1.audit 审计 D}%VZA}].
2.attestation oe6Ex5h
鉴证 w2$ L;q
3.credibility 4PC'7V=S
可信赖程度 0r@LA|P
4.audit of financial statements 财务报表审计 Pf8_6 z_
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 9[t-W:3c7
7.compilation 编制 /3+E-|4s
8.reliability 可靠性 [L7
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9.relevance 相关性 B'Nvl#
10.professional skepticism 职业谨慎 YTgT2w
11.objectivity 客观性 =PU@'OG
12. professional competence 专业胜任能力 %to
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13.Senior/CPA-in-charge 项目经理 }+ W5Snx
14.audit engagement letter 业务约定书 3b?-83a
15.recurring audit 连续审计 mGz'%?zj
16.the client 委托人 xR'd}>`
17.change CPA 更换注册会计师 E=v4|/['N
18.the existing CPA 现任注册会计师 vr>J$
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19.the successor CPA 后任注册会计师 u 'ng'j'
20.the preceding CPA前任注册会计师 Q0PqyobD
21.issue the audit report 出具审计报告 Jx3a7CpX
22.expert 专家 bz&9]%S<
23.the board of directors 董事会 ,g
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24.knowledge of the entity‘ s business 了解被审计单位情况 U ;4;>
25.assess material misstatement risks评估重大错报风险 nP=/XiCj
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 uxrNkZia
27.a general knowledge of ————- 初步了解―――的情况 J_
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28.a more knowledge of—————— 进一步了解的情况 ?#5)TAW
29.the prior year‘s working papers 以前年度工作底稿 \ }-v
30.minutes of meeting 会议纪要 v&^N +>p
31.business risks 经营风险 #.j:P#
32.appropriateness 适当性 $~EY:
33.accounting estimate 会计估计 <^Q`
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34.management representations 管理层声明 ;?o"{mbb
35.going concern assumption 持续经营假设 OOsd*nX/
36.audit plan 审计计划 yC}x6xG
37.significant audit areas 重点审计领域 /Wjf"dG}
38.error 错误 lr,i5n{6
39.fraud舞弊 lK
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40.modified or additional procedures 修改或追加审计程序 GwD"j]
41.misappropriation of assets 侵占资产 ]sI{+$~:c
42.transactions without substance 虚假交易 5OFb9YX
43.unusual pressures 异常压力 P.|g4EdND
44.the suspected noncompliance 涉嫌存在违法行为 %D^j7`Z
45.materialiy 重要性 6Hpj&Qm
46.exceed the materiality level 超过重要性水平 WtSlD9 h
47.approach the materiality level 接近重要性水平 I>3G"[t
48.an acceptably low level 可接受水平 M+Y^ A7
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 iL IKrU+`
50.misstatements or omissions 错报或漏报 3~0X
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51.aggregate 总计 TwE&5F*
52.subsequent events 期后事项 RG_)<U/B
53.adjust the financial statements 调整财务报表 \AR3DDm
54.perform additional audit procedures 实施追加的审计程序 k.0pPl
55.audit risk 审计风险 '$OLU[(Y
56.detection risk 检查风险 64!V8&Ay
57.inappropriate audit opinion 不适当的审计意见 cW $~86u"C
58.material misstatement 重大的错报 %hzNkyD)Y
59.tolerable misstatement 可容忍错报 j%&^qD,
60.the acceptable level of detection risk 可接受的检查风险 T|nN.
61.assessed level of material misstatement risk 重大错报风险的评估水平 \=g%W^i
62.simall business 小规模企业 CV,[x[L#{
63.accounting system 会计系统 A7:W0Gg
64.test of control 控制测试 K[|d7e
65.walk-through test 穿行测试 2TC7${^9}J
66.communication 沟通 "V_PWEi
67.flow chart 流程图 p&\x*~6u
68.reperformance of internal control 重新执行 hta$k%2
69.audit evidence 审计证据 xZ"kJ'C4}
70.substantive procedures 实质性程序 8<ri"m,
71.assertions 认定 [+y/qx79
72.esistence 存在 >^Z!
73.occurrence 发生 Ie;}k;?-
74.completeness 完整性 KK*"s^L
75.rights and obligations 权利和义务 ^coJ"[D
76.valuation and allocation 计价和分摊 whg?X&j\V
77.cutoff 截止 pRdO4?l
78.accuracy 准确性 pKSVT
79.classification 分类 #P6;-d@a
80.inspection 检查 $}7WJz:
81.supervision of counting 监盘 xF{<-b
82.observation 观察 xH8nn3U
83.confirmation 函证 e{9(9q
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84.computation 计算 L``K. DF
85.analytical procedures 分析程序 HPj7i;?O
86.vouch 核对 _zO,VL
87.trace 追查 M:(k7a+[^
88.audit sampling 审计抽样 Zt[1RMO
89.error 误差 ',*
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90.expected error 预期误差 0)qLW&
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91.population 总体 ]urcA,a
92.sampling risk 抽样风险 CLD*\)QD\
93.non- sampling risk 非抽样风险 F3a"SKMW
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 V9m1n=r
96.tolerable error 可容忍误差 `}u~nu<
97.the risk of under reliance 信赖不足风险 C`x>)wm:
98.the risk of over reliance 信赖过度风险 2S8/
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99.the risk of incorrect rejection 误拒风险 )P.|Xk:r
100. the risk of incorrect acceptance 误受风险 TM':G9n
101.working trial balance 试算平衡表 GRj{*zs
102.index and cross-referencing 索引和交叉索引 S?=2GY
103.cash receipt 现金收入 ZD0Q<8%
104.cash disbursement 现金支出 W~QZ
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105.bank statement 银行对账单 >[Q(!Ai
106.bank reconciliation 银行存款余额调节表 ^IM;D)X&:
107.balance sheet date 资产负债表日 15gI-Qb
108.net realizable value 可变现净值 F+AShh
109.storeroom 仓库 BZx#@356N
110.sale invoice 销售发票 _Oq (&I
111.price list 价目表 (F7!&] 8%
112.positive confirmation request 积极式询证函 Rm *"SG
113.negative confirmation request 消极式询证函 J]|-.Wv1
114.purchase requisition 请购单 QkzPzbF"
115.receiving report 验收报告 TZ
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116.gross margin 毛利 Xf9VW}`*8
117.manufacturing overhead 制造费用 !H,R$3~
118.material requisition 领料单 G(4:yK0
119.inventory-taking 存货盘点 ^ yu^Du
120.bond certificate 债券 K)0 6][,
121.stock certificate 股票 mnXaf)"
122.audit report 审计报告 -i @!{ ?
123.entity 被审计单位 '&T4ryq3"
124.addressee of the audit report 审计报告的收件人 88)0Xi|]KP
125.unqualified opinion 无保留意见 Tj*zlb4
126.qualified opinion 保留意见 )WEyB~'o
127.disclaimer of opinion 无法表示意见 z/rN+ ,
128.adverse opinion 否定意见 m.EWYO0XQ
129 Auditors‘Report审计报告 :d!.E$S
130 internal audit内部审计 Khw!+!(H
131 public sector audit政府审计 Ctt{j'-[
账项基础审计accounting number-based audit x_(B7ob
风险导向审计方法risk-oriented audit approach i' |S
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