1.audit 审计 =S,^"D\Z:
2.attestation U
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鉴证 zI(Pti
3.credibility
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可信赖程度 ^,3 >}PU
4.audit of financial statements 财务报表审计 IKt9=Tx
5.agreed-upon procedures 执行商定程序 GC~::m~
6.high levels of assurance 高水平保证 F]&9Lp}
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7.compilation 编制 C/XOI>
8.reliability 可靠性 -M4#dHR_!
9.relevance 相关性 ${?Px
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10.professional skepticism 职业谨慎 *\>&
11.objectivity 客观性 V:lDR20*\
12. professional competence 专业胜任能力 }v:h EMO
13.Senior/CPA-in-charge 项目经理 x-"7{@lz
14.audit engagement letter 业务约定书 3jQ
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15.recurring audit 连续审计 @[^H*^1|g
16.the client 委托人
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17.change CPA 更换注册会计师 !vU[V,~
18.the existing CPA 现任注册会计师 R
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19.the successor CPA 后任注册会计师 $]_=B Jyu
20.the preceding CPA前任注册会计师 ;J4_8N-
21.issue the audit report 出具审计报告 2iUF%>
22.expert 专家 87-oR}/r
23.the board of directors 董事会 U|>Js!$
24.knowledge of the entity‘ s business 了解被审计单位情况 *Q)+Y&qn
25.assess material misstatement risks评估重大错报风险 yO !*pC
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 D=8=wT2<
27.a general knowledge of ————- 初步了解―――的情况 5\pizD/17
28.a more knowledge of—————— 进一步了解的情况 =Ij;I~
29.the prior year‘s working papers 以前年度工作底稿 (Fu9lW}n
30.minutes of meeting 会议纪要 i}Y:o}
31.business risks 经营风险 !({[^[!
32.appropriateness 适当性 3KqylC&.
33.accounting estimate 会计估计 =[P ||
34.management representations 管理层声明 H;v*/~zl
35.going concern assumption 持续经营假设 *2 [r?!
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 AojX)_"z
38.error 错误 Mqna0"IYx*
39.fraud舞弊 ,Rf<6 /A
40.modified or additional procedures 修改或追加审计程序 CkOd>Kn
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 H7uW
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43.unusual pressures 异常压力 i6[Hu
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44.the suspected noncompliance 涉嫌存在违法行为 zfS`@{;F`|
45.materialiy 重要性 /u?^s "C/
46.exceed the materiality level 超过重要性水平 ec{pWzAe
47.approach the materiality level 接近重要性水平 \=w|Zeu{l
48.an acceptably low level 可接受水平 V%"aU}
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 1vX97n<}
50.misstatements or omissions 错报或漏报 lK{h%2A\b
51.aggregate 总计 wE'~Qj
52.subsequent events 期后事项 V-VR+ Ndz
53.adjust the financial statements 调整财务报表 1%>/%eyn5
54.perform additional audit procedures 实施追加的审计程序 IF<jq\M
55.audit risk 审计风险 ?(E
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56.detection risk 检查风险 Nkc=@l{
57.inappropriate audit opinion 不适当的审计意见 u-8,9
58.material misstatement 重大的错报 aC;OFINK
59.tolerable misstatement 可容忍错报 0PZpE
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60.the acceptable level of detection risk 可接受的检查风险 d^w6_
61.assessed level of material misstatement risk 重大错报风险的评估水平 O
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62.simall business 小规模企业 6L8wsz CW
63.accounting system 会计系统 P#iBwmwN+.
64.test of control 控制测试 v&|o5om
65.walk-through test 穿行测试 Wq]^1g_
66.communication 沟通 ) !3sB{H
67.flow chart 流程图 'v?Z~"w=
68.reperformance of internal control 重新执行 WxFVbtw
69.audit evidence 审计证据 [V
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70.substantive procedures 实质性程序 6m?}oMz
71.assertions 认定 oH$4K8j
72.esistence 存在 2WqjNqx)6
73.occurrence 发生 kid@*.I
74.completeness 完整性 g%Eb{~v
75.rights and obligations 权利和义务 l7\Bq+Q
76.valuation and allocation 计价和分摊 L~>pSP^a
77.cutoff 截止 {ZB7,\
78.accuracy 准确性 :W^
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79.classification 分类 ZPRkk?M}.
80.inspection 检查 %R."
81.supervision of counting 监盘 |%Pd*yZA
82.observation 观察 ',~,
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83.confirmation 函证 Re-4y5f
84.computation 计算 Tw8$6KUW
85.analytical procedures 分析程序 `StlG=TB8
86.vouch 核对 Kx7s
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87.trace 追查 TF2'-"2Y
88.audit sampling 审计抽样 8a)lrIg
89.error 误差 O,u$L
90.expected error 预期误差 -uX): h!
91.population 总体 saY":fva
92.sampling risk 抽样风险 'Y`or14E
93.non- sampling risk 非抽样风险 jhg0H2C8
94.sampling unit 抽样单位 T@Mrb
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95.statistical sampling 统计抽样 o-c.D=~
96.tolerable error 可容忍误差 g{RVxGE7
97.the risk of under reliance 信赖不足风险 $cflF@3
98.the risk of over reliance 信赖过度风险 _e:c
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99.the risk of incorrect rejection 误拒风险 B^nE^"b
100. the risk of incorrect acceptance 误受风险 d#NG]V/
101.working trial balance 试算平衡表 br`cxgZ0"
102.index and cross-referencing 索引和交叉索引 "2# #Fcu=
103.cash receipt 现金收入 \xR1|M
104.cash disbursement 现金支出 DxoW,GW
105.bank statement 银行对账单 lk;4l Z
106.bank reconciliation 银行存款余额调节表 9Zw{MM]
107.balance sheet date 资产负债表日 4d-f6iiFV
108.net realizable value 可变现净值 Bq@_/*'*Y
109.storeroom 仓库 y\k#83aU|
110.sale invoice 销售发票 #TS:|=
111.price list 价目表 2!QQypQ
112.positive confirmation request 积极式询证函 0
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113.negative confirmation request 消极式询证函 *3
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114.purchase requisition 请购单 P:KS*lOp
115.receiving report 验收报告 x4v@
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116.gross margin 毛利 bf@H(gCW=
117.manufacturing overhead 制造费用 mBN+c9n/
118.material requisition 领料单 VH M&Y-G
119.inventory-taking 存货盘点 j]P'xrWl]8
120.bond certificate 债券 S\io5|P
121.stock certificate 股票 v(=?@tF}E
122.audit report 审计报告 e|>
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123.entity 被审计单位 7bSj
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124.addressee of the audit report 审计报告的收件人 p4-UW;Xu
125.unqualified opinion 无保留意见 *be"$Q
126.qualified opinion 保留意见 |r['"6
127.disclaimer of opinion 无法表示意见 rel_Z..~
128.adverse opinion 否定意见 z;iNfs0i$
129 Auditors‘Report审计报告 Q-<h)WTA
130 internal audit内部审计 lV".-:u_
131 public sector audit政府审计 4Dy|YH$>S
账项基础审计accounting number-based audit { k>T*/
风险导向审计方法risk-oriented audit approach L.2!Q3&