1.audit 审计 ~5#7i_%@E}
2.attestation Stw6%T-
鉴证
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3.credibility *Ee# x!O
可信赖程度 7I
4.audit of financial statements 财务报表审计 A,/S/_Q=
5.agreed-upon procedures 执行商定程序 3WVHI$A9
6.high levels of assurance 高水平保证 hv)($;
7.compilation 编制 Dx%fW`
8.reliability 可靠性 w{qYP
9.relevance 相关性 J{ Vl2P?@
10.professional skepticism 职业谨慎 0.5_,a
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11.objectivity 客观性 ~!OjdE!u
12. professional competence 专业胜任能力 W2k~N X#@
13.Senior/CPA-in-charge 项目经理 WQ]pg
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14.audit engagement letter 业务约定书 G7<X l}
15.recurring audit 连续审计 ro{MDs
16.the client 委托人 $p@g#3X`
17.change CPA 更换注册会计师 lo#,
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18.the existing CPA 现任注册会计师 3^a"$VW1
19.the successor CPA 后任注册会计师 U|QDV16f
20.the preceding CPA前任注册会计师 3WYW])
21.issue the audit report 出具审计报告 @mazwr{B
22.expert 专家 \CGcP
23.the board of directors 董事会 T_dd7Ym'8
24.knowledge of the entity‘ s business 了解被审计单位情况 hg~fFj3ST
25.assess material misstatement risks评估重大错报风险 @wPmx*SF
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 5W48z%MN
27.a general knowledge of ————- 初步了解―――的情况 Z-?9F`}
28.a more knowledge of—————— 进一步了解的情况 VGq]id{*$
29.the prior year‘s working papers 以前年度工作底稿 U8mu<)
30.minutes of meeting 会议纪要 ]gW J,
31.business risks 经营风险 N@$%0!
32.appropriateness 适当性 sFTIRVXN,
33.accounting estimate 会计估计 wMoAvA_oS
34.management representations 管理层声明 IY&a!
35.going concern assumption 持续经营假设 SJ-Sac58r
36.audit plan 审计计划 [8w2U%}]
37.significant audit areas 重点审计领域 jo
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38.error 错误 L9@jmh*E
39.fraud舞弊 mI%/k7:sf
40.modified or additional procedures 修改或追加审计程序 As`^Ku&
41.misappropriation of assets 侵占资产 K36B9<F
42.transactions without substance 虚假交易 96avgyc
43.unusual pressures 异常压力 lUEyo.xVt
44.the suspected noncompliance 涉嫌存在违法行为 Ln|${c
45.materialiy 重要性 z"#.o^5
46.exceed the materiality level 超过重要性水平 ^d*>P|n*@e
47.approach the materiality level 接近重要性水平 nz\
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48.an acceptably low level 可接受水平 Q:\hh=^
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 4o3GS8
50.misstatements or omissions 错报或漏报 3@L%#]xwi
51.aggregate 总计 w$4Lu"N:
52.subsequent events 期后事项 UJ[
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53.adjust the financial statements 调整财务报表 s|T7)PgR
54.perform additional audit procedures 实施追加的审计程序 F e.*O`
55.audit risk 审计风险 8.':pY'8"
56.detection risk 检查风险 gOM`I+CwT
57.inappropriate audit opinion 不适当的审计意见 KF)i66
58.material misstatement 重大的错报 v2{s2kB=
59.tolerable misstatement 可容忍错报 MV}]i@V
60.the acceptable level of detection risk 可接受的检查风险 )|x5#b-lz
61.assessed level of material misstatement risk 重大错报风险的评估水平 v"+E
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62.simall business 小规模企业 "_j7kYAl
63.accounting system 会计系统 M'iKk[Hjfx
64.test of control 控制测试 P1n@E*~V5
65.walk-through test 穿行测试 |5Pbc&mH8A
66.communication 沟通 *
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67.flow chart 流程图 ]w>fnew
68.reperformance of internal control 重新执行 Pa +BE[z
69.audit evidence 审计证据 Gu).*cU
70.substantive procedures 实质性程序 s_!Z+D$K
71.assertions 认定 P;&p[[7
72.esistence 存在 6,1|y%(f
73.occurrence 发生 x["
74.completeness 完整性 1.uQ(>n
75.rights and obligations 权利和义务 UAZ&*{MM^
76.valuation and allocation 计价和分摊 ?y)X $D^
77.cutoff 截止 Ui
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78.accuracy 准确性 QO k"UP
79.classification 分类 ':]a.yA\1
80.inspection 检查 J
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81.supervision of counting 监盘 -d'|X`^nE
82.observation 观察 {W<-f?
83.confirmation 函证 ]H~
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84.computation 计算 YWrY{6M
85.analytical procedures 分析程序 o q)"1
86.vouch 核对 A>A'dQ69
87.trace 追查 Q0\5j<'e
88.audit sampling 审计抽样 W2h[NimU
89.error 误差 )fc"])&8
90.expected error 预期误差 0K0=Ob^(e
91.population 总体 ,
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92.sampling risk 抽样风险 &Ld8Z9IeFp
93.non- sampling risk 非抽样风险 98'XSL|
94.sampling unit 抽样单位 W%K8HAP "
95.statistical sampling 统计抽样 $]J IA|
96.tolerable error 可容忍误差 J6D$ i+
97.the risk of under reliance 信赖不足风险 a&Du5(r;!
98.the risk of over reliance 信赖过度风险 $4JX#lkt
99.the risk of incorrect rejection 误拒风险 O/oYaAlFF@
100. the risk of incorrect acceptance 误受风险 z|)1
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101.working trial balance 试算平衡表 v:1Vli.
102.index and cross-referencing 索引和交叉索引 %5?-g[
103.cash receipt 现金收入 fcXk]W
104.cash disbursement 现金支出 Vj`s_IPY
105.bank statement 银行对账单 _)2TLA
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106.bank reconciliation 银行存款余额调节表 +N:6wZ7<f
107.balance sheet date 资产负债表日 W r7e_
108.net realizable value 可变现净值 Yka&Kkw
109.storeroom 仓库 |S`yXsg
110.sale invoice 销售发票 9XvM%aHs:
111.price list 价目表 }IkEyJsk
112.positive confirmation request 积极式询证函 M;V#G m
113.negative confirmation request 消极式询证函 )wv[!cYyW
114.purchase requisition 请购单 T)f_W
115.receiving report 验收报告 L$c%u
116.gross margin 毛利 -G#@BtB2+
117.manufacturing overhead 制造费用 aw%vu
118.material requisition 领料单 6@;L$QYY-V
119.inventory-taking 存货盘点 QYw4kD}
120.bond certificate 债券 JD`;
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121.stock certificate 股票 1"B9Z6jf
122.audit report 审计报告 T-2p`b}hW
123.entity 被审计单位 7C7(bg,7^
124.addressee of the audit report 审计报告的收件人 ~V"cLTj"
125.unqualified opinion 无保留意见 x][9ptrh
126.qualified opinion 保留意见 ;}jbdS3
127.disclaimer of opinion 无法表示意见 }6,bq`MN
128.adverse opinion 否定意见 ';|>`<
129 Auditors‘Report审计报告 pjs9b%.
130 internal audit内部审计 !2U7gVt"*
131 public sector audit政府审计 @3TkD_B&
账项基础审计accounting number-based audit B "F`OS[
风险导向审计方法risk-oriented audit approach pXj/6+^