1.audit 审计 Xpp%j
2.attestation I4RUXi 5
鉴证 Ee0}Xv
3.credibility x } X1
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可信赖程度 '}pe$=
4.audit of financial statements 财务报表审计 +@5@`"Jry
5.agreed-upon procedures 执行商定程序 23|R $s>}i
6.high levels of assurance 高水平保证 Uk0Fo(HY
7.compilation 编制 %<?U`o@*
8.reliability 可靠性 j7u\.xu9
9.relevance 相关性 z!>
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10.professional skepticism 职业谨慎 16Gp nb
11.objectivity 客观性 78n`VmH~L
12. professional competence 专业胜任能力 o+F]80CH
13.Senior/CPA-in-charge 项目经理 7!r)[2l
14.audit engagement letter 业务约定书 3^x
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15.recurring audit 连续审计 p+
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16.the client 委托人 KvtX>3#qM
17.change CPA 更换注册会计师 Fmo^ ?~b
18.the existing CPA 现任注册会计师 `k.Nphx~%
19.the successor CPA 后任注册会计师 zmdu\:_X9
20.the preceding CPA前任注册会计师 KsR^:_e
21.issue the audit report 出具审计报告 Sn~h[s_(
22.expert 专家 xz
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23.the board of directors 董事会 U?W?VEOO!7
24.knowledge of the entity‘ s business 了解被审计单位情况 x=jS=3$8
25.assess material misstatement risks评估重大错报风险 3g''j7
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 o%1dbbh
27.a general knowledge of ————- 初步了解―――的情况 ;c;5O@R}3
28.a more knowledge of—————— 进一步了解的情况 l2[{T^
29.the prior year‘s working papers 以前年度工作底稿 ![}q9aeT
30.minutes of meeting 会议纪要 W^sH|2g
31.business risks 经营风险 KH_~DZU*5
32.appropriateness 适当性 4qe!+!#$
33.accounting estimate 会计估计 9X%H$>s
34.management representations 管理层声明 SIr^\iiOB
35.going concern assumption 持续经营假设 530Z>
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36.audit plan 审计计划 hDAxX=FM
37.significant audit areas 重点审计领域 KB6'sj
38.error 错误 cq-UVk"Gl
39.fraud舞弊 _A5.
40.modified or additional procedures 修改或追加审计程序 q\q8xF~[p
41.misappropriation of assets 侵占资产 cZd{K[fuK
42.transactions without substance 虚假交易 uU;]/
43.unusual pressures 异常压力 J3P)oM[
44.the suspected noncompliance 涉嫌存在违法行为 e/*T,ZJ
45.materialiy 重要性 W:V:Ej7 h
46.exceed the materiality level 超过重要性水平 c(5r
47.approach the materiality level 接近重要性水平 ~o?(O1QY
48.an acceptably low level 可接受水平 E%tGwbi7
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 _Vl22'wl
50.misstatements or omissions 错报或漏报 `:&jbd4H
51.aggregate 总计 a
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52.subsequent events 期后事项 I%qZMoS1h
53.adjust the financial statements 调整财务报表 [l%6wIP&{
54.perform additional audit procedures 实施追加的审计程序 :i8B'|DN5
55.audit risk 审计风险 LRa^x44
56.detection risk 检查风险 XzV:q!e-
57.inappropriate audit opinion 不适当的审计意见 [<H'JsJl
58.material misstatement 重大的错报 !caY
59.tolerable misstatement 可容忍错报 V \4zK$]
60.the acceptable level of detection risk 可接受的检查风险 6Rcl HU
61.assessed level of material misstatement risk 重大错报风险的评估水平 5q Y+^jO]o
62.simall business 小规模企业 x.ZW%P1
63.accounting system 会计系统 QW[
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64.test of control 控制测试 3|qT.QR`Z
65.walk-through test 穿行测试 <{xU.zp'
66.communication 沟通 pZUXXX
67.flow chart 流程图 m(6SiV=D9
68.reperformance of internal control 重新执行 I C?bqC+
69.audit evidence 审计证据 {P[>B}'rW
70.substantive procedures 实质性程序 e <]^7pz
71.assertions 认定 ']]5xH*U
72.esistence 存在 dvLO #o{
73.occurrence 发生 h|Z%b_a
74.completeness 完整性 08 $y1;
75.rights and obligations 权利和义务 Xe:gH.}
76.valuation and allocation 计价和分摊 $MPh
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77.cutoff 截止 LFHzd@Y7"
78.accuracy 准确性 07FS|>DM'Z
79.classification 分类 aUVJ\;V
80.inspection 检查 E]<Ce;Vj
81.supervision of counting 监盘 kafRuO~$
82.observation 观察 S]#xG+$<
83.confirmation 函证 B<}0r4T}
84.computation 计算 Hvj1R.I/
85.analytical procedures 分析程序 9+!1jTGSkf
86.vouch 核对 m.
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87.trace 追查 m5w ZS>@
88.audit sampling 审计抽样
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89.error 误差 H,Ik&{@j
90.expected error 预期误差 ZA> p~Zt
91.population 总体 Za4X
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92.sampling risk 抽样风险 ~lSdWUk>
93.non- sampling risk 非抽样风险 `5$B"p&i
94.sampling unit 抽样单位 1>w
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95.statistical sampling 统计抽样 HXY,e$c#y
96.tolerable error 可容忍误差 V <;vy&&
97.the risk of under reliance 信赖不足风险 p(J,fus
98.the risk of over reliance 信赖过度风险 A"$UU6Z4
99.the risk of incorrect rejection 误拒风险 N%:)M T,&g
100. the risk of incorrect acceptance 误受风险 &y~EEh|
101.working trial balance 试算平衡表 ImnN&[Cu
102.index and cross-referencing 索引和交叉索引 n@
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103.cash receipt 现金收入 Kq. MmR!gl
104.cash disbursement 现金支出 ?oKY"C8/
105.bank statement 银行对账单 ;uK">L[u'
106.bank reconciliation 银行存款余额调节表 k 6)ThIG
107.balance sheet date 资产负债表日 .&Rj2d
108.net realizable value 可变现净值 ?~g X7{>
109.storeroom 仓库 aLKvl~s;m
110.sale invoice 销售发票 e.<y-b?
111.price list 价目表 QL{{GQ_dn
112.positive confirmation request 积极式询证函 K;fRDE){
113.negative confirmation request 消极式询证函 B)1.CHV%<
114.purchase requisition 请购单 ,cg%t9
115.receiving report 验收报告 6n}5>GSF
116.gross margin 毛利 &-s/F`
117.manufacturing overhead 制造费用 R,'`
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118.material requisition 领料单 4PVkKP'/
119.inventory-taking 存货盘点 NE'4atQ
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120.bond certificate 债券
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121.stock certificate 股票 &q?A)R
122.audit report 审计报告 EP;TfWc}1
123.entity 被审计单位 /!//i^
124.addressee of the audit report 审计报告的收件人 Fo0
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125.unqualified opinion 无保留意见 HU='Hk!
126.qualified opinion 保留意见 = @UgCu>=
127.disclaimer of opinion 无法表示意见 9)Jc'd|
128.adverse opinion 否定意见 ^71!.b%
129 Auditors‘Report审计报告 :gvw5h%
130 internal audit内部审计 X 9lh@`3
131 public sector audit政府审计 E(l'\q'.
账项基础审计accounting number-based audit !x, ;&
风险导向审计方法risk-oriented audit approach :W++
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