1.audit 审计 XzqB=iX
2.attestation j72mm
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鉴证 W=LJhCpRHj
3.credibility Z#(Y%6[u
可信赖程度 )PYh./_2
4.audit of financial statements 财务报表审计 :F#^Q%-IS
5.agreed-upon procedures 执行商定程序 A
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6.high levels of assurance 高水平保证 I|>.&nb
7.compilation 编制 7/k7V)
8.reliability 可靠性 oSf`F1;)HQ
9.relevance 相关性 #Ufb
10.professional skepticism 职业谨慎 7N@[Rtv
11.objectivity 客观性 LpSF*xm
12. professional competence 专业胜任能力 !<VP[%2L~
13.Senior/CPA-in-charge 项目经理 DHuvHK0#
14.audit engagement letter 业务约定书 quC$<Y
15.recurring audit 连续审计 ?TIi0;h
16.the client 委托人 @]8flb
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17.change CPA 更换注册会计师 :D;pD l
18.the existing CPA 现任注册会计师 4GeN<9~YS
19.the successor CPA 后任注册会计师 7ncR2-{g
20.the preceding CPA前任注册会计师 $cwmfF2C
21.issue the audit report 出具审计报告 4,h)<(d{
22.expert 专家 )'e1@CR
23.the board of directors 董事会 WS(m#WFQr
24.knowledge of the entity‘ s business 了解被审计单位情况 Z]bG"K3l
25.assess material misstatement risks评估重大错报风险 P>)J:.tr0
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 MU2kA&LH
27.a general knowledge of ————- 初步了解―――的情况
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28.a more knowledge of—————— 进一步了解的情况 >.9V`m|
29.the prior year‘s working papers 以前年度工作底稿 :%j"l7=>
30.minutes of meeting 会议纪要 K`uPPyv
31.business risks 经营风险 ;lrO?sm
32.appropriateness 适当性 <SOG?Lh~
33.accounting estimate 会计估计 IR:{ { (
34.management representations 管理层声明 nN@
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35.going concern assumption 持续经营假设 C.LAr~P
36.audit plan 审计计划 -aE,KQ
37.significant audit areas 重点审计领域 9 BU#THDm
38.error 错误 `k8j FB C
39.fraud舞弊 Tz.okCo]z
40.modified or additional procedures 修改或追加审计程序 *P]]7DR
41.misappropriation of assets 侵占资产 >SziRm>Y7
42.transactions without substance 虚假交易 .
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43.unusual pressures 异常压力 Hg8
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44.the suspected noncompliance 涉嫌存在违法行为 V?)V2>]
45.materialiy 重要性 ?OoI63&
46.exceed the materiality level 超过重要性水平 uTPAf^|
47.approach the materiality level 接近重要性水平 =3SJl1w1
48.an acceptably low level 可接受水平 D)l\zs%ie
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 p[At0Gc
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50.misstatements or omissions 错报或漏报 I8B0@ZtV
51.aggregate 总计 9%3+\[s1
52.subsequent events 期后事项 KLVYWZib
53.adjust the financial statements 调整财务报表 *)I^+zN
54.perform additional audit procedures 实施追加的审计程序 ].aFdy
55.audit risk 审计风险 +oO7UWs>6
56.detection risk 检查风险 (JnEso-V
57.inappropriate audit opinion 不适当的审计意见 OT=1doDp
58.material misstatement 重大的错报 M6qNh`+HO
59.tolerable misstatement 可容忍错报 6GVAR
60.the acceptable level of detection risk 可接受的检查风险 j%Z5[{!/,X
61.assessed level of material misstatement risk 重大错报风险的评估水平 (vzYgU,
62.simall business 小规模企业 k{b|w')
63.accounting system 会计系统 $F X$nY
64.test of control 控制测试 a_{'I6a*,
65.walk-through test 穿行测试 (a-Lx2 T
66.communication 沟通 )K$xu (/K
67.flow chart 流程图 u;1[_~
68.reperformance of internal control 重新执行 ot!m=s
69.audit evidence 审计证据 $3&XM
70.substantive procedures 实质性程序 i[FYR;C
71.assertions 认定 ,3MHZPJ?k]
72.esistence 存在 I?%q`GyP5
73.occurrence 发生 "iX\U'`
74.completeness 完整性 |JWYsqJ0U
75.rights and obligations 权利和义务 kRb JK
76.valuation and allocation 计价和分摊 Otq1CD9
77.cutoff 截止 KD+&5=Y
78.accuracy 准确性 -a~n_Z>_
79.classification 分类 O\Z!7UQ$
80.inspection 检查 SAf)#HXa
81.supervision of counting 监盘 `v<S
82.observation 观察 OK`^DIr5l
83.confirmation 函证 Z02EE-A
84.computation 计算 q *Hg-J}
85.analytical procedures 分析程序 5[)#
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86.vouch 核对 8'TIDu
87.trace 追查 %Ny1H/@Q1+
88.audit sampling 审计抽样 0]MD?6-
89.error 误差 f O+lD
90.expected error 预期误差 /k RCCs8t}
91.population 总体 Z(R0IW
92.sampling risk 抽样风险 h<$%y(lP
93.non- sampling risk 非抽样风险 f2SJ4"X
94.sampling unit 抽样单位 u(f;4`
95.statistical sampling 统计抽样 *mWl=J;u
96.tolerable error 可容忍误差 ,g*3u
97.the risk of under reliance 信赖不足风险 O<,\tZ'N
98.the risk of over reliance 信赖过度风险 #6[F&
99.the risk of incorrect rejection 误拒风险 ;/?w-)n?
100. the risk of incorrect acceptance 误受风险 ~dLbhjden
101.working trial balance 试算平衡表 zzo93d
102.index and cross-referencing 索引和交叉索引 2$!,$J-<Y
103.cash receipt 现金收入 dhJ=+Fz"w
104.cash disbursement 现金支出 $""kZ
105.bank statement 银行对账单 ;XjXv'
106.bank reconciliation 银行存款余额调节表 :5T=y @
107.balance sheet date 资产负债表日 l=Pw
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108.net realizable value 可变现净值 gYk5}E-
109.storeroom 仓库
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110.sale invoice 销售发票 <u0}&/
111.price list 价目表 :(yut
112.positive confirmation request 积极式询证函 >JY\h1+ H
113.negative confirmation request 消极式询证函 4/mz>eK"
114.purchase requisition 请购单 qIQ
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115.receiving report 验收报告 3ZyvX]@_
116.gross margin 毛利 9(z) ^G
117.manufacturing overhead 制造费用 '
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118.material requisition 领料单 RF'nwzM3
119.inventory-taking 存货盘点 -J#RGB{7
120.bond certificate 债券 )flm3G2u
121.stock certificate 股票 d&Nji%Ej
122.audit report 审计报告 !io1~GpKS
123.entity 被审计单位 WDV=]D/OE
124.addressee of the audit report 审计报告的收件人 Ct~j/.
125.unqualified opinion 无保留意见 41+WIa
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126.qualified opinion 保留意见 .q4$)8[Pg
127.disclaimer of opinion 无法表示意见 N$C+le
128.adverse opinion 否定意见 |42;171
129 Auditors‘Report审计报告 R)*l)bpZ#
130 internal audit内部审计 Yl"CIgt
131 public sector audit政府审计 E.ji;5
账项基础审计accounting number-based audit EfpMzD7/(
风险导向审计方法risk-oriented audit approach 8JF<SQ