1.audit 审计 p2m@0ou
2.attestation n8h1SlK08
鉴证 T"h@-UcTl
3.credibility #6g9@tE
可信赖程度 V]E#N
4.audit of financial statements 财务报表审计 R7'6#2y
5.agreed-upon procedures 执行商定程序 \xCI8 *W
6.high levels of assurance 高水平保证 TRLz>m Q
7.compilation 编制 ,K/l;M5I
8.reliability 可靠性 j 3/ I=
9.relevance 相关性 1gK<dg
10.professional skepticism 职业谨慎 gu1:%raXd
11.objectivity 客观性 N@qP}/}8
12. professional competence 专业胜任能力 qu8!fFQjYL
13.Senior/CPA-in-charge 项目经理 C0f<xhp?j
14.audit engagement letter 业务约定书 9_=0:GHk
15.recurring audit 连续审计 ~wejy3|@0
16.the client 委托人 8m prK`p
17.change CPA 更换注册会计师 y
nue;*rM
18.the existing CPA 现任注册会计师 egXHp<bqw
19.the successor CPA 后任注册会计师 kdgU1T@y.
20.the preceding CPA前任注册会计师 yT$CImP73
21.issue the audit report 出具审计报告 d#tqa`@~
22.expert 专家 Xmmb^2I
23.the board of directors 董事会 _DDknQP
24.knowledge of the entity‘ s business 了解被审计单位情况 -RLY.@'d-M
25.assess material misstatement risks评估重大错报风险 dnwTD\),
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 |2Krxi3*
27.a general knowledge of ————- 初步了解―――的情况 h+\+9^l6|
28.a more knowledge of—————— 进一步了解的情况 g3 6:OK"
29.the prior year‘s working papers 以前年度工作底稿
54lU~ "
30.minutes of meeting 会议纪要 a-\M)}T
31.business risks 经营风险 z`Jcpt
32.appropriateness 适当性 m{v*\e7P
33.accounting estimate 会计估计 {/)q=
34.management representations 管理层声明 LL0Y$pHV
35.going concern assumption 持续经营假设 &gxWdG}qx]
36.audit plan 审计计划 xmM!SY>
37.significant audit areas 重点审计领域 4Eri]O Ri
38.error 错误 c 5%uiv]
39.fraud舞弊 S3?B
l'
40.modified or additional procedures 修改或追加审计程序 {+3
`{34e
41.misappropriation of assets 侵占资产 X_3*DqY
42.transactions without substance 虚假交易 7:M`k #oDP
43.unusual pressures 异常压力 hR4\:s+[
44.the suspected noncompliance 涉嫌存在违法行为 gTM*td(~^
45.materialiy 重要性 \ 4`:~c
46.exceed the materiality level 超过重要性水平 Tqf:G4!
47.approach the materiality level 接近重要性水平 h&|S*
48.an acceptably low level 可接受水平 !&eKq?P{j
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 LJ8 t@ui
50.misstatements or omissions 错报或漏报 >eC>sTPQ{
51.aggregate 总计 {`ghX%M(l
52.subsequent events 期后事项 G (3wI}
53.adjust the financial statements 调整财务报表 k4E2OyCFoJ
54.perform additional audit procedures 实施追加的审计程序 A3uF 0A
55.audit risk 审计风险 XsEotW
56.detection risk 检查风险 uGc0Lv4i/
57.inappropriate audit opinion 不适当的审计意见 t?aOZps
58.material misstatement 重大的错报 w-j^jU><3
59.tolerable misstatement 可容忍错报 im&Nkk4n@
60.the acceptable level of detection risk 可接受的检查风险 u\AL`'v
61.assessed level of material misstatement risk 重大错报风险的评估水平 mXPA1#qo
62.simall business 小规模企业 Pf:;iXH?
63.accounting system 会计系统 5Ic'6AIz
64.test of control 控制测试 yg^ 4
<A
65.walk-through test 穿行测试 '8"nXuL-
66.communication 沟通 A"}Ib'
67.flow chart 流程图 }> ]`#s
68.reperformance of internal control 重新执行 '>^!a!<G
69.audit evidence 审计证据 `9Rj;^NJ
70.substantive procedures 实质性程序 t?(fDWd|-
71.assertions 认定 Be~'@
72.esistence 存在 9*2Q'z}_
73.occurrence 发生 b[2 #t
74.completeness 完整性 m S4N%Q
75.rights and obligations 权利和义务 1KadT7<0}
76.valuation and allocation 计价和分摊 S]Qf
p,
77.cutoff 截止 (
}RJW:
78.accuracy 准确性 Djr/!j
79.classification 分类 7PW7&]-WQ
80.inspection 检查 8~}~d}wW
81.supervision of counting 监盘 v8y !zo'
82.observation 观察 <'N~|B/yZ
83.confirmation 函证 A7I{Le
84.computation 计算 )tv~N7
85.analytical procedures 分析程序 ,ll<0Atg
86.vouch 核对 |%g)H,6c
87.trace 追查 3De(:c)@
88.audit sampling 审计抽样 6W/uoH=;
89.error 误差 {
V$}qa{P
90.expected error 预期误差 Y_FQB K U
91.population 总体 @x@wo9<Fc
92.sampling risk 抽样风险 $YiG0GK<"
93.non- sampling risk 非抽样风险 hEA;5
-m
94.sampling unit 抽样单位 +&4@HHU{G
95.statistical sampling 统计抽样 j%)@f0Ng
96.tolerable error 可容忍误差 GOUO
97.the risk of under reliance 信赖不足风险 pM-mZ/?
98.the risk of over reliance 信赖过度风险 ;3\'}2^|l
99.the risk of incorrect rejection 误拒风险 8
+mW
100. the risk of incorrect acceptance 误受风险 = G>Y9Sc
101.working trial balance 试算平衡表 ;--p/h*.
102.index and cross-referencing 索引和交叉索引 @;X#/dZe
103.cash receipt 现金收入 F*JbTEOn
104.cash disbursement 现金支出 =>-W!Of
105.bank statement 银行对账单 `Ip``I#A
106.bank reconciliation 银行存款余额调节表 m>^vr7
107.balance sheet date 资产负债表日 {
^R
r:+
108.net realizable value 可变现净值 Dn48?A[v
109.storeroom 仓库 )S9}uOG#
110.sale invoice 销售发票 ]$!7;
P
111.price list 价目表 5Y>fVq{U?;
112.positive confirmation request 积极式询证函 ]zz%gZz
113.negative confirmation request 消极式询证函 s{:Thgv,9
114.purchase requisition 请购单 JYnyo$m/
115.receiving report 验收报告 (\%J0kR3[
116.gross margin 毛利 uBw[|,yn2*
117.manufacturing overhead 制造费用 7|k2~\@q
118.material requisition 领料单 a5/r|BiBK
119.inventory-taking 存货盘点 $+ORq3
120.bond certificate 债券 Ch)E:Dvq
6
121.stock certificate 股票 xD
9ZL
122.audit report 审计报告 /jSb^1\
123.entity 被审计单位 z+c'-!e/
124.addressee of the audit report 审计报告的收件人 m A('MS2
125.unqualified opinion 无保留意见 nT7]PhJ
126.qualified opinion 保留意见 rX22%~1
127.disclaimer of opinion 无法表示意见 nK`H;k
128.adverse opinion 否定意见 t!59upbN}3
129 Auditors‘Report审计报告 k)zBw(wr
130 internal audit内部审计 em2Tet
131 public sector audit政府审计 mr,GHx
账项基础审计accounting number-based audit =N2@H5+7
风险导向审计方法risk-oriented audit approach f\z9?Z(~