1.audit 审计 M8
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2.attestation S[bFS7[
鉴证 2sJj -3J
3.credibility AiT&:'<UT
可信赖程度 |uT&`0T'e`
4.audit of financial statements 财务报表审计 e7<//~W7W
5.agreed-upon procedures 执行商定程序 .cTK\
6.high levels of assurance 高水平保证 n_Ht{2I
7.compilation 编制 m8q3Pp
8.reliability 可靠性 8\BCC1K
9.relevance 相关性 ZX0ZN2 ]
10.professional skepticism 职业谨慎 / ;U
11.objectivity 客观性 :RsO$@0G
12. professional competence 专业胜任能力 btC0w^5
13.Senior/CPA-in-charge 项目经理 rRN7HL+b
14.audit engagement letter 业务约定书 K; 7o+Xr
15.recurring audit 连续审计 Mt@P}4
16.the client 委托人 u;xl}
17.change CPA 更换注册会计师 Kp+Lk
18.the existing CPA 现任注册会计师 (GVH#}uB
19.the successor CPA 后任注册会计师 .:KZ8'g3}
20.the preceding CPA前任注册会计师 edh?I1/
21.issue the audit report 出具审计报告 x<'(b7{U0
22.expert 专家 :wJ=t/ho
23.the board of directors 董事会 {
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24.knowledge of the entity‘ s business 了解被审计单位情况 N`tBDl"ld
25.assess material misstatement risks评估重大错报风险 F)we^'X
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 E$-u:Z<-
27.a general knowledge of ————- 初步了解―――的情况 J`T1 88
28.a more knowledge of—————— 进一步了解的情况 ESk<*-
29.the prior year‘s working papers 以前年度工作底稿 yv:8=.r}M
30.minutes of meeting 会议纪要 3@ a
31.business risks 经营风险 LFsrqdzJ
32.appropriateness 适当性 7Vf2Qx1_
33.accounting estimate 会计估计 Ex'6 WN~kD
34.management representations 管理层声明 \bze-|C
35.going concern assumption 持续经营假设 (nk)'ur.
36.audit plan 审计计划 |kwBb>V
37.significant audit areas 重点审计领域 6&pI{
38.error 错误 K-&&%Id6R
39.fraud舞弊 ~429sT(
40.modified or additional procedures 修改或追加审计程序 ;$|[z<1RdW
41.misappropriation of assets 侵占资产 ^goa$uxU
42.transactions without substance 虚假交易 .z/M (
43.unusual pressures 异常压力 #rL%K3'
44.the suspected noncompliance 涉嫌存在违法行为 MP|J 0=H5
45.materialiy 重要性 s)#8>s -
46.exceed the materiality level 超过重要性水平 >uS?Nz5/
47.approach the materiality level 接近重要性水平 {EKzPr/
48.an acceptably low level 可接受水平 0h~Iua5
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 N;cEf7+f
50.misstatements or omissions 错报或漏报 ]Mu
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51.aggregate 总计 v:*t5M
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52.subsequent events 期后事项 $d1+ d;Mn
53.adjust the financial statements 调整财务报表 HZBU?{
54.perform additional audit procedures 实施追加的审计程序 2Y~6~*8*~
55.audit risk 审计风险 h_K(8{1
56.detection risk 检查风险 6fvzTd},
57.inappropriate audit opinion 不适当的审计意见 J
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58.material misstatement 重大的错报 (VYY-%N`
59.tolerable misstatement 可容忍错报 vkdU6CZO
60.the acceptable level of detection risk 可接受的检查风险 !r:X`~\a
61.assessed level of material misstatement risk 重大错报风险的评估水平 x!klnpGp
62.simall business 小规模企业 si.A"\bm
63.accounting system 会计系统 s;'XX}Y
64.test of control 控制测试 T+z]ztO
65.walk-through test 穿行测试 }`g:)gJ
66.communication 沟通 >}#h
67.flow chart 流程图 d52l)8
68.reperformance of internal control 重新执行 }."3&u't
69.audit evidence 审计证据 ?CB*MWjd
70.substantive procedures 实质性程序 {R[FwB^7wJ
71.assertions 认定 K!/"&RjW.
72.esistence 存在 AV0m31b
73.occurrence 发生 h^F^|WT$
74.completeness 完整性 Ekx3GM_]
75.rights and obligations 权利和义务 ]3@6o*R;
76.valuation and allocation 计价和分摊 H"|xG;cf
77.cutoff 截止 K31G>k@
78.accuracy 准确性 # Ny
79.classification 分类 7cx~?xk <m
80.inspection 检查 6QsH?!bu
81.supervision of counting 监盘 JcsJfTI
82.observation 观察 Qq;` 9-&j
83.confirmation 函证 M17oAVN7D
84.computation 计算 Z$R6'EUb1
85.analytical procedures 分析程序 NG-Wn+W@b
86.vouch 核对 ahi lp$v
87.trace 追查 Jx;"@
88.audit sampling 审计抽样 y6.}h9~
89.error 误差 hS]g^S==2h
90.expected error 预期误差 Le3H!9lbc
91.population 总体 HRkO.230
92.sampling risk 抽样风险 M,]C(f>
93.non- sampling risk 非抽样风险 1qWIku
94.sampling unit 抽样单位 &7* |rshZ
95.statistical sampling 统计抽样 USz|Rh
96.tolerable error 可容忍误差 VU+` yQp
97.the risk of under reliance 信赖不足风险 Va^Y3/
98.the risk of over reliance 信赖过度风险 j-wSsjLk
99.the risk of incorrect rejection 误拒风险 ,"?h_NbF
100. the risk of incorrect acceptance 误受风险 L><# I
101.working trial balance 试算平衡表 6^U8Utx
102.index and cross-referencing 索引和交叉索引 L[\m{gN
103.cash receipt 现金收入 ?sQOz[ig;
104.cash disbursement 现金支出 Y<('G5A
105.bank statement 银行对账单 b%`^KEvwfo
106.bank reconciliation 银行存款余额调节表 X`km\\*
107.balance sheet date 资产负债表日 MhMY"bx8
108.net realizable value 可变现净值 _t<D~
109.storeroom 仓库 C
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110.sale invoice 销售发票 4;anoqiG\
111.price list 价目表 gL%%2 }$
112.positive confirmation request 积极式询证函 06@^knm
113.negative confirmation request 消极式询证函 _`yd"0Ux
114.purchase requisition 请购单 m~;fklX S
115.receiving report 验收报告 \7W>3
116.gross margin 毛利 r[xj,eIb
117.manufacturing overhead 制造费用 +a$'<GvP
118.material requisition 领料单 m0xL'g6F
119.inventory-taking 存货盘点 $hexJzX
120.bond certificate 债券 ACQc
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121.stock certificate 股票 Yud]s~N
122.audit report 审计报告 X0<qG
123.entity 被审计单位 IS *-MLi
124.addressee of the audit report 审计报告的收件人 8:9m< ^4S(
125.unqualified opinion 无保留意见 [JAHPy=+w
126.qualified opinion 保留意见 h2kba6rwk
127.disclaimer of opinion 无法表示意见 %LBa;M
128.adverse opinion 否定意见 GT$.#};u
129 Auditors‘Report审计报告 6H+'ezM
130 internal audit内部审计 v+a$Xh3Y~
131 public sector audit政府审计 Dqss/vwV
账项基础审计accounting number-based audit 0vN <0
风险导向审计方法risk-oriented audit approach EfxW^zm)