1.audit 审计 >MTrq%.
2.attestation >yZe1CP
鉴证 nrhzNW>]
3.credibility )S:,q3gxJ
可信赖程度 >)Udb//
4.audit of financial statements 财务报表审计 1g{-DIOmn
5.agreed-upon procedures 执行商定程序 j_(DH2D
6.high levels of assurance 高水平保证 ;S&PLg
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7.compilation 编制 ax.;IU
8.reliability 可靠性 lQ8h -Tz
9.relevance 相关性 |41NRGgY
10.professional skepticism 职业谨慎 p\'0m0*
11.objectivity 客观性 kFRl+,bi~
12. professional competence 专业胜任能力 d@0p<at>~
13.Senior/CPA-in-charge 项目经理 f3>L/9[[<P
14.audit engagement letter 业务约定书 3jI
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15.recurring audit 连续审计 "jUM}@q5
16.the client 委托人 ;u(#-C2^{l
17.change CPA 更换注册会计师 7R4t%^F
18.the existing CPA 现任注册会计师 ^vj}
19.the successor CPA 后任注册会计师 `{Jo>L.
20.the preceding CPA前任注册会计师 .jXD0~N8q
21.issue the audit report 出具审计报告 rexNsKRK_
22.expert 专家 r_x|2 AoO
23.the board of directors 董事会 s|`Z V^R
24.knowledge of the entity‘ s business 了解被审计单位情况 iL$~d@AEn
25.assess material misstatement risks评估重大错报风险 /e:kBjysJ
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 D2y[?RG
27.a general knowledge of ————- 初步了解―――的情况 bQvh
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28.a more knowledge of—————— 进一步了解的情况 A2 r\=for
29.the prior year‘s working papers 以前年度工作底稿 nF)b4`Nd
30.minutes of meeting 会议纪要 |zkZF|-
31.business risks 经营风险 {^T_m)|n
32.appropriateness 适当性 Irc(5rD7
33.accounting estimate 会计估计 2Y7u M;8
34.management representations 管理层声明 {vhP'!a6W
35.going concern assumption 持续经营假设 1_jd1UT
36.audit plan 审计计划 vG{lxPIj
37.significant audit areas 重点审计领域 R PB%6z$
38.error 错误 hr/H vB
39.fraud舞弊 joRrsxFU
40.modified or additional procedures 修改或追加审计程序 n^t!+
41.misappropriation of assets 侵占资产 Q,m&XpZ
42.transactions without substance 虚假交易 lz [s
43.unusual pressures 异常压力 iW9o-W
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44.the suspected noncompliance 涉嫌存在违法行为 3J_BuMV
45.materialiy 重要性 2.2G79U,
46.exceed the materiality level 超过重要性水平 &)$}Nk
47.approach the materiality level 接近重要性水平 n/6qc3\5i
48.an acceptably low level 可接受水平 8#{DBWU
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 m<e_Z~ ^G
50.misstatements or omissions 错报或漏报 %K[
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51.aggregate 总计 `3e>JIl"0
52.subsequent events 期后事项 IA;'5IF
53.adjust the financial statements 调整财务报表 k9_c<TSzu
54.perform additional audit procedures 实施追加的审计程序 L)z
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55.audit risk 审计风险 g}OZ!mKd
56.detection risk 检查风险 69?wZfj'
57.inappropriate audit opinion 不适当的审计意见 a;h.I}*]
58.material misstatement 重大的错报 K(3_1*e
59.tolerable misstatement 可容忍错报 i",7<01
60.the acceptable level of detection risk 可接受的检查风险 N\t( rp
61.assessed level of material misstatement risk 重大错报风险的评估水平 =L]GQ=d
62.simall business 小规模企业 (3Dz'X
63.accounting system 会计系统 Js'j}w
64.test of control 控制测试 E;bv;RUio
65.walk-through test 穿行测试 h0aK}`/a
66.communication 沟通 M~ku
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67.flow chart 流程图 [vTk*#Cl4
68.reperformance of internal control 重新执行 I/hq8v~S
69.audit evidence 审计证据 9SQcChG~j
70.substantive procedures 实质性程序 fc<~R
71.assertions 认定 V%Ww;Ca]I
72.esistence 存在 !Z!X]F-fY
73.occurrence 发生 ?p'DgL{
74.completeness 完整性 Db K(Rh_
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75.rights and obligations 权利和义务 >pm`(zLn
76.valuation and allocation 计价和分摊 l{mC|8X
77.cutoff 截止 +GvPJI
78.accuracy 准确性 045_0+r"@
79.classification 分类 1W'0h$5^"
80.inspection 检查 X.GK5Phd
81.supervision of counting 监盘 OsV'&@+G>
82.observation 观察
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83.confirmation 函证 P47
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84.computation 计算 "O/
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85.analytical procedures 分析程序
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86.vouch 核对 Q*ixg$>
87.trace 追查 se@?:n1)
88.audit sampling 审计抽样 }0}=-
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89.error 误差 ECk*
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90.expected error 预期误差 n.7-$1
91.population 总体 yHf:/8Z
92.sampling risk 抽样风险 [tk6Kx8a
93.non- sampling risk 非抽样风险 VZ$^:.I0
94.sampling unit 抽样单位 2GxkOch
95.statistical sampling 统计抽样 dwqR,|
96.tolerable error 可容忍误差 =`EC
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97.the risk of under reliance 信赖不足风险 \YPvpUg
98.the risk of over reliance 信赖过度风险 9/JBn
99.the risk of incorrect rejection 误拒风险 uQYenCNXS
100. the risk of incorrect acceptance 误受风险 !LJ4
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101.working trial balance 试算平衡表 @y2cC6+'t
102.index and cross-referencing 索引和交叉索引 im@QJ:
103.cash receipt 现金收入 oTg
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104.cash disbursement 现金支出 ZkryoIQ%=
105.bank statement 银行对账单 l
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106.bank reconciliation 银行存款余额调节表 `>&K=C?
107.balance sheet date 资产负债表日 abw5Gz@Ag
108.net realizable value 可变现净值 M.67[Qj~"u
109.storeroom 仓库 <-DQ(0xg
110.sale invoice 销售发票 #~ZaN;u
111.price list 价目表 WOQ>]Z
112.positive confirmation request 积极式询证函 ?&-$Zog
113.negative confirmation request 消极式询证函 { u3giB
114.purchase requisition 请购单 7U!-_)n{
115.receiving report 验收报告 Xc$Zkfmms
116.gross margin 毛利 jJD*s/o
117.manufacturing overhead 制造费用 `R*SHy!
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118.material requisition 领料单 $;rvKco)%
119.inventory-taking 存货盘点 1<Vke$
120.bond certificate 债券 ^Rh}[
121.stock certificate 股票 Gkm{b[
122.audit report 审计报告 *).!
123.entity 被审计单位 TN/y4(j
124.addressee of the audit report 审计报告的收件人 bwI"V&*
125.unqualified opinion 无保留意见 8@/MrEOW#
126.qualified opinion 保留意见 jLn|zK
127.disclaimer of opinion 无法表示意见 48Jt1^
128.adverse opinion 否定意见 Xp9 ]
9H.
129 Auditors‘Report审计报告 kqjj&{vPFJ
130 internal audit内部审计 (}rBnD
131 public sector audit政府审计 &