1.audit 审计
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2.attestation ?p/}eRgi
鉴证 DAg*
3.credibility Pe-rwM
可信赖程度 cq 5^7.
4.audit of financial statements 财务报表审计 _;%l~q/
5.agreed-upon procedures 执行商定程序 ^O=G%de
6.high levels of assurance 高水平保证 w ~"%&SNN
7.compilation 编制 x3(
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8.reliability 可靠性 *2}f $8
9.relevance 相关性 $BT[fJ'k
10.professional skepticism 职业谨慎 >6
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11.objectivity 客观性 ,6#%+u}f
12. professional competence 专业胜任能力 (74y2U6
13.Senior/CPA-in-charge 项目经理 9~$E+m(
14.audit engagement letter 业务约定书 a#G3 dY>
15.recurring audit 连续审计 _mk@1ft
16.the client 委托人 %pH|2VB#
17.change CPA 更换注册会计师 ~g%Ht#<
18.the existing CPA 现任注册会计师 {LVA_7@
19.the successor CPA 后任注册会计师 wv\V&U$
20.the preceding CPA前任注册会计师 @nMVs6
21.issue the audit report 出具审计报告 ;;m;f^]}
22.expert 专家 l@1=./L?
23.the board of directors 董事会 ,jtaTG.>
24.knowledge of the entity‘ s business 了解被审计单位情况 pr1bsrMuL
25.assess material misstatement risks评估重大错报风险 ,t;US.s([.
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 I<XYLe[_S
27.a general knowledge of ————- 初步了解―――的情况 <`G-_VI
28.a more knowledge of—————— 进一步了解的情况 #d<|_
29.the prior year‘s working papers 以前年度工作底稿 4.uaWM)2
30.minutes of meeting 会议纪要 CW/<?X<!n
31.business risks 经营风险 X$@qs9?)^
32.appropriateness 适当性 Ycx}FYTY
33.accounting estimate 会计估计 FzP1b_i
34.management representations 管理层声明 -j2y#aP
35.going concern assumption 持续经营假设 AlG5n'
36.audit plan 审计计划 V1GkX=H},
37.significant audit areas 重点审计领域 @$t\yBSK
38.error 错误 [Y?Y@x"MZ
39.fraud舞弊 ?FUK_]
40.modified or additional procedures 修改或追加审计程序 ASrRMH[
41.misappropriation of assets 侵占资产 ,!LY:pMK
42.transactions without substance 虚假交易 Vp0_R9oQ
43.unusual pressures 异常压力 %3|/t-US
44.the suspected noncompliance 涉嫌存在违法行为 I.(@#v7T
45.materialiy 重要性 r b\t0tg
46.exceed the materiality level 超过重要性水平 M#-E
47.approach the materiality level 接近重要性水平 RHpjJZUV
48.an acceptably low level 可接受水平 g]c6_DMfb1
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 6$f\#TR
50.misstatements or omissions 错报或漏报 1
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51.aggregate 总计 >dJ~
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 _h1eW9q
54.perform additional audit procedures 实施追加的审计程序 "wg$ H1K
55.audit risk 审计风险 +Mhk<A[s
56.detection risk 检查风险 L|:CQ
57.inappropriate audit opinion 不适当的审计意见 (9TSH3f?
58.material misstatement 重大的错报 ~Hv
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59.tolerable misstatement 可容忍错报 Iu~<Y(8^q#
60.the acceptable level of detection risk 可接受的检查风险 S-ZN}N{,6
61.assessed level of material misstatement risk 重大错报风险的评估水平 R".$x{{
62.simall business 小规模企业 -^(KGu&L&u
63.accounting system 会计系统 HRjbGc|[
64.test of control 控制测试 l
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65.walk-through test 穿行测试 6,M$TA
66.communication 沟通 O"df5x9@
67.flow chart 流程图 Rm79mh9
68.reperformance of internal control 重新执行 CY{!BV'
69.audit evidence 审计证据 INp:;
70.substantive procedures 实质性程序 N
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71.assertions 认定 t+q;}ZvG
72.esistence 存在 :i
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73.occurrence 发生 42A'`io[w]
74.completeness 完整性 tg==Qgz
75.rights and obligations 权利和义务 Lj#xZ!mQS
76.valuation and allocation 计价和分摊 ^k$Bx_{
77.cutoff 截止 ,EVPnH[F~
78.accuracy 准确性 `?WN*__["
79.classification 分类 x4
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80.inspection 检查 bu <d>XR
81.supervision of counting 监盘 /DyeMCY-
82.observation 观察 E{e
83.confirmation 函证 /{jt]8/;7
84.computation 计算 {^(uoB C/
85.analytical procedures 分析程序 {:VK}w
86.vouch 核对
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87.trace 追查 -$:*!55:j
88.audit sampling 审计抽样 _j3rs97@|
89.error 误差 TU2oQ1
90.expected error 预期误差 m&DI2he
91.population 总体 jb,a>9]p
92.sampling risk 抽样风险 p~=z)7%e'
93.non- sampling risk 非抽样风险 v_pe=LC{-e
94.sampling unit 抽样单位 iWC}\&i
95.statistical sampling 统计抽样 #1\`!7TO3
96.tolerable error 可容忍误差 WQze|b%
97.the risk of under reliance 信赖不足风险 Uf]$I`T#
98.the risk of over reliance 信赖过度风险 o@_i&4[MW
99.the risk of incorrect rejection 误拒风险 ai1;v@1
100. the risk of incorrect acceptance 误受风险 1%R${Qhr
101.working trial balance 试算平衡表 :A!EjIL`#
102.index and cross-referencing 索引和交叉索引 tc)Md
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103.cash receipt 现金收入 (Fuu V{x|
104.cash disbursement 现金支出 "v`q%(TA
105.bank statement 银行对账单 9&Un|cr
106.bank reconciliation 银行存款余额调节表 Mp!1xx
107.balance sheet date 资产负债表日 '[%Pdd]!
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108.net realizable value 可变现净值 pc@mQI
109.storeroom 仓库 GD
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110.sale invoice 销售发票 =q)+_@24>d
111.price list 价目表 ;<''oY
112.positive confirmation request 积极式询证函 ~*y7%L4B
113.negative confirmation request 消极式询证函 6^V( C;5!
114.purchase requisition 请购单 dY0W=,X$7T
115.receiving report 验收报告 fp\mBei
116.gross margin 毛利 DO-M0
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117.manufacturing overhead 制造费用 u9~Ncz
118.material requisition 领料单 AB,(%JT/2{
119.inventory-taking 存货盘点 ub9[!}r't
120.bond certificate 债券 C;/ONF
121.stock certificate 股票 0 V]MAuD($
122.audit report 审计报告 Pi |Z\j)
123.entity 被审计单位 Z
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124.addressee of the audit report 审计报告的收件人 Gf9sexn]l
125.unqualified opinion 无保留意见 }vOg9/[{
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 ~vA8I#.
128.adverse opinion 否定意见 S^|`*%pq
129 Auditors‘Report审计报告 y(22m+B
130 internal audit内部审计 ,X:3w3nr^
131 public sector audit政府审计 V#.pi zb
账项基础审计accounting number-based audit gg^iYTpt
风险导向审计方法risk-oriented audit approach k:j_:C&.