1.audit 审计 >\>!Q V1@
2.attestation 0[fqF^HEN
鉴证 CDWchY
3.credibility jNP%BNd1f
可信赖程度 4"Pf0PD:
4.audit of financial statements 财务报表审计 2$
?j'i!
5.agreed-upon procedures 执行商定程序 'h;x>r
6.high levels of assurance 高水平保证 d7v_>
7.compilation 编制 @%[
VegT
8.reliability 可靠性 >Q|S#(c
9.relevance 相关性 >FReGiK$T
10.professional skepticism 职业谨慎 i}Cy q
11.objectivity 客观性 {_]<mw d
12. professional competence 专业胜任能力 .$"69[1H
13.Senior/CPA-in-charge 项目经理 i,y7R?-K
14.audit engagement letter 业务约定书 KJ8Qi+cZ
15.recurring audit 连续审计 xu*dPG)v
16.the client 委托人 %o#|zaK
17.change CPA 更换注册会计师 Y> PC>
18.the existing CPA 现任注册会计师 be~'}`>
19.the successor CPA 后任注册会计师 ]o*-
|[^?
20.the preceding CPA前任注册会计师 ?a` $Y>?h
21.issue the audit report 出具审计报告 n;*W#c
22.expert 专家 b "5WsJ:'#
23.the board of directors 董事会 1fU~&?&-u
24.knowledge of the entity‘ s business 了解被审计单位情况
d# q8-
25.assess material misstatement risks评估重大错报风险 +
zSdP2s
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 @8V~&yqq
27.a general knowledge of ————- 初步了解―――的情况 Dhp|%_>
28.a more knowledge of—————— 进一步了解的情况 XB\n4|4
29.the prior year‘s working papers 以前年度工作底稿 3ypf_]<
30.minutes of meeting 会议纪要 JiCy77H
31.business risks 经营风险 =idZvD
32.appropriateness 适当性 CFiO+p&
33.accounting estimate 会计估计 &!O~ f
34.management representations 管理层声明 -gb'DN1BG
35.going concern assumption 持续经营假设 5`[B:
<E4
36.audit plan 审计计划 T'e
p&tNY
37.significant audit areas 重点审计领域 /&G )IY]g
38.error 错误 B;xGTl@8
39.fraud舞弊
iU
a `<
40.modified or additional procedures 修改或追加审计程序 [;hCwj#
41.misappropriation of assets 侵占资产 [5QbE$
42.transactions without substance 虚假交易 y7Sj^muBY
43.unusual pressures 异常压力 Af7&;8pM
44.the suspected noncompliance 涉嫌存在违法行为 -87]$ ax
45.materialiy 重要性 z+%7
4O"c
46.exceed the materiality level 超过重要性水平 Z^yhSbE{5
47.approach the materiality level 接近重要性水平 n
W`EBs
48.an acceptably low level 可接受水平 txXt<]N
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 +K03yphZr
50.misstatements or omissions 错报或漏报 LjMhPzCp
51.aggregate 总计 #~`]eM5`J
52.subsequent events 期后事项 @mId{w z
53.adjust the financial statements 调整财务报表 "4e{Cq
54.perform additional audit procedures 实施追加的审计程序 mL[Y{t#N
55.audit risk 审计风险 1#
X*kF
56.detection risk 检查风险 )90K^$93"
57.inappropriate audit opinion 不适当的审计意见 &%`Y>\@f
58.material misstatement 重大的错报 j9/Ev]im|F
59.tolerable misstatement 可容忍错报 RTRi{p
60.the acceptable level of detection risk 可接受的检查风险 %H'*7u2
61.assessed level of material misstatement risk 重大错报风险的评估水平 `<^1Ik[g
62.simall business 小规模企业 g
tV*`g
63.accounting system 会计系统 Wg
?P"
64.test of control 控制测试 I`8
jJpG
A
65.walk-through test 穿行测试 Y]>Qu f.!
66.communication 沟通 UAq%Y8KA
67.flow chart 流程图 wx%TQ!
68.reperformance of internal control 重新执行 auT'ATW7i
69.audit evidence 审计证据 l9X\\uG&
70.substantive procedures 实质性程序 kw.IVz<
71.assertions 认定 }MV=I$S2U
72.esistence 存在 !wZ9P
73.occurrence 发生 K]Onb{QY
74.completeness 完整性 @ME
.
75.rights and obligations 权利和义务 @CU~3Md*
76.valuation and allocation 计价和分摊 #cD20t
77.cutoff 截止 v9R"dc]0h
78.accuracy 准确性 aR~Od Ys
79.classification 分类 &33.mdBH
80.inspection 检查 ]J* y`jn
81.supervision of counting 监盘 &9F(uk=X
82.observation 观察 duk:: |{F
83.confirmation 函证 q=40l
84.computation 计算 ZT'Sw%U:
85.analytical procedures 分析程序 =ap6I
VR
86.vouch 核对 |U4t 8
87.trace 追查 5};$>47m
88.audit sampling 审计抽样 eX@7f!uz
89.error 误差 C5^eD^[c
90.expected error 预期误差 mv+K!T6
91.population 总体 M?fRiOj
92.sampling risk 抽样风险 9?_ybO~Oq
93.non- sampling risk 非抽样风险 8K/o /
94.sampling unit 抽样单位 XgmblNp1
95.statistical sampling 统计抽样 2og8VI
96.tolerable error 可容忍误差 &G"r>,HU
97.the risk of under reliance 信赖不足风险 G]- wN7G
98.the risk of over reliance 信赖过度风险
A->y#KQ
99.the risk of incorrect rejection 误拒风险 5h4E>LB.B
100. the risk of incorrect acceptance 误受风险 j2/3NF5&
101.working trial balance 试算平衡表 ;dh8|ujh
102.index and cross-referencing 索引和交叉索引 X)TUKt
103.cash receipt 现金收入 MN22#G4j^w
104.cash disbursement 现金支出 7JNy;$]/
105.bank statement 银行对账单 6Q6l?!|W4
106.bank reconciliation 银行存款余额调节表 +.b@rU6H
107.balance sheet date 资产负债表日 !&Z,ev
108.net realizable value 可变现净值 WZ<kk T
109.storeroom 仓库 2%DleR'i
110.sale invoice 销售发票 J '^xDIZX
111.price list 价目表 C,!}WB@VME
112.positive confirmation request 积极式询证函 #Rkld v'
113.negative confirmation request 消极式询证函 6!3Jr
114.purchase requisition 请购单 P;dp>jL
115.receiving report 验收报告 @-ma_0cZQ
116.gross margin 毛利 dWI.t1`i
117.manufacturing overhead 制造费用 weOzs]uc
118.material requisition 领料单 [?$|
119.inventory-taking 存货盘点 dLSnhZ
120.bond certificate 债券 r12{XW?~
121.stock certificate 股票 yq?_#r
122.audit report 审计报告 0KF)+`CC>
123.entity 被审计单位 N&0MA
124.addressee of the audit report 审计报告的收件人 QxGQF|
125.unqualified opinion 无保留意见 /I'n]
126.qualified opinion 保留意见 A!kNqJ2
127.disclaimer of opinion 无法表示意见 Qjj:r~l
128.adverse opinion 否定意见 r $du-U
129 Auditors‘Report审计报告 Jb~ -)n2
130 internal audit内部审计 $<UX/a\sH
131 public sector audit政府审计 hao0_9q+
账项基础审计accounting number-based audit K+` Vn
风险导向审计方法risk-oriented audit approach =oF6|\]{;