1.audit 审计 G6Nb{m
2.attestation h/K@IAd
鉴证 ,{8v4b-
3.credibility Kam]Mn'
可信赖程度 =EpJZt
4.audit of financial statements 财务报表审计 H\#:,s {1
5.agreed-upon procedures 执行商定程序 0x ~`5h
6.high levels of assurance 高水平保证 /2XW
7.compilation 编制 k':s =IXW
8.reliability 可靠性 k. GA8=]>
9.relevance 相关性 utH%y\NMF|
10.professional skepticism 职业谨慎
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11.objectivity 客观性 CGZ^hoh/
12. professional competence 专业胜任能力 X#ZgS!Mn
13.Senior/CPA-in-charge 项目经理 V`bs&5#Sx
14.audit engagement letter 业务约定书 !r
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15.recurring audit 连续审计 *
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16.the client 委托人 J(s;$PG
17.change CPA 更换注册会计师 n8u*JeN
18.the existing CPA 现任注册会计师 Q7GY3X*kA
19.the successor CPA 后任注册会计师 z"UPyW1?
20.the preceding CPA前任注册会计师 @G*.1;jO
21.issue the audit report 出具审计报告 OipqoI2
22.expert 专家 ;#/0b{XFj
23.the board of directors 董事会 Mu2`ODe]
24.knowledge of the entity‘ s business 了解被审计单位情况 J@]k%h
25.assess material misstatement risks评估重大错报风险 <
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 <3Gqv9Y&
27.a general knowledge of ————- 初步了解―――的情况 f Iy]/
28.a more knowledge of—————— 进一步了解的情况 3ZojE ux`
29.the prior year‘s working papers 以前年度工作底稿 F8=nhn
30.minutes of meeting 会议纪要 :E'P7A
31.business risks 经营风险 A,#2 ^dR
32.appropriateness 适当性 }ZzLs/v%X
33.accounting estimate 会计估计 c-8!#~M(
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 XUSvhr$|
36.audit plan 审计计划 h{_*oBa
37.significant audit areas 重点审计领域 zOB=aG?/
38.error 错误 1*UNsEr
39.fraud舞弊 4!%F\c46
40.modified or additional procedures 修改或追加审计程序 sbS~N*{E
41.misappropriation of assets 侵占资产 &leK}je [
42.transactions without substance 虚假交易 CdZ BG
43.unusual pressures 异常压力 n7l%gA*
44.the suspected noncompliance 涉嫌存在违法行为 aE/D*.0NI
45.materialiy 重要性 \ZH&LPAY
46.exceed the materiality level 超过重要性水平 '~Q2!F
47.approach the materiality level 接近重要性水平 -JV~[-,
48.an acceptably low level 可接受水平 ir[jCea,
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 RU&_j*U
50.misstatements or omissions 错报或漏报 jd:B \%#![
51.aggregate 总计 P8I*dvu _
52.subsequent events 期后事项 = yXs?y"
53.adjust the financial statements 调整财务报表 2UadV_s+s
54.perform additional audit procedures 实施追加的审计程序 L1#Ij#
55.audit risk 审计风险 YZE.@Rz
56.detection risk 检查风险 H{(]9{
57.inappropriate audit opinion 不适当的审计意见 'q{733o
58.material misstatement 重大的错报 Em^(
59.tolerable misstatement 可容忍错报 g^~Kze
60.the acceptable level of detection risk 可接受的检查风险 ;>"nn
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61.assessed level of material misstatement risk 重大错报风险的评估水平 M1!pQC_9
62.simall business 小规模企业 1*Ar{:+ua
63.accounting system 会计系统 0Kv
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64.test of control 控制测试 e3m*i}K}
65.walk-through test 穿行测试 =Ho"N`Qy
66.communication 沟通 )=^w3y
67.flow chart 流程图 n$["z
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68.reperformance of internal control 重新执行 <@uOCRbV
69.audit evidence 审计证据 DQXS$uBT
70.substantive procedures 实质性程序 ;*cLG#&'M
71.assertions 认定 i7Z=|&
72.esistence 存在 Ee2c5C!|C
73.occurrence 发生
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74.completeness 完整性 80B>L
75.rights and obligations 权利和义务 G/?~\
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76.valuation and allocation 计价和分摊 5VE2@Fn}
77.cutoff 截止 .v\\Tq&"|
78.accuracy 准确性 jC, FG'P
79.classification 分类 m{%t?w$Au
80.inspection 检查 P?ep]
81.supervision of counting 监盘 >-)h|w i
82.observation 观察 AuiFbRFi
83.confirmation 函证 0$P/jt
84.computation 计算 #kmh
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85.analytical procedures 分析程序 uCP>y6I
86.vouch 核对 .tXtcf/
87.trace 追查 9NpD!A&64<
88.audit sampling 审计抽样 \%A%s*1
89.error 误差 A74920X`W
90.expected error 预期误差 Oejq@iM"(
91.population 总体 Bl;KOR
92.sampling risk 抽样风险 { T]?o~W
93.non- sampling risk 非抽样风险 z1V#'$_5-
94.sampling unit 抽样单位 b.yh8|&
95.statistical sampling 统计抽样 53OJ-m%a
96.tolerable error 可容忍误差 /^7iZ|>:M:
97.the risk of under reliance 信赖不足风险 qE7R4>5xjO
98.the risk of over reliance 信赖过度风险 .ln8|;%
99.the risk of incorrect rejection 误拒风险 &h~aChJ
100. the risk of incorrect acceptance 误受风险 O8u3y
101.working trial balance 试算平衡表 0E/:|k
102.index and cross-referencing 索引和交叉索引 m"/g7w4N
103.cash receipt 现金收入 %y`7);.q
104.cash disbursement 现金支出 Ff4*IOZ}(
105.bank statement 银行对账单 "$^0%-
106.bank reconciliation 银行存款余额调节表 n!ok?=(kQ
107.balance sheet date 资产负债表日 `,Vv["^ PB
108.net realizable value 可变现净值 wz
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109.storeroom 仓库 l=P'B
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110.sale invoice 销售发票 i+vsp@d
111.price list 价目表 jUMf6^^
112.positive confirmation request 积极式询证函 `NNf&y)y
113.negative confirmation request 消极式询证函 3Rv7Qx
114.purchase requisition 请购单 6[dur'x
115.receiving report 验收报告 I$q>
116.gross margin 毛利 KLQ!b,=q
117.manufacturing overhead 制造费用 h{iEZ#
118.material requisition 领料单 w
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119.inventory-taking 存货盘点 8<#U9]
120.bond certificate 债券 ]<w:V`(
121.stock certificate 股票 % 4 ~l
122.audit report 审计报告 g"8 .}1)~r
123.entity 被审计单位 SW?p?<
124.addressee of the audit report 审计报告的收件人 lC?Icn|o
125.unqualified opinion 无保留意见 DPDe>3Mi[
126.qualified opinion 保留意见 \NL+}cL/
127.disclaimer of opinion 无法表示意见 Y:QD
128.adverse opinion 否定意见 r.3KPiYK
129 Auditors‘Report审计报告 "4xfrlOc
130 internal audit内部审计 z01>'
131 public sector audit政府审计 )ZR+lX}
账项基础审计accounting number-based audit +V(5w`qx
风险导向审计方法risk-oriented audit approach pw020}`