1.audit 审计 X *_
SHt
2.attestation I|GV
:D
鉴证 c`rfKr&z
3.credibility { +i; e]c
可信赖程度 ?aP1
4.audit of financial statements 财务报表审计 c& 9+/JYMo
5.agreed-upon procedures 执行商定程序 T^rz!k{
6.high levels of assurance 高水平保证 _HSTiJVr
7.compilation 编制 Y+|L3'H
8.reliability 可靠性 -HO6K)ur
9.relevance 相关性 }w;Q^EU
10.professional skepticism 职业谨慎 V22q*/iV
11.objectivity 客观性 l=Vowx.$2f
12. professional competence 专业胜任能力 "Nk`RsW
13.Senior/CPA-in-charge 项目经理 N )b|
14.audit engagement letter 业务约定书 46QYXmNQ}
15.recurring audit 连续审计 s?4%<jz
16.the client 委托人 }Z~pfm_S
17.change CPA 更换注册会计师 9\\@I
=;
18.the existing CPA 现任注册会计师 gEcnn.(S
19.the successor CPA 后任注册会计师 s^{{@O.
20.the preceding CPA前任注册会计师 gt].rwo"
21.issue the audit report 出具审计报告 pZni,<Q
22.expert 专家 Dx9$H++6$X
23.the board of directors 董事会 'XC&BWJ
24.knowledge of the entity‘ s business 了解被审计单位情况 S-H-tFy\\
25.assess material misstatement risks评估重大错报风险 ]w1BJZa36
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 `kaR@t
27.a general knowledge of ————- 初步了解―――的情况 u *#-7
28.a more knowledge of—————— 进一步了解的情况 JKEXYE
29.the prior year‘s working papers 以前年度工作底稿 o3kt0NuF,
30.minutes of meeting 会议纪要 @g@fL %
31.business risks 经营风险 j TB<E=WC
32.appropriateness 适当性 TWl(\<&+)
33.accounting estimate 会计估计 j]cXLY
34.management representations 管理层声明 ')Dp%"\?
35.going concern assumption 持续经营假设 ogkz(wZ
36.audit plan 审计计划 mR!&.R?
37.significant audit areas 重点审计领域 '#pMEVP
38.error 错误 0jip::x
39.fraud舞弊 ifgr<QlG
40.modified or additional procedures 修改或追加审计程序 >*<6 zQf
41.misappropriation of assets 侵占资产 < e7<t9
42.transactions without substance 虚假交易 _Ex*%Qf.
43.unusual pressures 异常压力 ZC9.R$}Kl
44.the suspected noncompliance 涉嫌存在违法行为 (50[,:#
45.materialiy 重要性 2l\D~ y
46.exceed the materiality level 超过重要性水平 V PLCic,T
47.approach the materiality level 接近重要性水平 C7XS6Nqu
48.an acceptably low level 可接受水平 B6Wq/fl/
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 KV)Hywl`
50.misstatements or omissions 错报或漏报 O9Jx%tolF%
51.aggregate 总计 O,V6hU/ *
52.subsequent events 期后事项 auyKLT3C
53.adjust the financial statements 调整财务报表 VDb,$i.Z0
54.perform additional audit procedures 实施追加的审计程序 2f}K#i8
55.audit risk 审计风险 *'AS^2'
56.detection risk 检查风险 ;?O883@r8
57.inappropriate audit opinion 不适当的审计意见 /z.7:<gZ(
58.material misstatement 重大的错报 rhzv^t
59.tolerable misstatement 可容忍错报 5pKvNLy.t
60.the acceptable level of detection risk 可接受的检查风险 o\=i0HR9
61.assessed level of material misstatement risk 重大错报风险的评估水平 J;Z>fAE7
62.simall business 小规模企业 |R
&3/bEr
63.accounting system 会计系统 9FIe W[
64.test of control 控制测试 GWA!Ab'<U
65.walk-through test 穿行测试 >TQBRA;'
66.communication 沟通 b[&,
%Sm+6
67.flow chart 流程图 U`8^N.Snrp
68.reperformance of internal control 重新执行 a2klOX{
69.audit evidence 审计证据 ,;+
91lR3
70.substantive procedures 实质性程序 s&QBFyKtJ
71.assertions 认定 Te U7W?M^
72.esistence 存在 '%]@a7w
73.occurrence 发生 fEv<
W
74.completeness 完整性 Ql6ai
75.rights and obligations 权利和义务 y}:)cA~o(y
76.valuation and allocation 计价和分摊 ou,=MpXx*
77.cutoff 截止 8#d1}Y
78.accuracy 准确性 :+%h
79.classification 分类 HHu7{,
80.inspection 检查 ~y-vKCp|
81.supervision of counting 监盘 E;GR;i{t
82.observation 观察 nTlv'_Y(
83.confirmation 函证 6E\\`FE4y
84.computation 计算 M~{P',l*
85.analytical procedures 分析程序 >kDdWgRQ
86.vouch 核对 Rm\
'];
87.trace 追查 rO?x/{;ai
88.audit sampling 审计抽样 %&=(,;d
89.error 误差 (Q+:N;
90.expected error 预期误差 %Dr4~7=7a
91.population 总体 :hhE=A>X
92.sampling risk 抽样风险 fj
t_9-.
93.non- sampling risk 非抽样风险 ("JV:u.L+
94.sampling unit 抽样单位 "aCb;2Rs
95.statistical sampling 统计抽样 KZ<RDXV T
96.tolerable error 可容忍误差 t+4Y3*WeGF
97.the risk of under reliance 信赖不足风险 %[\Ft
98.the risk of over reliance 信赖过度风险 Wru
Fp
99.the risk of incorrect rejection 误拒风险 gHh.|PysW
100. the risk of incorrect acceptance 误受风险 :!iPn%
101.working trial balance 试算平衡表 :2UC{_
102.index and cross-referencing 索引和交叉索引 kj3o
1
Y
103.cash receipt 现金收入 }MavI'
104.cash disbursement 现金支出 vb"dX0)<
105.bank statement 银行对账单 J"2ODB5"
106.bank reconciliation 银行存款余额调节表 7U[L\1zS
107.balance sheet date 资产负债表日 iZq@W3GL
C
108.net realizable value 可变现净值 zyp"*0zUr
109.storeroom 仓库 r(in]7
110.sale invoice 销售发票 =Z>V}`n
111.price list 价目表 ,8"[ /@
112.positive confirmation request 积极式询证函 ME10dr
113.negative confirmation request 消极式询证函 ATmqq)\s
114.purchase requisition 请购单 ,pa&he
115.receiving report 验收报告 > v!c\
116.gross margin 毛利 \`p~b(
117.manufacturing overhead 制造费用 Qdr-GODx
118.material requisition 领料单 (jE:Q2"
119.inventory-taking 存货盘点 PD
T\Q\J^X
120.bond certificate 债券 :k )<1ua
121.stock certificate 股票 #HuA(``[d
122.audit report 审计报告 C.B}Py+
123.entity 被审计单位 4d._Hd='
124.addressee of the audit report 审计报告的收件人 Is6']bYh
125.unqualified opinion 无保留意见 :6k DUFj}
126.qualified opinion 保留意见 oJJk
127.disclaimer of opinion 无法表示意见 NDa|.,
128.adverse opinion 否定意见 i`nw"8
129 Auditors‘Report审计报告 Q%VR@[`\
130 internal audit内部审计 1gy}E=noP
131 public sector audit政府审计 %V1T!<
账项基础审计accounting number-based audit vgW1hWmHJ
风险导向审计方法risk-oriented audit approach >.wd)