1.audit 审计 2hjR'6h"Y
2.attestation ed,w-;(n~
鉴证 IQZBH2R
3.credibility ,@_$acm
可信赖程度 ?ah<Qf]
4.audit of financial statements 财务报表审计 ?:Y0#Btj
5.agreed-upon procedures 执行商定程序 @aG1
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6.high levels of assurance 高水平保证 PgKA>50a
7.compilation 编制 ^8mF0K&
8.reliability 可靠性 $GzTDq
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9.relevance 相关性 4{:W5eT! /
10.professional skepticism 职业谨慎 5$r`e+Nf'
11.objectivity 客观性 -XVC,.Ly
12. professional competence 专业胜任能力 AnbY<&OC1
13.Senior/CPA-in-charge 项目经理 !bnuC c
14.audit engagement letter 业务约定书 }),tk?\
15.recurring audit 连续审计 C] <K s
16.the client 委托人 :q V}v2
17.change CPA 更换注册会计师 N0@&eX|$i4
18.the existing CPA 现任注册会计师 @quNVx(y
19.the successor CPA 后任注册会计师 -fl?G%:(!0
20.the preceding CPA前任注册会计师 @#T*OH
21.issue the audit report 出具审计报告 k)W8%=R
22.expert 专家 wW3fsXu
23.the board of directors 董事会 _Ee`Uk
24.knowledge of the entity‘ s business 了解被审计单位情况 &^ sgR$m
25.assess material misstatement risks评估重大错报风险 uzO%+B!
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 U _~lpu
27.a general knowledge of ————- 初步了解―――的情况 +$MNG
28.a more knowledge of—————— 进一步了解的情况 ZQT14. $L
29.the prior year‘s working papers 以前年度工作底稿 zN(fZT}K5
30.minutes of meeting 会议纪要 w_po5[]R
31.business risks 经营风险 |bQX9|L
32.appropriateness 适当性 ."R,j|o6
33.accounting estimate 会计估计 ,}!OJyT
34.management representations 管理层声明 |Ire#0Nwx
35.going concern assumption 持续经营假设 &qki
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36.audit plan 审计计划 &zsaVm8
37.significant audit areas 重点审计领域 %nJ^0X_]
38.error 错误 K~A$>0c
39.fraud舞弊 L\||#w
40.modified or additional procedures 修改或追加审计程序 l`L}*Q- 5
41.misappropriation of assets 侵占资产 )5Ddvz>+
42.transactions without substance 虚假交易 )bZS0f-
43.unusual pressures 异常压力 6!} @vp![
44.the suspected noncompliance 涉嫌存在违法行为 =,0E]MZ
45.materialiy 重要性 RVv@x5
46.exceed the materiality level 超过重要性水平 y4aSf2
47.approach the materiality level 接近重要性水平 fX).A`
48.an acceptably low level 可接受水平 %
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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 ':8yp|
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50.misstatements or omissions 错报或漏报 <4z |"(
51.aggregate 总计 OWs K>egD
52.subsequent events 期后事项 eK\1cs
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
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55.audit risk 审计风险 @U6Iw"@
56.detection risk 检查风险 WL4{_X
57.inappropriate audit opinion 不适当的审计意见 .P\wE";
58.material misstatement 重大的错报 *TY?*H
59.tolerable misstatement 可容忍错报 $LLkYOwI
60.the acceptable level of detection risk 可接受的检查风险 1u&}Lq(
61.assessed level of material misstatement risk 重大错报风险的评估水平 _}.BZ[i
62.simall business 小规模企业 umrfA
63.accounting system 会计系统 [ z$th
64.test of control 控制测试 m72r6Yq2@
65.walk-through test 穿行测试 ^9zL[R
66.communication 沟通 )CQ'kHT<e
67.flow chart 流程图 S6gg(nNe
68.reperformance of internal control 重新执行 tz-, |n0
69.audit evidence 审计证据 c%_I|h<?iT
70.substantive procedures 实质性程序 fOEw]B#@
71.assertions 认定 p\66`\\l
72.esistence 存在 [(U:1&x&
73.occurrence 发生 X4LU/f<f
74.completeness 完整性 ?sV0T)uk
75.rights and obligations 权利和义务 M<oIo036
76.valuation and allocation 计价和分摊 iE$qq~%
77.cutoff 截止 T !C39
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78.accuracy 准确性 s(W]
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79.classification 分类 +CL`]'~;E-
80.inspection 检查 LYb@0O<w
81.supervision of counting 监盘 n}cjVH5
82.observation 观察 ,h,DB=!K<
83.confirmation 函证 ]ovP^]]V
84.computation 计算 Q@gmtAp
85.analytical procedures 分析程序 .}Va~[0j
86.vouch 核对 9frLYJz"
87.trace 追查 f
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88.audit sampling 审计抽样 - Te+{
89.error 误差 (27bNKr
90.expected error 预期误差 k^B<t'
91.population 总体 4lMf'V7*l
92.sampling risk 抽样风险 U^iNOMs?
93.non- sampling risk 非抽样风险 I;xrw?=\L
94.sampling unit 抽样单位 8."B
95.statistical sampling 统计抽样 EaaLN<i@0
96.tolerable error 可容忍误差 ' jAX&7G`
97.the risk of under reliance 信赖不足风险 ]t$wK
98.the risk of over reliance 信赖过度风险 [w&B>z=g$
99.the risk of incorrect rejection 误拒风险 .YYfba#{
100. the risk of incorrect acceptance 误受风险 ~>vv9-_
101.working trial balance 试算平衡表 qzD<_ynA
102.index and cross-referencing 索引和交叉索引 6
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103.cash receipt 现金收入 }pqnF53
104.cash disbursement 现金支出 -I
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105.bank statement 银行对账单 0;9X`z
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106.bank reconciliation 银行存款余额调节表 C sXV0
107.balance sheet date 资产负债表日 4#?Sxs
108.net realizable value 可变现净值 @@->A9'L
109.storeroom 仓库 [X K^3pT_
110.sale invoice 销售发票 MvV\?Lzj
111.price list 价目表 8NCu;s
112.positive confirmation request 积极式询证函 GHeucG}?
113.negative confirmation request 消极式询证函 E6+c{4 1B
114.purchase requisition 请购单 6! `^}4
115.receiving report 验收报告 >1luLp/,$
116.gross margin 毛利 *Ae>
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117.manufacturing overhead 制造费用 )b AO A
118.material requisition 领料单 44@yQ?
119.inventory-taking 存货盘点 hb@,fgo!Q
120.bond certificate 债券 >#pZ`oPEAv
121.stock certificate 股票 {\:"OcP #
122.audit report 审计报告 1nGpW$Gx
123.entity 被审计单位 Z'hHXSXM
124.addressee of the audit report 审计报告的收件人 l-/fFy)T
125.unqualified opinion 无保留意见 Zw@=WW[Q`p
126.qualified opinion 保留意见 p;nRxi7'
127.disclaimer of opinion 无法表示意见 ^HiI
128.adverse opinion 否定意见 y}5:CZ
129 Auditors‘Report审计报告 NgI n\)
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130 internal audit内部审计 /[V}
131 public sector audit政府审计 2g0_[$[m
账项基础审计accounting number-based audit Cpg>5N~;L
风险导向审计方法risk-oriented audit approach J_-K"T|f