1.audit 审计 3Q/#T1@
2.attestation )o!XWh
鉴证 jClj_E
3.credibility Ba\6?K
可信赖程度 &iN--~}!$
4.audit of financial statements 财务报表审计 1
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5.agreed-upon procedures 执行商定程序 9*6]&:fm
6.high levels of assurance 高水平保证 &Bx
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7.compilation 编制 OT
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8.reliability 可靠性
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9.relevance 相关性 sqx`">R
10.professional skepticism 职业谨慎 -{h
11.objectivity 客观性 VcK}2<8:+~
12. professional competence 专业胜任能力 >Ps7I
13.Senior/CPA-in-charge 项目经理 %}2@rLP
14.audit engagement letter 业务约定书 bIt=v)%$
15.recurring audit 连续审计 D j\e@?Y
16.the client 委托人 ()PKw,pD
17.change CPA 更换注册会计师 +@X5!S6
18.the existing CPA 现任注册会计师 G;gJNK"e
19.the successor CPA 后任注册会计师 x0a.!
20.the preceding CPA前任注册会计师 O!D/|.Q#%
21.issue the audit report 出具审计报告 &PcyKpyd
22.expert 专家 4t4olkK3Oa
23.the board of directors 董事会 fpM#XFj
24.knowledge of the entity‘ s business 了解被审计单位情况 HEK-L)S.
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25.assess material misstatement risks评估重大错报风险 3`9{T>
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 Kex[ >L10G
27.a general knowledge of ————- 初步了解―――的情况 F?Ju
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28.a more knowledge of—————— 进一步了解的情况 lA>\Ko
29.the prior year‘s working papers 以前年度工作底稿 Kr L>FI
30.minutes of meeting 会议纪要 e2CV6F@a
31.business risks 经营风险 [%HIbw J
32.appropriateness 适当性 Fb2%!0i
33.accounting estimate 会计估计 HOt>}x
34.management representations 管理层声明 9?+9UlJ7K
35.going concern assumption 持续经营假设 hwnx<f '
36.audit plan 审计计划 x}fn'iUnm
37.significant audit areas 重点审计领域 v}Wmd4Y'
38.error 错误 {u7##Vrgt8
39.fraud舞弊 rl:KJ\*D
40.modified or additional procedures 修改或追加审计程序 m$>iS@R
41.misappropriation of assets 侵占资产 NTs;FX~g[
42.transactions without substance 虚假交易 H;<!TX.zD
43.unusual pressures 异常压力 "cho }X
44.the suspected noncompliance 涉嫌存在违法行为 ? y},,
45.materialiy 重要性 B%<e FFV\
46.exceed the materiality level 超过重要性水平 j{#Wn
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47.approach the materiality level 接近重要性水平 cu#e38M&eE
48.an acceptably low level 可接受水平 QhGXBM
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 )J/HkOj"V
50.misstatements or omissions 错报或漏报 h
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51.aggregate 总计 3bC
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52.subsequent events 期后事项 z xD,E@lF
53.adjust the financial statements 调整财务报表 +2cs#i
54.perform additional audit procedures 实施追加的审计程序 OVoO6F]
55.audit risk 审计风险 p5c8YfM
56.detection risk 检查风险 \hk/1/siyF
57.inappropriate audit opinion 不适当的审计意见 zLjgCS<7
58.material misstatement 重大的错报 !7lj>B A
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59.tolerable misstatement 可容忍错报 ,W5.:0Y;f[
60.the acceptable level of detection risk 可接受的检查风险 A,i()R'I
61.assessed level of material misstatement risk 重大错报风险的评估水平 D>ai.T%n
62.simall business 小规模企业 ~JZ3a0$^
63.accounting system 会计系统 ateUpGM QU
64.test of control 控制测试 _rQUE^9
65.walk-through test 穿行测试
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66.communication 沟通 _[Gb)/@mM
67.flow chart 流程图 2iXoj&3e
68.reperformance of internal control 重新执行 {'3D1#SK
69.audit evidence 审计证据 2V#6q,2
70.substantive procedures 实质性程序 -$Y8!5 4
71.assertions 认定 #*IVlchA"B
72.esistence 存在 .e[Tu|qo
73.occurrence 发生 irxz l3
74.completeness 完整性 Yt1mB[&f^
75.rights and obligations 权利和义务 #JNy
76.valuation and allocation 计价和分摊 pD`/_-=^h
77.cutoff 截止 m$UvFP1>u1
78.accuracy 准确性 ~2%3FV^
79.classification 分类 :Am-8
80.inspection 检查 10N,?a
81.supervision of counting 监盘 ]Bu DaxWN
82.observation 观察 '%4P;HO
83.confirmation 函证 w[fDk1H)
84.computation 计算 &H;8QZ8uw
85.analytical procedures 分析程序 p,
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86.vouch 核对 4!%]fg}Um
87.trace 追查 vb
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88.audit sampling 审计抽样 ~@c-*
89.error 误差 u]vPy
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90.expected error 预期误差 mX_)b>iW
91.population 总体 IvU{Xm"qB
92.sampling risk 抽样风险 HFh /$VM
93.non- sampling risk 非抽样风险 TL-i=\{L:d
94.sampling unit 抽样单位 W}gVIfe
95.statistical sampling 统计抽样 =3+L#P=i9
96.tolerable error 可容忍误差 ,7/
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97.the risk of under reliance 信赖不足风险 K^D82tP
98.the risk of over reliance 信赖过度风险 )LFD6\z1pl
99.the risk of incorrect rejection 误拒风险 8GB]95JWwp
100. the risk of incorrect acceptance 误受风险 ?z.Isvn
101.working trial balance 试算平衡表 )
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102.index and cross-referencing 索引和交叉索引 -q2MrJ*
103.cash receipt 现金收入 OhWC}s
104.cash disbursement 现金支出 Lt<oi8'N
105.bank statement 银行对账单 D$pj#
106.bank reconciliation 银行存款余额调节表 >q|Q-I~gs
107.balance sheet date 资产负债表日 pDDG_4E>
108.net realizable value 可变现净值 jb@\i@-
109.storeroom 仓库 K+ehr
110.sale invoice 销售发票 3"i% {
111.price list 价目表 /Dd\PjIH{
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 I)[B9rbe
114.purchase requisition 请购单 )+GX<2_
115.receiving report 验收报告 zzJ^x8#R
116.gross margin 毛利 U>3
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117.manufacturing overhead 制造费用 -uR{X G. D
118.material requisition 领料单 1M+Zkak7p
119.inventory-taking 存货盘点 O)<r>vqe}
120.bond certificate 债券 '
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121.stock certificate 股票 D0M!"c>\
122.audit report 审计报告 *PcVSEP/0
123.entity 被审计单位 {5x>y:v
124.addressee of the audit report 审计报告的收件人 7+
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125.unqualified opinion 无保留意见 '5WN,Vy8.
126.qualified opinion 保留意见 lZ a?Y@
127.disclaimer of opinion 无法表示意见 (4ZLpsbJ
128.adverse opinion 否定意见 'wE\{1~_[+
129 Auditors‘Report审计报告 cju@W]
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130 internal audit内部审计 {d}26 $<$]
131 public sector audit政府审计 1}DerX 6
账项基础审计accounting number-based audit onh?/3l
风险导向审计方法risk-oriented audit approach a@k.$