1.audit 审计 i?)bF!J
2.attestation u/N_62sk5
鉴证 U8%IpI;
3.credibility VRHS 4
可信赖程度 &?']EcU5h9
4.audit of financial statements 财务报表审计 {yi!vw
5.agreed-upon procedures 执行商定程序 ol`q7i
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6.high levels of assurance 高水平保证 .I>CL4_
7.compilation 编制 ]n$ v ^
8.reliability 可靠性 s"8z q;)
9.relevance 相关性 OSom-?|w
10.professional skepticism 职业谨慎 Oe^9pH,1t
11.objectivity 客观性 +.$:ZzH#
12. professional competence 专业胜任能力 FE#|5;q.
13.Senior/CPA-in-charge 项目经理 !u`f?=s;
14.audit engagement letter 业务约定书 `eGp.[ffT
15.recurring audit 连续审计 ?pA_/wwp
16.the client 委托人 'SIc2H
17.change CPA 更换注册会计师
P# ;pQC
18.the existing CPA 现任注册会计师 J>nta?/,X
19.the successor CPA 后任注册会计师 mmMiA@0
20.the preceding CPA前任注册会计师 m
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21.issue the audit report 出具审计报告 % 5BSXAc
22.expert 专家 U)z1RHP|z
23.the board of directors 董事会 37V$Qb_
24.knowledge of the entity‘ s business 了解被审计单位情况 ]0{,P
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25.assess material misstatement risks评估重大错报风险 G)""^YB-
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 9AD0|,g
27.a general knowledge of ————- 初步了解―――的情况 4dh>B>Q
28.a more knowledge of—————— 进一步了解的情况 kC'm |Y@T
29.the prior year‘s working papers 以前年度工作底稿 FE06,i\{
30.minutes of meeting 会议纪要
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31.business risks 经营风险 l8lJ &
32.appropriateness 适当性
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33.accounting estimate 会计估计 XW{cC`&
34.management representations 管理层声明 5+)_d%v=6!
35.going concern assumption 持续经营假设 'qeUI}[
36.audit plan 审计计划 u#->?
37.significant audit areas 重点审计领域 EE qlsH
38.error 错误 26j-1c!NGd
39.fraud舞弊 V0gu0+u~R
40.modified or additional procedures 修改或追加审计程序 sr:hRQ27
41.misappropriation of assets 侵占资产 uLN.b339
42.transactions without substance 虚假交易 ^SwU]e
43.unusual pressures 异常压力 ?X7nM)
44.the suspected noncompliance 涉嫌存在违法行为 2%]#rZ
45.materialiy 重要性 Z,F1n/7
46.exceed the materiality level 超过重要性水平 ldG$hk'
47.approach the materiality level 接近重要性水平 t"6u
48.an acceptably low level 可接受水平 mn\GLR.
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 86o'3G9@
50.misstatements or omissions 错报或漏报 Q%t
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51.aggregate 总计 \/r]Ra
52.subsequent events 期后事项 *`tQX$F
53.adjust the financial statements 调整财务报表 Lf8{']3
54.perform additional audit procedures 实施追加的审计程序 G2J4N2hu
55.audit risk 审计风险 V("T9g
56.detection risk 检查风险 >lugHF$G
57.inappropriate audit opinion 不适当的审计意见 Fk?KR
58.material misstatement 重大的错报 b+71`aD0
59.tolerable misstatement 可容忍错报 BU^E68?G
60.the acceptable level of detection risk 可接受的检查风险 y<y9'tx
61.assessed level of material misstatement risk 重大错报风险的评估水平 Btc[
62.simall business 小规模企业 g;y*F;0@
63.accounting system 会计系统 QX9['B<
64.test of control 控制测试 EFs\zWF
65.walk-through test 穿行测试 1oG'm
66.communication 沟通 r;fcBepO
67.flow chart 流程图 H]Gj$P=k
68.reperformance of internal control 重新执行 V#+J4
69.audit evidence 审计证据 LM".]f!,
70.substantive procedures 实质性程序 p vu% p8
71.assertions 认定 l+O\oD?-
72.esistence 存在 mpl^LF[
73.occurrence 发生 x2g=%K=
74.completeness 完整性 qp
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75.rights and obligations 权利和义务 1,6Y)_
76.valuation and allocation 计价和分摊 83{v_M
77.cutoff 截止 !(N,tZ
78.accuracy 准确性 hHsO?([99
79.classification 分类 'ExQG$t
80.inspection 检查 w{Y:p[}
81.supervision of counting 监盘 @ds.)sKA>
82.observation 观察 Wt!NLlN8
83.confirmation 函证 x4@IK|CE
84.computation 计算 0ac'<;9]zP
85.analytical procedures 分析程序 |C\XU5}
86.vouch 核对 5VlF\-
87.trace 追查 BctU`.
88.audit sampling 审计抽样 Oxh.&
89.error 误差 cX48?srG
90.expected error 预期误差 5U/C
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91.population 总体 O,7*dniH
92.sampling risk 抽样风险 RSf*[2
93.non- sampling risk 非抽样风险 {s[,CUL0
94.sampling unit 抽样单位 /909ED+)>9
95.statistical sampling 统计抽样 %XZdz=B
96.tolerable error 可容忍误差 +*$@ K'VL
97.the risk of under reliance 信赖不足风险 Uj~
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98.the risk of over reliance 信赖过度风险 0S>U_#-
99.the risk of incorrect rejection 误拒风险 P.]O8r
100. the risk of incorrect acceptance 误受风险 0bR})}a+Yg
101.working trial balance 试算平衡表 }Ym~[S*x
102.index and cross-referencing 索引和交叉索引 u-~?ylh
103.cash receipt 现金收入 ^g
n7DiIPH
104.cash disbursement 现金支出 'FGf#l<
105.bank statement 银行对账单 5> =Ia@I
106.bank reconciliation 银行存款余额调节表 irzWk3@:
107.balance sheet date 资产负债表日 )Ft>X9$
108.net realizable value 可变现净值 =tfS@o/n
109.storeroom 仓库 ILXV yU
110.sale invoice 销售发票 /%h<^YDBf
111.price list 价目表 l":Z. J
112.positive confirmation request 积极式询证函 wqf^n-Ze
113.negative confirmation request 消极式询证函 bA3pDt).p
114.purchase requisition 请购单 GAcU8MD
115.receiving report 验收报告 HVcd< :g0
116.gross margin 毛利 z
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117.manufacturing overhead 制造费用 cvQMZ,p
118.material requisition 领料单 =Ev*Q[
119.inventory-taking 存货盘点 $ ~2qEe.h
120.bond certificate 债券 RU
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121.stock certificate 股票 /s^O M`5
122.audit report 审计报告 ,;-55|o\V
123.entity 被审计单位 9WsGoZPn
124.addressee of the audit report 审计报告的收件人 EX^j^#N
125.unqualified opinion 无保留意见 M}tr*L
126.qualified opinion 保留意见 6/eh~ME=
127.disclaimer of opinion 无法表示意见 bZ*J]1y(.
128.adverse opinion 否定意见 Ue)8g#
129 Auditors‘Report审计报告 [1 gWc`#
130 internal audit内部审计 gdyP,zMD7
131 public sector audit政府审计 <