1.audit 审计 R{OE{8;
2.attestation Mn }Z9S[
鉴证 ,O&PLr8cJ?
3.credibility ]Re~V{uh
可信赖程度 C +?@iMh
4.audit of financial statements 财务报表审计 J PzQBc5e
5.agreed-upon procedures 执行商定程序 ]htZ!; 8J
6.high levels of assurance 高水平保证 $qUta<o2@
7.compilation 编制 b#I*~
8.reliability 可靠性 iP?ASqo{
9.relevance 相关性 4xpWO6Q
10.professional skepticism 职业谨慎 :kiO
11.objectivity 客观性 ~ Dp:
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12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 J"2ODB5"
14.audit engagement letter 业务约定书 nwZr3r
15.recurring audit 连续审计 D"] [&m
16.the client 委托人 q[|`&6B
17.change CPA 更换注册会计师 zyp"*0zUr
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 gM
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20.the preceding CPA前任注册会计师 P7k$^n
21.issue the audit report 出具审计报告 Z/05 wB
22.expert 专家 (8-lDoW
23.the board of directors 董事会 5 *pN<S
24.knowledge of the entity‘ s business 了解被审计单位情况 aEqI51I
25.assess material misstatement risks评估重大错报风险 97))'gC
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 QH' [(
27.a general knowledge of ————- 初步了解―――的情况 6[h$r/GXh"
28.a more knowledge of—————— 进一步了解的情况 %Rsf6rJ
29.the prior year‘s working papers 以前年度工作底稿 v yLAs;
30.minutes of meeting 会议纪要 :%b2;&A[
31.business risks 经营风险 jme5'FR
32.appropriateness 适当性 PD
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33.accounting estimate 会计估计 b;{"lJ:+Z
34.management representations 管理层声明 hHl-;%#
35.going concern assumption 持续经营假设 kdMS"iN8x
36.audit plan 审计计划 BfE-s<
37.significant audit areas 重点审计领域 WKIiJ{@L
38.error 错误 7fTg97eF
39.fraud舞弊 ~B*\k^t`
40.modified or additional procedures 修改或追加审计程序 :6k DUFj}
41.misappropriation of assets 侵占资产 PLD'Q,R
42.transactions without substance 虚假交易 o`8+#+@f7
43.unusual pressures 异常压力 :0j`yo:w
44.the suspected noncompliance 涉嫌存在违法行为 rWfurB5f
45.materialiy 重要性 )>M@hIV5>
46.exceed the materiality level 超过重要性水平 9H%xZ(`vN
47.approach the materiality level 接近重要性水平 +ZA\M:^b
48.an acceptably low level 可接受水平 ?M-8Fp3 +
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Q.2nUT`
50.misstatements or omissions 错报或漏报 p,u<gJUL
51.aggregate 总计
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52.subsequent events 期后事项 *;yMD-=
53.adjust the financial statements 调整财务报表 jKV?!~/F
54.perform additional audit procedures 实施追加的审计程序 zcWxyLifl0
55.audit risk 审计风险 !@Vp Bl
56.detection risk 检查风险 IS
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57.inappropriate audit opinion 不适当的审计意见 v?TJ
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58.material misstatement 重大的错报 wYMX1=
59.tolerable misstatement 可容忍错报 ?| LB:8
60.the acceptable level of detection risk 可接受的检查风险 s1\BjSzk
61.assessed level of material misstatement risk 重大错报风险的评估水平 |21hY
62.simall business 小规模企业 DD$Pr&~=
63.accounting system 会计系统 \Y[)bo6s
64.test of control 控制测试 w:zC/5x`
65.walk-through test 穿行测试 Jb.u^3R@
66.communication 沟通 |<
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67.flow chart 流程图 RZh)0S>J
68.reperformance of internal control 重新执行 N_Ld,J%g
69.audit evidence 审计证据 2\tjeg
70.substantive procedures 实质性程序 Z:$b)+2:\
71.assertions 认定 Hf{%N'4
72.esistence 存在 <sl
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73.occurrence 发生 bCe-0!Q
74.completeness 完整性 V@'S#K#
75.rights and obligations 权利和义务 V"j
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76.valuation and allocation 计价和分摊 B]F7t4Y!
77.cutoff 截止 g
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78.accuracy 准确性 l{o{=]x1
79.classification 分类 {1DYXKe
80.inspection 检查 rK
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81.supervision of counting 监盘 5@%-=87S
82.observation 观察 -f gKSJ7
83.confirmation 函证 }V;]c~Q/H
84.computation 计算 * .VZ(wX
85.analytical procedures 分析程序 ~R
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86.vouch 核对 oz-I/g3go
87.trace 追查 O~'yP@&`
88.audit sampling 审计抽样 ;O|63
89.error 误差 .LR>&N _U
90.expected error 预期误差 &)jZ|Q~
91.population 总体 1W<_5 j_
92.sampling risk 抽样风险 Ka\b_P&
93.non- sampling risk 非抽样风险 xG/qDc
94.sampling unit 抽样单位 AK?j1Pk
95.statistical sampling 统计抽样 Z x%@wH~
96.tolerable error 可容忍误差 $i>
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97.the risk of under reliance 信赖不足风险 Y<fXuj|&
98.the risk of over reliance 信赖过度风险 ^(vd8 &71
99.the risk of incorrect rejection 误拒风险 S
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100. the risk of incorrect acceptance 误受风险 3F!+c 8e
101.working trial balance 试算平衡表 gSYX @'Q!
102.index and cross-referencing 索引和交叉索引 +aqo8'a
103.cash receipt 现金收入 MXV4bgltT
104.cash disbursement 现金支出 !r0P\
105.bank statement 银行对账单 695ppiKU
106.bank reconciliation 银行存款余额调节表 "]Td^Nxi
107.balance sheet date 资产负债表日 ~GYtU9s5
108.net realizable value 可变现净值 Lta\AN!c
109.storeroom 仓库 a`Zf_;$@
110.sale invoice 销售发票 yv4PK*
111.price list 价目表 w/6@R 4)p
112.positive confirmation request 积极式询证函 jloyJ@ck
113.negative confirmation request 消极式询证函 {o%R~{6
114.purchase requisition 请购单 )6+W6:
115.receiving report 验收报告 L]<4{8H.
116.gross margin 毛利 \hN2w]e
117.manufacturing overhead 制造费用 j pv,0(
118.material requisition 领料单 8:fiO|~%
119.inventory-taking 存货盘点 SH|$Dg
120.bond certificate 债券 0 %+k>(@R
121.stock certificate 股票 ]bweQw@i
122.audit report 审计报告 c%.&F
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 N@0scfO6<
125.unqualified opinion 无保留意见 jMbK7
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126.qualified opinion 保留意见 V1A3l{>L
127.disclaimer of opinion 无法表示意见 J[wXG6M
128.adverse opinion 否定意见 )aSkUytg"
129 Auditors‘Report审计报告 H]X)@n>
130 internal audit内部审计 gwNkjI=,
131 public sector audit政府审计 Y&:i^k
账项基础审计accounting number-based audit vrbh+
风险导向审计方法risk-oriented audit approach <=M
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