1.audit 审计 XMP4YWuVc
2.attestation .ej+?QYwC
鉴证 suWO:]FR
3.credibility hz<TjWXv'
可信赖程度 }$uwAevP{y
4.audit of financial statements 财务报表审计 !v%>W< 3Q
5.agreed-upon procedures 执行商定程序 t"J{qfNs
6.high levels of assurance 高水平保证 K/}x
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7.compilation 编制 #
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8.reliability 可靠性 ,(sE|B#s
9.relevance 相关性 UpSJ%%.n
10.professional skepticism 职业谨慎 rp1+K4]P
11.objectivity 客观性 bF,.6iKI
12. professional competence 专业胜任能力 @ %q>Jd
13.Senior/CPA-in-charge 项目经理 o.zP1n|G~r
14.audit engagement letter 业务约定书 ~5Mj:{B
15.recurring audit 连续审计 }1Mf0S
16.the client 委托人 Mty[)+se
17.change CPA 更换注册会计师 ; 5[W*,7s
18.the existing CPA 现任注册会计师 Q9f5}
19.the successor CPA 后任注册会计师 cud9oJ-=;
20.the preceding CPA前任注册会计师 )xz_}6b]
21.issue the audit report 出具审计报告 ]WcN6|b+
22.expert 专家 p__N6a
23.the board of directors 董事会 <*u^8lCA
24.knowledge of the entity‘ s business 了解被审计单位情况 "j8=%J{
25.assess material misstatement risks评估重大错报风险 L5|g\Y`
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 fshG ~L7S9
27.a general knowledge of ————- 初步了解―――的情况 H*f2fyC1\
28.a more knowledge of—————— 进一步了解的情况 SH8zkAA7u}
29.the prior year‘s working papers 以前年度工作底稿 '+g[n
30.minutes of meeting 会议纪要 G7-k ,P^
31.business risks 经营风险 RDy&i
32.appropriateness 适当性 +NvpYz
33.accounting estimate 会计估计 BOy&3.h5?
34.management representations 管理层声明 i!RYrae
35.going concern assumption 持续经营假设 0u( 0*Xl
36.audit plan 审计计划 SwO$UqYU=
37.significant audit areas 重点审计领域 BE~-0g$W
38.error 错误 &U}8@;
39.fraud舞弊 >mEfd=p
40.modified or additional procedures 修改或追加审计程序 OqF8KJnO;
41.misappropriation of assets 侵占资产 Sx0{]1J
42.transactions without substance 虚假交易 : vgn0IQ
43.unusual pressures 异常压力 M ]O4
44.the suspected noncompliance 涉嫌存在违法行为 ,D<U PtPQ
45.materialiy 重要性 nf&5oE^
46.exceed the materiality level 超过重要性水平 gnxD'1_
47.approach the materiality level 接近重要性水平 6zNWDUf
48.an acceptably low level 可接受水平 O?A%
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 B J
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50.misstatements or omissions 错报或漏报 asmu<
51.aggregate 总计 utC^wA5U~
52.subsequent events 期后事项 cg9}T[A
53.adjust the financial statements 调整财务报表 vW? /:
54.perform additional audit procedures 实施追加的审计程序 R1%J6wZq
55.audit risk 审计风险 ^mC,Z+!
56.detection risk 检查风险 {&B0kjf
57.inappropriate audit opinion 不适当的审计意见 t6\--lk_
58.material misstatement 重大的错报 1Qz@
59.tolerable misstatement 可容忍错报 5e0d;Rd
60.the acceptable level of detection risk 可接受的检查风险 YH^@8
61.assessed level of material misstatement risk 重大错报风险的评估水平 X*5N&AJ
62.simall business 小规模企业 OP-{76vE&b
63.accounting system 会计系统 >NV1#\5_R@
64.test of control 控制测试 &_hEM~
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65.walk-through test 穿行测试 &2q<#b
66.communication 沟通 (FgX9SV]p9
67.flow chart 流程图 %Lh+W<;
68.reperformance of internal control 重新执行 aU[!*n 4Ux
69.audit evidence 审计证据 '}bmDb*
70.substantive procedures 实质性程序 [*0M$4
71.assertions 认定 8HIX$OX>2
72.esistence 存在 Acd@BL*
73.occurrence 发生 Xrpvq(]
74.completeness 完整性 fM*?i"j;Y
75.rights and obligations 权利和义务 F8Mf,jnPs
76.valuation and allocation 计价和分摊 I,)\506
77.cutoff 截止 y"U)&1 c%
78.accuracy 准确性 -:J<JX)o
79.classification 分类 /_
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80.inspection 检查 X6qgApyE
81.supervision of counting 监盘 5dD8s-;^T
82.observation 观察 0]=Bqyg
83.confirmation 函证 bz~aj}"`
84.computation 计算 y*US^HJOZ
85.analytical procedures 分析程序 tXZMr
86.vouch 核对 3M
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87.trace 追查 Sl<1Rme=w
88.audit sampling 审计抽样 }_^ vvu
89.error 误差 :$PrlE
90.expected error 预期误差 19!;0fe=
91.population 总体 .c__T{<)[
92.sampling risk 抽样风险 }Ya! [tX
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 X')l04P@%
95.statistical sampling 统计抽样 EV w {G<
96.tolerable error 可容忍误差 4*5 e0:O
97.the risk of under reliance 信赖不足风险 G#6Z@|kVw
98.the risk of over reliance 信赖过度风险 suGd &eP|
99.the risk of incorrect rejection 误拒风险 {d0-.
100. the risk of incorrect acceptance 误受风险 'RzO`-dr
101.working trial balance 试算平衡表 'd&4MA 0X
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 (~E-=+R[$&
104.cash disbursement 现金支出 /;1O9HJa
105.bank statement 银行对账单 7n+,!oJ
106.bank reconciliation 银行存款余额调节表 >gM"*Laa?
107.balance sheet date 资产负债表日 ^&8hhxCPu|
108.net realizable value 可变现净值 8c_X`0jy
109.storeroom 仓库 A,=>
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110.sale invoice 销售发票 Oe
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111.price list 价目表 o8hE.pf&
112.positive confirmation request 积极式询证函 Ht\2 IP
113.negative confirmation request 消极式询证函 |JHNFs
114.purchase requisition 请购单 lQvgq
115.receiving report 验收报告 iSW<7pNq0
116.gross margin 毛利 Iwh0PfWJ
117.manufacturing overhead 制造费用 2 >j0,2
118.material requisition 领料单 eMmNQRmH
119.inventory-taking 存货盘点 .cw)Y#;IG
120.bond certificate 债券 fqq4Qc)#U&
121.stock certificate 股票 [?
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122.audit report 审计报告 $|3zsi2
123.entity 被审计单位 op9vz[o#4
124.addressee of the audit report 审计报告的收件人 XuHR
125.unqualified opinion 无保留意见 g`fMHU7
126.qualified opinion 保留意见 dGkw%3[
127.disclaimer of opinion 无法表示意见 Md~._@`|K
128.adverse opinion 否定意见 *FZav2]-
129 Auditors‘Report审计报告 i'"#{4I
130 internal audit内部审计 @F$}/
131 public sector audit政府审计 2/uZ2N|S
账项基础审计accounting number-based audit HuU$x;~
风险导向审计方法risk-oriented audit approach @o^$/AE?