1.audit 审计 HCnf2td
2.attestation !c(QSf502
鉴证 Ej(2w Q
3.credibility ]#eh&jw
可信赖程度 FvImX
4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 yY=<'{!
6.high levels of assurance 高水平保证 MWwJzVL8
7.compilation 编制 2W$lQ;iO
8.reliability 可靠性 .KA V) So"
9.relevance 相关性 6].:.b\qQc
10.professional skepticism 职业谨慎 'p}`i/
11.objectivity 客观性 Z5)eREi=
12. professional competence 专业胜任能力 Wr%7~y*K
13.Senior/CPA-in-charge 项目经理 ;)/@Xx
14.audit engagement letter 业务约定书 F8mC?fbK9
15.recurring audit 连续审计 d0UZ+ RR#
16.the client 委托人 Gp2!xKgm
17.change CPA 更换注册会计师 }[=YU%[o:
18.the existing CPA 现任注册会计师 bKz{wm%
19.the successor CPA 后任注册会计师 ;bjnL>eW
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 v|@1(
22.expert 专家 *8A6Q9YT
23.the board of directors 董事会 %v=!'?VT
24.knowledge of the entity‘ s business 了解被审计单位情况 78Y@OL_$
25.assess material misstatement risks评估重大错报风险 >)Dhi+D
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 y:so
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27.a general knowledge of ————- 初步了解―――的情况 S!dHNA:iU
28.a more knowledge of—————— 进一步了解的情况 Lo`
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29.the prior year‘s working papers 以前年度工作底稿 zG%
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30.minutes of meeting 会议纪要 gA:TL{X0
31.business risks 经营风险 tbur$00
32.appropriateness 适当性 A~71i&
33.accounting estimate 会计估计 3N%{B
34.management representations 管理层声明 #x)}29%e#
35.going concern assumption 持续经营假设 Jt=>-Spj
36.audit plan 审计计划 UxqWnHH.`
37.significant audit areas 重点审计领域 _}=E^/;(
38.error 错误 x:-`o_Q*i
39.fraud舞弊 lX;mhJj!
40.modified or additional procedures 修改或追加审计程序 [b1hC ~I;
41.misappropriation of assets 侵占资产 PrnrXl
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42.transactions without substance 虚假交易 r%-n*_?.s
43.unusual pressures 异常压力 *x,HnHT
44.the suspected noncompliance 涉嫌存在违法行为 j%xBo:
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 qi\n] I
47.approach the materiality level 接近重要性水平 9q|7<raS
48.an acceptably low level 可接受水平 P\(30
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 E+{5-[Zc*$
50.misstatements or omissions 错报或漏报 g!^J ,e=
51.aggregate 总计 mw+j|{[
52.subsequent events 期后事项 1uM/2sX
53.adjust the financial statements 调整财务报表 l%PnB
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54.perform additional audit procedures 实施追加的审计程序 DTy/jaK
55.audit risk 审计风险 0vckoE
56.detection risk 检查风险 Phlk1*1n
57.inappropriate audit opinion 不适当的审计意见 p7 [(z
58.material misstatement 重大的错报 .<w)Bmh
59.tolerable misstatement 可容忍错报 w2Kq(^?
60.the acceptable level of detection risk 可接受的检查风险 Lz6*H1~
61.assessed level of material misstatement risk 重大错报风险的评估水平 !%62Phai
62.simall business 小规模企业 HD00J]y_
63.accounting system 会计系统 NbDda/7ki
64.test of control 控制测试 p#<nK+6.8
65.walk-through test 穿行测试 ITvHD-,\
66.communication 沟通 {PmzkT}LF
67.flow chart 流程图 A$m<@%Sz
68.reperformance of internal control 重新执行 $rB!Ex{@ac
69.audit evidence 审计证据 PP4d?+;V
70.substantive procedures 实质性程序 ;Jo*|pju
71.assertions 认定 R0IF'
72.esistence 存在 y:9?P~
73.occurrence 发生 1ypjyu
74.completeness 完整性 gV`S%
75.rights and obligations 权利和义务 npj5U/
76.valuation and allocation 计价和分摊 m5qCq9Y
77.cutoff 截止 >w2f8tW`PP
78.accuracy 准确性 ULu O0\W
79.classification 分类 D;C5,rNt
80.inspection 检查 -x?Hj/
81.supervision of counting 监盘 S)Mby
82.observation 观察 6vWii)O.D
83.confirmation 函证 hXnw..0"
84.computation 计算 !PI0oh
85.analytical procedures 分析程序 T>5wQYh$'
86.vouch 核对
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87.trace 追查 &<t79d%{
88.audit sampling 审计抽样 o@',YF>OQ
89.error 误差 "
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90.expected error 预期误差 w(#:PsMo<
91.population 总体 E6Q91Wz9f
92.sampling risk 抽样风险 w= B
93.non- sampling risk 非抽样风险 f~iML5lG
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 e
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96.tolerable error 可容忍误差 ku-cn2M/
97.the risk of under reliance 信赖不足风险 8E=vR 8
98.the risk of over reliance 信赖过度风险 ZR2\dH*
99.the risk of incorrect rejection 误拒风险 x3_,nl
100. the risk of incorrect acceptance 误受风险 .Nk6
101.working trial balance 试算平衡表 `>y[wa>9r
102.index and cross-referencing 索引和交叉索引 > XZg@?Iw
103.cash receipt 现金收入 Sy:K:Z|[U
104.cash disbursement 现金支出 1"d\mE
105.bank statement 银行对账单 kp.|gzA6
106.bank reconciliation 银行存款余额调节表 Ga?UHw~
107.balance sheet date 资产负债表日 "d:.*2Z2
108.net realizable value 可变现净值 DbQBVy
109.storeroom 仓库 nDF&EE
110.sale invoice 销售发票 A` =]RJ
111.price list 价目表 bsMC#xT
112.positive confirmation request 积极式询证函 Bd QQ9$@5
113.negative confirmation request 消极式询证函 I,w^?o
114.purchase requisition 请购单 QdirE4W
115.receiving report 验收报告 #yX^?+Rc
116.gross margin 毛利 XWc|[>iO
117.manufacturing overhead 制造费用 R rxRa[{Z
118.material requisition 领料单 &'NQ)Dn
119.inventory-taking 存货盘点 @X|ok*v`
120.bond certificate 债券 Px$'(eMj^3
121.stock certificate 股票 O${r^6Hh
122.audit report 审计报告 G1A$PR
123.entity 被审计单位 svF*@(-P#
124.addressee of the audit report 审计报告的收件人 VBhE{4J
125.unqualified opinion 无保留意见 D8a)( wm
126.qualified opinion 保留意见 U:J /\-
127.disclaimer of opinion 无法表示意见 ;g6 nHek
128.adverse opinion 否定意见 }@3$)L%n_u
129 Auditors‘Report审计报告 rT o%=0P
130 internal audit内部审计 l#mtND3
131 public sector audit政府审计 QZWoKGd}+
账项基础审计accounting number-based audit W;5N04ko
风险导向审计方法risk-oriented audit approach Bk@bN~B4