1.audit 审计 <%^&2UMg
2.attestation KoRV%@I
鉴证 r
A1._
3.credibility SJLis"8
可信赖程度 `XKLU
4.audit of financial statements 财务报表审计 N mG#
5.agreed-upon procedures 执行商定程序 q)GdD==
6.high levels of assurance 高水平保证 J4'eI[73
7.compilation 编制 h(4v8ae
8.reliability 可靠性 ;"I^ZFYX
9.relevance 相关性 :m;p:l|W
10.professional skepticism 职业谨慎 _aphkeqd
11.objectivity 客观性 ^OdP4m(
>>
12. professional competence 专业胜任能力 ("@!>|H
13.Senior/CPA-in-charge 项目经理
*a)n62
14.audit engagement letter 业务约定书 !Cs_F&l"j
15.recurring audit 连续审计 sA~]$A;DM!
16.the client 委托人 b>W%t
17.change CPA 更换注册会计师 - L
SWmrj
18.the existing CPA 现任注册会计师 Wqnc{oq|$
19.the successor CPA 后任注册会计师 r%_djUd
20.the preceding CPA前任注册会计师 :s,Z<^5a)g
21.issue the audit report 出具审计报告 W_=f'yb:E
22.expert 专家 OI*H,Z"
23.the board of directors 董事会 wkq 66
?
24.knowledge of the entity‘ s business 了解被审计单位情况 965jtn
25.assess material misstatement risks评估重大错报风险 |)&%A%m
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 4*L_)z&4;
27.a general knowledge of ————- 初步了解―――的情况 x2EUr,7
28.a more knowledge of—————— 进一步了解的情况 .`lCWeHN
29.the prior year‘s working papers 以前年度工作底稿 6863xOv{T
30.minutes of meeting 会议纪要 \+etCo
31.business risks 经营风险 PCvWS.{
32.appropriateness 适当性 txpgO1
33.accounting estimate 会计估计 >z03{=sAN
34.management representations 管理层声明 \bF{-" 7.
35.going concern assumption 持续经营假设 O^.#d
36.audit plan 审计计划 45e~6",
37.significant audit areas 重点审计领域 QZs!{sZ
38.error 错误 bOB\--:]
39.fraud舞弊 .>S!j
i
40.modified or additional procedures 修改或追加审计程序 r$1Qf}J3=
41.misappropriation of assets 侵占资产 s1rCpzK0
42.transactions without substance 虚假交易 $`c:&
43.unusual pressures 异常压力 .8R@2c`}Cs
44.the suspected noncompliance 涉嫌存在违法行为 `A >@]d
45.materialiy 重要性 p ?!/+
46.exceed the materiality level 超过重要性水平 M+>u/fldV
47.approach the materiality level 接近重要性水平 hrn+UL:d
48.an acceptably low level 可接受水平 ^ c<Ve'-
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Ey2^?
50.misstatements or omissions 错报或漏报 8Wx=p#_
51.aggregate 总计 .]u/O`c]
52.subsequent events 期后事项 pb}*\/
s
53.adjust the financial statements 调整财务报表 2:kH[#
54.perform additional audit procedures 实施追加的审计程序 fl(wV.Je|
55.audit risk 审计风险 t!XwW$@
56.detection risk 检查风险 WLT"ji0w2
57.inappropriate audit opinion 不适当的审计意见 TxD#9]Q`
58.material misstatement 重大的错报 +2{Lh7Ks
59.tolerable misstatement 可容忍错报 JI}'dU>*U:
60.the acceptable level of detection risk 可接受的检查风险 Pal=F0-Q\
61.assessed level of material misstatement risk 重大错报风险的评估水平 \85i+q:LuA
62.simall business 小规模企业 =euni}7a
63.accounting system 会计系统 UfGkTwoo=
64.test of control 控制测试 ]/Pn
EU[
65.walk-through test 穿行测试 ;`&kZi60Hz
66.communication 沟通 cr3^6HB
67.flow chart 流程图 fu5=k:/c
68.reperformance of internal control 重新执行 #a6iuO0I
69.audit evidence 审计证据 *pq\MiD/
70.substantive procedures 实质性程序 J zl6eo[;
71.assertions 认定 v+XJ*N[W
72.esistence 存在 5+'<R8{:,
73.occurrence 发生 EwN}l
74.completeness 完整性 aOp\
91
75.rights and obligations 权利和义务 G[=c
Ss,
76.valuation and allocation 计价和分摊 $i&zex{\
77.cutoff 截止 p+eh%2Jm
78.accuracy 准确性 6Oq7#3]
79.classification 分类 ~}P,.QQ
80.inspection 检查
Hka2
81.supervision of counting 监盘 D~m*!w*
82.observation 观察 ]9CFIh
83.confirmation 函证 ^
c|/*u
84.computation 计算 V`- 9m$
85.analytical procedures 分析程序 `3pW]&
86.vouch 核对 +>,I1{u%&
87.trace 追查 LoV<:|GTI
88.audit sampling 审计抽样 uT"rq:N
89.error 误差 7! Nsm
90.expected error 预期误差 TbU#96"~.
91.population 总体 A^g(k5M*
92.sampling risk 抽样风险 dN q$}
93.non- sampling risk 非抽样风险 K1K
reYlF
94.sampling unit 抽样单位 By|4m
95.statistical sampling 统计抽样 }#fbbtd
96.tolerable error 可容忍误差 tw;}jh
97.the risk of under reliance 信赖不足风险 b}`TLn
98.the risk of over reliance 信赖过度风险 9;{CIMg&
99.the risk of incorrect rejection 误拒风险 {c'lhUB
100. the risk of incorrect acceptance 误受风险 4Z*/WsCv
101.working trial balance 试算平衡表 o&%g8=
n%
102.index and cross-referencing 索引和交叉索引 dV_G1'
103.cash receipt 现金收入 `?]k{ l1R
104.cash disbursement 现金支出 ye&;(30Oq
105.bank statement 银行对账单 @JMiO^
106.bank reconciliation 银行存款余额调节表 .#gzP2 [q
107.balance sheet date 资产负债表日 Ui~>SN>s
108.net realizable value 可变现净值 1}x%%RD_
109.storeroom 仓库 /m1\ iM\
110.sale invoice 销售发票 Cdn J&N{
111.price list 价目表 o!Zb0/AP)
112.positive confirmation request 积极式询证函 )nkY_'BV
113.negative confirmation request 消极式询证函 L!9 2P{ K
114.purchase requisition 请购单 3og.y+.=U.
115.receiving report 验收报告 [txE .7p
116.gross margin 毛利 pi(m7Ci"
117.manufacturing overhead 制造费用 |Cv!,]9:r
118.material requisition 领料单 K;?+8(H
119.inventory-taking 存货盘点 e'~3oqSvR
120.bond certificate 债券 >MZ/|`[M
121.stock certificate 股票 yWK)vju"
122.audit report 审计报告 (PLUFT
123.entity 被审计单位 ?<!|
124.addressee of the audit report 审计报告的收件人 y29m/i:
125.unqualified opinion 无保留意见 IGl9g_18
126.qualified opinion 保留意见 KlEpzJ98
127.disclaimer of opinion 无法表示意见
2y4bwi
128.adverse opinion 否定意见 O.? JmE
129 Auditors‘Report审计报告 Gc?a +T
130 internal audit内部审计 i-1op> Y
131 public sector audit政府审计 Rcuz(yS8
账项基础审计accounting number-based audit Mx}gN:Wt
风险导向审计方法risk-oriented audit approach )0`C@um