1.audit 审计 b3R(O|
2.attestation E~fb
#6
鉴证 E] /2u3p
3.credibility {G x=QNd
可信赖程度 6Yodx$
4.audit of financial statements 财务报表审计 ' *a}*(0OA
5.agreed-upon procedures 执行商定程序 b/
\EN)
6.high levels of assurance 高水平保证 saiXFM7J
7.compilation 编制 [O&}Qk
8.reliability 可靠性 O{~Xp!QQt
9.relevance 相关性 |6bvUFr
10.professional skepticism 职业谨慎 6wWhM&Wd
11.objectivity 客观性 =KOi#;1
12. professional competence 专业胜任能力 T*%GeY
[
13.Senior/CPA-in-charge 项目经理 tB~#;:g
14.audit engagement letter 业务约定书 i56Rdb
15.recurring audit 连续审计 %|}*xMQ
16.the client 委托人 T%6JVFD
17.change CPA 更换注册会计师 ~^a>C
18.the existing CPA 现任注册会计师 OHBCanZZ,
19.the successor CPA 后任注册会计师 HYGd
:SeH
20.the preceding CPA前任注册会计师 |rk.t g9
21.issue the audit report 出具审计报告 Qw2-Vv4!"
22.expert 专家 *`u|1}h|
23.the board of directors 董事会 Qe_{<E
24.knowledge of the entity‘ s business 了解被审计单位情况 N6-7RoA+
25.assess material misstatement risks评估重大错报风险 9M27;"gK
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 iv +a5
27.a general knowledge of ————- 初步了解―――的情况 Z8bg5%
28.a more knowledge of—————— 进一步了解的情况 "kFH*I+v
29.the prior year‘s working papers 以前年度工作底稿 YAT@xZs-
30.minutes of meeting 会议纪要 mih}?oi
31.business risks 经营风险 vkhPE(f
32.appropriateness 适当性 ?.<
Qgd
33.accounting estimate 会计估计 ri8=u$!
34.management representations 管理层声明 ^0| :
35.going concern assumption 持续经营假设 G-9i
36.audit plan 审计计划 PbZ%[F
37.significant audit areas 重点审计领域 %\48hSe
38.error 错误 }g-w[w 7p
39.fraud舞弊 2yn"K|
40.modified or additional procedures 修改或追加审计程序 CqC
)H7A
41.misappropriation of assets 侵占资产 B3&C&o.h
42.transactions without substance 虚假交易 qsoq1u,?
43.unusual pressures 异常压力 zX*5yNd
44.the suspected noncompliance 涉嫌存在违法行为 ;.sYE/ZVi
45.materialiy 重要性 m0ra
46.exceed the materiality level 超过重要性水平 |}:}14ty
47.approach the materiality level 接近重要性水平 ~%=%5}
48.an acceptably low level 可接受水平 TxF^zx\
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ynM~&]fk#k
50.misstatements or omissions 错报或漏报 PVlCj
51.aggregate 总计 )e3w-es~4
52.subsequent events 期后事项 hO$Gx*e$
53.adjust the financial statements 调整财务报表 IKP_%R8.
54.perform additional audit procedures 实施追加的审计程序 t{iRCj
55.audit risk 审计风险 V':A!
56.detection risk 检查风险 .lb]Xa*n
57.inappropriate audit opinion 不适当的审计意见 kEC^_sO"
58.material misstatement 重大的错报 ,v})
59.tolerable misstatement 可容忍错报 CUH u=
60.the acceptable level of detection risk 可接受的检查风险 m85ZcyW1T
61.assessed level of material misstatement risk 重大错报风险的评估水平 %8u9:Cl):
62.simall business 小规模企业 r&a}U6k(y
63.accounting system 会计系统 2! ,ndLA
64.test of control 控制测试 S`5bcxI_
65.walk-through test 穿行测试 zW#5 /*@
66.communication 沟通 #N`G2}1J
67.flow chart 流程图 %!A:Ka!m.
68.reperformance of internal control 重新执行 HoAg8siQ
69.audit evidence 审计证据 ,i}EGW,9q
70.substantive procedures 实质性程序 hu0z
36
71.assertions 认定 s(Gs?6}>T
72.esistence 存在 ?:`s
E"
73.occurrence 发生 yW'{Z]09
74.completeness 完整性 vv,<#4d
75.rights and obligations 权利和义务 -JEPh!oTt
76.valuation and allocation 计价和分摊 {0F/6GwUC
77.cutoff 截止 *cWHl@4
78.accuracy 准确性 [Lji LKW
79.classification 分类 ${z#{c1
80.inspection 检查 !5De?OXe
81.supervision of counting 监盘 |%5Aku0`s
82.observation 观察 8*/;W&7y
83.confirmation 函证 +%9Re5R
84.computation 计算 x1g-@{8]j
85.analytical procedures 分析程序 Z+U -+eG
86.vouch 核对 AcnY6:3Y|
87.trace 追查 J#Y0R"fo
88.audit sampling 审计抽样 #A4WFZ
89.error 误差 Sw E7U~
90.expected error 预期误差 `+< ^Svou
91.population 总体 ?Ybq]J\q
92.sampling risk 抽样风险 jq]5Y^e
93.non- sampling risk 非抽样风险 ",aNYJR>*!
94.sampling unit 抽样单位 08jk~$%
95.statistical sampling 统计抽样
tM\BO0
96.tolerable error 可容忍误差 2Cy,#X%j>
97.the risk of under reliance 信赖不足风险 Q]=/e7
98.the risk of over reliance 信赖过度风险 =gSc{ i|
99.the risk of incorrect rejection 误拒风险 3S_H&>K
100. the risk of incorrect acceptance 误受风险 l:@=9Fp>
101.working trial balance 试算平衡表 pJe!~eyHm
102.index and cross-referencing 索引和交叉索引 d:>^]5cE&
103.cash receipt 现金收入 e?;c9]XO,o
104.cash disbursement 现金支出 D`G; C
105.bank statement 银行对账单 t=}]4&Yp
106.bank reconciliation 银行存款余额调节表 nU{Qi;0
107.balance sheet date 资产负债表日 hx@@[sKF7
108.net realizable value 可变现净值 /PSXuVtu5
109.storeroom 仓库 1ED7.#g
110.sale invoice 销售发票 ENqZ=Lyq
111.price list 价目表 UmpHae
112.positive confirmation request 积极式询证函 {_(R?V]w,
113.negative confirmation request 消极式询证函 TDk[,4
114.purchase requisition 请购单 mgH~GKf^
115.receiving report 验收报告 +`"Tn`O
116.gross margin 毛利 -`Z!p
117.manufacturing overhead 制造费用 H~JgZ pw
118.material requisition 领料单 $LuU
119.inventory-taking 存货盘点 9C?SEbC
120.bond certificate 债券 +UOVD:G
121.stock certificate 股票 i^:#*Q-co
122.audit report 审计报告 M1/(Xla3
123.entity 被审计单位 cZYvP
124.addressee of the audit report 审计报告的收件人 MkGQ
125.unqualified opinion 无保留意见 Zbre5&aU
126.qualified opinion 保留意见 1l)j(,Zd*
127.disclaimer of opinion 无法表示意见 8dx7@y?z
128.adverse opinion 否定意见 M]Vi]s
129 Auditors‘Report审计报告 0OG
3#pE
130 internal audit内部审计 Z>R@
131 public sector audit政府审计 -J6`
账项基础审计accounting number-based audit a(yWIgD\\
风险导向审计方法risk-oriented audit approach go=xx.WJ