1.audit 审计 M@^U0
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2.attestation Gm&2R4 )EP
鉴证 9!t4>
3.credibility }~*rx7p
可信赖程度 3%M.U)|+
4.audit of financial statements 财务报表审计 sA_X<>vAKJ
5.agreed-upon procedures 执行商定程序 <7gMl
6.high levels of assurance 高水平保证 i f@W
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7.compilation 编制 dp^N_9$cdO
8.reliability 可靠性 XZ:1!;
9.relevance 相关性 Mj~${vj
10.professional skepticism 职业谨慎 8t9aHla
11.objectivity 客观性 *:QXz<_x+
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 B/Ba5z"r$
14.audit engagement letter 业务约定书 q$^<zY
15.recurring audit 连续审计 R|t;p!T
16.the client 委托人 !Y%D
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17.change CPA 更换注册会计师 xzK>Xi?
18.the existing CPA 现任注册会计师 ~N[|bPRmhE
19.the successor CPA 后任注册会计师 MYTS3(
20.the preceding CPA前任注册会计师 Mx
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21.issue the audit report 出具审计报告 ALR:MAXwC
22.expert 专家 lCE2SKj
23.the board of directors 董事会 5<r)+?!n
24.knowledge of the entity‘ s business 了解被审计单位情况 lS3 _Ild
25.assess material misstatement risks评估重大错报风险 B,0+HoP
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 |!5@xs*T
27.a general knowledge of ————- 初步了解―――的情况 Mw|SH;nM
28.a more knowledge of—————— 进一步了解的情况 qP`?M\!O
29.the prior year‘s working papers 以前年度工作底稿 M,L@k
30.minutes of meeting 会议纪要 0=,'{Vz}A
31.business risks 经营风险 T{~M iC6A
32.appropriateness 适当性
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33.accounting estimate 会计估计 o*)@oU
34.management representations 管理层声明 {Pvr??"r
35.going concern assumption 持续经营假设 2))t*9
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36.audit plan 审计计划 bBFwx @
37.significant audit areas 重点审计领域 `1_FQnm)
38.error 错误 /'NUZ9
39.fraud舞弊 Heohe|an
40.modified or additional procedures 修改或追加审计程序 A[RN-R,
41.misappropriation of assets 侵占资产 TA9dkYlE/
42.transactions without substance 虚假交易 mdt
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43.unusual pressures 异常压力 ws().IZ
44.the suspected noncompliance 涉嫌存在违法行为 |QqWVelc
45.materialiy 重要性 />!!ch
46.exceed the materiality level 超过重要性水平 Ei|0L$NCg
47.approach the materiality level 接近重要性水平 Fi k@hu
48.an acceptably low level 可接受水平 1G_xP^H!
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 oP,RlR
50.misstatements or omissions 错报或漏报 :b,o B==%
51.aggregate 总计 |Rk37P{
52.subsequent events 期后事项 YrKFa%k
53.adjust the financial statements 调整财务报表 UR\ZN@O
54.perform additional audit procedures 实施追加的审计程序 Qq>ElQ@
55.audit risk 审计风险 /W``LK>;?
56.detection risk 检查风险 ty9rH=1
57.inappropriate audit opinion 不适当的审计意见 &{hc
58.material misstatement 重大的错报 AYYRxhv_,
59.tolerable misstatement 可容忍错报 9`,,%vdj
60.the acceptable level of detection risk 可接受的检查风险 yx 7loy$[
61.assessed level of material misstatement risk 重大错报风险的评估水平 %y
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62.simall business 小规模企业 w=gQ3j#s
63.accounting system 会计系统 [5-!d!a|st
64.test of control 控制测试 $;ch82UiX
65.walk-through test 穿行测试 *\C}Ok=
66.communication 沟通 yvS^2+jW
67.flow chart 流程图 ~"RQ!&U
68.reperformance of internal control 重新执行 hxP6C6S
69.audit evidence 审计证据 tc5M$b3^2
70.substantive procedures 实质性程序
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71.assertions 认定 v7g
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72.esistence 存在 7!mJhgGc
73.occurrence 发生 r \9:<i8
74.completeness 完整性 )ZviS.
75.rights and obligations 权利和义务 `2sdZ/fO
76.valuation and allocation 计价和分摊 S q.9-h%5
77.cutoff 截止 M'b:B*>6
78.accuracy 准确性 YlG;A\]k
79.classification 分类 "C?:T'dW
80.inspection 检查 5
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81.supervision of counting 监盘 -Zttj /K
82.observation 观察 IOn`cbV:
83.confirmation 函证 W6hNJb
84.computation 计算 ?i/73H+;D3
85.analytical procedures 分析程序 +|)zwe
86.vouch 核对 Q1K"%
87.trace 追查 W&WB@)ie
88.audit sampling 审计抽样 9#s,K! !3{
89.error 误差 d4[poi ~
90.expected error 预期误差 (tgEa{rPAP
91.population 总体 R
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92.sampling risk 抽样风险 yo'q[YtP'
93.non- sampling risk 非抽样风险 32TP Mk
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 7^`RP e^a+
96.tolerable error 可容忍误差 UU*0dSWr
97.the risk of under reliance 信赖不足风险 +'!h-x1y~
98.the risk of over reliance 信赖过度风险 lF)0aDk'h
99.the risk of incorrect rejection 误拒风险 |Tj`qJGVw
100. the risk of incorrect acceptance 误受风险 5ENov!$H
101.working trial balance 试算平衡表 wEZqkV
102.index and cross-referencing 索引和交叉索引 kOo>Iy
103.cash receipt 现金收入 ;:-}z.7Y
104.cash disbursement 现金支出 Jv-zB]3&
105.bank statement 银行对账单 GZ;Z
106.bank reconciliation 银行存款余额调节表 sxf}Mmsk
107.balance sheet date 资产负债表日 1x^W'n,HtK
108.net realizable value 可变现净值 Ky=(urAd
109.storeroom 仓库 g-4gI\
110.sale invoice 销售发票 Fmy1nZ
111.price list 价目表 2l]C55p)s
112.positive confirmation request 积极式询证函 )G}sb*+v?
113.negative confirmation request 消极式询证函 NdaVT5RB
114.purchase requisition 请购单 d@_'P`%-
115.receiving report 验收报告 H&"_}
116.gross margin 毛利 X20<r?^,,
117.manufacturing overhead 制造费用 L
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118.material requisition 领料单 yYVW"m
119.inventory-taking 存货盘点 n=lggBRx
120.bond certificate 债券 .D>A'r8U
121.stock certificate 股票 #g5't4zqx
122.audit report 审计报告 Zw3hp,P]
123.entity 被审计单位 |DdW<IT`0
124.addressee of the audit report 审计报告的收件人 m-Mhf;
125.unqualified opinion 无保留意见 PQr#G JG7
126.qualified opinion 保留意见 z:@d@\$?
127.disclaimer of opinion 无法表示意见 &utS\-;G
128.adverse opinion 否定意见 q>Dr)x)
129 Auditors‘Report审计报告 XRX7qo(0g
130 internal audit内部审计 7lnM|nD
131 public sector audit政府审计 !XG/,)A
账项基础审计accounting number-based audit %3#b6m~
风险导向审计方法risk-oriented audit approach =|DkD-
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