1.audit 审计 ,z+n@sUR:
2.attestation KHeeB `V>J
鉴证 G12o?N0p
3.credibility OY!WEP$F-C
可信赖程度 "!D,9AkZS
4.audit of financial statements 财务报表审计 A
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5.agreed-upon procedures 执行商定程序 ~D/1U)k
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6.high levels of assurance 高水平保证 z07:E>D]
7.compilation 编制 (Q.I DDlr
8.reliability 可靠性 ]2iEi`"[
9.relevance 相关性 r8o^8 .
10.professional skepticism 职业谨慎 =^)$my\C:
11.objectivity 客观性 w@,v$4Oi
12. professional competence 专业胜任能力 '\"5qB
13.Senior/CPA-in-charge 项目经理 _) UnH
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14.audit engagement letter 业务约定书 DMKtTt[}
15.recurring audit 连续审计 >;fn,9w
16.the client 委托人 J@ 8OU
17.change CPA 更换注册会计师 5tY/ d=\k
18.the existing CPA 现任注册会计师 uME_/S uO
19.the successor CPA 后任注册会计师 D28>e
20.the preceding CPA前任注册会计师 +.xK`_[M
21.issue the audit report 出具审计报告 k<rJm
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22.expert 专家 Yv"B-oy
23.the board of directors 董事会 NezE]'}
24.knowledge of the entity‘ s business 了解被审计单位情况 Zk31|dL
25.assess material misstatement risks评估重大错报风险 Q>L.
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ^ Qxv5HS2
27.a general knowledge of ————- 初步了解―――的情况 r(zn1;zl
28.a more knowledge of—————— 进一步了解的情况 hF5(1s}e$
29.the prior year‘s working papers 以前年度工作底稿 y%<CkgZS
30.minutes of meeting 会议纪要 V2'5doo
31.business risks 经营风险 `9|Uu#x
32.appropriateness 适当性 9aKO||i,
33.accounting estimate 会计估计 *mW 2vJ/B
34.management representations 管理层声明 TW1#'G_#
35.going concern assumption 持续经营假设 &@D\4b,?nm
36.audit plan 审计计划 LFvZ 7M\\
37.significant audit areas 重点审计领域 -Q%Pg<Q-#
38.error 错误 o
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39.fraud舞弊 q/qig5Ou
40.modified or additional procedures 修改或追加审计程序 #E_<}o
41.misappropriation of assets 侵占资产 [Y^h)k{-$
42.transactions without substance 虚假交易 .(yJ+NU
43.unusual pressures 异常压力 ]q&NO(:kbq
44.the suspected noncompliance 涉嫌存在违法行为 ,z>w^_
45.materialiy 重要性 pxW*kS
46.exceed the materiality level 超过重要性水平 wv Mp~
47.approach the materiality level 接近重要性水平 P5lk3Zg'
48.an acceptably low level 可接受水平 &{ZUY3
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 F|8;Sw b5
50.misstatements or omissions 错报或漏报 n`T4P$pt
51.aggregate 总计 9d!mGnl
52.subsequent events 期后事项 ciFqj3JS
53.adjust the financial statements 调整财务报表 8wn{W_5a
54.perform additional audit procedures 实施追加的审计程序 ff00s+
55.audit risk 审计风险 &+yoPF
56.detection risk 检查风险 v'r)d-T
57.inappropriate audit opinion 不适当的审计意见 6wZ)GLW[
58.material misstatement 重大的错报 a`LkP%
59.tolerable misstatement 可容忍错报 xRqA^Ad
60.the acceptable level of detection risk 可接受的检查风险 `^h:}V
61.assessed level of material misstatement risk 重大错报风险的评估水平 "ZFH_5<
62.simall business 小规模企业 #RHt;SFx
63.accounting system 会计系统 gq="&
64.test of control 控制测试 <*oV-A
65.walk-through test 穿行测试 A>_,tt
66.communication 沟通 y>^0q/=]?O
67.flow chart 流程图 YoWXHg!U
68.reperformance of internal control 重新执行 QH?sx k2
69.audit evidence 审计证据 x1Z*R+|>2
70.substantive procedures 实质性程序 DD`DU^o<
71.assertions 认定 n98sY+$-z
72.esistence 存在 M;YJpi
73.occurrence 发生 Z_[L5B]Gwd
74.completeness 完整性 R]0`-_T
75.rights and obligations 权利和义务 S27s Rxfr
76.valuation and allocation 计价和分摊 h67{qY[J[
77.cutoff 截止 dEW= V"W
78.accuracy 准确性 > }kZXeR|
79.classification 分类 6Xbf3So
80.inspection 检查 PX` xr1o
81.supervision of counting 监盘 zMd><UQP{
82.observation 观察 M4% 3a j
83.confirmation 函证 6;;2e> e
84.computation 计算 U\M9
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85.analytical procedures 分析程序 c:<a"$
86.vouch 核对 ?-8DS5
87.trace 追查 4vCUVo r
88.audit sampling 审计抽样 +[4y)y`
89.error 误差 f>3)}9?xc}
90.expected error 预期误差 gAf4wq
91.population 总体 s_e*jM1
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 [a?bv7Kz
94.sampling unit 抽样单位 9~jS_Y)"
95.statistical sampling 统计抽样 m;
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96.tolerable error 可容忍误差 }w8yYI
97.the risk of under reliance 信赖不足风险 G\^<MR|
98.the risk of over reliance 信赖过度风险 Mc$rsqDz
99.the risk of incorrect rejection 误拒风险 5".bM8o
100. the risk of incorrect acceptance 误受风险 $RU K<JN$6
101.working trial balance 试算平衡表 fzvyR2 I
102.index and cross-referencing 索引和交叉索引 *zW]IQ'A
103.cash receipt 现金收入 rmr :G
104.cash disbursement 现金支出 yB 'C9wEH
105.bank statement 银行对账单 ;'
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106.bank reconciliation 银行存款余额调节表 hMUUnr"8;i
107.balance sheet date 资产负债表日 9vSKIq
108.net realizable value 可变现净值 B+Ft
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109.storeroom 仓库 @AK&R~<
110.sale invoice 销售发票 0)ZLdF_6
111.price list 价目表 YHMJ5IM@.
112.positive confirmation request 积极式询证函 %5nEyZOq
113.negative confirmation request 消极式询证函 >y(loMl
114.purchase requisition 请购单 Hi*|f!,H?
115.receiving report 验收报告 eKZS_Q d
116.gross margin 毛利 uh \Tf5
117.manufacturing overhead 制造费用 E&5S[n9{3
118.material requisition 领料单 L4bYVTm|
119.inventory-taking 存货盘点 #M5d,%?+#[
120.bond certificate 债券 ?<Lm58p8
121.stock certificate 股票 :R>RCR2g)
122.audit report 审计报告 dDD5OnWmJ
123.entity 被审计单位 `(=?k[48
124.addressee of the audit report 审计报告的收件人 c27(en(
125.unqualified opinion 无保留意见 .k
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126.qualified opinion 保留意见 pS}IU{#;
127.disclaimer of opinion 无法表示意见 ;%^{Zybh
128.adverse opinion 否定意见 xtKU;+#
129 Auditors‘Report审计报告 t1yOAbI
130 internal audit内部审计 MUGoW;}v)
131 public sector audit政府审计 S?J(VJqE
账项基础审计accounting number-based audit Q]3]Z/i
风险导向审计方法risk-oriented audit approach ]@#wR