1.audit 审计
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2.attestation M`6rI
鉴证 '6Lw<#It
3.credibility g"pjWj)?
可信赖程度 +6dq+8msF
4.audit of financial statements 财务报表审计 p%;n4*b2
5.agreed-upon procedures 执行商定程序 b^WTX
6.high levels of assurance 高水平保证 ~4e4Gyx c
7.compilation 编制 @w?y;W!a>
8.reliability 可靠性 7f!"vhCXM;
9.relevance 相关性 Pc"g
10.professional skepticism 职业谨慎 /CRZ
11.objectivity 客观性 3iKBVN
12. professional competence 专业胜任能力 AUZ
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13.Senior/CPA-in-charge 项目经理 6Z2a5zO8
14.audit engagement letter 业务约定书 #
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15.recurring audit 连续审计 $\:;N]Cs~0
16.the client 委托人 Fp3NWvu
17.change CPA 更换注册会计师 OsQB`
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18.the existing CPA 现任注册会计师 wGRMv1|lIu
19.the successor CPA 后任注册会计师 }@R*U0*E
20.the preceding CPA前任注册会计师 HB+{vuN*L
21.issue the audit report 出具审计报告 <#c/uIN
22.expert 专家 BO6u<cu"-
23.the board of directors 董事会 W|NT*g{;M
24.knowledge of the entity‘ s business 了解被审计单位情况 QLr.5Wcg>
25.assess material misstatement risks评估重大错报风险 fa~4+jx>S
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 y2nwDw(xF
27.a general knowledge of ————- 初步了解―――的情况 /XfE6SBz
28.a more knowledge of—————— 进一步了解的情况 B!>hHQ2
29.the prior year‘s working papers 以前年度工作底稿 3<c_`BWu
30.minutes of meeting 会议纪要
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31.business risks 经营风险 h^Bp^V5#
32.appropriateness 适当性 =a!w)z_rw
33.accounting estimate 会计估计 ?H7Ym N
34.management representations 管理层声明 G a1B&@T
35.going concern assumption 持续经营假设 /EW1&
36.audit plan 审计计划 6S`J7[
37.significant audit areas 重点审计领域 ;gE]*Y.Z.p
38.error 错误 uH"W07
39.fraud舞弊 6;JlA})
40.modified or additional procedures 修改或追加审计程序 9^D5Sl$g
41.misappropriation of assets 侵占资产 #`kLU:
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 m+Um^:\jX
44.the suspected noncompliance 涉嫌存在违法行为 }iOFB&)w
45.materialiy 重要性 y5oC|v7
46.exceed the materiality level 超过重要性水平 D'
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47.approach the materiality level 接近重要性水平 $0(~ID
48.an acceptably low level 可接受水平 -UTTJnu^
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 71)DLGL
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 Q^p>hda
52.subsequent events 期后事项 qj$6/V|D
53.adjust the financial statements 调整财务报表 -FxE!K
54.perform additional audit procedures 实施追加的审计程序 1-!q,q
55.audit risk 审计风险 e\ Igc.
56.detection risk 检查风险 qFV }Y0w
57.inappropriate audit opinion 不适当的审计意见 5:"zs
58.material misstatement 重大的错报 -~PiPYX
59.tolerable misstatement 可容忍错报 "q<}#] u
60.the acceptable level of detection risk 可接受的检查风险 G\\0N^v
61.assessed level of material misstatement risk 重大错报风险的评估水平 pb`!_GmB
62.simall business 小规模企业 $N@EH;{_0
63.accounting system 会计系统 .66_g@1
64.test of control 控制测试 KMU2PoqD
65.walk-through test 穿行测试 xoT|fgb
66.communication 沟通 T^b62j'b5_
67.flow chart 流程图 M2{AaYgD
68.reperformance of internal control 重新执行 i,3[0*ge
69.audit evidence 审计证据 +?&|p0
70.substantive procedures 实质性程序 B '@a36
71.assertions 认定 n91@{U)QJ3
72.esistence 存在 &I= 27!S
73.occurrence 发生 \H6[6*JuB
74.completeness 完整性 udld[f.
75.rights and obligations 权利和义务 JsDugn ,B
76.valuation and allocation 计价和分摊 ~
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77.cutoff 截止 $VgazUH%
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78.accuracy 准确性 6Z:swgi6&
79.classification 分类 @ xBw'
80.inspection 检查 >}?4;:.=
81.supervision of counting 监盘 +CQ$-3
82.observation 观察 _7k6hVQ
83.confirmation 函证 *
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84.computation 计算 XH"-s
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85.analytical procedures 分析程序 @a[Y[FS
86.vouch 核对 jf|5}5kSlf
87.trace 追查 L)mb.U$`c|
88.audit sampling 审计抽样 p,cw-lN
89.error 误差 #("/ 1N6
90.expected error 预期误差 bAd$
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91.population 总体 VQMPs{tm
92.sampling risk 抽样风险 uyfH;9L5$
93.non- sampling risk 非抽样风险 ruf*-&Kr7
94.sampling unit 抽样单位 ~8htg8CZ`
95.statistical sampling 统计抽样 rNl`w.
96.tolerable error 可容忍误差 ~?BN4ptc
97.the risk of under reliance 信赖不足风险 `g~T #U\>d
98.the risk of over reliance 信赖过度风险 DjK
99.the risk of incorrect rejection 误拒风险 \_#Z~I{
100. the risk of incorrect acceptance 误受风险 %K$f2):
101.working trial balance 试算平衡表 ;OTd<
102.index and cross-referencing 索引和交叉索引 }2 X"
103.cash receipt 现金收入 +hW^wqk/.
104.cash disbursement 现金支出 |Nfi y
105.bank statement 银行对账单 en1NFP
106.bank reconciliation 银行存款余额调节表 MU-T>S4
107.balance sheet date 资产负债表日 -$Ad#Eu]M
108.net realizable value 可变现净值 zHT22o56X
109.storeroom 仓库 Z~WUILx,
110.sale invoice 销售发票 a-9Y U
111.price list 价目表 :RqTbE4B
112.positive confirmation request 积极式询证函 dh;
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113.negative confirmation request 消极式询证函 u\uY q
114.purchase requisition 请购单 |+|q`SwJ
115.receiving report 验收报告 L6jD4ec8
116.gross margin 毛利 $Qc`4x;N
117.manufacturing overhead 制造费用 $QbaPmHW
118.material requisition 领料单 ZB|
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119.inventory-taking 存货盘点 ;t_'87h$y
120.bond certificate 债券 ahnQq9
121.stock certificate 股票 WF!u2E+
122.audit report 审计报告 S.Z2gFE&tu
123.entity 被审计单位 {)c2#h
124.addressee of the audit report 审计报告的收件人 b-Q%cxJ
125.unqualified opinion 无保留意见 555*IT3b
126.qualified opinion 保留意见 w:0=L`<Eu
127.disclaimer of opinion 无法表示意见 N-~Uu6zr
128.adverse opinion 否定意见 C@$!'^ 61
129 Auditors‘Report审计报告 }CoR$K
130 internal audit内部审计 ;hcOD4or
131 public sector audit政府审计 :K#z~#n
账项基础审计accounting number-based audit V7pe|]%r
风险导向审计方法risk-oriented audit approach Go8?8*