1.audit 审计 fyZtwl@6w#
2.attestation
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鉴证 }If,O
3.credibility lq1223
可信赖程度 XThU+s9
4.audit of financial statements 财务报表审计 eMOp}.zt|
5.agreed-upon procedures 执行商定程序 e*<pO@Uy
6.high levels of assurance 高水平保证 W;X:U.
7.compilation 编制 l7WZ" 6d
8.reliability 可靠性 9e;{o,r@
9.relevance 相关性 Qm[ ) [M
10.professional skepticism 职业谨慎 eHHU2^I,
11.objectivity 客观性 ,S}wOjb@
12. professional competence 专业胜任能力 # b3 14
13.Senior/CPA-in-charge 项目经理 ;M+~e~
14.audit engagement letter 业务约定书 ()Img.TIt
15.recurring audit 连续审计 OK@yMGz1I
16.the client 委托人 QVb{+`.7
17.change CPA 更换注册会计师 G{+zKs}~
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 9y\Ik/
20.the preceding CPA前任注册会计师 25vq#sS]
21.issue the audit report 出具审计报告 gsIp y
22.expert 专家 b^~4 k; <
23.the board of directors 董事会 YEiw!
24.knowledge of the entity‘ s business 了解被审计单位情况 UHI<8o9
25.assess material misstatement risks评估重大错报风险 E0A[{UA
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 e{Mkwi+j
27.a general knowledge of ————- 初步了解―――的情况 xM&`>`;^e
28.a more knowledge of—————— 进一步了解的情况 H'@@%nO(
29.the prior year‘s working papers 以前年度工作底稿 BgsU:eKe
30.minutes of meeting 会议纪要
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31.business risks 经营风险 {FNCC*=
32.appropriateness 适当性 =EHKu|rX~
33.accounting estimate 会计估计 9WL$3z'*
34.management representations 管理层声明 qz-lQ
35.going concern assumption 持续经营假设 UJ)(Sw
36.audit plan 审计计划 _k)EqPYu@
37.significant audit areas 重点审计领域 9*a"^
38.error 错误 {ZUgyGE{
39.fraud舞弊 }F_
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40.modified or additional procedures 修改或追加审计程序 m.yt?`
41.misappropriation of assets 侵占资产 %pxHGO=)E
42.transactions without substance 虚假交易 nI`9|W
43.unusual pressures 异常压力 tHJahK:"k
44.the suspected noncompliance 涉嫌存在违法行为 dY?>:ce
45.materialiy 重要性 Z(ToemF)hi
46.exceed the materiality level 超过重要性水平 +W|VCz
47.approach the materiality level 接近重要性水平 *Fd(
48.an acceptably low level 可接受水平 o3:h!(#G
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 ?KFj=Yo
50.misstatements or omissions 错报或漏报 AHplvksb
51.aggregate 总计 pQCW6X
52.subsequent events 期后事项 ?J5E.7o
53.adjust the financial statements 调整财务报表 `!
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54.perform additional audit procedures 实施追加的审计程序 0[-@<w ^j
55.audit risk 审计风险 DbN_(mC
56.detection risk 检查风险 D'
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57.inappropriate audit opinion 不适当的审计意见 RPTIDA))
58.material misstatement 重大的错报 NV18~5#</
59.tolerable misstatement 可容忍错报 ZY)&Fam}
60.the acceptable level of detection risk 可接受的检查风险 E7U.>8C
61.assessed level of material misstatement risk 重大错报风险的评估水平 nsXyReWka
62.simall business 小规模企业 jrO{A3<E
63.accounting system 会计系统 zE=^}K+
64.test of control 控制测试 =nUzBL%~
65.walk-through test 穿行测试 LV]F?O[K=
66.communication 沟通 4='/]z
67.flow chart 流程图 ^B'N\[
68.reperformance of internal control 重新执行 <OGXKv@
69.audit evidence 审计证据 )Q~K\bJf
70.substantive procedures 实质性程序 xtd1>|
71.assertions 认定 X> V`)
72.esistence 存在 810uxw{\
73.occurrence 发生 5eX+9niY
74.completeness 完整性 _lZWy$rm%
75.rights and obligations 权利和义务 NvJ}|w,Z
76.valuation and allocation 计价和分摊 e~G um
77.cutoff 截止 4#D>]AX
78.accuracy 准确性 Y#oY'S .;y
79.classification 分类 R5rCCp
80.inspection 检查 3Ebkq[/*%
81.supervision of counting 监盘 u[LsH
82.observation 观察 ;<s0~B#9}
83.confirmation 函证 y.WEO>
84.computation 计算 wGx*Xy1n<
85.analytical procedures 分析程序 cD9axlJ
86.vouch 核对 xY`$j'u
87.trace 追查 0t0m?rVW
88.audit sampling 审计抽样 aeTVcq
89.error 误差 KqWt4{\8v`
90.expected error 预期误差 6iJ\7
91.population 总体 `>\>'V<&
92.sampling risk 抽样风险 -Z&9pI(3R~
93.non- sampling risk 非抽样风险 LVNJlRK
94.sampling unit 抽样单位 .Za)S5U
95.statistical sampling 统计抽样 ?&$BQK
96.tolerable error 可容忍误差 b,-qyJW6
97.the risk of under reliance 信赖不足风险 0)9'x)l:
98.the risk of over reliance 信赖过度风险 m 3"|$0C~
99.the risk of incorrect rejection 误拒风险 oz?pE[[tm
100. the risk of incorrect acceptance 误受风险 nCdxn#|
101.working trial balance 试算平衡表 52z{
102.index and cross-referencing 索引和交叉索引 nj
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103.cash receipt 现金收入 sEEyN3 N
104.cash disbursement 现金支出 ,&rHBNS
105.bank statement 银行对账单 zr1A4
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106.bank reconciliation 银行存款余额调节表 1zJ
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107.balance sheet date 资产负债表日 >vc$3%L[$
108.net realizable value 可变现净值 f]]UNS$AYQ
109.storeroom 仓库 Huho|6ohH
110.sale invoice 销售发票 vC%8-;8{H
111.price list 价目表 ])$Rw$`w
112.positive confirmation request 积极式询证函 "tg?V
113.negative confirmation request 消极式询证函 ^n<o,K4\}
114.purchase requisition 请购单 L
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115.receiving report 验收报告 ffoLCx4o0E
116.gross margin 毛利 n_MY69W
117.manufacturing overhead 制造费用 qI5`:PH%n
118.material requisition 领料单 o
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119.inventory-taking 存货盘点 \[W)[mH_
120.bond certificate 债券 <~-cp61z;
121.stock certificate 股票
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122.audit report 审计报告 \"?5CHz*
123.entity 被审计单位 +|TFxaVz
124.addressee of the audit report 审计报告的收件人 GilmJ2<
125.unqualified opinion 无保留意见 -)$5[jM]
126.qualified opinion 保留意见 FR? \H"'x
127.disclaimer of opinion 无法表示意见 ^Qa!{9o[
128.adverse opinion 否定意见 y-#01Z
129 Auditors‘Report审计报告 ~SR9*<
130 internal audit内部审计 &u~#bDh
131 public sector audit政府审计 zpBkP-%}E
账项基础审计accounting number-based audit [}Pi $at
风险导向审计方法risk-oriented audit approach <t"|
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