1.audit 审计 :cnH@:
2.attestation EZ8Ih,j9
鉴证 !BIq>pO%Ui
3.credibility (fUXJ$
可信赖程度 Aq^1(-g
4.audit of financial statements 财务报表审计 E@}t1!E<
5.agreed-upon procedures 执行商定程序 >dUnk)7
6.high levels of assurance 高水平保证 r\F`xtR(
7.compilation 编制 >Yl?i&3n
8.reliability 可靠性 =4RnXZ[P0
9.relevance 相关性 %A,4vLe~6
10.professional skepticism 职业谨慎 vnw83a%3
11.objectivity 客观性 XTG*
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12. professional competence 专业胜任能力 </5uB'
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13.Senior/CPA-in-charge 项目经理 w[^s)1
14.audit engagement letter 业务约定书 _ncqd,&z
15.recurring audit 连续审计 DDw H9*
16.the client 委托人 ^*C8BzcH
17.change CPA 更换注册会计师 ReE6h\j
18.the existing CPA 现任注册会计师 +#"CgZ]
19.the successor CPA 后任注册会计师 7i`@`0
20.the preceding CPA前任注册会计师 5)wz `OS
21.issue the audit report 出具审计报告 W~$YKBW
22.expert 专家 j="
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23.the board of directors 董事会 w`bojM@e1
24.knowledge of the entity‘ s business 了解被审计单位情况 'gxSHqeI2
25.assess material misstatement risks评估重大错报风险 s_N?Y)lS+(
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 P5yS`v$@
27.a general knowledge of ————- 初步了解―――的情况 7{
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28.a more knowledge of—————— 进一步了解的情况 f\nF2rlu
29.the prior year‘s working papers 以前年度工作底稿 L%# #U'e
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30.minutes of meeting 会议纪要 ytf.$P
31.business risks 经营风险 c`yLn%Of%
32.appropriateness 适当性 OxqK}%=Bw
33.accounting estimate 会计估计 fil
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34.management representations 管理层声明 w^s|YF=c
35.going concern assumption 持续经营假设 vrXUS9i.
36.audit plan 审计计划 th}Q`vg0
37.significant audit areas 重点审计领域 xL3-(K6e
38.error 错误 3WZ]9v{k
39.fraud舞弊 >V2Tr$m j
40.modified or additional procedures 修改或追加审计程序 %a{$M{s
41.misappropriation of assets 侵占资产 h.gj4/g
42.transactions without substance 虚假交易 2>80Qp!xO
43.unusual pressures 异常压力 K9\`Wu_qL
44.the suspected noncompliance 涉嫌存在违法行为 h|$.`$
45.materialiy 重要性 1@JAY!yoo_
46.exceed the materiality level 超过重要性水平 CPWe (
47.approach the materiality level 接近重要性水平 ^31X-}tv
48.an acceptably low level 可接受水平 +Em+W#i%?
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 cY
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50.misstatements or omissions 错报或漏报 Q|q.~x<RQ
51.aggregate 总计 9^h0D}#@
52.subsequent events 期后事项 ~4S@kYe{3K
53.adjust the financial statements 调整财务报表 p^_2]%,QeM
54.perform additional audit procedures 实施追加的审计程序 4:GVZR|-
55.audit risk 审计风险 n dgG1v%
56.detection risk 检查风险 ~mP#V
57.inappropriate audit opinion 不适当的审计意见 WI/&r5rq
58.material misstatement 重大的错报 $-H#M]Gq
59.tolerable misstatement 可容忍错报 ZT:&j4A|0
60.the acceptable level of detection risk 可接受的检查风险 w#_/CUL
61.assessed level of material misstatement risk 重大错报风险的评估水平 bx`s;r=
62.simall business 小规模企业 J8
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63.accounting system 会计系统 PzbLbH8A
64.test of control 控制测试 *Hx{ eqC
65.walk-through test 穿行测试 H,bYzWsrPo
66.communication 沟通
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67.flow chart 流程图 FJDx80J
68.reperformance of internal control 重新执行 l ?RsXC
69.audit evidence 审计证据 uH7$/
70.substantive procedures 实质性程序 o,dO.isgh>
71.assertions 认定 %;$zR}
72.esistence 存在 %g1:yx
73.occurrence 发生 MO|aN,
74.completeness 完整性 V+myGsr`
75.rights and obligations 权利和义务 FGY4
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76.valuation and allocation 计价和分摊 c@!%.# |y
77.cutoff 截止 CBz$N) f
78.accuracy 准确性 g/e\EkT
79.classification 分类 (!`TO{ !6P
80.inspection 检查 T<1*R>el
81.supervision of counting 监盘 !8S$tk
82.observation 观察 ;/T=ctIs
83.confirmation 函证 3m:[o`L
84.computation 计算 %2>ya>/M
85.analytical procedures 分析程序 &Jw]3U5J
86.vouch 核对 `IL''eJug_
87.trace 追查 >Z@^R7_W
88.audit sampling 审计抽样 s @\UZC
89.error 误差 !lf'gW
90.expected error 预期误差 VX#4Gh,~N
91.population 总体 -wJ/j~+m+
92.sampling risk 抽样风险 <d!_.f}v
93.non- sampling risk 非抽样风险 &}%rZU
94.sampling unit 抽样单位 zSt6q
95.statistical sampling 统计抽样 :=9?XzCC
96.tolerable error 可容忍误差 !;EG<ji,gj
97.the risk of under reliance 信赖不足风险 ], Xva`"
98.the risk of over reliance 信赖过度风险 fy&vo~4i;
99.the risk of incorrect rejection 误拒风险 Ch;C\H:X
100. the risk of incorrect acceptance 误受风险 67<Ym0+ =
101.working trial balance 试算平衡表 Ovu!G
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102.index and cross-referencing 索引和交叉索引 NbG`v@yH
103.cash receipt 现金收入 Z#w@ /!"}T
104.cash disbursement 现金支出 IjJO;
105.bank statement 银行对账单 VE3,k'^v
106.bank reconciliation 银行存款余额调节表 hS(}<B{x!
107.balance sheet date 资产负债表日 Ps=OL\i
108.net realizable value 可变现净值 \H
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109.storeroom 仓库 "W!Uxc
110.sale invoice 销售发票 rq=D[vX\N(
111.price list 价目表 .
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112.positive confirmation request 积极式询证函 b3Nr>(Z<}
113.negative confirmation request 消极式询证函 HjG!pO{
114.purchase requisition 请购单 lxsBXX Zg
115.receiving report 验收报告 ,
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116.gross margin 毛利 3!]S8Y*LQP
117.manufacturing overhead 制造费用 L<8:1/d\
118.material requisition 领料单 x%<oeM3U
119.inventory-taking 存货盘点 0Bbno9Yp
120.bond certificate 债券 kC~\D?8E=
121.stock certificate 股票 9cV;W \ Tw
122.audit report 审计报告 zg)-RCG
123.entity 被审计单位 wCT. (d_
124.addressee of the audit report 审计报告的收件人 aH@GhI^@
125.unqualified opinion 无保留意见 HHd;<% q
126.qualified opinion 保留意见 #Fp5>%*
127.disclaimer of opinion 无法表示意见 doe
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128.adverse opinion 否定意见 GZt+(q
129 Auditors‘Report审计报告 w, uyN
130 internal audit内部审计 !8'mIXZ$
131 public sector audit政府审计 `+Ko{rf+9
账项基础审计accounting number-based audit )qxZHV
风险导向审计方法risk-oriented audit approach %=C49(/K_