1.audit 审计 P0szY"}
2.attestation WPNvZg9*c
鉴证 Q92hI"
3.credibility NIOWjhi[Jn
可信赖程度 [;i3o?\_I
4.audit of financial statements 财务报表审计 vn=0=(
5.agreed-upon procedures 执行商定程序 _;5N@2?
6.high levels of assurance 高水平保证 V}"w8i+D?
7.compilation 编制 'ZQR@~G
8.reliability 可靠性 `wLa.Gzj
9.relevance 相关性 '4d
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10.professional skepticism 职业谨慎 'WQ<|(:{
11.objectivity 客观性 ?t];GNU`
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12. professional competence 专业胜任能力 SSI('6Z/
13.Senior/CPA-in-charge 项目经理 #_OrS/H
14.audit engagement letter 业务约定书 0- -0+?
15.recurring audit 连续审计 Dmv@ljwO
16.the client 委托人 Q|J$R
17.change CPA 更换注册会计师 XB-l[4?
18.the existing CPA 现任注册会计师 h/F,D_O>ZO
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 -7l)mk
21.issue the audit report 出具审计报告 5 l(Q#pSX
22.expert 专家 4wQ>HrS)(
23.the board of directors 董事会 j*)
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24.knowledge of the entity‘ s business 了解被审计单位情况 |yow(2(F@
25.assess material misstatement risks评估重大错报风险 .9;wJ9Bw[
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 }fKpih
27.a general knowledge of ————- 初步了解―――的情况 ~,.}@XlgT.
28.a more knowledge of—————— 进一步了解的情况 @=1kr ^i
29.the prior year‘s working papers 以前年度工作底稿 ,=kQJ|
30.minutes of meeting 会议纪要 LK[%}2me
31.business risks 经营风险 DN;An0
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32.appropriateness 适当性 f}>S"fFI
33.accounting estimate 会计估计 KzC`*U[
34.management representations 管理层声明 mT2Fn8yC1
35.going concern assumption 持续经营假设 GM<r{6Qy
36.audit plan 审计计划 _:tisr{
37.significant audit areas 重点审计领域 F$Q@UVA
38.error 错误 \WeGO.i-
39.fraud舞弊 -Fj:^q:@u
40.modified or additional procedures 修改或追加审计程序 M6b;
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41.misappropriation of assets 侵占资产 3;J)&(j0
42.transactions without substance 虚假交易 sy|{}NkA!
43.unusual pressures 异常压力 Vi~F
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44.the suspected noncompliance 涉嫌存在违法行为 e/<Og\}P/
45.materialiy 重要性 A"@C }f
46.exceed the materiality level 超过重要性水平 ~\z\f}w
47.approach the materiality level 接近重要性水平 >@BvyZ)i
48.an acceptably low level 可接受水平 'nM)=
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 vK?{Z^J][
50.misstatements or omissions 错报或漏报 Px)/`'D
51.aggregate 总计 >Cjb|f3'i}
52.subsequent events 期后事项 kOGpe'bV
53.adjust the financial statements 调整财务报表 yU(k;A-
54.perform additional audit procedures 实施追加的审计程序 Rz!E=1Y$
55.audit risk 审计风险 |h,aV(Q
56.detection risk 检查风险 b)A$lP%`
57.inappropriate audit opinion 不适当的审计意见 =kspHP<k
58.material misstatement 重大的错报 uz1t uX_
59.tolerable misstatement 可容忍错报 S/
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60.the acceptable level of detection risk 可接受的检查风险 Pxj?W'|
61.assessed level of material misstatement risk 重大错报风险的评估水平 U9KnW]O%"
62.simall business 小规模企业 5"[Qs|VjA6
63.accounting system 会计系统 "yI)F~A
64.test of control 控制测试 2EOt.4cP
65.walk-through test 穿行测试 K/y#hP
66.communication 沟通 'l
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67.flow chart 流程图 =B(zW.Gf
68.reperformance of internal control 重新执行 Cp_YIcnEJ
69.audit evidence 审计证据 ,!f*OWnZ
70.substantive procedures 实质性程序 MOFIR
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71.assertions 认定 ,OLN%2Sq
72.esistence 存在 TCSm#?[B
73.occurrence 发生 SZCFdb
74.completeness 完整性 [;D4,@A
75.rights and obligations 权利和义务 m.MOn3n]
76.valuation and allocation 计价和分摊 SLc6]?
77.cutoff 截止 7K`A2
78.accuracy 准确性 ]y,6
79.classification 分类 =J,aB p
80.inspection 检查 $o`N%
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81.supervision of counting 监盘 .!
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82.observation 观察 FxC@KZG
83.confirmation 函证 ~<pGiW'w5
84.computation 计算 9z,?DBMvc
85.analytical procedures 分析程序 "YGs<)S
86.vouch 核对 &Q^
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87.trace 追查 4b8!LzKS
88.audit sampling 审计抽样 n2R{$^JxO
89.error 误差 B_[^<2_
90.expected error 预期误差 a`CsL Bv&
91.population 总体 o_<o8!]l"
92.sampling risk 抽样风险 p3*}! ez4
93.non- sampling risk 非抽样风险 .3,s4\.kT
94.sampling unit 抽样单位 Pb.-Z@
95.statistical sampling 统计抽样 -\j}le6;c
96.tolerable error 可容忍误差 }@V(y9K
97.the risk of under reliance 信赖不足风险 X; T(?,,
98.the risk of over reliance 信赖过度风险 1dOVH7
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 77OH.E|$
101.working trial balance 试算平衡表 {vAq08
102.index and cross-referencing 索引和交叉索引 D:llGdU#2
103.cash receipt 现金收入 2-u>=r0L
104.cash disbursement 现金支出 5-}4jwk
105.bank statement 银行对账单 :?{ **&=
106.bank reconciliation 银行存款余额调节表 Hq^s
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107.balance sheet date 资产负债表日 i7})VDsZ
108.net realizable value 可变现净值 (?&X<=|"
109.storeroom 仓库 7vV3"uns
110.sale invoice 销售发票 'u$$
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111.price list 价目表 Tc@r#!.m
112.positive confirmation request 积极式询证函 0vUX^<
113.negative confirmation request 消极式询证函 Fy<dk}@
114.purchase requisition 请购单 jR\T\r4
115.receiving report 验收报告 ;*+jCL2F
116.gross margin 毛利 5A/G?
117.manufacturing overhead 制造费用 mz[rB|v"/7
118.material requisition 领料单 }(dhXOf\q
119.inventory-taking 存货盘点 l.lXt
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120.bond certificate 债券 -.1x! ~.jX
121.stock certificate 股票 C]-Z+9Vvv
122.audit report 审计报告 L!DP*XDp
123.entity 被审计单位 ;|b
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124.addressee of the audit report 审计报告的收件人 iU{F\>
125.unqualified opinion 无保留意见 Z*nC
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126.qualified opinion 保留意见 M=e]v9
127.disclaimer of opinion 无法表示意见 \A
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128.adverse opinion 否定意见 Se*GR"Z+
129 Auditors‘Report审计报告 o8RagSIo8
130 internal audit内部审计 ./)A6O*#
131 public sector audit政府审计 ^!1mChf
账项基础审计accounting number-based audit d)(61
风险导向审计方法risk-oriented audit approach eM+]KG)}