1.audit 审计 $a|DR
2.attestation .".xNHR#
鉴证 'Ldlo+*|5
3.credibility T&_!AjH
可信赖程度 Zy BN o]
4.audit of financial statements 财务报表审计 IS;F9{
5.agreed-upon procedures 执行商定程序 8y!d ^EQ
6.high levels of assurance 高水平保证 4%Q8>mEvT
7.compilation 编制 F&r+"O)^-R
8.reliability 可靠性 nwlo,[
9.relevance 相关性 .6Swc?
10.professional skepticism 职业谨慎 P
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11.objectivity 客观性 <(Ub(
12. professional competence 专业胜任能力 $9v:(:!Bm
13.Senior/CPA-in-charge 项目经理 "]}+QK_
14.audit engagement letter 业务约定书 $42C4I*E
15.recurring audit 连续审计 ]| oh1q
16.the client 委托人 tcYbM+4e
17.change CPA 更换注册会计师 =;.#Bds
18.the existing CPA 现任注册会计师 "^j&
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19.the successor CPA 后任注册会计师 krkRP%jy
20.the preceding CPA前任注册会计师 YKwej@9,
21.issue the audit report 出具审计报告 9Ny{2m=Ye
22.expert 专家 -(FVTWi0
23.the board of directors 董事会 |I7-7d-;/
24.knowledge of the entity‘ s business 了解被审计单位情况 vpOn0([hS
25.assess material misstatement risks评估重大错报风险 )Yvf9dl
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 _@3?yv~ D
27.a general knowledge of ————- 初步了解―――的情况 OczVOb bS
28.a more knowledge of—————— 进一步了解的情况 |
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29.the prior year‘s working papers 以前年度工作底稿 FHVZ/ e
30.minutes of meeting 会议纪要 WDr'w'
31.business risks 经营风险 Km2ppGLNn
32.appropriateness 适当性 wy5vn?T@
33.accounting estimate 会计估计 0Zkb}F2-
34.management representations 管理层声明 DXj_\ R(}
35.going concern assumption 持续经营假设 %\?2W8Qv_J
36.audit plan 审计计划 cDMA#gp
37.significant audit areas 重点审计领域 9.R)iA
38.error 错误 24_F`" :-=
39.fraud舞弊 wrq0fHwM
40.modified or additional procedures 修改或追加审计程序 g+gHIb7{
41.misappropriation of assets 侵占资产 D'e'xU
42.transactions without substance 虚假交易 *9}2Bmojv
43.unusual pressures 异常压力 '`^<*;w
44.the suspected noncompliance 涉嫌存在违法行为 L*tn>AO
45.materialiy 重要性 &)
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46.exceed the materiality level 超过重要性水平 s$e0;C!D
47.approach the materiality level 接近重要性水平 U@v=q9'W
48.an acceptably low level 可接受水平 Rt{qbM|b&
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 CMa ~BOt #
50.misstatements or omissions 错报或漏报 ^YzFEu
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51.aggregate 总计 n|F$qV_p\
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 (v*$ExF
55.audit risk 审计风险 6P;JF%{J
56.detection risk 检查风险 =BpX;n<
57.inappropriate audit opinion 不适当的审计意见 4J*%$Vxv
58.material misstatement 重大的错报 )
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59.tolerable misstatement 可容忍错报 ^ +cf
60.the acceptable level of detection risk 可接受的检查风险 {,p<!Jq~G
61.assessed level of material misstatement risk 重大错报风险的评估水平 {q%&
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62.simall business 小规模企业 H)1< ;{:
63.accounting system 会计系统 UX=JWb_uGm
64.test of control 控制测试 \3w=')({
65.walk-through test 穿行测试 )|f!}( p
66.communication 沟通
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67.flow chart 流程图 @qH{;
68.reperformance of internal control 重新执行 ZK4/o
69.audit evidence 审计证据 rJK3;d? E
70.substantive procedures 实质性程序 RS@*/.]o
71.assertions 认定 uN V(r"
72.esistence 存在 w~sr2;rp<
73.occurrence 发生 9/R|\
74.completeness 完整性 }ex2tkz
75.rights and obligations 权利和义务 -8&M^-
76.valuation and allocation 计价和分摊 ='<0z?A
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77.cutoff 截止 ;Ad$Q9)EE
78.accuracy 准确性 wYZFW'5p
79.classification 分类 1{R1:`
80.inspection 检查 'VCF{0{H~
81.supervision of counting 监盘 hh`7b ,+ 4
82.observation 观察 -#=v~vE
83.confirmation 函证 n?vrsqmZ
84.computation 计算 01q5BQ7u
85.analytical procedures 分析程序 aB~?Y+m
86.vouch 核对 "Q;n-fqf
87.trace 追查 i[A$K~f
88.audit sampling 审计抽样 ^yiRrcOo
89.error 误差 hb7H- Z2
90.expected error 预期误差 O#fGHI<43[
91.population 总体 "#^11 o8
92.sampling risk 抽样风险 k_.%(ZE
93.non- sampling risk 非抽样风险 n\&[^Q#b|
94.sampling unit 抽样单位 rWEJCFa
95.statistical sampling 统计抽样 Ul7)CT2:
96.tolerable error 可容忍误差 lw0l86^Y
97.the risk of under reliance 信赖不足风险 *?%DdVrO@
98.the risk of over reliance 信赖过度风险 9.f/d4
99.the risk of incorrect rejection 误拒风险 W#E-vi+l
100. the risk of incorrect acceptance 误受风险 6!])\Ay
101.working trial balance 试算平衡表 + |MHi C
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 P#bZtWx'<N
104.cash disbursement 现金支出 0t?:
105.bank statement 银行对账单 %JmSCjt`G
106.bank reconciliation 银行存款余额调节表 yhg^1l|t,
107.balance sheet date 资产负债表日 m[,!
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108.net realizable value 可变现净值 oVyOiWo\Z
109.storeroom 仓库 U7(84k\j
110.sale invoice 销售发票 (gZKR2hO
111.price list 价目表 57^X@ra$
112.positive confirmation request 积极式询证函 vx /NG$
113.negative confirmation request 消极式询证函 B uV@w-
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114.purchase requisition 请购单 i/`N~r
115.receiving report 验收报告 <rV3(qb#]J
116.gross margin 毛利 {Sm^F
117.manufacturing overhead 制造费用 [f,; +Ze
118.material requisition 领料单 8R}CvzI
119.inventory-taking 存货盘点 =m6;]16D
120.bond certificate 债券 -bT1Qh
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121.stock certificate 股票 ) *ocX)AE
122.audit report 审计报告 G4][`C]8c
123.entity 被审计单位 M \rW
124.addressee of the audit report 审计报告的收件人 | u{NM1,
125.unqualified opinion 无保留意见 fF37P8Ir
126.qualified opinion 保留意见 Svj%O(
127.disclaimer of opinion 无法表示意见 Z}6
128.adverse opinion 否定意见 CEjMHP$=
129 Auditors‘Report审计报告 FB3C'!'<)
130 internal audit内部审计 vfPL;__{Y]
131 public sector audit政府审计 Bfwa1#%?
账项基础审计accounting number-based audit hs< )<
风险导向审计方法risk-oriented audit approach =
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