1.audit 审计 BEaF-*?A
2.attestation 33DP?nI}
鉴证 -NJpql{Cb
3.credibility o9e8Oj&
可信赖程度 u$R5Q{H_
4.audit of financial statements 财务报表审计 )7
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5.agreed-upon procedures 执行商定程序 *Mhirz%iD
6.high levels of assurance 高水平保证 T>asH
7.compilation 编制 9iG&9tB@
8.reliability 可靠性 C Imp,k0
9.relevance 相关性 %FYhq:j
10.professional skepticism 职业谨慎 ~g=&wT11
11.objectivity 客观性 d/9YtG%q
12. professional competence 专业胜任能力 ;<garDf
13.Senior/CPA-in-charge 项目经理 h}@wPP{
14.audit engagement letter 业务约定书 !*:g??[T
15.recurring audit 连续审计 oY^I|FEOz
16.the client 委托人 jlP*RX
17.change CPA 更换注册会计师 V#w$|2
18.the existing CPA 现任注册会计师 lq:q0>vyI
19.the successor CPA 后任注册会计师 3cghg._
20.the preceding CPA前任注册会计师 44*#qLN
21.issue the audit report 出具审计报告 >}* W$i
22.expert 专家 AT1cN1:4?
23.the board of directors 董事会 tG$O
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24.knowledge of the entity‘ s business 了解被审计单位情况 #1haq[Uv7
25.assess material misstatement risks评估重大错报风险 !-}Q{<2@W
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 A8&@Vxdz
27.a general knowledge of ————- 初步了解―――的情况 +JtK VF
28.a more knowledge of—————— 进一步了解的情况 A:(|"<lA
29.the prior year‘s working papers 以前年度工作底稿 z)C}}NH*!@
30.minutes of meeting 会议纪要 ooJxE\L
31.business risks 经营风险 0FcDO5ia
32.appropriateness 适当性 rtS cQ
33.accounting estimate 会计估计 "v:k5a(
34.management representations 管理层声明 U*a#{C7"
35.going concern assumption 持续经营假设 W$`v^1M2o
36.audit plan 审计计划 Vx<{cHQQ
37.significant audit areas 重点审计领域 Z
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38.error 错误 1TQ?Fxj
39.fraud舞弊 o)5zvnu7
40.modified or additional procedures 修改或追加审计程序 Zeg'\&w0s
41.misappropriation of assets 侵占资产 4nm.ea|
42.transactions without substance 虚假交易 XDCm
43.unusual pressures 异常压力 :<P4=P P
44.the suspected noncompliance 涉嫌存在违法行为 KhWy
45.materialiy 重要性 hn2:@^=f
46.exceed the materiality level 超过重要性水平 t[q2W"#.
47.approach the materiality level 接近重要性水平 V|
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48.an acceptably low level 可接受水平 @LI;q
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 1!^BcrG.
50.misstatements or omissions 错报或漏报 tM"vIz 05
51.aggregate 总计 B7uK:J:c*H
52.subsequent events 期后事项 2B$dT=G
53.adjust the financial statements 调整财务报表 legWY)4D;
54.perform additional audit procedures 实施追加的审计程序 %q|*}l
55.audit risk 审计风险 D
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56.detection risk 检查风险 Mrk3r/
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57.inappropriate audit opinion 不适当的审计意见 n@+?tYk*e
58.material misstatement 重大的错报 X >7Pqn'
59.tolerable misstatement 可容忍错报 -E\G3/*51
60.the acceptable level of detection risk 可接受的检查风险 <2]h$53y!
61.assessed level of material misstatement risk 重大错报风险的评估水平 '|]}f }Go
62.simall business 小规模企业 :4
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63.accounting system 会计系统 0 8L;u7u
64.test of control 控制测试 9!=4}:+
65.walk-through test 穿行测试 T2rwK2
66.communication 沟通 sd\}M{U
67.flow chart 流程图 9c]$d
68.reperformance of internal control 重新执行 PV,Z@qm@^
69.audit evidence 审计证据 \9,lMK[b
70.substantive procedures 实质性程序 !X7z y9
71.assertions 认定 =*'yGB[x)
72.esistence 存在 <y?+xZM]#|
73.occurrence 发生
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74.completeness 完整性 D-@6 hWh~
75.rights and obligations 权利和义务 Y&b Yaq
76.valuation and allocation 计价和分摊 9)+!*(D
77.cutoff 截止 8WDL.IO
78.accuracy 准确性 YL*FjpVW
79.classification 分类 |rJN
80.inspection 检查 ?M4ig_
81.supervision of counting 监盘 a"P &
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82.observation 观察 8#$HKWUK
83.confirmation 函证 eHU
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84.computation 计算 x(u.(:V
85.analytical procedures 分析程序 BsXF'x<U*
86.vouch 核对 L$c 1<7LU
87.trace 追查 qWK}
88.audit sampling 审计抽样 Lfx a^0
89.error 误差 by9UwM=gp
90.expected error 预期误差 O=U,x-Wl
91.population 总体 C4E}.``Hm
92.sampling risk 抽样风险 ])y)]H#{
93.non- sampling risk 非抽样风险 XC6 |<pru
94.sampling unit 抽样单位 _lI(!tj(
95.statistical sampling 统计抽样 0UpRSh)#
96.tolerable error 可容忍误差 < k(n%
97.the risk of under reliance 信赖不足风险 )Mq4p'*A[
98.the risk of over reliance 信赖过度风险 |goBIp[
99.the risk of incorrect rejection 误拒风险 a?Fz&BE
100. the risk of incorrect acceptance 误受风险 e?(4lD)d
101.working trial balance 试算平衡表 J",Cwk\
102.index and cross-referencing 索引和交叉索引 ZWyf.VJ
103.cash receipt 现金收入 v89tV9O)
104.cash disbursement 现金支出 n. N0Nhd
105.bank statement 银行对账单 wIRU!lIF9
106.bank reconciliation 银行存款余额调节表 =^M Q 4
107.balance sheet date 资产负债表日 =S54p(>
108.net realizable value 可变现净值 vB7]L9=@"
109.storeroom 仓库 -d!84_d9
110.sale invoice 销售发票 zfUj%N
111.price list 价目表 H '5zl^8
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112.positive confirmation request 积极式询证函 zLr:zf l
113.negative confirmation request 消极式询证函 l{r HXST|
114.purchase requisition 请购单 i|H^&$|
115.receiving report 验收报告
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116.gross margin 毛利 pPs TgGai
117.manufacturing overhead 制造费用 [EPRBK`=
118.material requisition 领料单 }c9RDpjh~
119.inventory-taking 存货盘点 9_*3xu<7i
120.bond certificate 债券 @?tR-L<u
121.stock certificate 股票 HRahBTd(z
122.audit report 审计报告 -{L 7%j|R
123.entity 被审计单位 D@w&[IF
124.addressee of the audit report 审计报告的收件人 G|&$/]~
125.unqualified opinion 无保留意见 Kk.\P|k2
126.qualified opinion 保留意见 3NwdE/x\
127.disclaimer of opinion 无法表示意见 p/ZgzHyF
128.adverse opinion 否定意见 KxmB$x5-=8
129 Auditors‘Report审计报告 s Fk{Tv@Yz
130 internal audit内部审计 <!W9EM
131 public sector audit政府审计 r^s$U,e#~
账项基础审计accounting number-based audit 1N]-WCxQ
风险导向审计方法risk-oriented audit approach h{]0
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