1.audit 审计 #BS!J&a
2.attestation rq1~%S
鉴证 f(K1,L:&7
3.credibility z~v-8aw
可信赖程度 5H 1x-b
4.audit of financial statements 财务报表审计 @Eh(GZN
5.agreed-upon procedures 执行商定程序 9)j"|5H
6.high levels of assurance 高水平保证 ~)X;z"y%b
7.compilation 编制 d4Y[}Fcp+
8.reliability 可靠性 W=|'&UU Ul
9.relevance 相关性 99]s/KD2yb
10.professional skepticism 职业谨慎 /BF7N3
11.objectivity 客观性 L=s8em]7l
12. professional competence 专业胜任能力 98_os2`
13.Senior/CPA-in-charge 项目经理 L ]BTX]
14.audit engagement letter 业务约定书 8
?:W{GAo
15.recurring audit 连续审计 3=UufI
16.the client 委托人 !VrBoU4<d
17.change CPA 更换注册会计师 ZX{eggXl
18.the existing CPA 现任注册会计师 A,=
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19.the successor CPA 后任注册会计师 o$*DFvk
20.the preceding CPA前任注册会计师 *]k E3
21.issue the audit report 出具审计报告 |Q?$n3-f"
22.expert 专家 miCY?=N`
23.the board of directors 董事会 XoMgbDC
24.knowledge of the entity‘ s business 了解被审计单位情况 6G-XZko~a
25.assess material misstatement risks评估重大错报风险 ~Sd,Tu%:
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 [ei5QSL |
27.a general knowledge of ————- 初步了解―――的情况 2elj@EB,M
28.a more knowledge of—————— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 Gt !Hm(
30.minutes of meeting 会议纪要 mcQ\"9 ;pY
31.business risks 经营风险 S%7bM~J@
32.appropriateness 适当性 (m.
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33.accounting estimate 会计估计 3z8zZ1uzU
34.management representations 管理层声明 b~8&P_
35.going concern assumption 持续经营假设 X&K,,C
36.audit plan 审计计划 '64/2x
37.significant audit areas 重点审计领域 /T6Te<68^
38.error 错误 :n
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39.fraud舞弊 ;hFB]/.v
40.modified or additional procedures 修改或追加审计程序 )%!X,
41.misappropriation of assets 侵占资产 p 4b6TI9;
42.transactions without substance 虚假交易 j{zVVT
43.unusual pressures 异常压力 0nlh0u8#
44.the suspected noncompliance 涉嫌存在违法行为 9@*4^Ks p
45.materialiy 重要性 kYd=DY
46.exceed the materiality level 超过重要性水平 2
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47.approach the materiality level 接近重要性水平 !W=2ZlzS
48.an acceptably low level 可接受水平 SC2g5i`
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 |txzIc.#
50.misstatements or omissions 错报或漏报 Mq6_Q07
51.aggregate 总计 EVbDI yFn
52.subsequent events 期后事项 M49Hm[0(
53.adjust the financial statements 调整财务报表 i\MW'b
54.perform additional audit procedures 实施追加的审计程序 +.hJ[|F1&
55.audit risk 审计风险 b|`
56.detection risk 检查风险 hrOp9|!m
57.inappropriate audit opinion 不适当的审计意见 {Z[kvXf"mZ
58.material misstatement 重大的错报 ]d&;QZ#w
59.tolerable misstatement 可容忍错报 &0-Pl.
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60.the acceptable level of detection risk 可接受的检查风险 qZSW5lC0
61.assessed level of material misstatement risk 重大错报风险的评估水平 U(:t$SBKy
62.simall business 小规模企业 <5sfII
63.accounting system 会计系统 WS$~o*Z8
64.test of control 控制测试 '9|R7
65.walk-through test 穿行测试 WxF@'kdn*,
66.communication 沟通 6AmFl<
67.flow chart 流程图 .:
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68.reperformance of internal control 重新执行 @jD19=
69.audit evidence 审计证据 xtp55"g
70.substantive procedures 实质性程序 +T7FG_
71.assertions 认定 'wTJX>
72.esistence 存在 .MRLAG
73.occurrence 发生 /bqJ6$
74.completeness 完整性 a3(f\MMxE
75.rights and obligations 权利和义务 ]g9n#$|.
76.valuation and allocation 计价和分摊 ;{cl*EN
77.cutoff 截止 #kQLHi3##
78.accuracy 准确性 * km- pp
79.classification 分类 m3_)UIJZ
80.inspection 检查 Wy$Q!R=i
81.supervision of counting 监盘 g
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82.observation 观察 3-2?mV>5
83.confirmation 函证 !E\J`K0_e
84.computation 计算 >Q^*h}IdW
85.analytical procedures 分析程序 w~*"mZaG
86.vouch 核对 %w6lNl
87.trace 追查 =TXc- J
88.audit sampling 审计抽样 8m)E~6
89.error 误差 DzCb'#
90.expected error 预期误差 (%;D&
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91.population 总体 7kidPAhY
92.sampling risk 抽样风险 ,[Z;"wE
93.non- sampling risk 非抽样风险 2VS#=i(B^
94.sampling unit 抽样单位 HLM"dmI
95.statistical sampling 统计抽样 q]t^6m&-
96.tolerable error 可容忍误差 BH=CoD.
97.the risk of under reliance 信赖不足风险 <i1P ~
98.the risk of over reliance 信赖过度风险 ^kpu9H
99.the risk of incorrect rejection 误拒风险 SkA"MhX
100. the risk of incorrect acceptance 误受风险 &Lgi
101.working trial balance 试算平衡表 tA{<)T
102.index and cross-referencing 索引和交叉索引 &rxR"^x\
103.cash receipt 现金收入 aD3Q-a[
104.cash disbursement 现金支出 ZpY"P6
105.bank statement 银行对账单 Mx
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106.bank reconciliation 银行存款余额调节表 u8@>ThPD
107.balance sheet date 资产负债表日 .](s\6'
108.net realizable value 可变现净值 Y~M H
109.storeroom 仓库 \7,'o] >M-
110.sale invoice 销售发票 /-ky
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111.price list 价目表 _u`W$EG
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112.positive confirmation request 积极式询证函 |4a#O8d
113.negative confirmation request 消极式询证函 b%,`;hy{
114.purchase requisition 请购单 K&noA
115.receiving report 验收报告 W1J7$
116.gross margin 毛利 ?2b9N ~
117.manufacturing overhead 制造费用 %G s!oD
118.material requisition 领料单 ffYiu4$m
119.inventory-taking 存货盘点 th*E"@
120.bond certificate 债券 D}Lx9cL
121.stock certificate 股票 89)rss
122.audit report 审计报告 ?wx|n_3<:
123.entity 被审计单位 07+Qai-]
124.addressee of the audit report 审计报告的收件人 8~|PZ,oZ
125.unqualified opinion 无保留意见 SSF4P&
126.qualified opinion 保留意见 *l^%7Wrk
127.disclaimer of opinion 无法表示意见 F
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128.adverse opinion 否定意见 u-. _;
129 Auditors‘Report审计报告 Kq';[ Yc
130 internal audit内部审计 fhmqO0
131 public sector audit政府审计 H;$O CDRC
账项基础审计accounting number-based audit jM90
gPX>,
风险导向审计方法risk-oriented audit approach Dl%NVi+n