1.audit 审计 XMLl>w2z
2.attestation Y{8}z
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鉴证 EEHTlqvR
3.credibility !]&+g'aC3
可信赖程度 /@", 5U#
4.audit of financial statements 财务报表审计 PE6ZzxR|U<
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 U \F ?{/
7.compilation 编制 Z{_YH7_
8.reliability 可靠性 :T#f&|Gg;
9.relevance 相关性 z
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10.professional skepticism 职业谨慎 A!a.,{fZ
11.objectivity 客观性 (,RL\1zJ
12. professional competence 专业胜任能力 'Ojxzz*tT
13.Senior/CPA-in-charge 项目经理 +rKV*XX@
14.audit engagement letter 业务约定书 YOY2K%o
15.recurring audit 连续审计 ^,Ft7 JAn
16.the client 委托人 9]|C$;kw@
17.change CPA 更换注册会计师 VrJf g
18.the existing CPA 现任注册会计师 M4t:)!dji?
19.the successor CPA 后任注册会计师 )c.!3n/pb
20.the preceding CPA前任注册会计师 ,oJ$m$(Lj
21.issue the audit report 出具审计报告 RZ?abE8
22.expert 专家 :79u2wSh
23.the board of directors 董事会 ",S146Y+
24.knowledge of the entity‘ s business 了解被审计单位情况 /7WdG)'
25.assess material misstatement risks评估重大错报风险 +_ $!9m
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 -s7a\H{~
27.a general knowledge of ————- 初步了解―――的情况 <qBM+m$|)
28.a more knowledge of—————— 进一步了解的情况 t24.u+O
29.the prior year‘s working papers 以前年度工作底稿 } ;d=
30.minutes of meeting 会议纪要 p }3$7CR/
31.business risks 经营风险 \ns}
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32.appropriateness 适当性 +O7GgySx
33.accounting estimate 会计估计 a*nCvZ
34.management representations 管理层声明 L!Gpk)}[i
35.going concern assumption 持续经营假设 xQNGlVipZ@
36.audit plan 审计计划 v
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37.significant audit areas 重点审计领域 Y 9BKd78Y
38.error 错误 ~8)l/I=`);
39.fraud舞弊 pR!m
40.modified or additional procedures 修改或追加审计程序 +*wo iSD
41.misappropriation of assets 侵占资产 tSVS ogGd
42.transactions without substance 虚假交易 C-^8;xd
43.unusual pressures 异常压力 ,]tMZ?n8
44.the suspected noncompliance 涉嫌存在违法行为 ^g"
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45.materialiy 重要性 )~ ^`[`
46.exceed the materiality level 超过重要性水平 pwA~?$B1
47.approach the materiality level 接近重要性水平 9dva]$^:*1
48.an acceptably low level 可接受水平 I.U=%{.
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ~pwk[Q!
50.misstatements or omissions 错报或漏报 H@
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51.aggregate 总计 {v2[x W
52.subsequent events 期后事项 m1RjD$fM
53.adjust the financial statements 调整财务报表 $|I hO
54.perform additional audit procedures 实施追加的审计程序 oW6b3Q/B
55.audit risk 审计风险 B_"PFWwg
56.detection risk 检查风险 )k81
57.inappropriate audit opinion 不适当的审计意见 ;Ao`yC2(v
58.material misstatement 重大的错报 UW{C`^?=B
59.tolerable misstatement 可容忍错报 Tzfk_h3hE
60.the acceptable level of detection risk 可接受的检查风险 P}he}k&IR
61.assessed level of material misstatement risk 重大错报风险的评估水平 Tz7|OV_W$
62.simall business 小规模企业 _D8:p>=
63.accounting system 会计系统
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64.test of control 控制测试 <=%G%V_s
65.walk-through test 穿行测试 S>d7q
66.communication 沟通 -gv[u,R
67.flow chart 流程图 .i1|U8" X
68.reperformance of internal control 重新执行 N({-&A.N
69.audit evidence 审计证据 `_OB_F
70.substantive procedures 实质性程序 5-:H
71.assertions 认定 MTn}]blH
72.esistence 存在 %U9f`q
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73.occurrence 发生 :DFtH13qO
74.completeness 完整性 m>!aI?g
75.rights and obligations 权利和义务 ceae~
76.valuation and allocation 计价和分摊 e4;h*IQK
77.cutoff 截止 e_3B\59k
78.accuracy 准确性 J>fq5
79.classification 分类 K"Gea`I
80.inspection 检查 'K|F{K
81.supervision of counting 监盘 w^[:wzF0
82.observation 观察 C-/+n5J
83.confirmation 函证 H:mcex
84.computation 计算 GYV%RD #
85.analytical procedures 分析程序 ',I$`h
86.vouch 核对 VI)hA
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87.trace 追查 fBKN?]BdN
88.audit sampling 审计抽样 pAyUQe;X#
89.error 误差 ?&POVf>
90.expected error 预期误差 3w+ +F@(
91.population 总体 Zk5AZ R!|
92.sampling risk 抽样风险 M%5_~g2n'\
93.non- sampling risk 非抽样风险 2nSK}q
94.sampling unit 抽样单位 5[P^O6'
95.statistical sampling 统计抽样 Bf
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96.tolerable error 可容忍误差 _OB^ywHn.
97.the risk of under reliance 信赖不足风险 qKs"L^b
98.the risk of over reliance 信赖过度风险 )2R]KU_=g
99.the risk of incorrect rejection 误拒风险 m[Qr>= "
100. the risk of incorrect acceptance 误受风险 hPt=j{aJ%<
101.working trial balance 试算平衡表 afjEN
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102.index and cross-referencing 索引和交叉索引 y .a)M?3
103.cash receipt 现金收入 x6Q_+!mnk
104.cash disbursement 现金支出 ~$YasFEz
105.bank statement 银行对账单 2]H?q!l!O
106.bank reconciliation 银行存款余额调节表 Jjh=zxR>
107.balance sheet date 资产负债表日 #/)U0IR)
108.net realizable value 可变现净值 rWJKK
109.storeroom 仓库 6.vwK3\>~
110.sale invoice 销售发票 9<5ii
111.price list 价目表 >dwY(a
112.positive confirmation request 积极式询证函 $^W|@et{
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113.negative confirmation request 消极式询证函 pMkM@OH
114.purchase requisition 请购单 KD'}9{F,
115.receiving report 验收报告 tNxKpA |F
116.gross margin 毛利 DOq"=R+
117.manufacturing overhead 制造费用 W&2r{kCsQ
118.material requisition 领料单 \3O1o#=(
119.inventory-taking 存货盘点 t]xR`Rr;X
120.bond certificate 债券 T
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121.stock certificate 股票 S*H
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122.audit report 审计报告 x'V:qv*O
123.entity 被审计单位 Jv~^hN2
124.addressee of the audit report 审计报告的收件人 jr^btVOI#\
125.unqualified opinion 无保留意见 K^%ONultv
126.qualified opinion 保留意见 &Vg)/t;
127.disclaimer of opinion 无法表示意见 ^C;ULUn3
128.adverse opinion 否定意见 c`7 dNx
129 Auditors‘Report审计报告 SI7r`'7A'
130 internal audit内部审计 O*c<m,
131 public sector audit政府审计 KqXPxp^_Al
账项基础审计accounting number-based audit P@U2Q%\
风险导向审计方法risk-oriented audit approach 5zH_yZ@+