1.audit 审计 ?783LBe
2.attestation #(aROTV5a
鉴证 i6`8yw
3.credibility "mPa>`?
可信赖程度 sWavxh8A
4.audit of financial statements 财务报表审计 1v2wP2]|;
5.agreed-upon procedures 执行商定程序 K7f-g]Ibdn
6.high levels of assurance 高水平保证 )7j"OE
7.compilation 编制 X'?v8\mPK
8.reliability 可靠性 z%Z}vWn
9.relevance 相关性 cWRB=`=qz
10.professional skepticism 职业谨慎 m]"YR_
11.objectivity 客观性 uhc
0,V;S
12. professional competence 专业胜任能力 LG<lZ9+y
13.Senior/CPA-in-charge 项目经理 M0]l!x#7
14.audit engagement letter 业务约定书 29qQ3M?
15.recurring audit 连续审计 oQyG
16.the client 委托人 er#we
=h
17.change CPA 更换注册会计师 (ZEVbAY?i
18.the existing CPA 现任注册会计师 :>3&"T.
19.the successor CPA 后任注册会计师 ~:t2@z4p
20.the preceding CPA前任注册会计师 LWQ BGiJj
21.issue the audit report 出具审计报告 iL,3g[g
22.expert 专家 b$$XriD]
23.the board of directors 董事会 xrX("ili
24.knowledge of the entity‘ s business 了解被审计单位情况 Bp/8 >EO`
25.assess material misstatement risks评估重大错报风险 NXmj<azED
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 YD+C1*c!
27.a general knowledge of ————- 初步了解―――的情况 &9ZIf#R
28.a more knowledge of—————— 进一步了解的情况 bs`/k&'
29.the prior year‘s working papers 以前年度工作底稿 Z^~6pH\
30.minutes of meeting 会议纪要 F
5JgR-P
31.business risks 经营风险 #TSM#Uqe
32.appropriateness 适当性 }jk^M|Z"Oz
33.accounting estimate 会计估计 @<6-uk3S
34.management representations 管理层声明 u?J(l)gd
35.going concern assumption 持续经营假设 =f|>7m.p
36.audit plan 审计计划 &qpA<F@7
37.significant audit areas 重点审计领域 )xK!i.
38.error 错误 (gmB$pwS
39.fraud舞弊 r9t{/})A
40.modified or additional procedures 修改或追加审计程序 f7W=x6Z4
41.misappropriation of assets 侵占资产 '9[_w$~(
42.transactions without substance 虚假交易 iB,*X[}EqG
43.unusual pressures 异常压力 ]e3nnS1*.
44.the suspected noncompliance 涉嫌存在违法行为 g Q9ff,
45.materialiy 重要性 nSC>x:jY5/
46.exceed the materiality level 超过重要性水平 ri^yal<'
47.approach the materiality level 接近重要性水平 s-ou ;S3s
48.an acceptably low level 可接受水平 )~n}ieS
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 {Eb6.
50.misstatements or omissions 错报或漏报 4HHf3j!5
51.aggregate 总计 (j/O=$mJ
52.subsequent events 期后事项 3TtW2h>M
53.adjust the financial statements 调整财务报表 (BGipX4
54.perform additional audit procedures 实施追加的审计程序 onlyvH4
55.audit risk 审计风险 P}I*SV
0
56.detection risk 检查风险 :h3JDQe:.
57.inappropriate audit opinion 不适当的审计意见 [~o3S$C&7
58.material misstatement 重大的错报 KJ~pY<a?
59.tolerable misstatement 可容忍错报 ,rdM{ r
60.the acceptable level of detection risk 可接受的检查风险 s^
a`=kO
61.assessed level of material misstatement risk 重大错报风险的评估水平 r=`>'3
} x
62.simall business 小规模企业 pi{ahuI#_o
63.accounting system 会计系统 )?WoLEjq
64.test of control 控制测试 %Fv)$ :b
65.walk-through test 穿行测试 ;1 fM L,8
66.communication 沟通 6xe
|L
67.flow chart 流程图 >']H)c'2
68.reperformance of internal control 重新执行 z)B=<4r
69.audit evidence 审计证据 r:cUAe7#
70.substantive procedures 实质性程序 m+=!Z|K
71.assertions 认定 5-*]PAC
72.esistence 存在 [ n2udV
73.occurrence 发生 h]#)41y<
74.completeness 完整性 O2e"TH3
75.rights and obligations 权利和义务 cjXwOk1:s
76.valuation and allocation 计价和分摊 p1nA7;B-m
77.cutoff 截止 Kf4z*5Veqr
78.accuracy 准确性 Exr
7vL
79.classification 分类 "Tv7*3>
80.inspection 检查 PwW @I~@>
81.supervision of counting 监盘 qAS^5|(b[
82.observation 观察 1N+#(<x@,
83.confirmation 函证 1 GdD
84.computation 计算 ]YP?bP,:
85.analytical procedures 分析程序 |@BN+o;`Om
86.vouch 核对 z@i4dC
87.trace 追查 d
eg>m?Y
88.audit sampling 审计抽样 {/<&
89.error 误差 qpl5n'qHUc
90.expected error 预期误差 ShpnFuH
91.population 总体 "}! rM6 h
92.sampling risk 抽样风险 zTL
n*?
93.non- sampling risk 非抽样风险 +$t%L
94.sampling unit 抽样单位 ja/[PHq"
95.statistical sampling 统计抽样 ~|rkt`8p
96.tolerable error 可容忍误差 %j@FZ
)a[
97.the risk of under reliance 信赖不足风险 C)j)j&
98.the risk of over reliance 信赖过度风险 {rZ"cUm
99.the risk of incorrect rejection 误拒风险 }El_.@'T &
100. the risk of incorrect acceptance 误受风险 s/M~RB!w
101.working trial balance 试算平衡表 ^v-'=1ub?
102.index and cross-referencing 索引和交叉索引 #A;Z4jK
103.cash receipt 现金收入 ` qTY
104.cash disbursement 现金支出 F6p1 VFs
105.bank statement 银行对账单 nY)Pxahm 7
106.bank reconciliation 银行存款余额调节表 i1\2lh$
107.balance sheet date 资产负债表日 )*ckJK
108.net realizable value 可变现净值 Ef.4.iDJrR
109.storeroom 仓库 lWvd"Vlt
110.sale invoice 销售发票 F/sBr7I
111.price list 价目表 Gq/6{eRo\
112.positive confirmation request 积极式询证函 .h,xBT`}Ji
113.negative confirmation request 消极式询证函 )_cv}.xe
114.purchase requisition 请购单 I?>T"nV +'
115.receiving report 验收报告 Tm\[q
116.gross margin 毛利 moR2iyO_
117.manufacturing overhead 制造费用 L?x?+HPY.
118.material requisition 领料单 aUK4{F ;
119.inventory-taking 存货盘点 <q2nZI^
120.bond certificate 债券 C4]%pi
121.stock certificate 股票 *GP_ut%
122.audit report 审计报告 acQNpT
123.entity 被审计单位 bK\WdG\;
124.addressee of the audit report 审计报告的收件人 DWQQ615i
125.unqualified opinion 无保留意见 .A)Un/k7
126.qualified opinion 保留意见 dM{~Ubb
127.disclaimer of opinion 无法表示意见 3^>a TU<Z
128.adverse opinion 否定意见 Aq%^>YAp
129 Auditors‘Report审计报告 bpa
O`[*
130 internal audit内部审计 xc.D!Iav
131 public sector audit政府审计 ROS"V
V<
账项基础审计accounting number-based audit wg<|@z5
风险导向审计方法risk-oriented audit approach W'h0Zg