1.audit 审计 5Rp2O4Z
2.attestation Z'kYf
鉴证 |hyr(7
3.credibility dgD%I
可信赖程度 N4NH)x
4.audit of financial statements 财务报表审计 ^%@.Vvz<
5.agreed-upon procedures 执行商定程序 wd0ACF
6.high levels of assurance 高水平保证 2DQC)Pe+z
7.compilation 编制 iKKWn*u
8.reliability 可靠性 1 niTkop
9.relevance 相关性 !XC7FUO
10.professional skepticism 职业谨慎 o~>go_Y
11.objectivity 客观性 kniMXeiu
12. professional competence 专业胜任能力 p7tC~]r:L
13.Senior/CPA-in-charge 项目经理 '2#fkH[.
14.audit engagement letter 业务约定书 bGa":|}F
15.recurring audit 连续审计 =h!m/f^x
16.the client 委托人 Q;M\P/f
17.change CPA 更换注册会计师 +rX,Sl`/
18.the existing CPA 现任注册会计师 (#Aq*2Z.
19.the successor CPA 后任注册会计师 b)@x@3"O
20.the preceding CPA前任注册会计师 /q]@|5I
21.issue the audit report 出具审计报告 Y{@[)M{<
22.expert 专家 L
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23.the board of directors 董事会 @jeV[N,0
24.knowledge of the entity‘ s business 了解被审计单位情况 )HE yTHLtJ
25.assess material misstatement risks评估重大错报风险 ?xs0J
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 t,6=EK*3T
27.a general knowledge of ————- 初步了解―――的情况 nQ6'yd"
28.a more knowledge of—————— 进一步了解的情况 s1q d/
29.the prior year‘s working papers 以前年度工作底稿 V [>5
30.minutes of meeting 会议纪要 jT0fF
31.business risks 经营风险 jm"xf7
32.appropriateness 适当性 eL!6}y}W
33.accounting estimate 会计估计 de=T7,G#
34.management representations 管理层声明 56dl;Z)
35.going concern assumption 持续经营假设 DdgFBO
36.audit plan 审计计划 B~rK3BS
37.significant audit areas 重点审计领域 ha5\T'
38.error 错误 WGn1pW
39.fraud舞弊 Y8(yOVy9
40.modified or additional procedures 修改或追加审计程序 G7?EaLsfQ
41.misappropriation of assets 侵占资产 35T7g65;
42.transactions without substance 虚假交易 v
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43.unusual pressures 异常压力 "k/@tX1:
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44.the suspected noncompliance 涉嫌存在违法行为 'r
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45.materialiy 重要性 Sm5"Q
46.exceed the materiality level 超过重要性水平 bcf OpA
47.approach the materiality level 接近重要性水平 'l;|t"R12
48.an acceptably low level 可接受水平 uy~j$ lrn
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 8%Lg)hvl
50.misstatements or omissions 错报或漏报 *<1m
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51.aggregate 总计 z_)$g=9$
52.subsequent events 期后事项 ~Ua0pS?
53.adjust the financial statements 调整财务报表 jF8ld5|_|
54.perform additional audit procedures 实施追加的审计程序 E~ kmU{D
55.audit risk 审计风险 &s5*akG
56.detection risk 检查风险 fBmx +7
57.inappropriate audit opinion 不适当的审计意见 kE}?"<l
58.material misstatement 重大的错报 3#unh`3b
59.tolerable misstatement 可容忍错报 |Q
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60.the acceptable level of detection risk 可接受的检查风险 J/Li{xp)Lg
61.assessed level of material misstatement risk 重大错报风险的评估水平 B7;MY6h#
62.simall business 小规模企业 7=9jXNk Y
63.accounting system 会计系统 /~:ztv\$M"
64.test of control 控制测试 c9@*
65.walk-through test 穿行测试 Y/gCtSF
66.communication 沟通 E
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67.flow chart 流程图 @z.!Dby
68.reperformance of internal control 重新执行 ^.Q),{%Xo
69.audit evidence 审计证据 X+iULr.^`~
70.substantive procedures 实质性程序 -_+0[Nb.
71.assertions 认定 p[
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72.esistence 存在 :gXj($
73.occurrence 发生 &*iiQ3
74.completeness 完整性 _4+1c5Q!
75.rights and obligations 权利和义务 BKk*<WMD
76.valuation and allocation 计价和分摊 u CXd%
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77.cutoff 截止 xS'So7: h
78.accuracy 准确性 )? xg=o/?
79.classification 分类 [}D)73h`
80.inspection 检查 9 +6"<r!
81.supervision of counting 监盘 {#MViBhd%
82.observation 观察
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83.confirmation 函证 EHOdst
84.computation 计算 /e}k7U,^
85.analytical procedures 分析程序 a%kj)ah
86.vouch 核对 -kO=pYP*O
87.trace 追查 PNq#o%q
88.audit sampling 审计抽样 @
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89.error 误差 x=k$^V~
90.expected error 预期误差 2mRso.Ah
91.population 总体 0)Z7U$
92.sampling risk 抽样风险 !**q20-aP
93.non- sampling risk 非抽样风险 H={,zZ11{
94.sampling unit 抽样单位 r*Mm5QozA
95.statistical sampling 统计抽样 lWR
96.tolerable error 可容忍误差 ;8!D8o(+
97.the risk of under reliance 信赖不足风险 ]TQjk{X<
98.the risk of over reliance 信赖过度风险 K vgZx(.
99.the risk of incorrect rejection 误拒风险 R9HRbVBJf
100. the risk of incorrect acceptance 误受风险 2
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101.working trial balance 试算平衡表 EpiagCS
102.index and cross-referencing 索引和交叉索引 <NUZPX29
103.cash receipt 现金收入 l!1bmg #]$
104.cash disbursement 现金支出 ,F1$Of/'@\
105.bank statement 银行对账单 aaBBI S
106.bank reconciliation 银行存款余额调节表 ^0 t`EZ$
107.balance sheet date 资产负债表日 R$\ieNb
108.net realizable value 可变现净值 2b<0g@~X
109.storeroom 仓库 JO$0Z
110.sale invoice 销售发票 V1+IqOXAIp
111.price list 价目表 (HEjmQjE
112.positive confirmation request 积极式询证函 ,?}TSJKC
113.negative confirmation request 消极式询证函 KP
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114.purchase requisition 请购单
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115.receiving report 验收报告 m+L:\mvA
116.gross margin 毛利
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117.manufacturing overhead 制造费用 |1neCP@ng
118.material requisition 领料单 P++gR@
119.inventory-taking 存货盘点 [wExjLW
120.bond certificate 债券 P?I"y,_ p
121.stock certificate 股票 hk~s1"
122.audit report 审计报告 x@/!H<y
123.entity 被审计单位 uJ%ql5XDV
124.addressee of the audit report 审计报告的收件人 f"[C3o2P
125.unqualified opinion 无保留意见 /<n_X:[)
126.qualified opinion 保留意见 F$caKWzny5
127.disclaimer of opinion 无法表示意见 9O|m#&wa]
128.adverse opinion 否定意见 ^Tl|v'
129 Auditors‘Report审计报告 m~}nM |m%
130 internal audit内部审计 GK)hK-
131 public sector audit政府审计 G#csN&|,
账项基础审计accounting number-based audit Dx8^V%b
风险导向审计方法risk-oriented audit approach se?nx7~