1.audit 审计 P E1F3u>O
2.attestation B9;dX6c
鉴证 )cc:Z7p
3.credibility l%h0x*?$
可信赖程度 mq@2zE`.(
4.audit of financial statements 财务报表审计 o$I% 1
5.agreed-upon procedures 执行商定程序 ]Auk5M +
6.high levels of assurance 高水平保证 OF^v;4u
7.compilation 编制 :Mr _/t2(
8.reliability 可靠性 il=y m
9.relevance 相关性 |eIEqq.Eb
10.professional skepticism 职业谨慎 r
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11.objectivity 客观性 >W[8wR
12. professional competence 专业胜任能力 l v]TE"
13.Senior/CPA-in-charge 项目经理 X-Y:)UT
14.audit engagement letter 业务约定书 !K;\{/8
15.recurring audit 连续审计 _1[5~Pnh
16.the client 委托人 (Nd5VuI
17.change CPA 更换注册会计师 kmjSSh/t
18.the existing CPA 现任注册会计师 ,yW BO
19.the successor CPA 后任注册会计师 H8j#rC#&pm
20.the preceding CPA前任注册会计师 M{$EJS\d=
21.issue the audit report 出具审计报告 [pf78
22.expert 专家 Gz;.?=&iF
23.the board of directors 董事会 COJny/FT|
24.knowledge of the entity‘ s business 了解被审计单位情况 'r6s5 WC
25.assess material misstatement risks评估重大错报风险 I,
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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 E/@w6uIK[
27.a general knowledge of ————- 初步了解―――的情况 \nM$qr'`B
28.a more knowledge of—————— 进一步了解的情况 [4'C4Zl
29.the prior year‘s working papers 以前年度工作底稿 dM"Suw
30.minutes of meeting 会议纪要 zg,?aAm
31.business risks 经营风险 1wpT"5B
32.appropriateness 适当性 zk8s?$
33.accounting estimate 会计估计 Wi_5.=
34.management representations 管理层声明 qh;ahX~
35.going concern assumption 持续经营假设 3uO#/EbS
36.audit plan 审计计划 )`?Es8uW
37.significant audit areas 重点审计领域 KWIH5* AM
38.error 错误 :lQl;Q -e
39.fraud舞弊 [80jG+6
40.modified or additional procedures 修改或追加审计程序 ehQ"<.sQ
41.misappropriation of assets 侵占资产 in_~,fd
42.transactions without substance 虚假交易 CHp`4
43.unusual pressures 异常压力 nsWenf
44.the suspected noncompliance 涉嫌存在违法行为 kW>Q9Nc=V
45.materialiy 重要性 "2HSb5b"`
46.exceed the materiality level 超过重要性水平 FHWzwi*u}
47.approach the materiality level 接近重要性水平 $PA=7`\MP/
48.an acceptably low level 可接受水平 J+IQvOn_|
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ]O2ku^yM
50.misstatements or omissions 错报或漏报 B,?Fjot#m
51.aggregate 总计 jH26-b<
52.subsequent events 期后事项 txM R[o_
53.adjust the financial statements 调整财务报表 `pS<v.L3
54.perform additional audit procedures 实施追加的审计程序 +-~hl
55.audit risk 审计风险 z,/0e@B >
56.detection risk 检查风险 `WvNN>R
57.inappropriate audit opinion 不适当的审计意见 j&n][=PL
58.material misstatement 重大的错报 0MDdcjqw
59.tolerable misstatement 可容忍错报 @cNBY7=
60.the acceptable level of detection risk 可接受的检查风险 ~_v?M%5i
61.assessed level of material misstatement risk 重大错报风险的评估水平 WJvD,VMz
62.simall business 小规模企业 *gRg--PY%
63.accounting system 会计系统 Erz{{kf]1V
64.test of control 控制测试 iR
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65.walk-through test 穿行测试 ~7aBli=
66.communication 沟通 7n W*3(
67.flow chart 流程图 N\XZ=t^h(
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 yyZ}qnbx]
70.substantive procedures 实质性程序 No8 ~~
71.assertions 认定 _%#Q
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72.esistence 存在 JF7n|o-`?
73.occurrence 发生 7e$\|~<
74.completeness 完整性 z-(@j;.
75.rights and obligations 权利和义务 p] kpDx[9
76.valuation and allocation 计价和分摊 ;n?72&h
77.cutoff 截止 0&$+ CWSM
78.accuracy 准确性 JJJlgr]#
79.classification 分类 u,<I%
80.inspection 检查 OMG.64DX .
81.supervision of counting 监盘 P7r?rbO"
82.observation 观察 DueQ1+ P
83.confirmation 函证 Am3^3
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84.computation 计算 "5Oi[w&F5
85.analytical procedures 分析程序 `F<)6fk
86.vouch 核对 jSbO1 go#
87.trace 追查 ZM"J5}h
88.audit sampling 审计抽样 r2?-QvQ
89.error 误差 pni
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90.expected error 预期误差 ^L}fj
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91.population 总体 ]Cy1yAv={
92.sampling risk 抽样风险 rq'Cj<=Zj
93.non- sampling risk 非抽样风险 pQr `$:ga
94.sampling unit 抽样单位 rQT@:$)
95.statistical sampling 统计抽样 /C"dwh"``
96.tolerable error 可容忍误差 cQEK>aAd
97.the risk of under reliance 信赖不足风险 lV!ecJw$
98.the risk of over reliance 信赖过度风险 !FOPFPn
99.the risk of incorrect rejection 误拒风险 ^yDCX
100. the risk of incorrect acceptance 误受风险 Q:?]:i/*
101.working trial balance 试算平衡表 \wR bhN
102.index and cross-referencing 索引和交叉索引 <%klrQya
103.cash receipt 现金收入 S N_!o2F2
104.cash disbursement 现金支出 :Bc)1^I
105.bank statement 银行对账单 q:Gi
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106.bank reconciliation 银行存款余额调节表 pUby0)}t
107.balance sheet date 资产负债表日 @2Xw17[f35
108.net realizable value 可变现净值 T'.U?G
109.storeroom 仓库 lVY`^pw?
110.sale invoice 销售发票 zt{?Ntb
111.price list 价目表 S)Cd1`Gf
112.positive confirmation request 积极式询证函 |,CWk|G
113.negative confirmation request 消极式询证函 :NJb<%
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114.purchase requisition 请购单 ,^,KWi9
115.receiving report 验收报告 [su2kOX|X
116.gross margin 毛利 >-rDBk
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117.manufacturing overhead 制造费用 Ho[Kxe[c
118.material requisition 领料单 SPKGbp&
119.inventory-taking 存货盘点 |T7 < !
120.bond certificate 债券 gaBt;@?:Q
121.stock certificate 股票 j>XM+>
122.audit report 审计报告 9d{iq"*R
123.entity 被审计单位 #W[/N|~wx
124.addressee of the audit report 审计报告的收件人 dU
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125.unqualified opinion 无保留意见 0eq="|n^|
126.qualified opinion 保留意见 Z4NNrA#
127.disclaimer of opinion 无法表示意见 Lf _`8Ux
128.adverse opinion 否定意见 HFYN(nz}[
129 Auditors‘Report审计报告 >?K@zsv}
130 internal audit内部审计 5Mm><"0
131 public sector audit政府审计 bL\ab
账项基础审计accounting number-based audit "PH}\Dl=
风险导向审计方法risk-oriented audit approach 'Ba Ba
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