1.audit 审计 {9yW8&m
2.attestation =zX
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鉴证 1L:sck5k
3.credibility |)\{Rufb
可信赖程度 GVt}\e~"
4.audit of financial statements 财务报表审计 ("$ ,FRTQ:
5.agreed-upon procedures 执行商定程序 N&'05uWY}
6.high levels of assurance 高水平保证 !mtq?LV
7.compilation 编制 aO]FQ#l2b
8.reliability 可靠性 ,}hJ)
9.relevance 相关性 U)g27*7
10.professional skepticism 职业谨慎 98^o9i
11.objectivity 客观性 ;zc,vs
12. professional competence 专业胜任能力 i9%cpPrg8
13.Senior/CPA-in-charge 项目经理 gkN
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14.audit engagement letter 业务约定书 Rh.CnCbM
15.recurring audit 连续审计 QY]G+3W
16.the client 委托人 ywS2`(
17.change CPA 更换注册会计师 V=LJ_T"z0
18.the existing CPA 现任注册会计师 K)d]3V!
19.the successor CPA 后任注册会计师 J&bhR9sF
20.the preceding CPA前任注册会计师 :
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21.issue the audit report 出具审计报告 :-Al}7
22.expert 专家 =
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23.the board of directors 董事会 t@1bu$y
24.knowledge of the entity‘ s business 了解被审计单位情况 /y<nAGtD&
25.assess material misstatement risks评估重大错报风险 !Hp H
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 *MBu5
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27.a general knowledge of ————- 初步了解―――的情况 @|cfFT
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28.a more knowledge of—————— 进一步了解的情况 Ws>2S
29.the prior year‘s working papers 以前年度工作底稿 $<N!2[I L
30.minutes of meeting 会议纪要 %]15=7#'y
31.business risks 经营风险 "o
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32.appropriateness 适当性 '3MCb
33.accounting estimate 会计估计 JM?X]l
34.management representations 管理层声明 t/4&=]n\u
35.going concern assumption 持续经营假设 D^~G(m;-
36.audit plan 审计计划 ZC\&n4~7
37.significant audit areas 重点审计领域 &bO5+[
38.error 错误 ZLRAiL
39.fraud舞弊 u{_jweZ
40.modified or additional procedures 修改或追加审计程序 Z[{k-_HgAm
41.misappropriation of assets 侵占资产 dY'mY ~Tv
42.transactions without substance 虚假交易 I3wv6xZ2
43.unusual pressures 异常压力 2UF
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44.the suspected noncompliance 涉嫌存在违法行为 5lc%GJybV
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 D<35FD,
47.approach the materiality level 接近重要性水平 4tb y N
48.an acceptably low level 可接受水平 +9[/> JM
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!)xEK
50.misstatements or omissions 错报或漏报 |dxcEjcY_
51.aggregate 总计 WLe9m02r
52.subsequent events 期后事项 10 D6fkjf
53.adjust the financial statements 调整财务报表 O0Vtvbj
54.perform additional audit procedures 实施追加的审计程序 t'{\S_
55.audit risk 审计风险 2W_p)8t>b
56.detection risk 检查风险 V
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57.inappropriate audit opinion 不适当的审计意见 ! 9U
58.material misstatement 重大的错报 7oK7f=*Q
59.tolerable misstatement 可容忍错报 ;GgW&*|
60.the acceptable level of detection risk 可接受的检查风险 |QIFtdU5T
61.assessed level of material misstatement risk 重大错报风险的评估水平 %SX)Z
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62.simall business 小规模企业 GkT:7`
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63.accounting system 会计系统 dD Zds
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64.test of control 控制测试 SX4"HadV>
65.walk-through test 穿行测试 Snav
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66.communication 沟通 n4YedjHSN
67.flow chart 流程图 UY!N"[&
68.reperformance of internal control 重新执行 tL;!!vg#V
69.audit evidence 审计证据 ;hsem,C h7
70.substantive procedures 实质性程序 A* =r~T5B
71.assertions 认定 [9:'v@Ph
72.esistence 存在 I,:R~^qJ8v
73.occurrence 发生 *XCid_{(
74.completeness 完整性 /_`f b)f
75.rights and obligations 权利和义务 2'38(wXn#
76.valuation and allocation 计价和分摊 D]s8w
77.cutoff 截止 yz CQ
78.accuracy 准确性 .[1"3!T
79.classification 分类 kYVn4Wq
80.inspection 检查 9b/7~w.
81.supervision of counting 监盘 oBm^RHTZ
82.observation 观察 *,UD&N_)*6
83.confirmation 函证 pnvHh0ck_
84.computation 计算 0M'[|cid|
85.analytical procedures 分析程序 F>0[v|LG
86.vouch 核对 bvuoo/
87.trace 追查 Gg\805L@
88.audit sampling 审计抽样 .!kO
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89.error 误差 (L{Kg U&{$
90.expected error 预期误差 PyS~2)=B
91.population 总体 q:y_#r"_y
92.sampling risk 抽样风险 lDQ'
93.non- sampling risk 非抽样风险 [&Z3+/lR*
94.sampling unit 抽样单位 WCg*TL}
95.statistical sampling 统计抽样 Zj*kHjn"
96.tolerable error 可容忍误差 P?y3YxS
97.the risk of under reliance 信赖不足风险 8+L,a_q-
98.the risk of over reliance 信赖过度风险 #9{9T"ed
99.the risk of incorrect rejection 误拒风险 vSt7&ec
100. the risk of incorrect acceptance 误受风险 abHW[VP9
101.working trial balance 试算平衡表 qm.30
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102.index and cross-referencing 索引和交叉索引 r@2{>j8
103.cash receipt 现金收入 5i+0GN3nd
104.cash disbursement 现金支出 GAZw4dz
105.bank statement 银行对账单 |HjoaN )
106.bank reconciliation 银行存款余额调节表 =
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107.balance sheet date 资产负债表日 6(Qr!<
108.net realizable value 可变现净值 ]<pnHh+2A
109.storeroom 仓库 5&y;r
110.sale invoice 销售发票 Ag>E%N
111.price list 价目表 Xm|Uz`A;
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 Myl!tXawe8
114.purchase requisition 请购单 p m4g),s
115.receiving report 验收报告 SG&VZY
116.gross margin 毛利 =5UT'3p>
117.manufacturing overhead 制造费用 sg.8Sd"]7
118.material requisition 领料单 [|=#~(yYQ
119.inventory-taking 存货盘点 d ,Fj|}S
120.bond certificate 债券 0g-bApxz*&
121.stock certificate 股票 ,~R`@5+
122.audit report 审计报告 P <$)v5f
123.entity 被审计单位 JQ>GKu~
124.addressee of the audit report 审计报告的收件人 JJ50(h)U
125.unqualified opinion 无保留意见 COE,pb17
126.qualified opinion 保留意见 Zy}Qc")Z
127.disclaimer of opinion 无法表示意见 fQ\nK H~
128.adverse opinion 否定意见 ^V
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129 Auditors‘Report审计报告 o]&w"3vOP0
130 internal audit内部审计 F/"Q0% (m
131 public sector audit政府审计 !b
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账项基础审计accounting number-based audit
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风险导向审计方法risk-oriented audit approach h6*&1
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