1.audit 审计 FlO?E3d
2.attestation vE ]
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鉴证 z zG=!JR
3.credibility BRFsw`c
可信赖程度 {R$`YWk
4.audit of financial statements 财务报表审计 "2e3 <:$
5.agreed-upon procedures 执行商定程序 G/x6zdk
6.high levels of assurance 高水平保证 ]#~J[uk
7.compilation 编制 !G%!zNA S
8.reliability 可靠性 *h^->+0n
9.relevance 相关性 &oL"AJU
10.professional skepticism 职业谨慎 y"?`MzcJ0
11.objectivity 客观性 MmJM
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12. professional competence 专业胜任能力 Nr4Fp`b8
13.Senior/CPA-in-charge 项目经理 3 s\UU2yr
14.audit engagement letter 业务约定书 &BVUK"}P
15.recurring audit 连续审计 `&;#A*C0
16.the client 委托人 vuQA-w7
17.change CPA 更换注册会计师 Kq7r+A
18.the existing CPA 现任注册会计师 0jp].''RK\
19.the successor CPA 后任注册会计师 K#FD$,c~
20.the preceding CPA前任注册会计师 ^Ks1[xc* `
21.issue the audit report 出具审计报告 a-5UG#o
22.expert 专家 DksYKv
23.the board of directors 董事会 j;$f[@0o
24.knowledge of the entity‘ s business 了解被审计单位情况 =B&|\2`{)
25.assess material misstatement risks评估重大错报风险 lyL6w1
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 0GMb?/
27.a general knowledge of ————- 初步了解―――的情况 )St0}?I~
28.a more knowledge of—————— 进一步了解的情况 AFt- V
29.the prior year‘s working papers 以前年度工作底稿 t%@iF
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30.minutes of meeting 会议纪要 St
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31.business risks 经营风险 {\Pk;M{Y&
32.appropriateness 适当性 5%'ybh)@
33.accounting estimate 会计估计 &zn|),
34.management representations 管理层声明 c<13 r=+
35.going concern assumption 持续经营假设 <h(AJX7wsD
36.audit plan 审计计划 `JIp$
37.significant audit areas 重点审计领域 s:<y\1Ay
38.error 错误 ?M90K)&g{
39.fraud舞弊 a-*sm~u
40.modified or additional procedures 修改或追加审计程序 _0[z
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41.misappropriation of assets 侵占资产 .)*&NY!nsl
42.transactions without substance 虚假交易 nS#F*)
43.unusual pressures 异常压力 hl]d99Lc
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 6@aH2+4+
46.exceed the materiality level 超过重要性水平 l@4pZkdq
47.approach the materiality level 接近重要性水平 fMwF|;
48.an acceptably low level 可接受水平 pIIp61=$
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 5?3 v;B6
50.misstatements or omissions 错报或漏报 (~@.9&cBD
51.aggregate 总计 4n#u
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52.subsequent events 期后事项 mjOxmwo
53.adjust the financial statements 调整财务报表 <v ub
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54.perform additional audit procedures 实施追加的审计程序 THl:>s
55.audit risk 审计风险 II^Rp],>
56.detection risk 检查风险 MdX4Rp'
57.inappropriate audit opinion 不适当的审计意见 ErN[maix#
58.material misstatement 重大的错报 5REH`-
59.tolerable misstatement 可容忍错报 n6[shXH
60.the acceptable level of detection risk 可接受的检查风险 h5{//0 y
61.assessed level of material misstatement risk 重大错报风险的评估水平 j1Ys8k%$l
62.simall business 小规模企业 JKKp5~_~
63.accounting system 会计系统 2?(/$F9X,
64.test of control 控制测试 l|842N@1
65.walk-through test 穿行测试 czw:xG!&
66.communication 沟通 }[%F
67.flow chart 流程图 qX&+
68.reperformance of internal control 重新执行 `+=Zq
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69.audit evidence 审计证据 9u~C?w
70.substantive procedures 实质性程序 [\F:NLjiUy
71.assertions 认定 l[ko)%7V
72.esistence 存在 bLTX_
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73.occurrence 发生 A?tCa*b^
74.completeness 完整性 !yg &zzP*
75.rights and obligations 权利和义务 ks$5$,^T2o
76.valuation and allocation 计价和分摊 [6@bsXiw
77.cutoff 截止 TaF*ZT2
78.accuracy 准确性 :Gz$(!j1.'
79.classification 分类 2 U%t
80.inspection 检查 ko.%@Y(=
81.supervision of counting 监盘 *3^7'^j<
82.observation 观察 =Q"thsR
83.confirmation 函证 Ym%#"
84.computation 计算 Q3r]T.].h
85.analytical procedures 分析程序 Z=hn}QY.(
86.vouch 核对 va~:Ivl-)
87.trace 追查 e?\Od}
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88.audit sampling 审计抽样 %AV3eqghCg
89.error 误差 &2@"zD
90.expected error 预期误差 x8z6 <
91.population 总体 c[1{>z{G
92.sampling risk 抽样风险 M|y!,/'
93.non- sampling risk 非抽样风险 WKr4S<B8mr
94.sampling unit 抽样单位 yR F+
95.statistical sampling 统计抽样 bil>;&h
96.tolerable error 可容忍误差 ( 3,7
97.the risk of under reliance 信赖不足风险 ;8F6a:\v
98.the risk of over reliance 信赖过度风险 ^=I[uX-3ue
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 7F~Jz*,B*W
101.working trial balance 试算平衡表 NVVAh5R
102.index and cross-referencing 索引和交叉索引 M#o=.,
103.cash receipt 现金收入 \#h=pz+jb
104.cash disbursement 现金支出 Z(E.F,k
105.bank statement 银行对账单 uPFbKSJj
106.bank reconciliation 银行存款余额调节表 'o_ RC{k2"
107.balance sheet date 资产负债表日 aF=;v*
108.net realizable value 可变现净值 WUDXx %
109.storeroom 仓库
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110.sale invoice 销售发票 Nf~B 1vkp
111.price list 价目表 &=8ZGjR< }
112.positive confirmation request 积极式询证函 B_r:da CS:
113.negative confirmation request 消极式询证函 DL_M#c`<
114.purchase requisition 请购单 { F0"U=
115.receiving report 验收报告 Yv*i69"
116.gross margin 毛利 LQ$dT#z2A
117.manufacturing overhead 制造费用 [woxCfSA
118.material requisition 领料单 a(U/70j
119.inventory-taking 存货盘点 =c[mch%E
120.bond certificate 债券 ^-}3+YA
121.stock certificate 股票 Qe<c@i"
122.audit report 审计报告 %MfT5*||f
123.entity 被审计单位 Dx3Sf}G
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124.addressee of the audit report 审计报告的收件人 "MT{t><
125.unqualified opinion 无保留意见 BW)t2kR&
126.qualified opinion 保留意见 Yh%
127.disclaimer of opinion 无法表示意见 $L"-JNS
128.adverse opinion 否定意见 v2#qs*sW8
129 Auditors‘Report审计报告 Z*5]q
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130 internal audit内部审计 el0W0T
131 public sector audit政府审计 YAF0I%PYU
账项基础审计accounting number-based audit %ye4FwkRy
风险导向审计方法risk-oriented audit approach c_2kHT