1.audit 审计 G.T1rUh=
2.attestation H'>
鉴证 t"fD"Xpj
3.credibility O/nS,Ux
可信赖程度 ^eii
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4.audit of financial statements 财务报表审计 P $S P4F
5.agreed-upon procedures 执行商定程序 N5DS-gv
6.high levels of assurance 高水平保证 sn%fE
7.compilation 编制 ^Du_e(TiyK
8.reliability 可靠性 AtI,&S#{
9.relevance 相关性 ~O6=dR
10.professional skepticism 职业谨慎 %#~Wk|8} Q
11.objectivity 客观性 ;*p}~#2
12. professional competence 专业胜任能力 (Bz(KyD[
13.Senior/CPA-in-charge 项目经理 rg\w!L(
14.audit engagement letter 业务约定书 *Q?HaG|S
15.recurring audit 连续审计 3OlY Ml
16.the client 委托人 &@+;]t
17.change CPA 更换注册会计师 X*Z
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18.the existing CPA 现任注册会计师 75f.^4/%
19.the successor CPA 后任注册会计师 {'%=tJ[YX
20.the preceding CPA前任注册会计师 ";]m]PRAam
21.issue the audit report 出具审计报告 jC%I]#!n
22.expert 专家 S8l+WF4q
23.the board of directors 董事会 ,PYe7c
24.knowledge of the entity‘ s business 了解被审计单位情况 |(5=4j]
25.assess material misstatement risks评估重大错报风险 }: e9\r)
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Z/x~:u_
27.a general knowledge of ————- 初步了解―――的情况 0'uj*Y{L
28.a more knowledge of—————— 进一步了解的情况 2Z~ofrj
29.the prior year‘s working papers 以前年度工作底稿 LJD"N#c
30.minutes of meeting 会议纪要 F
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31.business risks 经营风险 75y#^pD?c
32.appropriateness 适当性 [aC(Ga}
33.accounting estimate 会计估计 G)Y!aX
34.management representations 管理层声明 566EMy|
35.going concern assumption 持续经营假设 ff0,K#-
36.audit plan 审计计划 .PgkHb=l@
37.significant audit areas 重点审计领域 {$^|^n5j
38.error 错误 bu-
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39.fraud舞弊 0dW1I|jR
40.modified or additional procedures 修改或追加审计程序 =RA6 p
41.misappropriation of assets 侵占资产 4)_ [)MZ\j
42.transactions without substance 虚假交易 V]2Q92
43.unusual pressures 异常压力 {+;8dtZ)x
44.the suspected noncompliance 涉嫌存在违法行为 Tb^9J7]
45.materialiy 重要性 Iu8=[F>
46.exceed the materiality level 超过重要性水平 /Q-!><riD
47.approach the materiality level 接近重要性水平 sp%7iNs
48.an acceptably low level 可接受水平 <Vim\
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 sdLFBiR
50.misstatements or omissions 错报或漏报 >qCT#TY
51.aggregate 总计 pyKMi /)bL
52.subsequent events 期后事项 `*]r.u0
53.adjust the financial statements 调整财务报表 ;
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54.perform additional audit procedures 实施追加的审计程序 ?k#%AM
55.audit risk 审计风险 :.<&Y=^
56.detection risk 检查风险 &N EzKf
57.inappropriate audit opinion 不适当的审计意见 MEu-lM7v
58.material misstatement 重大的错报 ;1KhUf;&F
59.tolerable misstatement 可容忍错报 pmC@ fB
60.the acceptable level of detection risk 可接受的检查风险 /bWV`*
61.assessed level of material misstatement risk 重大错报风险的评估水平 Nn$$yUkMX
62.simall business 小规模企业 Xp'KQ1w)
63.accounting system 会计系统 bpkn[K"(
64.test of control 控制测试 GCrN:+E0FJ
65.walk-through test 穿行测试 z,)Fvs4U.
66.communication 沟通 HwHI$IB
67.flow chart 流程图 m5S/T\,X
68.reperformance of internal control 重新执行 jV(ISD
69.audit evidence 审计证据 ,#crtX
70.substantive procedures 实质性程序 =c|Bu^(Ctw
71.assertions 认定
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72.esistence 存在 *G9;
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73.occurrence 发生 }V 1sY^C
74.completeness 完整性 #\}hN
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75.rights and obligations 权利和义务 n}l Z
76.valuation and allocation 计价和分摊 JOMZ&c^
77.cutoff 截止 >,DR{A2hSB
78.accuracy 准确性 ?F-,4Ox{/
79.classification 分类 ;j$84o{
80.inspection 检查 f:TW<
81.supervision of counting 监盘 7Qo*u;fr
82.observation 观察 m'pihFR:f
83.confirmation 函证 6c2fqAF>i
84.computation 计算 t[<=QK
85.analytical procedures 分析程序 r
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86.vouch 核对 I0Vm^\8
87.trace 追查 /fX]Yu
88.audit sampling 审计抽样 @y,p-##e
89.error 误差 .8"o&%$`V
90.expected error 预期误差 (k[<>$hL*
91.population 总体 Z8m/8M
92.sampling risk 抽样风险 n1H*][CK
93.non- sampling risk 非抽样风险 toF@@%
94.sampling unit 抽样单位 k2xjcrg
95.statistical sampling 统计抽样 ;>PV]0bOm>
96.tolerable error 可容忍误差 3LEN~N}
97.the risk of under reliance 信赖不足风险 s
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98.the risk of over reliance 信赖过度风险 ^!A{ 4NV
99.the risk of incorrect rejection 误拒风险 Y$(G)Fs
100. the risk of incorrect acceptance 误受风险 ;G w5gK^
101.working trial balance 试算平衡表 I} j!
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102.index and cross-referencing 索引和交叉索引 o:?IT/>
103.cash receipt 现金收入 46mu,v
104.cash disbursement 现金支出 I!bG7;=_
105.bank statement 银行对账单 =14p Ee
106.bank reconciliation 银行存款余额调节表 KVK@Snn
107.balance sheet date 资产负债表日 Q} /
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108.net realizable value 可变现净值 0hPm,H*Y]
109.storeroom 仓库 *QrTZ$\C
110.sale invoice 销售发票 l!`m}$
111.price list 价目表 7Q^t(
112.positive confirmation request 积极式询证函 WhkE&7Gk
113.negative confirmation request 消极式询证函 f1Rm9``
114.purchase requisition 请购单 c^m}ep\F5L
115.receiving report 验收报告 #*~#t4S-
116.gross margin 毛利 l!GAMK 6o
117.manufacturing overhead 制造费用 \;Ii(3+v;
118.material requisition 领料单 ]Fa VKC~3
119.inventory-taking 存货盘点 S:Hg
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120.bond certificate 债券 }APf^Ry
121.stock certificate 股票 ZVI.s U
122.audit report 审计报告 {Bu^%JEn
123.entity 被审计单位 6Z
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124.addressee of the audit report 审计报告的收件人 ,UY],;ib
125.unqualified opinion 无保留意见 q'PA2a:
126.qualified opinion 保留意见 ;0ake%v]
127.disclaimer of opinion 无法表示意见 ."9v1kW
128.adverse opinion 否定意见 *`|F?wF
129 Auditors‘Report审计报告 Cfa?LgSz
130 internal audit内部审计 9HWtdJ+^C=
131 public sector audit政府审计 *ozeoX'5D
账项基础审计accounting number-based audit c\n\gQ:LQ
风险导向审计方法risk-oriented audit approach ^ng?+X>mP