%
68.reperformance of internal control 重新执行 'j^xbikr
69.audit evidence 审计证据 (Fq5I
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70.substantive procedures 实质性程序 x";w%
71.assertions 认定 ?]fF3 SJk
72.esistence 存在 M` q?Fk
73.occurrence 发生 UDhG :
74.completeness 完整性 3
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75.rights and obligations 权利和义务 N8qDdr9p?c
76.valuation and allocation 计价和分摊 Wcb7
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77.cutoff 截止
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78.accuracy 准确性 ~<<nz9}o_
79.classification 分类 q)H
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80.inspection 检查 t*@2OW`!
81.supervision of counting 监盘 /{wJEuE
82.observation 观察 F:*W5xX
83.confirmation 函证 3iw{SEY
84.computation 计算 D3|oOOoG
85.analytical procedures 分析程序 kKD`rfyG\
86.vouch 核对 Z3>N<u8)
87.trace 追查 CTWn2tpW
88.audit sampling 审计抽样
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89.error 误差
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90.expected error 预期误差 CkJCi
91.population 总体 V.os
92.sampling risk 抽样风险 ?)bS['^1)
93.non- sampling risk 非抽样风险 ^TMJ8`e
94.sampling unit 抽样单位 ?$f)&O
95.statistical sampling 统计抽样 d(g^M1
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96.tolerable error 可容忍误差 ~m|Mg9-
97.the risk of under reliance 信赖不足风险 1;Pv0&[q/
98.the risk of over reliance 信赖过度风险 u6`=x$&
99.the risk of incorrect rejection 误拒风险 /Q,{?';~
100. the risk of incorrect acceptance 误受风险 uB!kM
101.working trial balance 试算平衡表 USFDy
102.index and cross-referencing 索引和交叉索引 v9Xp97J2
103.cash receipt 现金收入 8G5Da|\
104.cash disbursement 现金支出 jiF?fX@
105.bank statement 银行对账单 gp$Ucfu'
106.bank reconciliation 银行存款余额调节表 +C1QY'>I
107.balance sheet date 资产负债表日 >^Se'SE]
108.net realizable value 可变现净值 PW3GL3+
109.storeroom 仓库 !"e5~7
110.sale invoice 销售发票 Wf{O[yL*
111.price list 价目表 RI68%ZoL
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 ;raN
114.purchase requisition 请购单 J8Yd1.Qj
115.receiving report 验收报告 3Tn)Z1o
116.gross margin 毛利 "V&+7"
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117.manufacturing overhead 制造费用 &$`yo`
118.material requisition 领料单 k`GA\&zt
119.inventory-taking 存货盘点 e</$ s
120.bond certificate 债券 @ym/27cRE
121.stock certificate 股票
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122.audit report 审计报告 *^([ ~[
123.entity 被审计单位 + >cBVx6
124.addressee of the audit report 审计报告的收件人 Rb(SBa
125.unqualified opinion 无保留意见 :s
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126.qualified opinion 保留意见 >vuY+o;B
127.disclaimer of opinion 无法表示意见 ljKrj
128.adverse opinion 否定意见 g;ZxvR)ZJk
129 Auditors‘Report审计报告 S(\9T1DVe
130 internal audit内部审计 q~o,WZG
131 public sector audit政府审计 y^]tahbo
账项基础审计accounting number-based audit N)&4Hy
风险导向审计方法risk-oriented audit approach "B_K
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