1.audit 审计 .wrL3z_
2.attestation 3UUGblg`~
鉴证 7@%'wy&A
3.credibility /"qcl7F
可信赖程度 $trAC@3O@
4.audit of financial statements 财务报表审计 N?4q
5.agreed-upon procedures 执行商定程序 4YU/uQm
6.high levels of assurance 高水平保证 S\NL+V?7h
7.compilation 编制 RBGlzk
8.reliability 可靠性 IxDWJ#k
9.relevance 相关性
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10.professional skepticism 职业谨慎 ts9pM~_~
11.objectivity 客观性 P}3}ek1Ax
12. professional competence 专业胜任能力 YJ7V`Np
13.Senior/CPA-in-charge 项目经理 MN=
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14.audit engagement letter 业务约定书 ET^ |z
15.recurring audit 连续审计 mjnUs-`W|
16.the client 委托人 c
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17.change CPA 更换注册会计师 Md;/nJO~{
18.the existing CPA 现任注册会计师 K=u0nrG*
19.the successor CPA 后任注册会计师 (d2@Mz
20.the preceding CPA前任注册会计师 :
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21.issue the audit report 出具审计报告 iy5R5L2
22.expert 专家 j;P+_Hfe/E
23.the board of directors 董事会 =
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24.knowledge of the entity‘ s business 了解被审计单位情况 {6vEEU
25.assess material misstatement risks评估重大错报风险 ,35&G"JK5
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 _EYB
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27.a general knowledge of ————- 初步了解―――的情况 #'o7x'n^
28.a more knowledge of—————— 进一步了解的情况 *ftC_v@p5
29.the prior year‘s working papers 以前年度工作底稿 2C+(":=}
30.minutes of meeting 会议纪要 [!*xO?yCJ
31.business risks 经营风险 M7y|EB))
32.appropriateness 适当性 %EbiMo ]3B
33.accounting estimate 会计估计 p_terD:
34.management representations 管理层声明 f_r0})
35.going concern assumption 持续经营假设 u"VS* hSH
36.audit plan 审计计划 h#f&|*Q5m
37.significant audit areas 重点审计领域 j^u[F"
38.error 错误 ?KN:r E
39.fraud舞弊 &,W$-[
40.modified or additional procedures 修改或追加审计程序 %|Hp Bs#'
41.misappropriation of assets 侵占资产 Q2'eQ0W{o
42.transactions without substance 虚假交易 U1m\\<,
43.unusual pressures 异常压力 )BV=|,j
44.the suspected noncompliance 涉嫌存在违法行为 <4?*$
45.materialiy 重要性 MR9/Y:Nm
46.exceed the materiality level 超过重要性水平 Q^h5">P
47.approach the materiality level 接近重要性水平 #+sF`qR,
48.an acceptably low level 可接受水平 Wpm9`K
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 0g(6r-2)7
50.misstatements or omissions 错报或漏报 Z^6#4Q]YC
51.aggregate 总计 ;( KMGir
52.subsequent events 期后事项 /(6zsq'v|
53.adjust the financial statements 调整财务报表 EnCU4CU`
54.perform additional audit procedures 实施追加的审计程序 P\B3
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55.audit risk 审计风险 V2`;4d X*2
56.detection risk 检查风险 *%- ?54B
57.inappropriate audit opinion 不适当的审计意见 ua& @GXvZ
58.material misstatement 重大的错报 L
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59.tolerable misstatement 可容忍错报 1MQ/r*(
60.the acceptable level of detection risk 可接受的检查风险 Yw"P)Zp
61.assessed level of material misstatement risk 重大错报风险的评估水平 j 2}v}
62.simall business 小规模企业 :0Te4UE;P7
63.accounting system 会计系统 O3_B<Em
64.test of control 控制测试 GgdlVi 2
65.walk-through test 穿行测试 dK
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66.communication 沟通 OlcP(
67.flow chart 流程图 p{H0dj ^|
68.reperformance of internal control 重新执行 g,?\~8-c
69.audit evidence 审计证据 I6w/0,azC
70.substantive procedures 实质性程序 8W{~wg`
71.assertions 认定 3q~Fl=|.o
72.esistence 存在 jU$Y>S>l
73.occurrence 发生 Dc:DY:L^
74.completeness 完整性 mU]s7` %<>
75.rights and obligations 权利和义务 ]gP8?s|
76.valuation and allocation 计价和分摊 [h", D5
77.cutoff 截止 0eA5zFU7
78.accuracy 准确性 IA4+ad'\E
79.classification 分类 y&rY0bm
80.inspection 检查 M.k|bh8
81.supervision of counting 监盘 3}4#I_<$F@
82.observation 观察 ,P{HE8.
83.confirmation 函证 R~c1)[[E
84.computation 计算 TzY!D*%z
85.analytical procedures 分析程序 7|~:P$M
86.vouch 核对 <JH9StGGc?
87.trace 追查 zlMlMyG4
88.audit sampling 审计抽样 SQIdJG^:
89.error 误差 E4m:1=Nd~]
90.expected error 预期误差 $h]NXC6J
91.population 总体 uHrb:X!q
92.sampling risk 抽样风险 TolrE
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93.non- sampling risk 非抽样风险 <UK5eVQn
94.sampling unit 抽样单位 }bg
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95.statistical sampling 统计抽样 62NkU)u
96.tolerable error 可容忍误差 Qdm(q:w
97.the risk of under reliance 信赖不足风险 8_awMVAy
98.the risk of over reliance 信赖过度风险 7kM4Ei
99.the risk of incorrect rejection 误拒风险 u9@b<
100. the risk of incorrect acceptance 误受风险 y*|L:!
101.working trial balance 试算平衡表 {e6KJ@H6
102.index and cross-referencing 索引和交叉索引 @Y NGxg~*g
103.cash receipt 现金收入 4(sttd_
104.cash disbursement 现金支出 g
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105.bank statement 银行对账单 yjv&4pIc1
106.bank reconciliation 银行存款余额调节表 ]c,l5u}A$
107.balance sheet date 资产负债表日 LH.%\TMN$
108.net realizable value 可变现净值 D?J#u;h~f
109.storeroom 仓库 Q
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110.sale invoice 销售发票 M/)
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111.price list 价目表 f~v"zT
112.positive confirmation request 积极式询证函 :5<#X8>d
113.negative confirmation request 消极式询证函 .
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114.purchase requisition 请购单 #rq?
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115.receiving report 验收报告 ,N;v~D$Y
116.gross margin 毛利 :'ihE\j
117.manufacturing overhead 制造费用 T8mY#^sW_
118.material requisition 领料单 7A[Ogro
119.inventory-taking 存货盘点 *sAOpf@M
120.bond certificate 债券 }_vM&.GFlL
121.stock certificate 股票 ?GfxBZWJ
122.audit report 审计报告 fT
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123.entity 被审计单位 \@:j
124.addressee of the audit report 审计报告的收件人 :O
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125.unqualified opinion 无保留意见 ,aYU$~o#
126.qualified opinion 保留意见 Q.>/*8R;
127.disclaimer of opinion 无法表示意见 tUrNp~ve,
128.adverse opinion 否定意见 1zR/HT
129 Auditors‘Report审计报告 x36NL^
130 internal audit内部审计 PMsC*U,oe
131 public sector audit政府审计 >Ban?3{
账项基础审计accounting number-based audit e+x*psQ
风险导向审计方法risk-oriented audit approach <\Vi,,