1.audit 审计 `/c@nxh
2.attestation l{QC}{Ejc2
鉴证 D@*|2 4y
3.credibility 2$Wo&Q^_
可信赖程度 S[^nSF
4.audit of financial statements 财务报表审计 i=V-@|Z
5.agreed-upon procedures 执行商定程序 /D
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6.high levels of assurance 高水平保证 vuW-}fY;
7.compilation 编制 D=JlA~tS>
8.reliability 可靠性 `xGT_0&ck
9.relevance 相关性 |
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10.professional skepticism 职业谨慎 1Df,a#,y"
11.objectivity 客观性 _E(x2BS?
12. professional competence 专业胜任能力 "G@E6{/
13.Senior/CPA-in-charge 项目经理 EFD?di)s
14.audit engagement letter 业务约定书 G4O3h Y.`
15.recurring audit 连续审计 ]h0Y8kpd
16.the client 委托人 SNN#$8\
17.change CPA 更换注册会计师 w?i)/q
18.the existing CPA 现任注册会计师 \ JG
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19.the successor CPA 后任注册会计师 -FaaFw:Z;A
20.the preceding CPA前任注册会计师 k3#wLJ
21.issue the audit report 出具审计报告 f
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22.expert 专家 moe/cO5a9
23.the board of directors 董事会 lZBv\JE
24.knowledge of the entity‘ s business 了解被审计单位情况 #'wL\3
25.assess material misstatement risks评估重大错报风险 8M~u_`6
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ,,7.=#
27.a general knowledge of ————- 初步了解―――的情况 }]`}Ja
28.a more knowledge of—————— 进一步了解的情况 ePi
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29.the prior year‘s working papers 以前年度工作底稿 zv,\@Z9.($
30.minutes of meeting 会议纪要 z41D^}b
31.business risks 经营风险 my]P_mE
32.appropriateness 适当性 `{Hb2
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33.accounting estimate 会计估计 E~}[+X@
34.management representations 管理层声明 d0TgqO{
35.going concern assumption 持续经营假设 Vl-D<M+ih
36.audit plan 审计计划 t={po QC~
37.significant audit areas 重点审计领域 pA*i!.E/b
38.error 错误 b13nE.
39.fraud舞弊 mcCB7<.
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40.modified or additional procedures 修改或追加审计程序 u
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41.misappropriation of assets 侵占资产 *XHj)
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42.transactions without substance 虚假交易 @\+%GDv
43.unusual pressures 异常压力 " xlJs93c
44.the suspected noncompliance 涉嫌存在违法行为 ":nI_~q
45.materialiy 重要性 pTN%;`)
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46.exceed the materiality level 超过重要性水平 \Ec
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47.approach the materiality level 接近重要性水平 ]LMiMj
48.an acceptably low level 可接受水平 p0
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 w{~" ;[@
50.misstatements or omissions 错报或漏报 _@7(g(pY 3
51.aggregate 总计 N-Qu/,~+
52.subsequent events 期后事项 =%xIjxYl
53.adjust the financial statements 调整财务报表 nM=2"`@$
54.perform additional audit procedures 实施追加的审计程序 \G]K,TG
55.audit risk 审计风险 rYD']%2
56.detection risk 检查风险 7(H?k
57.inappropriate audit opinion 不适当的审计意见 C"k2<IE
58.material misstatement 重大的错报 GpScc'a7
59.tolerable misstatement 可容忍错报 ixg\[5.Q+
60.the acceptable level of detection risk 可接受的检查风险 87R%ke
61.assessed level of material misstatement risk 重大错报风险的评估水平 r}Ltv?4
62.simall business 小规模企业 F_K
63.accounting system 会计系统 K6ciqwUO
64.test of control 控制测试 .v N)A
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65.walk-through test 穿行测试 )8 oEs
66.communication 沟通 $3lt{ %
67.flow chart 流程图 fi5YMYd1
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 SlR7h$r'
70.substantive procedures 实质性程序 Oib[\O7[z
71.assertions 认定 k>7gy?Y!K<
72.esistence 存在 d~w}NK[(
73.occurrence 发生 '9f6ZAnYpQ
74.completeness 完整性 q/A/3/
75.rights and obligations 权利和义务 Cm9 9?K
76.valuation and allocation 计价和分摊 L00Sp#$\
77.cutoff 截止 +Kxe ymwr2
78.accuracy 准确性 i-|/2I9 %
79.classification 分类 )r-T=
80.inspection 检查 pM1=UF
81.supervision of counting 监盘 cb\jrbj6
82.observation 观察 9yO{JgKA
83.confirmation 函证 USlF+RY@3L
84.computation 计算 s@/B*r9
85.analytical procedures 分析程序 &19lk
86.vouch 核对 JHnk%h0
87.trace 追查 .`:oP&9r
88.audit sampling 审计抽样 @$2`DI{_^
89.error 误差 j0ci~6&b3_
90.expected error 预期误差 z4 GN8:~x
91.population 总体
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92.sampling risk 抽样风险 Ry3+/]
93.non- sampling risk 非抽样风险 Np|:dP9#}
94.sampling unit 抽样单位 A@9U;8k
95.statistical sampling 统计抽样 EGp~Vo-
96.tolerable error 可容忍误差 yg]suU<z]
97.the risk of under reliance 信赖不足风险 Oz"@yL}
98.the risk of over reliance 信赖过度风险 9O(i+fM
99.the risk of incorrect rejection 误拒风险 QC$=Fs5+
100. the risk of incorrect acceptance 误受风险 vo:52tCk}m
101.working trial balance 试算平衡表 MzBfHt'Rk
102.index and cross-referencing 索引和交叉索引 UchALR^5
103.cash receipt 现金收入 Zkwy.Hq^
104.cash disbursement 现金支出 x@{G(W:W
105.bank statement 银行对账单 Q
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106.bank reconciliation 银行存款余额调节表 @2x0V]AI
107.balance sheet date 资产负债表日 W}#QKZ)MB
108.net realizable value 可变现净值 /\IAr,w[
109.storeroom 仓库 I!C(K^
110.sale invoice 销售发票 U08<V:~
111.price list 价目表 '6Pu[^x
112.positive confirmation request 积极式询证函 :F!dTD$
113.negative confirmation request 消极式询证函 ):|G
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114.purchase requisition 请购单 l%-67(
115.receiving report 验收报告 .FfwY 'V
116.gross margin 毛利 >S?C {_g
117.manufacturing overhead 制造费用 D=5t=4^H(
118.material requisition 领料单 P#vv+]/
119.inventory-taking 存货盘点 @p9e:[
120.bond certificate 债券 C,sD?PcSi+
121.stock certificate 股票 a}[=_vb}K
122.audit report 审计报告 qaCi)f!Dl
123.entity 被审计单位 S0Rf>Eo4
124.addressee of the audit report 审计报告的收件人 ihpz}g
125.unqualified opinion 无保留意见 *@$($<pY&
126.qualified opinion 保留意见 Lz#$_Am'H
127.disclaimer of opinion 无法表示意见 e)ZyTuj
128.adverse opinion 否定意见 W<cW;mO
129 Auditors‘Report审计报告 )7Ho n
130 internal audit内部审计 D7gX,e
131 public sector audit政府审计 9H
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账项基础审计accounting number-based audit {WM&
风险导向审计方法risk-oriented audit approach MA/"UV&M(