1.audit 审计 ? dSrY
2.attestation -lSm:O@'
鉴证 w/G5I )G
3.credibility pS%,wjb&P
可信赖程度 4KybN
4.audit of financial statements 财务报表审计 [4xN:i
5.agreed-upon procedures 执行商定程序 Y<#7E;aL
6.high levels of assurance 高水平保证 IRo[|&c
7.compilation 编制 shn`>=0.&
8.reliability 可靠性 C<w9f
9.relevance 相关性 ;p\rgam
10.professional skepticism 职业谨慎 b'9G`Y s^
11.objectivity 客观性 WlZ[9,:p1
12. professional competence 专业胜任能力 GUat~[lUrj
13.Senior/CPA-in-charge 项目经理 m
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14.audit engagement letter 业务约定书 >wcsJ{I
15.recurring audit 连续审计 <#|3z8N2
16.the client 委托人 Pn 7oQA\
17.change CPA 更换注册会计师 *+p'CfsSka
18.the existing CPA 现任注册会计师 Vg[U
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19.the successor CPA 后任注册会计师 wZ
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20.the preceding CPA前任注册会计师 F>*w)6 4~
21.issue the audit report 出具审计报告 5W<BEcV\
22.expert 专家 HTx7._b
23.the board of directors 董事会 %_tL}m{?
24.knowledge of the entity‘ s business 了解被审计单位情况 Y,E:?
25.assess material misstatement risks评估重大错报风险 k )){1O
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 zP=J5qOZ8
27.a general knowledge of ————- 初步了解―――的情况 sMO3eNLn
28.a more knowledge of—————— 进一步了解的情况 ,u]kZ ]
29.the prior year‘s working papers 以前年度工作底稿 sOJ"~p
30.minutes of meeting 会议纪要 d\Dxmb]o
31.business risks 经营风险 U7x}p^B9\N
32.appropriateness 适当性 U?|s/U
33.accounting estimate 会计估计 >Ckb9A
34.management representations 管理层声明 kf5921(P
35.going concern assumption 持续经营假设 Ii|<:BW
36.audit plan 审计计划 E?08=$^5%
37.significant audit areas 重点审计领域 X#eVw|
38.error 错误 O~aS&g/sf
39.fraud舞弊 =~aJ]T}(
40.modified or additional procedures 修改或追加审计程序 IHagRldG
41.misappropriation of assets 侵占资产 |Z2_1(
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42.transactions without substance 虚假交易 t]vX9vv+D
43.unusual pressures 异常压力 `VBjH]$
44.the suspected noncompliance 涉嫌存在违法行为 SxT:k,ji
45.materialiy 重要性 /Zv }u
46.exceed the materiality level 超过重要性水平 j<L!ONvJ1
47.approach the materiality level 接近重要性水平 UhEJznfi
48.an acceptably low level 可接受水平 G0*$&G0nb
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 >)S
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50.misstatements or omissions 错报或漏报 s_1]&0<
51.aggregate 总计 54}s:[O
52.subsequent events 期后事项 S%%>&^5
53.adjust the financial statements 调整财务报表 ;UPw;'
54.perform additional audit procedures 实施追加的审计程序 \-sDRW
55.audit risk 审计风险 _bMs~%?~/
56.detection risk 检查风险 _r,# l5~U
57.inappropriate audit opinion 不适当的审计意见 'Z&A5\~
58.material misstatement 重大的错报 6 'wP?=
59.tolerable misstatement 可容忍错报 Z.R^@@RqJ
60.the acceptable level of detection risk 可接受的检查风险 8@$QN4^u^
61.assessed level of material misstatement risk 重大错报风险的评估水平 $6oLiYFX;
62.simall business 小规模企业 ruE.0V I
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63.accounting system 会计系统 }:hdAZ+z
64.test of control 控制测试 bq
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65.walk-through test 穿行测试 $f
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66.communication 沟通 N$=<6eQm
67.flow chart 流程图 /D~
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68.reperformance of internal control 重新执行 i,bF
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69.audit evidence 审计证据 jliKMd<?
70.substantive procedures 实质性程序 zSq+#O1#
71.assertions 认定 9'4cqR
72.esistence 存在 fk",YtS*
73.occurrence 发生 ]q?<fEG2<
74.completeness 完整性 cCj}{=
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75.rights and obligations 权利和义务 a>Q7Qn
76.valuation and allocation 计价和分摊 zizrc.g/Yg
77.cutoff 截止 %
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78.accuracy 准确性 ^
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79.classification 分类 O~xc>
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80.inspection 检查 7qh_URt@
81.supervision of counting 监盘 ~^3B(feQ]
82.observation 观察 !A<?nz
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83.confirmation 函证 (nV/-#*
84.computation 计算 %OzxR9
85.analytical procedures 分析程序 S:R%%cy
86.vouch 核对 b9\=NdyCY
87.trace 追查 h<uRlTk
88.audit sampling 审计抽样 9h9Y:i*Gh5
89.error 误差 Z&}94
90.expected error 预期误差 Ig9$ PP+3
91.population 总体 w\\
92.sampling risk 抽样风险 &i!.6M2
93.non- sampling risk 非抽样风险 %F{@DN`
94.sampling unit 抽样单位 R a9/L
95.statistical sampling 统计抽样 ?EtK/6dJZt
96.tolerable error 可容忍误差 \GPWC}V\s
97.the risk of under reliance 信赖不足风险 CP={|]>+S
98.the risk of over reliance 信赖过度风险 gWJLWL2
99.the risk of incorrect rejection 误拒风险 4ci
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100. the risk of incorrect acceptance 误受风险 8cW]jm
101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 O"{NHNG\oT
103.cash receipt 现金收入 p- Q1abl
104.cash disbursement 现金支出 Z/2#h<zj
105.bank statement 银行对账单 b9"Q.*c<Z^
106.bank reconciliation 银行存款余额调节表 2P]r J
107.balance sheet date 资产负债表日 y|1-,u.$
108.net realizable value 可变现净值 8# 9.a]AX
109.storeroom 仓库 XLOk + Fn
110.sale invoice 销售发票 7j@TW%FmV\
111.price list 价目表 ="XxS|Mq3
112.positive confirmation request 积极式询证函 1o.]"~0:
113.negative confirmation request 消极式询证函 /)v X|qtIY
114.purchase requisition 请购单 L-$GQGk{
115.receiving report 验收报告 3lLO
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116.gross margin 毛利 .+ _x|?'
117.manufacturing overhead 制造费用 Aw >DZ2
118.material requisition 领料单 |*8 J.H*r
119.inventory-taking 存货盘点 Z}XA(;ck
120.bond certificate 债券 $e0sa=/
121.stock certificate 股票 `A?/Ww>;
122.audit report 审计报告 i\N,4Fdor
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 MF>?! !
125.unqualified opinion 无保留意见 ]V}";cm;2
126.qualified opinion 保留意见 E?%rmdyhL!
127.disclaimer of opinion 无法表示意见 edbzg#wy
128.adverse opinion 否定意见 XFH7jHnL+U
129 Auditors‘Report审计报告 C'hZNFsF;
130 internal audit内部审计 ky[FNgQ3n
131 public sector audit政府审计 DQwbr\xy\
账项基础审计accounting number-based audit z+Y0Zh";/#
风险导向审计方法risk-oriented audit approach ve'h z{W