1.audit 审计 qR_SQ
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2.attestation UYH|?Jw!N
鉴证 PMQb\%iE"
3.credibility {rz>^
可信赖程度 9Il'E6
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4.audit of financial statements 财务报表审计 ,Io0ZE>`V
5.agreed-upon procedures 执行商定程序 b#e]1Q
6.high levels of assurance 高水平保证 =1eV
7.compilation 编制 a!&bc8J7
8.reliability 可靠性 80 dSQ"y
9.relevance 相关性 OW?uZ<z
10.professional skepticism 职业谨慎 x4@MO|C
11.objectivity 客观性 ta@ISRK
12. professional competence 专业胜任能力 % /~os2R
13.Senior/CPA-in-charge 项目经理 bKTqX[ =
14.audit engagement letter 业务约定书 4a#B!x
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15.recurring audit 连续审计 9#ZzE/
16.the client 委托人 .x]'eq}
17.change CPA 更换注册会计师 wE)]
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18.the existing CPA 现任注册会计师 n<=y"*
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 *q+oeAYX
21.issue the audit report 出具审计报告 ?U
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22.expert 专家 YcPKM@xo
23.the board of directors 董事会 uQO(?nCi
24.knowledge of the entity‘ s business 了解被审计单位情况 .V7Y2!4TE
25.assess material misstatement risks评估重大错报风险 kBQ5]Q"
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 p!C_:Z5i
27.a general knowledge of ————- 初步了解―――的情况 c]S+70!n
28.a more knowledge of—————— 进一步了解的情况 =CWc`
29.the prior year‘s working papers 以前年度工作底稿 }#1UD
30.minutes of meeting 会议纪要 g9M')8a n
31.business risks 经营风险 u<$S>
32.appropriateness 适当性 r4;^c}
33.accounting estimate 会计估计 Cm9 9?K
34.management representations 管理层声明 8.:B=A
35.going concern assumption 持续经营假设 4
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36.audit plan 审计计划 i-|/2I9 %
37.significant audit areas 重点审计领域 )r-T=
38.error 错误 pM1=UF
39.fraud舞弊 cb\jrbj6
40.modified or additional procedures 修改或追加审计程序 bX a %EMF
41.misappropriation of assets 侵占资产 USlF+RY@3L
42.transactions without substance 虚假交易 s@/B*r9
43.unusual pressures 异常压力 &19lk
44.the suspected noncompliance 涉嫌存在违法行为 ^qE<yn
45.materialiy 重要性 .`:oP&9r
46.exceed the materiality level 超过重要性水平 @$2`DI{_^
47.approach the materiality level 接近重要性水平 4he v
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48.an acceptably low level 可接受水平 +s#S{b
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Bu*W1w\
50.misstatements or omissions 错报或漏报 !#}v:~[A
51.aggregate 总计 Bl>_&A)
52.subsequent events 期后事项 8<w
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53.adjust the financial statements 调整财务报表 Oex{:dO "F
54.perform additional audit procedures 实施追加的审计程序 dt`9RB$
55.audit risk 审计风险 XLkL#&Ir
56.detection risk 检查风险 2U-
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57.inappropriate audit opinion 不适当的审计意见 ]2hF!{wc
58.material misstatement 重大的错报 0IoXDx
59.tolerable misstatement 可容忍错报 Z!q2F%02FO
60.the acceptable level of detection risk 可接受的检查风险 M Ak-=?t
61.assessed level of material misstatement risk 重大错报风险的评估水平 Y&ct+w]%
62.simall business 小规模企业 o=mq$
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63.accounting system 会计系统 fvAh?<Ul
64.test of control 控制测试 Co{MIuL
65.walk-through test 穿行测试
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66.communication 沟通 qat45O4A1
67.flow chart 流程图 9}K(Q=
68.reperformance of internal control 重新执行 =:t@;y
69.audit evidence 审计证据 EM>c%BH<N
70.substantive procedures 实质性程序 BN<#x@m$]
71.assertions 认定 SX1Fyy6
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72.esistence 存在 >Hd~Ca>
73.occurrence 发生 ~frPV8^DP
74.completeness 完整性 3Hb .ZLE#
75.rights and obligations 权利和义务 6xDl=*&%
76.valuation and allocation 计价和分摊 l<0[ K(
77.cutoff 截止 /xX,
78.accuracy 准确性 1C5kS[!
79.classification 分类 lx A<iQia
80.inspection 检查 oo$WD6eCR
81.supervision of counting 监盘 ZNL;8sI?>
82.observation 观察 0-;DN:>
83.confirmation 函证 #cSw"A
84.computation 计算 o{S}e!Vb
85.analytical procedures 分析程序
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86.vouch 核对 X:xC>4]gG'
87.trace 追查 $ ufSNx(F
88.audit sampling 审计抽样 886 ('
89.error 误差 1pYmtr
90.expected error 预期误差 ,q'gG`M
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91.population 总体 7Ap~7)z[
92.sampling risk 抽样风险 hy!'Q>[`
93.non- sampling risk 非抽样风险 n]6}yJJo
94.sampling unit 抽样单位 5'{qEZs^QU
95.statistical sampling 统计抽样 -Y
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96.tolerable error 可容忍误差 82Z[eo
97.the risk of under reliance 信赖不足风险 ei|*s+OZu
98.the risk of over reliance 信赖过度风险 5CRc]Q#@
99.the risk of incorrect rejection 误拒风险 7YQK@lS
100. the risk of incorrect acceptance 误受风险 1 o
101.working trial balance 试算平衡表 Hb@G*L$
102.index and cross-referencing 索引和交叉索引 }v'PY/d.
103.cash receipt 现金收入 Eezlx9b
104.cash disbursement 现金支出 *`S)@'@:(
105.bank statement 银行对账单 \Z6gXO_
106.bank reconciliation 银行存款余额调节表 BRSgB-Rr7
107.balance sheet date 资产负债表日 b.%B;qB
108.net realizable value 可变现净值
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109.storeroom 仓库 =Nv=Q mO
110.sale invoice 销售发票 >H=Q$gI
111.price list 价目表 _($-dJ{
112.positive confirmation request 积极式询证函 CL<KBmW7
113.negative confirmation request 消极式询证函 **w*hd]
114.purchase requisition 请购单 1K*f4BnDr~
115.receiving report 验收报告 0Z1H6qn
116.gross margin 毛利 TYJnQ2m
117.manufacturing overhead 制造费用 @3expC
118.material requisition 领料单 P98X[0&
119.inventory-taking 存货盘点 D<
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120.bond certificate 债券 $@:>7Y"
121.stock certificate 股票 wk@(CKQzI,
122.audit report 审计报告 v,!Y=8~9
123.entity 被审计单位 Fy(nu-W
124.addressee of the audit report 审计报告的收件人 NbdM
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125.unqualified opinion 无保留意见 :)+@qxTy
126.qualified opinion 保留意见 wE8a4.
127.disclaimer of opinion 无法表示意见 .olPm3MC
128.adverse opinion 否定意见 _1>(GK5[
129 Auditors‘Report审计报告 b/n
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130 internal audit内部审计 _'v }=:X
131 public sector audit政府审计 MRVz:g\mi
账项基础审计accounting number-based audit g_Dt} !A\B
风险导向审计方法risk-oriented audit approach =Zb"T5E