1.audit 审计 /YR*KxIx
2.attestation Jn +[:s.
鉴证 a~Sf~ka
3.credibility R5ZnkPEA
可信赖程度 Zd1+ZH
4.audit of financial statements 财务报表审计 -\6tVF11z
5.agreed-upon procedures 执行商定程序 ?xGxr|+a
6.high levels of assurance 高水平保证 w8w
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7.compilation 编制 =<_xUh.
8.reliability 可靠性 W*QD'
9.relevance 相关性 L=iaL[zdJ
10.professional skepticism 职业谨慎 e7t).s)b{
11.objectivity 客观性 n }7DL8
12. professional competence 专业胜任能力 ;y%l OYm
13.Senior/CPA-in-charge 项目经理 8js5/G+
14.audit engagement letter 业务约定书 yX,2`&c
15.recurring audit 连续审计 ;/N[tO?Q
16.the client 委托人 ! oLrN/-
17.change CPA 更换注册会计师 K%Mm'$fTw
18.the existing CPA 现任注册会计师 FviLlly6
19.the successor CPA 后任注册会计师 XASoS5
20.the preceding CPA前任注册会计师 U/>f" F
21.issue the audit report 出具审计报告 LU_@8i:
22.expert 专家 9<k<HmkD
23.the board of directors 董事会 Dn) =V.
24.knowledge of the entity‘ s business 了解被审计单位情况 Kf76./
25.assess material misstatement risks评估重大错报风险 @b=tjQO_
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Mlb=,l
27.a general knowledge of ————- 初步了解―――的情况 Vl{CD>$,
28.a more knowledge of—————— 进一步了解的情况 y<m{eDV7
29.the prior year‘s working papers 以前年度工作底稿 U
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30.minutes of meeting 会议纪要 $JypVA(CX
31.business risks 经营风险 W8,XSUl
32.appropriateness 适当性 ;DL|%-%;$r
33.accounting estimate 会计估计 tV9W4`Z2q
34.management representations 管理层声明 u6'vzLmM
35.going concern assumption 持续经营假设 KZ6}),p
36.audit plan 审计计划 -g]/Ko]2@$
37.significant audit areas 重点审计领域 3I^KJ/)A
38.error 错误 ?g}n$%*5y!
39.fraud舞弊 ^TyusfOz
40.modified or additional procedures 修改或追加审计程序 U`,&Q]
41.misappropriation of assets 侵占资产 c,Zs.
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42.transactions without substance 虚假交易 $|C%G6!s?@
43.unusual pressures 异常压力 s24-X1d(9
44.the suspected noncompliance 涉嫌存在违法行为 Hig=PG5I
45.materialiy 重要性 2xZg, \
46.exceed the materiality level 超过重要性水平 I}puN!
47.approach the materiality level 接近重要性水平 U;?%rM6
48.an acceptably low level 可接受水平 | H2{%!
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 :@wO'
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50.misstatements or omissions 错报或漏报 QBR9BR
51.aggregate 总计 LXVm0IOFF
52.subsequent events 期后事项 oIt.Pc~;'#
53.adjust the financial statements 调整财务报表 Xl#vVyO
54.perform additional audit procedures 实施追加的审计程序 iVd*62$@$
55.audit risk 审计风险 f?dNTfQ3mi
56.detection risk 检查风险 r[eZV"
57.inappropriate audit opinion 不适当的审计意见 />Wh
58.material misstatement 重大的错报 HyiuU`
59.tolerable misstatement 可容忍错报 Y6`9:97
60.the acceptable level of detection risk 可接受的检查风险 G#HbiVH9
61.assessed level of material misstatement risk 重大错报风险的评估水平 C(3yJzg>y
62.simall business 小规模企业 ZF51|b
63.accounting system 会计系统 -fj;9('YJ
64.test of control 控制测试 3Ym5SrKK
65.walk-through test 穿行测试 E(4ti]'4
66.communication 沟通 Fh?;,Z
67.flow chart 流程图 //JF$o=)
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68.reperformance of internal control 重新执行 %+w>`k3(N
69.audit evidence 审计证据 DGC-`z
70.substantive procedures 实质性程序 (i|`PA
71.assertions 认定 Q0gO1T
72.esistence 存在 [NFg9y;{h
73.occurrence 发生 doFp53NhV
74.completeness 完整性 Qf414 oW
75.rights and obligations 权利和义务 dg4"4\c*P
76.valuation and allocation 计价和分摊 n #p6i
77.cutoff 截止 [{Fr{La`D'
78.accuracy 准确性 vROl}s;
79.classification 分类 OZbwquF@
80.inspection 检查 MEI]N0L3
81.supervision of counting 监盘 6](vnS;
82.observation 观察 >RHK6c
83.confirmation 函证 vPi\ vU{
84.computation 计算 E,xCfS)
85.analytical procedures 分析程序 gET& +M
86.vouch 核对 Al3Hu-Hf;`
87.trace 追查 `tVBV:4\
88.audit sampling 审计抽样 K^J;iu 4
89.error 误差 N ]}Re$5
90.expected error 预期误差 R=i$*6}a
91.population 总体 YJuaQxs
92.sampling risk 抽样风险 Sj+gf~~
93.non- sampling risk 非抽样风险 6aM
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94.sampling unit 抽样单位 m/0G=%d%k
95.statistical sampling 统计抽样 KofjveOiC
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 Yl&eeM
98.the risk of over reliance 信赖过度风险 oFoG+H"&7\
99.the risk of incorrect rejection 误拒风险 x4*8q/G=D
100. the risk of incorrect acceptance 误受风险 U>e@m?
101.working trial balance 试算平衡表 ,$}P<WZMu
102.index and cross-referencing 索引和交叉索引 D@
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103.cash receipt 现金收入 vD:.1,72
104.cash disbursement 现金支出 >/6v`
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105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 y3 LWh}~E
107.balance sheet date 资产负债表日 +O j28vR
108.net realizable value 可变现净值 eY\tO"Hc
109.storeroom 仓库 g[8VfIe
110.sale invoice 销售发票 IhM-a
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111.price list 价目表 MG8-1M
112.positive confirmation request 积极式询证函 d;D^<-[i
113.negative confirmation request 消极式询证函 ?
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114.purchase requisition 请购单 $ n n4
115.receiving report 验收报告 W;~^3Hz6
116.gross margin 毛利 U,RIr8 G
117.manufacturing overhead 制造费用 4d!&.Qo9
118.material requisition 领料单 r\@"({q}_-
119.inventory-taking 存货盘点 E IEwrC
120.bond certificate 债券 49/1#^T"Q>
121.stock certificate 股票 |g8
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122.audit report 审计报告 DSd 5?
123.entity 被审计单位 GS8,mQ8l*l
124.addressee of the audit report 审计报告的收件人 `"GD'Oa
125.unqualified opinion 无保留意见 }9Y='+.%^
126.qualified opinion 保留意见 BAzc'x&<
127.disclaimer of opinion 无法表示意见 -/#3U{O
128.adverse opinion 否定意见 BzTm[`(h
129 Auditors‘Report审计报告 CrS[FM= +W
130 internal audit内部审计 lDMYDy{<
131 public sector audit政府审计 /RX7AXXB
账项基础审计accounting number-based audit f,t[`0 va
风险导向审计方法risk-oriented audit approach IdzF<>;W