1.audit 审计 f3h]t0M
2.attestation e ]2GAJLI
鉴证 LA(/UA3Izd
3.credibility :x^e T
可信赖程度 J @IKXhb7_
4.audit of financial statements 财务报表审计 R?}%rP+^e
5.agreed-upon procedures 执行商定程序 q%)."10}]
6.high levels of assurance 高水平保证 C*t0`3g
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7.compilation 编制 fl4'dv
8.reliability 可靠性 }wJH@'0+
9.relevance 相关性 BE0Xg
10.professional skepticism 职业谨慎 60D6UW
11.objectivity 客观性 ofgNL .u
12. professional competence 专业胜任能力 ?/~Q9My
13.Senior/CPA-in-charge 项目经理 bz [?M}
14.audit engagement letter 业务约定书 1&Mpx!K*T
15.recurring audit 连续审计 ?f!
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16.the client 委托人 >{Xyl):
17.change CPA 更换注册会计师 P$@:T[}v
18.the existing CPA 现任注册会计师 ^$rqyWZYp
19.the successor CPA 后任注册会计师 _U,Hi?b"$}
20.the preceding CPA前任注册会计师 Q]dKyMSSA
21.issue the audit report 出具审计报告 KmWd$Qy,
22.expert 专家 GNW.n(a
23.the board of directors 董事会 gnf4H
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24.knowledge of the entity‘ s business 了解被审计单位情况 -afNiNiY
25.assess material misstatement risks评估重大错报风险 3b`#)y^y?%
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 ]9wTAb
27.a general knowledge of ————- 初步了解―――的情况 zW[HGI6w
28.a more knowledge of—————— 进一步了解的情况 R(f%*S4
29.the prior year‘s working papers 以前年度工作底稿 <^ratz!-
30.minutes of meeting 会议纪要 [EQTrr(
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31.business risks 经营风险 4]xD-sc
32.appropriateness 适当性 U_UN& /f
33.accounting estimate 会计估计 EQ"+G[j~x
34.management representations 管理层声明 R[QBFL<
35.going concern assumption 持续经营假设 5E}]U,$
36.audit plan 审计计划 7dR]$~+*e
37.significant audit areas 重点审计领域 X'xnJtk
38.error 错误 lj+&3<E
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 a?X
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41.misappropriation of assets 侵占资产 ],'"iVh
42.transactions without substance 虚假交易 sy6[%8D$
43.unusual pressures 异常压力 Odw9]`,T
44.the suspected noncompliance 涉嫌存在违法行为 `y{[e j
45.materialiy 重要性 {c<cSrfI
46.exceed the materiality level 超过重要性水平 [?XP[h gd
47.approach the materiality level 接近重要性水平 A3J=,aRI_v
48.an acceptably low level 可接受水平 UunZ/A$]m
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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50.misstatements or omissions 错报或漏报 #TB
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51.aggregate 总计 \J-D
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52.subsequent events 期后事项 Y+0GJ
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53.adjust the financial statements 调整财务报表 g?@fHFct
54.perform additional audit procedures 实施追加的审计程序 I(z16wQ
55.audit risk 审计风险 J M;WCV%NM
56.detection risk 检查风险 d9 l2mJzW
57.inappropriate audit opinion 不适当的审计意见 xgvwH?<
58.material misstatement 重大的错报 Q+O./1x*,
59.tolerable misstatement 可容忍错报 o;OEb
60.the acceptable level of detection risk 可接受的检查风险 !';;q
61.assessed level of material misstatement risk 重大错报风险的评估水平 R ^INl@(O
62.simall business 小规模企业 .
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63.accounting system 会计系统 (Dx p
64.test of control 控制测试 .F/s(
65.walk-through test 穿行测试 ku#WQL
66.communication 沟通 g#G ]}8C
67.flow chart 流程图 NFqGbA|
68.reperformance of internal control 重新执行 t"vkd
69.audit evidence 审计证据 ,hp8b$
70.substantive procedures 实质性程序 HI[Pf%${
71.assertions 认定 5!Ovd
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72.esistence 存在 %{?9#))
73.occurrence 发生 Q9&H/]"v
74.completeness 完整性 v]}\Ns/
75.rights and obligations 权利和义务 _s}`ohKvD
76.valuation and allocation 计价和分摊 HKVtO%&
77.cutoff 截止 {/qQ=$t
78.accuracy 准确性 n(sseQ|\
79.classification 分类 [n3@*)q's
80.inspection 检查 |3`8$-
81.supervision of counting 监盘 |w5,%#AeO$
82.observation 观察 Q!r` G
83.confirmation 函证 gSe3S-Lt
84.computation 计算 ^zfs8]QSf
85.analytical procedures 分析程序 |<MSV KW
86.vouch 核对 wEQZ9?\
87.trace 追查 T9Fe!yVA
88.audit sampling 审计抽样 xl@~K^c]
89.error 误差 s(r4m/
90.expected error 预期误差 3u<
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91.population 总体 x~](d8*=
92.sampling risk 抽样风险 F
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93.non- sampling risk 非抽样风险 }hcY5E-n
94.sampling unit 抽样单位 lAkg47i
95.statistical sampling 统计抽样 /<Z3x
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96.tolerable error 可容忍误差 &q#.
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97.the risk of under reliance 信赖不足风险 u-QHV1H`(
98.the risk of over reliance 信赖过度风险 rE0%R+4?
99.the risk of incorrect rejection 误拒风险 w:mm@8N
100. the risk of incorrect acceptance 误受风险 F^5\w-gLY
101.working trial balance 试算平衡表 )jh~jU? c@
102.index and cross-referencing 索引和交叉索引 S 8)!70
103.cash receipt 现金收入 ,hm&]
104.cash disbursement 现金支出 Fh/sD?
105.bank statement 银行对账单 yD@1H(yM
106.bank reconciliation 银行存款余额调节表 FrE#l.)?!
107.balance sheet date 资产负债表日 yJ;Qe_up
108.net realizable value 可变现净值 Eqh*"hE7
109.storeroom 仓库 |/n
110.sale invoice 销售发票 D
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111.price list 价目表 9_ZGb"
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112.positive confirmation request 积极式询证函 nYe:$t3F=
113.negative confirmation request 消极式询证函 :>F3es`
114.purchase requisition 请购单 /Pg)@*~
115.receiving report 验收报告 Zay%QNsb
116.gross margin 毛利 RE1M4UV.
117.manufacturing overhead 制造费用 wJ"]H!r0
118.material requisition 领料单 A2$05a$%
119.inventory-taking 存货盘点 ^F&j;8U
120.bond certificate 债券 /U`p|M;
121.stock certificate 股票 -FJLM
122.audit report 审计报告 Ys|SacWC
123.entity 被审计单位 =ADOf_n}
124.addressee of the audit report 审计报告的收件人 {qOqtkj
125.unqualified opinion 无保留意见 =|2F?
126.qualified opinion 保留意见 X,{[R |
127.disclaimer of opinion 无法表示意见 M27H{}v
128.adverse opinion 否定意见 2\;/mQI2A
129 Auditors‘Report审计报告 O 0$V+fE
130 internal audit内部审计 f.$*9Fkw
131 public sector audit政府审计 k|{ 4"4r
账项基础审计accounting number-based audit "oyB
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风险导向审计方法risk-oriented audit approach t0Jqr)9}6