1.audit 审计 `Jj b4]
2.attestation mY XL
鉴证 0%IZ -])
3.credibility oq1wU@n
可信赖程度 |gINB3L
4.audit of financial statements 财务报表审计 QAZs1;lU
5.agreed-upon procedures 执行商定程序 o@aXzF2
6.high levels of assurance 高水平保证 29|nt1Z
7.compilation 编制 78?{;iNv
8.reliability 可靠性 >Kl_948
9.relevance 相关性 BZXee>3"
10.professional skepticism 职业谨慎 @j%@Z
11.objectivity 客观性 f6Y-ss;'
12. professional competence 专业胜任能力 [=Nv=d<[p
13.Senior/CPA-in-charge 项目经理 q_BMZEM
14.audit engagement letter 业务约定书 ('d,Sh
15.recurring audit 连续审计 Olt;^>MQ
16.the client 委托人 0X
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17.change CPA 更换注册会计师 \lDh"
18.the existing CPA 现任注册会计师 ?A*<Z%}1?
19.the successor CPA 后任注册会计师 Jk{v(W#
20.the preceding CPA前任注册会计师 .uN(44^+x
21.issue the audit report 出具审计报告 BI!E mA
22.expert 专家 ozHL'H
23.the board of directors 董事会 %6M%PR~u
24.knowledge of the entity‘ s business 了解被审计单位情况 s(L!]d.S$y
25.assess material misstatement risks评估重大错报风险 2t{Tz}g*
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 rploQF~OFF
27.a general knowledge of ————- 初步了解―――的情况 j^f54Ky.
28.a more knowledge of—————— 进一步了解的情况 37M,Os1(
29.the prior year‘s working papers 以前年度工作底稿 X
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30.minutes of meeting 会议纪要 0YoV`D,U
31.business risks 经营风险 j[t2Bp
32.appropriateness 适当性 WBzPSnS2
33.accounting estimate 会计估计 V^}
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34.management representations 管理层声明 N1vA>(2A
35.going concern assumption 持续经营假设 %)&Tr`
36.audit plan 审计计划 >29c[O"[
37.significant audit areas 重点审计领域 -h8Z@r~a/
38.error 错误 9c{ ~$zJW
39.fraud舞弊 ,&Zk6
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40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 @XcrHnH9
42.transactions without substance 虚假交易 dWhqu68_
43.unusual pressures 异常压力 u{l4O1k/c
44.the suspected noncompliance 涉嫌存在违法行为 Q!7mN?l
45.materialiy 重要性 wg:\$_
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46.exceed the materiality level 超过重要性水平 uOd1:\%*
47.approach the materiality level 接近重要性水平 ,t'"3<^Jg
48.an acceptably low level 可接受水平 eV;nTj
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 Ou
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50.misstatements or omissions 错报或漏报 /Vx
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51.aggregate 总计 v+<4?]EJ
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 ;2sP3!*
54.perform additional audit procedures 实施追加的审计程序 $8[JL\
55.audit risk 审计风险 moMNd(p
56.detection risk 检查风险 RYl\Q,#
57.inappropriate audit opinion 不适当的审计意见 *Rc?rMF !
58.material misstatement 重大的错报 RyWfoLc
59.tolerable misstatement 可容忍错报 -7Kstc-
60.the acceptable level of detection risk 可接受的检查风险 Ms+SJ5Lg
61.assessed level of material misstatement risk 重大错报风险的评估水平 fM*aZc*Y
62.simall business 小规模企业 N7;kWQH
63.accounting system 会计系统 vEt+^3=
64.test of control 控制测试 dLR[<@E
65.walk-through test 穿行测试 n#
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66.communication 沟通 [V5,1dmkI
67.flow chart 流程图 "
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68.reperformance of internal control 重新执行 J10&iCr{r*
69.audit evidence 审计证据 #wh[F"zX
70.substantive procedures 实质性程序 0p\Kf(|E*6
71.assertions 认定 GW.Y
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72.esistence 存在 C]na4yE8
73.occurrence 发生 r -uu`=,
74.completeness 完整性 5T'viG}%
75.rights and obligations 权利和义务 I}]UQ4XJ
76.valuation and allocation 计价和分摊 |n(b>.X
77.cutoff 截止 ;H?tcb*
78.accuracy 准确性
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79.classification 分类 =~21.p
80.inspection 检查 P(LiH
81.supervision of counting 监盘 kn&
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82.observation 观察 gN<J0c)
83.confirmation 函证 ]XYD2fR2qA
84.computation 计算 R+Ug;r-[
85.analytical procedures 分析程序 Kzwe36O;?
86.vouch 核对 UHIXy#+o5
87.trace 追查 y+Bxe)6^V
88.audit sampling 审计抽样 gf/<sH2}
89.error 误差 EKmn@S-&P
90.expected error 预期误差 K>-01AGHL
91.population 总体 e8z?) 4T
92.sampling risk 抽样风险 $]^Io)}f@
93.non- sampling risk 非抽样风险 LftGA7uGJ)
94.sampling unit 抽样单位 fvA167\
95.statistical sampling 统计抽样 xi)M8\K
96.tolerable error 可容忍误差 5mm&l+N)
97.the risk of under reliance 信赖不足风险 OgCNqW
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98.the risk of over reliance 信赖过度风险 JPg
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99.the risk of incorrect rejection 误拒风险 TEC#owz
100. the risk of incorrect acceptance 误受风险 /In=u6D O
101.working trial balance 试算平衡表 w+XwPpM0.n
102.index and cross-referencing 索引和交叉索引 x5M+\?I<2
103.cash receipt 现金收入 W"tGCnd
104.cash disbursement 现金支出 T?7++mcA
105.bank statement 银行对账单 RiIafiaD
106.bank reconciliation 银行存款余额调节表 ?H8dyQ5"
107.balance sheet date 资产负债表日 D28>e
108.net realizable value 可变现净值 w@a|
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109.storeroom 仓库 =n8M'
110.sale invoice 销售发票 Yv"B-oy
111.price list 价目表 NezE]'}
112.positive confirmation request 积极式询证函 ]qEg5:yY
113.negative confirmation request 消极式询证函 \|Y_,fi
114.purchase requisition 请购单 <J.q[fd1*
115.receiving report 验收报告 FrV8_[
116.gross margin 毛利 x l=i_
117.manufacturing overhead 制造费用 i\o * =+{r
118.material requisition 领料单 Ghar
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119.inventory-taking 存货盘点 iaRCV6cl
120.bond certificate 债券 iY5V4Gbo
121.stock certificate 股票 TW1#'G_#
122.audit report 审计报告 l}D /1~d
123.entity 被审计单位 )C rsm&
124.addressee of the audit report 审计报告的收件人 In;+wFu;M
125.unqualified opinion 无保留意见 o
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126.qualified opinion 保留意见 q/qig5Ou
127.disclaimer of opinion 无法表示意见 n
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128.adverse opinion 否定意见 0*AXd=)"*
129 Auditors‘Report审计报告 O! _d5r&,
130 internal audit内部审计 nB4+*=$E+-
131 public sector audit政府审计 lLU8eHf\
账项基础审计accounting number-based audit NGW:hgf
风险导向审计方法risk-oriented audit approach R
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