1.audit 审计 "ku[b\W
2.attestation ~~yng-3)1
鉴证 }Y-V!z5z!
3.credibility ld(60?z>FH
可信赖程度 CaYb}.:AX
4.audit of financial statements 财务报表审计 t|@5,J
5.agreed-upon procedures 执行商定程序 99OZK
6.high levels of assurance 高水平保证 Jxl'!8t
7.compilation 编制 c =m#MMc)
8.reliability 可靠性 ~ZafTCa;
9.relevance 相关性 4&E"{d
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10.professional skepticism 职业谨慎 0Y oKSo
11.objectivity 客观性 4Uny.C]
12. professional competence 专业胜任能力 /Am9w$_T[
13.Senior/CPA-in-charge 项目经理 mAlG}<
14.audit engagement letter 业务约定书 4j3q69TZR
15.recurring audit 连续审计 Lv+{@)
16.the client 委托人 ]*NYuEgc
17.change CPA 更换注册会计师 r(^00hvH
18.the existing CPA 现任注册会计师 2D!jVr!
19.the successor CPA 后任注册会计师 +c8`N'~
20.the preceding CPA前任注册会计师 "I56l2dxd
21.issue the audit report 出具审计报告 qX}3}TL
22.expert 专家 mX|M]^_,z
23.the board of directors 董事会 wai3g-`
24.knowledge of the entity‘ s business 了解被审计单位情况 Wl3S]4A
25.assess material misstatement risks评估重大错报风险
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 xn, u$@F
27.a general knowledge of ————- 初步了解―――的情况 O n0!>-b,
28.a more knowledge of—————— 进一步了解的情况 aH;AGbp
29.the prior year‘s working papers 以前年度工作底稿 pnu?=.O
30.minutes of meeting 会议纪要 J>R$K
31.business risks 经营风险 NioqJG?p
32.appropriateness 适当性 Kjbk
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33.accounting estimate 会计估计 /BgXY}JC.
34.management representations 管理层声明 =?|$}vDO[
35.going concern assumption 持续经营假设 ln_&Ux+l
36.audit plan 审计计划 W$]qo|
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37.significant audit areas 重点审计领域 7s^b@&Le
38.error 错误 38sLyo
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39.fraud舞弊 @Yt394gA%\
40.modified or additional procedures 修改或追加审计程序 ~j{c9EDT|
41.misappropriation of assets 侵占资产 'A{zH{
42.transactions without substance 虚假交易 (?A
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43.unusual pressures 异常压力 "PMJh 3q
44.the suspected noncompliance 涉嫌存在违法行为 ]$#bNt/p
45.materialiy 重要性 wHbmK
46.exceed the materiality level 超过重要性水平 (P E.v1T
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 #i~P])%gNP
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 -
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50.misstatements or omissions 错报或漏报 wMkHx3XD
51.aggregate 总计 BqJ|l7+
52.subsequent events 期后事项 9'(^Coq
53.adjust the financial statements 调整财务报表 A*BN
54.perform additional audit procedures 实施追加的审计程序 pcv\|)&}
55.audit risk 审计风险 }alq~jY
56.detection risk 检查风险 -e$ T}3IV
57.inappropriate audit opinion 不适当的审计意见 (J4( Ge
58.material misstatement 重大的错报 Lp%J:ogV`
59.tolerable misstatement 可容忍错报 8nZ_.
60.the acceptable level of detection risk 可接受的检查风险 }\m.~$|[
61.assessed level of material misstatement risk 重大错报风险的评估水平 ~NE`Ad.G
62.simall business 小规模企业 m>Z3p7!N}
63.accounting system 会计系统 8'E7Uj
64.test of control 控制测试 oM1C/=8
65.walk-through test 穿行测试 h}|
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66.communication 沟通 }!xc@
67.flow chart 流程图 ?6"U('y>n
68.reperformance of internal control 重新执行 zvGncjMkC
69.audit evidence 审计证据 +PBl3
70.substantive procedures 实质性程序 '=G6$O2
71.assertions 认定
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72.esistence 存在 A1;'S<a
73.occurrence 发生 {li
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74.completeness 完整性 w15a~\Qu
75.rights and obligations 权利和义务 ,f%4xXI
76.valuation and allocation 计价和分摊 x?rd9c
77.cutoff 截止 zA?AX1%Wa
78.accuracy 准确性 e{5
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79.classification 分类 VI|2vV6?
80.inspection 检查 R`o
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81.supervision of counting 监盘 h:7\S\|8
82.observation 观察 )"
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83.confirmation 函证 rR
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84.computation 计算 HoX={^aG%
85.analytical procedures 分析程序 5GPrZY"
86.vouch 核对 Vxo?%Dj
87.trace 追查 Zqf
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88.audit sampling 审计抽样 ltrti.&
89.error 误差 _s<BXj
90.expected error 预期误差 } PL
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91.population 总体 `*0VN(gf'
92.sampling risk 抽样风险 [OPF3W3z
93.non- sampling risk 非抽样风险 D'%M#S0
94.sampling unit 抽样单位 1}Guhayy
95.statistical sampling 统计抽样 +t-_FbFh3D
96.tolerable error 可容忍误差 NZG
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97.the risk of under reliance 信赖不足风险 5{ !"}
98.the risk of over reliance 信赖过度风险 R4 b!?}d
99.the risk of incorrect rejection 误拒风险 Migl
100. the risk of incorrect acceptance 误受风险 =oq= ``%
101.working trial balance 试算平衡表 'xG{q+jj'
102.index and cross-referencing 索引和交叉索引 d~6UJ=]@8
103.cash receipt 现金收入 ?.-+U~
104.cash disbursement 现金支出 <3ep5` 1
105.bank statement 银行对账单 uwi.Sg11
106.bank reconciliation 银行存款余额调节表 6uUzky
107.balance sheet date 资产负债表日 zRgGSxn
108.net realizable value 可变现净值 wmX(%5vY^
109.storeroom 仓库 iZ/iMDfC
110.sale invoice 销售发票 Piw
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111.price list 价目表 1Ke9H!_P
112.positive confirmation request 积极式询证函 3&"uf9d
113.negative confirmation request 消极式询证函 A!^r9 ?<
114.purchase requisition 请购单 Pd;8<UMk
115.receiving report 验收报告 ;jQ^8S
116.gross margin 毛利 jUZ$vyT
117.manufacturing overhead 制造费用 hW~UJ/$
118.material requisition 领料单 Hj1?c,mo4
119.inventory-taking 存货盘点 Z;tWV%F5
120.bond certificate 债券 oO7)7$|1
121.stock certificate 股票 2[1t
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122.audit report 审计报告 ` PeC,bp
123.entity 被审计单位 B7Zi|-F
124.addressee of the audit report 审计报告的收件人 3A =\Mb
125.unqualified opinion 无保留意见 eA``fpr
126.qualified opinion 保留意见 C%ZPWOc_8
127.disclaimer of opinion 无法表示意见 eHIcfp@&
128.adverse opinion 否定意见 \J#&]o)Y
129 Auditors‘Report审计报告 FI$
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130 internal audit内部审计 *)?'!
131 public sector audit政府审计 W lW%z(RC
账项基础审计accounting number-based audit ~e)"!r
风险导向审计方法risk-oriented audit approach j
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