1.audit 审计 MR8-xO'w
2.attestation [0_Kz"|
鉴证 f~"3#MaV
3.credibility } #%sI"9
可信赖程度 -4X,x
4.audit of financial statements 财务报表审计 zwAuF%U
5.agreed-upon procedures 执行商定程序 ' OJXllGi
6.high levels of assurance 高水平保证 Nz$OD_]
7.compilation 编制 v*#Z{)r
8.reliability 可靠性 12cfqIo9
9.relevance 相关性 `&0?e-
10.professional skepticism 职业谨慎 d9sgk3K
11.objectivity 客观性 <2,@rYe/
12. professional competence 专业胜任能力 yhUc]6`V.H
13.Senior/CPA-in-charge 项目经理 }eB\k,7L
14.audit engagement letter 业务约定书 VX;u54hS
15.recurring audit 连续审计 9E
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16.the client 委托人 u4Vc:n
17.change CPA 更换注册会计师 PqvwM2}4
18.the existing CPA 现任注册会计师 4(Y5n? /
19.the successor CPA 后任注册会计师 H&%=>hyX
20.the preceding CPA前任注册会计师 Qaagi
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21.issue the audit report 出具审计报告 4N#0w]_,>Y
22.expert 专家 U7:~@eYy
23.the board of directors 董事会 7N'F]x
24.knowledge of the entity‘ s business 了解被审计单位情况 r$0=b
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25.assess material misstatement risks评估重大错报风险 M2V.FYV{j>
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 WgY\m&
27.a general knowledge of ————- 初步了解―――的情况 /:%^Vh3XF
28.a more knowledge of—————— 进一步了解的情况 .# M5L
29.the prior year‘s working papers 以前年度工作底稿 w*bVBuXs
30.minutes of meeting 会议纪要 zBc7bbK
31.business risks 经营风险 g"zk14'
32.appropriateness 适当性 KAUYE^
33.accounting estimate 会计估计 +mxs jcq0
34.management representations 管理层声明 XFBk:~}sI
35.going concern assumption 持续经营假设 nP0}vX)<
36.audit plan 审计计划 uj8]\MY
37.significant audit areas 重点审计领域 Y!Z@1V`
38.error 错误 3bPVKsY
39.fraud舞弊 MjG.Ili$m
40.modified or additional procedures 修改或追加审计程序 ;1eu8N8
41.misappropriation of assets 侵占资产 fM2[wh@
42.transactions without substance 虚假交易 hO(HwG?8t
43.unusual pressures 异常压力 40@KL$B=
44.the suspected noncompliance 涉嫌存在违法行为 ClfpA?vv
45.materialiy 重要性 `SIJszqc
46.exceed the materiality level 超过重要性水平 blp )a
47.approach the materiality level 接近重要性水平 %%-kUe
48.an acceptably low level 可接受水平 0@xuxm/i
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 t_j.@|/FZ
50.misstatements or omissions 错报或漏报 mexI}
51.aggregate 总计 "@
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52.subsequent events 期后事项 MvRuW:
53.adjust the financial statements 调整财务报表 [;X YT
54.perform additional audit procedures 实施追加的审计程序 1BWuFYB
55.audit risk 审计风险 jCa{WV:K}
56.detection risk 检查风险 )3u[btm
57.inappropriate audit opinion 不适当的审计意见 fc!%W#-
58.material misstatement 重大的错报 [s7I.rdGzz
59.tolerable misstatement 可容忍错报 ?X:RrZ:/
60.the acceptable level of detection risk 可接受的检查风险 iP_rEi*-J
61.assessed level of material misstatement risk 重大错报风险的评估水平 mCq*@1Lp9
62.simall business 小规模企业 M{(Y|3W
63.accounting system 会计系统 QZwRg&d<o
64.test of control 控制测试 xw?G?(WO
65.walk-through test 穿行测试 +ckj]yA;
66.communication 沟通 Kfj*#)SZ
67.flow chart 流程图 {8"W
68.reperformance of internal control 重新执行 } g
69.audit evidence 审计证据 i!Ne<Q
70.substantive procedures 实质性程序 "=
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71.assertions 认定 a%-Yl%#
72.esistence 存在 xt`znNN
73.occurrence 发生 zZE?G:isR
74.completeness 完整性 bUWtlg
75.rights and obligations 权利和义务 '.^JN@
76.valuation and allocation 计价和分摊 | _S9U|
77.cutoff 截止
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78.accuracy 准确性 +SP5+"y@
79.classification 分类 !BQ!]u
80.inspection 检查 Dd{{d?;B
81.supervision of counting 监盘 %%DK?{jo`
82.observation 观察 U'#{v7u
83.confirmation 函证 :m+:%ke
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84.computation 计算 ^Cak/5^K
85.analytical procedures 分析程序 dm.3. xXq
86.vouch 核对 [jLx}\]
87.trace 追查 p]a IMF_
88.audit sampling 审计抽样 $~9U-B\
89.error 误差 t8^*s<O
90.expected error 预期误差 RP(FV<ot
91.population 总体 =0v{+#}
92.sampling risk 抽样风险 D@Wm-
93.non- sampling risk 非抽样风险 $23R%8j
94.sampling unit 抽样单位 ?pxx,o6l
95.statistical sampling 统计抽样 dYO87n
96.tolerable error 可容忍误差 9GQTe1[t4
97.the risk of under reliance 信赖不足风险 "/\:Fdc^
98.the risk of over reliance 信赖过度风险 979L] H#
99.the risk of incorrect rejection 误拒风险 DdFVOs|
100. the risk of incorrect acceptance 误受风险 _p~
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101.working trial balance 试算平衡表 ;j52a8uE'}
102.index and cross-referencing 索引和交叉索引 =RV$8.Xp
103.cash receipt 现金收入 3g6R<Ez
104.cash disbursement 现金支出 )c!f J7o:
105.bank statement 银行对账单 a<HM|dcst
106.bank reconciliation 银行存款余额调节表 y24 0 +;a
107.balance sheet date 资产负债表日 m.4y=69 &
108.net realizable value 可变现净值 Yhx~5p
109.storeroom 仓库 T
110.sale invoice 销售发票 kPxrI=
111.price list 价目表 I/@Xr
112.positive confirmation request 积极式询证函 D1Fc7!TV
113.negative confirmation request 消极式询证函 JEAqSZak#
114.purchase requisition 请购单 R.RCa$
115.receiving report 验收报告 ?pVODnP k
116.gross margin 毛利 D/giM#"
117.manufacturing overhead 制造费用 i\PN
118.material requisition 领料单 *vj5J"Y(;t
119.inventory-taking 存货盘点 :{Y,Nsa
120.bond certificate 债券 k,&W5zBKe
121.stock certificate 股票 |epe;/
122.audit report 审计报告 ^y h
123.entity 被审计单位 zU}0AVlIL:
124.addressee of the audit report 审计报告的收件人 Cvl"")ZZ`
125.unqualified opinion 无保留意见 _mn4z+
126.qualified opinion 保留意见 MW&;{m?2(
127.disclaimer of opinion 无法表示意见 7aU*7!U
128.adverse opinion 否定意见 fNlU
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129 Auditors‘Report审计报告 00$W>Gr
130 internal audit内部审计 9> (8r+
131 public sector audit政府审计 N,;Bl&EU
账项基础审计accounting number-based audit !X,=RR`zT
风险导向审计方法risk-oriented audit approach Yt{Y)=_t