1.audit 审计 Zho d %n3
2.attestation }5H3DavW
鉴证 1 l'Wb2g>A
3.credibility })OgsBk
可信赖程度 3K2`1+kBVG
4.audit of financial statements 财务报表审计 (F$V m
5.agreed-upon procedures 执行商定程序 .:tAZZ
6.high levels of assurance 高水平保证 k
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7.compilation 编制 .+<Ul]e/
8.reliability 可靠性 r;`6ML[5Vx
9.relevance 相关性 ]X,
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10.professional skepticism 职业谨慎 huu:z3{=J
11.objectivity 客观性 tBgB>-h(
12. professional competence 专业胜任能力 ,?GEL>F
13.Senior/CPA-in-charge 项目经理 7Op6>i
14.audit engagement letter 业务约定书 +'abAST
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15.recurring audit 连续审计 j]EeL
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16.the client 委托人 ':8yp|
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17.change CPA 更换注册会计师 <4z |"(
18.the existing CPA 现任注册会计师 d`LBFH,
19.the successor CPA 后任注册会计师 _94|^
20.the preceding CPA前任注册会计师 6P=6E
21.issue the audit report 出具审计报告 +K4d(!Sb
22.expert 专家 sE$!MQb
23.the board of directors 董事会 ffK A
24.knowledge of the entity‘ s business 了解被审计单位情况 n?*Fr sZ
25.assess material misstatement risks评估重大错报风险 `;-K/)/x
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 jnvi_Rodm
27.a general knowledge of ————- 初步了解―――的情况 T:
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28.a more knowledge of—————— 进一步了解的情况 <6`_Xr7)
29.the prior year‘s working papers 以前年度工作底稿 &MnS(
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30.minutes of meeting 会议纪要 _}.BZ[i
31.business risks 经营风险 Ml1sE,BT
32.appropriateness 适当性 q3\
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33.accounting estimate 会计估计 Z@fMU2e=Z
34.management representations 管理层声明 EnXNTat})
35.going concern assumption 持续经营假设 T] \_[e
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36.audit plan 审计计划 l5
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37.significant audit areas 重点审计领域 <A +VS
38.error 错误 :T(3!}4
39.fraud舞弊 J[rpMQ
40.modified or additional procedures 修改或追加审计程序 \ Tf845
41.misappropriation of assets 侵占资产 g+oS
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42.transactions without substance 虚假交易 MXsSF|-
43.unusual pressures 异常压力 s/+@o:
44.the suspected noncompliance 涉嫌存在违法行为 !Mp.jE
45.materialiy 重要性 O,"4HZG
46.exceed the materiality level 超过重要性水平 ~a KxwH
47.approach the materiality level 接近重要性水平 Heatt?(RR
48.an acceptably low level 可接受水平 7Z0fMk
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 _|`~CLE[
50.misstatements or omissions 错报或漏报 bhaIi>W~G
51.aggregate 总计 a#t:+iw
52.subsequent events 期后事项 Y.&nxT95=
53.adjust the financial statements 调整财务报表 }p 0\
54.perform additional audit procedures 实施追加的审计程序 ca/AScL
55.audit risk 审计风险 ?zW4|0
56.detection risk 检查风险 pIBL85Xe
57.inappropriate audit opinion 不适当的审计意见 rf_(pp)
58.material misstatement 重大的错报 XnmQp)nyV
59.tolerable misstatement 可容忍错报 .$5QM&
60.the acceptable level of detection risk 可接受的检查风险 <eP`Lu"
61.assessed level of material misstatement risk 重大错报风险的评估水平 `,|"rn#S
62.simall business 小规模企业 K[JbQ30
63.accounting system 会计系统 $d2mcwh\
64.test of control 控制测试 2mj?&p?
65.walk-through test 穿行测试 wlk{V
66.communication 沟通 v7x%V%K
67.flow chart 流程图 7}>7@W8
68.reperformance of internal control 重新执行 ?5(Cwy ?
69.audit evidence 审计证据 +~b@W{
70.substantive procedures 实质性程序 U^iNOMs?
71.assertions 认定 7 lc -
72.esistence 存在 8UiRirw
73.occurrence 发生 r w(EI,G
74.completeness 完整性 cKt=_4Lf
75.rights and obligations 权利和义务 k I
76.valuation and allocation 计价和分摊 o?zA
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77.cutoff 截止
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78.accuracy 准确性 M?m Pi 3
79.classification 分类 /
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80.inspection 检查 8i:E$7e tH
81.supervision of counting 监盘 J?VMQTa/+
82.observation 观察 ?`ETlFtD4
83.confirmation 函证 \
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84.computation 计算 -I
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85.analytical procedures 分析程序 0;9X`z
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86.vouch 核对 c'#w 8V
87.trace 追查 ,gAa9
88.audit sampling 审计抽样 9yla &XTD
89.error 误差 s6=jHrdvv
90.expected error 预期误差 aX
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91.population 总体 {/|RKV83
92.sampling risk 抽样风险 h"R{{yf2
93.non- sampling risk 非抽样风险 PM
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94.sampling unit 抽样单位 %l{0z<
95.statistical sampling 统计抽样 +S/OMkC
96.tolerable error 可容忍误差 k# -u
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97.the risk of under reliance 信赖不足风险 B?A]0S
98.the risk of over reliance 信赖过度风险 CshYUr -
99.the risk of incorrect rejection 误拒风险 44@yQ?
100. the risk of incorrect acceptance 误受风险 :(7icHa
101.working trial balance 试算平衡表 KV&4Ep#
102.index and cross-referencing 索引和交叉索引 O^/z7
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103.cash receipt 现金收入 )wT@`p"4
104.cash disbursement 现金支出 >JOEp0J
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 $W} YXLFj?
107.balance sheet date 资产负债表日 05
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108.net realizable value 可变现净值 T,G
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109.storeroom 仓库 mO#62e4C
110.sale invoice 销售发票 !q]@/<=
111.price list 价目表 =(]yl_
112.positive confirmation request 积极式询证函 3Lg)237&j
113.negative confirmation request 消极式询证函 2iX57-6Ub
114.purchase requisition 请购单 M/?*?B
115.receiving report 验收报告 \3K%>
116.gross margin 毛利 C?OqS+
117.manufacturing overhead 制造费用 V.\12P
118.material requisition 领料单 ^&[Z@*A8#
119.inventory-taking 存货盘点 .|?UqZ(,
120.bond certificate 债券 zDK"Y{
121.stock certificate 股票 pUV4oyGV
122.audit report 审计报告 1s\
123.entity 被审计单位 PvHX#wJ
124.addressee of the audit report 审计报告的收件人 T~D2rt\
125.unqualified opinion 无保留意见 *WzvPl$e
126.qualified opinion 保留意见 /+
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127.disclaimer of opinion 无法表示意见 I
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128.adverse opinion 否定意见 *OM+d$l!
129 Auditors‘Report审计报告 Q}zd!*
130 internal audit内部审计 ^uCZO
131 public sector audit政府审计 H@|h
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账项基础审计accounting number-based audit PNgdWf3
风险导向审计方法risk-oriented audit approach A
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