1.audit 审计 ^`oyf{w@
2.attestation by0M(h
鉴证 %v 1NDhaXz
3.credibility o"@GYc["
可信赖程度 e khx?rz
4.audit of financial statements 财务报表审计 [5TGCGxP{
5.agreed-upon procedures 执行商定程序 h;2n2.Q
6.high levels of assurance 高水平保证 K
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7.compilation 编制 1<d|@
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8.reliability 可靠性 B]|"ePj-
9.relevance 相关性 @EzO
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10.professional skepticism 职业谨慎 Q
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11.objectivity 客观性
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12. professional competence 专业胜任能力 8.4+4Vxh
13.Senior/CPA-in-charge 项目经理 'J"m`a8no
14.audit engagement letter 业务约定书 W4o$J4IX{
15.recurring audit 连续审计 8\@&~&(y:
16.the client 委托人 l|p
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17.change CPA 更换注册会计师 _qQB.Dzo:
18.the existing CPA 现任注册会计师 \w\{x0u
19.the successor CPA 后任注册会计师 0x]WW|se*
20.the preceding CPA前任注册会计师 x7l3&;yDv
21.issue the audit report 出具审计报告 1Ydym2
22.expert 专家 Y1Qg|U o
23.the board of directors 董事会 beCTOmC
24.knowledge of the entity‘ s business 了解被审计单位情况 O+Q t8,
25.assess material misstatement risks评估重大错报风险 n; fUwon
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Auz.wes
27.a general knowledge of ————- 初步了解―――的情况 aL%amL6CX
28.a more knowledge of—————— 进一步了解的情况 ?Wz
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29.the prior year‘s working papers 以前年度工作底稿 }tRY,f
30.minutes of meeting 会议纪要 7BDRA},o
31.business risks 经营风险 jLu`DKB
32.appropriateness 适当性 4tv}V:EO
33.accounting estimate 会计估计 ME%W,B.|"s
34.management representations 管理层声明 `$odxo+
35.going concern assumption 持续经营假设 uNSbAw3
36.audit plan 审计计划 ,3tcti~sZ
37.significant audit areas 重点审计领域 DHlCus=ic
38.error 错误 }- P
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39.fraud舞弊 }^np
40.modified or additional procedures 修改或追加审计程序 kLw07&H
41.misappropriation of assets 侵占资产 PA(XdT{
42.transactions without substance 虚假交易 b;XUv4~V
43.unusual pressures 异常压力 ni$S@0
44.the suspected noncompliance 涉嫌存在违法行为 x{';0MkUV
45.materialiy 重要性 U*sQYt<?g
46.exceed the materiality level 超过重要性水平 CZL:&~l1
47.approach the materiality level 接近重要性水平 v2uyn
48.an acceptably low level 可接受水平 g:sn/Zug]
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 z]Dbca1a`
50.misstatements or omissions 错报或漏报 d!i#@XZ^
51.aggregate 总计 rL/e
52.subsequent events 期后事项 ?-`G0 (
53.adjust the financial statements 调整财务报表 ~\^h;A'3
54.perform additional audit procedures 实施追加的审计程序 xF4>D!T%8
55.audit risk 审计风险 udV.$N
56.detection risk 检查风险 gI SP .
57.inappropriate audit opinion 不适当的审计意见 wtY*{m2
58.material misstatement 重大的错报 8- U1Y
59.tolerable misstatement 可容忍错报 "X }@VT=
60.the acceptable level of detection risk 可接受的检查风险 4G4[IAu_
61.assessed level of material misstatement risk 重大错报风险的评估水平 feH|sz`e
62.simall business 小规模企业 t<|S7
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63.accounting system 会计系统 23AMrDF=N
64.test of control 控制测试 [o0Z;}fU
65.walk-through test 穿行测试 P~5[.6gW
66.communication 沟通 D/
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67.flow chart 流程图 IP]"D"
68.reperformance of internal control 重新执行 !6UtwCVR
69.audit evidence 审计证据 1b,,uI_
70.substantive procedures 实质性程序 nCz_gYcIx
71.assertions 认定 t'@qb~sf
72.esistence 存在 JQhw>H9&
73.occurrence 发生 U?}>A5H
74.completeness 完整性 < c}cgD4
75.rights and obligations 权利和义务 _rz*7-ks=
76.valuation and allocation 计价和分摊 Gqz<;y
77.cutoff 截止 v~2$9x!9
78.accuracy 准确性 .9< i
79.classification 分类 +x3T^G
80.inspection 检查 Tjfg[Z/x
81.supervision of counting 监盘 8$H_:*A?
82.observation 观察 FOFZ/q
83.confirmation 函证 d&dp#)._8
84.computation 计算 %)Pn<! L
85.analytical procedures 分析程序 4|9c+^%^
86.vouch 核对 YMidSfi
87.trace 追查 =-r[ s%t&
88.audit sampling 审计抽样 UUf-G0/P
89.error 误差 V?a+u7*U&
90.expected error 预期误差 l.#iMi(@p~
91.population 总体 I?l%Rd
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92.sampling risk 抽样风险 G/2| *H
93.non- sampling risk 非抽样风险 4+Sq[Rv0
94.sampling unit 抽样单位 thYG1Cs
95.statistical sampling 统计抽样 ndIf1}
96.tolerable error 可容忍误差 nty^De%
97.the risk of under reliance 信赖不足风险 H WOl79-
98.the risk of over reliance 信赖过度风险 D ]H@Sx
99.the risk of incorrect rejection 误拒风险 D{]t50a.
100. the risk of incorrect acceptance 误受风险 J
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101.working trial balance 试算平衡表 CMm:Vea
102.index and cross-referencing 索引和交叉索引 q"|,HpQ
103.cash receipt 现金收入 0wxlsny?
104.cash disbursement 现金支出 pohA??t2:
105.bank statement 银行对账单 ~VRt6C
106.bank reconciliation 银行存款余额调节表 n(|~z
107.balance sheet date 资产负债表日 CLb~6LD
108.net realizable value 可变现净值 C6=P(%y
109.storeroom 仓库 y|BRAk&n
110.sale invoice 销售发票 Rn(vG-xQ
111.price list 价目表 A/XY'3
112.positive confirmation request 积极式询证函 5Iv3B|u
113.negative confirmation request 消极式询证函 y5d=r]_S:
114.purchase requisition 请购单 tFY;q##z
115.receiving report 验收报告 }/ p>DMN
116.gross margin 毛利 T ~9)0A"]
117.manufacturing overhead 制造费用 |mSF a8G@
118.material requisition 领料单
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119.inventory-taking 存货盘点 y
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120.bond certificate 债券 p7UdZOi2
121.stock certificate 股票 K0|8h!WF+
122.audit report 审计报告 1}moT#
123.entity 被审计单位 3;wAm/Z:Q
124.addressee of the audit report 审计报告的收件人 p[Pa(a,B7
125.unqualified opinion 无保留意见 ionFPc].
126.qualified opinion 保留意见 8n.sg({g
127.disclaimer of opinion 无法表示意见 As$:V<Z
128.adverse opinion 否定意见 y;
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129 Auditors‘Report审计报告 ax]Pa*C}
130 internal audit内部审计 *}pl
131 public sector audit政府审计 <5R`E(
账项基础审计accounting number-based audit F~;G[6}
风险导向审计方法risk-oriented audit approach >vDa`| g