1.audit 审计 :a 5#yh
2.attestation `o.DuvQ
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鉴证 U8T"ABvFP
3.credibility KVvzVQ1
可信赖程度 sUfYEVjr
4.audit of financial statements 财务报表审计 Z]1=nSv
5.agreed-upon procedures 执行商定程序 @-~
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6.high levels of assurance 高水平保证 %|3I|'%Y
7.compilation 编制 qNLG- m,n<
8.reliability 可靠性 7
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9.relevance 相关性 O%g%*9
10.professional skepticism 职业谨慎 : DxCjv
11.objectivity 客观性 YSvZ7G(m>
12. professional competence 专业胜任能力 +0,{gDd+
13.Senior/CPA-in-charge 项目经理 Nvlfi8.
14.audit engagement letter 业务约定书 3N'f Hy
15.recurring audit 连续审计 }SdI _sLe
16.the client 委托人 ,<^7~d{{3m
17.change CPA 更换注册会计师 n>_EEw2/
18.the existing CPA 现任注册会计师 =9lrPQ]w
19.the successor CPA 后任注册会计师 jL|y4
20.the preceding CPA前任注册会计师 jAa{;p"jU
21.issue the audit report 出具审计报告 _::q
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22.expert 专家 PjH[8:,
23.the board of directors 董事会 rcC}4mNe
24.knowledge of the entity‘ s business 了解被审计单位情况 gbf-3KSp^
25.assess material misstatement risks评估重大错报风险 (|6Y1``
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 >d`XR"_e
27.a general knowledge of ————- 初步了解―――的情况 a cSm+t
28.a more knowledge of—————— 进一步了解的情况 ]8}+%P,Q
29.the prior year‘s working papers 以前年度工作底稿 =aWj+ggd@
30.minutes of meeting 会议纪要 !Od?69W, $
31.business risks 经营风险 CDy *8<-&
32.appropriateness 适当性 woH B![Q,
33.accounting estimate 会计估计 X`[P11`
34.management representations 管理层声明 wIrjWU2
35.going concern assumption 持续经营假设 SNV[KdvP*
36.audit plan 审计计划 )YDuq(g&
37.significant audit areas 重点审计领域 dFd^@b
38.error 错误 +>em
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39.fraud舞弊 ^V
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40.modified or additional procedures 修改或追加审计程序 D# $Fj
41.misappropriation of assets 侵占资产 d 6$,iw@>^
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 2k
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44.the suspected noncompliance 涉嫌存在违法行为 p19[qy~.
45.materialiy 重要性 d},IQ,Az:Z
46.exceed the materiality level 超过重要性水平 ~*3obZ2>2
47.approach the materiality level 接近重要性水平 B8jSdlvz
48.an acceptably low level 可接受水平 *^BW[C/CTR
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 Bs@!S?
50.misstatements or omissions 错报或漏报 0!D,74r
51.aggregate 总计 4Y):d!'b
52.subsequent events 期后事项 I9! eL4e
53.adjust the financial statements 调整财务报表 0X
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54.perform additional audit procedures 实施追加的审计程序 &
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55.audit risk 审计风险 5E~?hWAv
56.detection risk 检查风险 j>2Jw'l;?
57.inappropriate audit opinion 不适当的审计意见 (,5oqU9s@
58.material misstatement 重大的错报 Xq3n7d.
59.tolerable misstatement 可容忍错报 U4DQ+g(A
60.the acceptable level of detection risk 可接受的检查风险 xbh4j!FD$
61.assessed level of material misstatement risk 重大错报风险的评估水平 kOe%w-_
62.simall business 小规模企业 egBjr?
63.accounting system 会计系统 1'skCR|!<
64.test of control 控制测试 7eQE[C
65.walk-through test 穿行测试 }Yi)r*LI3
66.communication 沟通 i6"/GSA
67.flow chart 流程图 ? m$uqi
68.reperformance of internal control 重新执行 \m.ap+dFa
69.audit evidence 审计证据 i+/:^tc;
70.substantive procedures 实质性程序 qf/1a CQiP
71.assertions 认定 -S7PnR6
72.esistence 存在 U($sH9,
73.occurrence 发生 63s<U/N
74.completeness 完整性 L53qQej<
75.rights and obligations 权利和义务 2?",2x09
76.valuation and allocation 计价和分摊 @/S6P-4
77.cutoff 截止 0jS"PH?
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78.accuracy 准确性 4=j,:q
79.classification 分类 :ZP4(
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80.inspection 检查 s m42
81.supervision of counting 监盘 Qfhhceb6#J
82.observation 观察 f@ &?K<
83.confirmation 函证 x.V6C0|6"
84.computation 计算 .U8Se+;
85.analytical procedures 分析程序 JvA6 kw,
86.vouch 核对 .
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87.trace 追查 '64&'.{#>r
88.audit sampling 审计抽样 2<dl23
89.error 误差 G1;.\ i
90.expected error 预期误差 sUaUZO2V
91.population 总体 ~,
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92.sampling risk 抽样风险 .YvE
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 -Cb<T"7
95.statistical sampling 统计抽样 !J34yro+s
96.tolerable error 可容忍误差 2b+0}u>a
97.the risk of under reliance 信赖不足风险 xS~OAcxg
98.the risk of over reliance 信赖过度风险 t
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99.the risk of incorrect rejection 误拒风险 bYr;~
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100. the risk of incorrect acceptance 误受风险 go, Hfb
101.working trial balance 试算平衡表 VS$ZR'OP0
102.index and cross-referencing 索引和交叉索引 ,/.U'{
103.cash receipt 现金收入 A#s`!SNv
104.cash disbursement 现金支出 cz8%p;F:
105.bank statement 银行对账单 'xNPy =#
106.bank reconciliation 银行存款余额调节表 @w1@|"6vF
107.balance sheet date 资产负债表日 *>Z|!{bI
108.net realizable value 可变现净值 3Lxk7D>0c
109.storeroom 仓库 O[p;IG`
110.sale invoice 销售发票 G)(\!0pNZ
111.price list 价目表 `={s*^Ta
112.positive confirmation request 积极式询证函 '4PAH2&n
113.negative confirmation request 消极式询证函 'qTMY*
114.purchase requisition 请购单 5xZ *U
115.receiving report 验收报告 !/4f/g4Ze
116.gross margin 毛利 #
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117.manufacturing overhead 制造费用 ]Gw? DD|Gn
118.material requisition 领料单 njk.$]M|nf
119.inventory-taking 存货盘点 M@a?j<7P,m
120.bond certificate 债券 { VC4rA
121.stock certificate 股票 #;bpxz1lR9
122.audit report 审计报告 dzYB0vut@
123.entity 被审计单位 SrV+Ox
124.addressee of the audit report 审计报告的收件人 :kycIM]s
125.unqualified opinion 无保留意见 c5uT'P"
126.qualified opinion 保留意见 [3a-1,
127.disclaimer of opinion 无法表示意见 |Rr^K5hmD
128.adverse opinion 否定意见 zcrLd={
129 Auditors‘Report审计报告 0B(<I?a/
130 internal audit内部审计 Ep%5wR
131 public sector audit政府审计 gf]biE"k
账项基础审计accounting number-based audit X\SZ Q[gN
风险导向审计方法risk-oriented audit approach Az.k6)~