1.audit 审计
@tGju\E"o
2.attestation opU=49b
鉴证 K!T
e*?b
3.credibility %IL]
Wz<
可信赖程度 N?hQ53#3
4.audit of financial statements 财务报表审计 n?!XNXb
5.agreed-upon procedures 执行商定程序 }E0~'
6.high levels of assurance 高水平保证 ?<)4_
7.compilation 编制 EmNJ_xY
8.reliability 可靠性 Y3=5J\d!a
9.relevance 相关性 VHyH't_&s
10.professional skepticism 职业谨慎 >'ev_eAk
11.objectivity 客观性 I!eu|_cF
12. professional competence 专业胜任能力 c!*yxzs\
13.Senior/CPA-in-charge 项目经理 P{fT5K|
14.audit engagement letter 业务约定书 "{(|}Cds
15.recurring audit 连续审计 ;)$bhNFHx
16.the client 委托人 gB|>[6
17.change CPA 更换注册会计师 QxS]6hA
18.the existing CPA 现任注册会计师 !IF]P#
19.the successor CPA 后任注册会计师 ~tx|C3A`d
20.the preceding CPA前任注册会计师 cq+G 0F+H
21.issue the audit report 出具审计报告 _/
V<iv
22.expert 专家 -Pt.
23.the board of directors 董事会 mh#NmW>n
24.knowledge of the entity‘ s business 了解被审计单位情况 kb3>q($
25.assess material misstatement risks评估重大错报风险 nilis-Bk_
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 uPCzs$R
27.a general knowledge of ————- 初步了解―――的情况 6$/Z.8
28.a more knowledge of—————— 进一步了解的情况 :j^IXZW
29.the prior year‘s working papers 以前年度工作底稿 4fauI%kc
30.minutes of meeting 会议纪要 'F2g2W`
31.business risks 经营风险 vT@*o=I
32.appropriateness 适当性 3PkVMX
33.accounting estimate 会计估计 gxnIur)
34.management representations 管理层声明 {=K);z
35.going concern assumption 持续经营假设 Ey|{yUmU+
36.audit plan 审计计划 m.F}9HI%hN
37.significant audit areas 重点审计领域 )qSjI_qt5
38.error 错误 xmVW6 ,<?
39.fraud舞弊 )j,Y(V$P
40.modified or additional procedures 修改或追加审计程序 9K!kU6Gh
41.misappropriation of assets 侵占资产 ^^,cnDlm
42.transactions without substance 虚假交易 x{DTVa
6y2
43.unusual pressures 异常压力 T<?
(KW
44.the suspected noncompliance 涉嫌存在违法行为 mrmm@?
45.materialiy 重要性 7N:3
46.exceed the materiality level 超过重要性水平 Gh%R4)}
47.approach the materiality level 接近重要性水平 =csh=V@s
48.an acceptably low level 可接受水平 ej91)3AO
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 s qXwDy+.
50.misstatements or omissions 错报或漏报 `D/<*e,#
51.aggregate 总计 hY5GNYDh
52.subsequent events 期后事项 Xwp6]lx
53.adjust the financial statements 调整财务报表 ;*%3J$T+
54.perform additional audit procedures 实施追加的审计程序 b~$8<\
55.audit risk 审计风险 ,V^2
Oa
56.detection risk 检查风险 '4KN
57.inappropriate audit opinion 不适当的审计意见 r4 $<,~
58.material misstatement 重大的错报 IA%|OVAfF
59.tolerable misstatement 可容忍错报 h;Hg/jv
60.the acceptable level of detection risk 可接受的检查风险 F(O"S@
61.assessed level of material misstatement risk 重大错报风险的评估水平 `T\_Wje(
62.simall business 小规模企业 ^F)t>K$0m
63.accounting system 会计系统 MJ"@
64.test of control 控制测试 :6gRoMb]
65.walk-through test 穿行测试 'VpzB
s#
66.communication 沟通 g^l~AR
67.flow chart 流程图 &]"Z x0t5%
68.reperformance of internal control 重新执行 vh"wXu
69.audit evidence 审计证据 ="p,~ivrz
70.substantive procedures 实质性程序 shgZru
71.assertions 认定 t:x"]K
72.esistence 存在 d\ I6Wn
73.occurrence 发生 E3LEeXcLS
74.completeness 完整性 Rp+Lu
75.rights and obligations 权利和义务 DD5cUlOSu
76.valuation and allocation 计价和分摊 63E)RR_Lh
77.cutoff 截止 F MX^k
78.accuracy 准确性 s"UUo|hM
79.classification 分类 R
X N0v@V
80.inspection 检查 /IQ$[WR cx
81.supervision of counting 监盘 !'eh@BU;
82.observation 观察 \G0YLV~>P
83.confirmation 函证 Spu>
ac
84.computation 计算 a[V X)w_W{
85.analytical procedures 分析程序 M
~
;]d
86.vouch 核对 ~|G`f\Ln"
87.trace 追查 YEa<zhO8
88.audit sampling 审计抽样 XuoyB{U
89.error 误差 A("\m>g$b
90.expected error 预期误差 82)%`$yZw[
91.population 总体 -x{@D{Q%
92.sampling risk 抽样风险 X2|&\G9c
93.non- sampling risk 非抽样风险 %Rt
5$+dNT
94.sampling unit 抽样单位 NR,R.N^[
95.statistical sampling 统计抽样 q`Vk
A
\
96.tolerable error 可容忍误差 x4i&;S
P
0
97.the risk of under reliance 信赖不足风险 wg+[T;0 S
98.the risk of over reliance 信赖过度风险 eZ]>;5
99.the risk of incorrect rejection 误拒风险 2KlVj]!7
100. the risk of incorrect acceptance 误受风险 Y[N@ )E_G
101.working trial balance 试算平衡表 Q#F9
&{'l
102.index and cross-referencing 索引和交叉索引 xS4?M<|L63
103.cash receipt 现金收入 !K-qoBqKM
104.cash disbursement 现金支出
?bH`
105.bank statement 银行对账单 `PZ\3SC'i
106.bank reconciliation 银行存款余额调节表 ;}lsD1S:
107.balance sheet date 资产负债表日 7g5Pc_
108.net realizable value 可变现净值
O7%8FY
109.storeroom 仓库 eiCmd
=O7
110.sale invoice 销售发票 rB-R(2
CCN
111.price list 价目表 m
7S`u
112.positive confirmation request 积极式询证函 DUSQh+C
113.negative confirmation request 消极式询证函 GkxQEL
114.purchase requisition 请购单 4k9$'
k
115.receiving report 验收报告 HVdB*QEH
116.gross margin 毛利 ]s0GAp"
117.manufacturing overhead 制造费用 n%;4Fm?
118.material requisition 领料单 {Mb2X^@7
119.inventory-taking 存货盘点 |{ =Jp<}s
120.bond certificate 债券 ~ z^49Ys:
121.stock certificate 股票 KjMwrMgC
122.audit report 审计报告 Q,M,^_
123.entity 被审计单位 Q;ZV`D/FA
124.addressee of the audit report 审计报告的收件人
M6ZXq6J
125.unqualified opinion 无保留意见 6"[J[7up
126.qualified opinion 保留意见 *kTj,&x[
127.disclaimer of opinion 无法表示意见 Aj]/A
128.adverse opinion 否定意见 k0&FUO
129 Auditors‘Report审计报告 od$$g(
130 internal audit内部审计 f,kV
131 public sector audit政府审计 iMv):1p>8
账项基础审计accounting number-based audit V$wbm z
风险导向审计方法risk-oriented audit approach qu.AJ*