1.audit 审计 GeD^-.^
2.attestation V`m'r+ Y
鉴证 N\BB8<F
3.credibility FY@ErA7~
可信赖程度 tY~EB.%
4.audit of financial statements 财务报表审计 }$?xwcPU
5.agreed-upon procedures 执行商定程序 n3-5`Jti
6.high levels of assurance 高水平保证 ?zM]p"M
7.compilation 编制 -J[*fv@
8.reliability 可靠性 ~*@UQ9*p#
9.relevance 相关性 =`Pgo5A
10.professional skepticism 职业谨慎 TFjb1a,)
11.objectivity 客观性 JmjqA Dex
12. professional competence 专业胜任能力 ]nY,%XE
13.Senior/CPA-in-charge 项目经理 }4b
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14.audit engagement letter 业务约定书 ~7IXJeon
15.recurring audit 连续审计 2x<,R/}
16.the client 委托人 #(=8
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17.change CPA 更换注册会计师 yY_Zq\
18.the existing CPA 现任注册会计师 ,4M7:=gf
19.the successor CPA 后任注册会计师 6 GqR]KD
20.the preceding CPA前任注册会计师 F<39eDNpz
21.issue the audit report 出具审计报告 T{<riJ`O
22.expert 专家 i=jwk_y
23.the board of directors 董事会 [T<nTB# w
24.knowledge of the entity‘ s business 了解被审计单位情况 7&;M"?m&
25.assess material misstatement risks评估重大错报风险 uxLT*,
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 QH7"' u6
27.a general knowledge of ————- 初步了解―――的情况 P|%uB'|H
28.a more knowledge of—————— 进一步了解的情况 H0r@dn
29.the prior year‘s working papers 以前年度工作底稿 &c>%E%!"
30.minutes of meeting 会议纪要 !tJQ75Hwv
31.business risks 经营风险 wrI66R}@
32.appropriateness 适当性 0h=NbLr|S-
33.accounting estimate 会计估计 @)k/t>r(
34.management representations 管理层声明 ~
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35.going concern assumption 持续经营假设 |C"(
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36.audit plan 审计计划 |qTvy,U[
37.significant audit areas 重点审计领域 &8$Gyu
38.error 错误 X?whyD)vE@
39.fraud舞弊 :+#$=4
40.modified or additional procedures 修改或追加审计程序 pZHx
41.misappropriation of assets 侵占资产 wr>[Eo@%\
42.transactions without substance 虚假交易 Wg{ 9X#|
43.unusual pressures 异常压力 5argw+2s4$
44.the suspected noncompliance 涉嫌存在违法行为 b?i5C4=K
45.materialiy 重要性 U1nObA
46.exceed the materiality level 超过重要性水平 +)$oy]
47.approach the materiality level 接近重要性水平 X\&CQiPS
48.an acceptably low level 可接受水平 6)=`&>9
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 x9\z^GU%H
50.misstatements or omissions 错报或漏报 3ScOJo
51.aggregate 总计 pY.R?\
52.subsequent events 期后事项 ./5LV)_`
53.adjust the financial statements 调整财务报表 # `L?24%
54.perform additional audit procedures 实施追加的审计程序 7]sRHX0o%
55.audit risk 审计风险 kA/4W^]Ws
56.detection risk 检查风险 u-</G-y
57.inappropriate audit opinion 不适当的审计意见 gI~B _0x
58.material misstatement 重大的错报 p.@kv
59.tolerable misstatement 可容忍错报 qh9d.Q+n
60.the acceptable level of detection risk 可接受的检查风险 =1#obB
61.assessed level of material misstatement risk 重大错报风险的评估水平 N$ oQK(
62.simall business 小规模企业 "t0l)P*C}
63.accounting system 会计系统 nIZ;N!r=i
64.test of control 控制测试 ( fNG51h!
65.walk-through test 穿行测试 GY`mF1b
66.communication 沟通 pSa
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67.flow chart 流程图 rF ?gKk
68.reperformance of internal control 重新执行 okm
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69.audit evidence 审计证据 &ci;0P#Q
70.substantive procedures 实质性程序 kF]sy8u]
71.assertions 认定 >:J7u*>$ '
72.esistence 存在 R<djW5 ()f
73.occurrence 发生 ^=Dz)95c
74.completeness 完整性 R1C}S
75.rights and obligations 权利和义务 Uv
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76.valuation and allocation 计价和分摊 <#nt?X
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77.cutoff 截止 G22{',#r8
78.accuracy 准确性 :%[mc-6.
79.classification 分类 !
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80.inspection 检查 Talmc|h
81.supervision of counting 监盘 ]A=yj@o$xN
82.observation 观察 pJdR`A-k|
83.confirmation 函证 x$hT+z6DUC
84.computation 计算 J5!-<oJ/
85.analytical procedures 分析程序 sEymwpm9
86.vouch 核对 3p1U,B}
87.trace 追查 WhT5NE9t
88.audit sampling 审计抽样 U3**x5F_
89.error 误差 ni$;"RGC
90.expected error 预期误差 1
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91.population 总体 v\lKY*@f
92.sampling risk 抽样风险 =f?vpKq40
93.non- sampling risk 非抽样风险 #HDP ha
94.sampling unit 抽样单位 XvSng"f.
95.statistical sampling 统计抽样 ?zuKVi?I
96.tolerable error 可容忍误差 K+\2cf?bU
97.the risk of under reliance 信赖不足风险 :\Q#W4~p
98.the risk of over reliance 信赖过度风险 6e>P!bo
99.the risk of incorrect rejection 误拒风险 =odK i "-6
100. the risk of incorrect acceptance 误受风险 Hp>_:2O8s
101.working trial balance 试算平衡表 2#(dfEAy
102.index and cross-referencing 索引和交叉索引 s^> >]
103.cash receipt 现金收入 OF} ."a
104.cash disbursement 现金支出 S3UJ)@
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105.bank statement 银行对账单 (u4'*[o\t
106.bank reconciliation 银行存款余额调节表 Q h{P>}
107.balance sheet date 资产负债表日 o<gK"P
108.net realizable value 可变现净值 \`0s %F:V}
109.storeroom 仓库
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110.sale invoice 销售发票 .~C%:bDnX7
111.price list 价目表 oj/#wF+
112.positive confirmation request 积极式询证函 _WR/]1R
113.negative confirmation request 消极式询证函 NTo[di\_
114.purchase requisition 请购单 $0gGRCCG;
115.receiving report 验收报告 G<-<>)zO!
116.gross margin 毛利 */HW]x|?V~
117.manufacturing overhead 制造费用 -^Qm_lN
118.material requisition 领料单 Jcy+(7lE)
119.inventory-taking 存货盘点 Cg(&WJw(ep
120.bond certificate 债券 &5[B\yv
121.stock certificate 股票 '#C5m#v
122.audit report 审计报告 U.WXh(`%
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 QHxo
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125.unqualified opinion 无保留意见 Y2IMHNtH
126.qualified opinion 保留意见 d}y
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127.disclaimer of opinion 无法表示意见 zR4]buHnE
128.adverse opinion 否定意见 BRa9j:_b
129 Auditors‘Report审计报告 i&%m^p
130 internal audit内部审计 _pmo
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131 public sector audit政府审计 0NK|3]p
账项基础审计accounting number-based audit DheQcM
风险导向审计方法risk-oriented audit approach t3AmXx