1.audit 审计 sdu?#O+c1
2.attestation |(7}0]BP0
鉴证 jm_-f
3.credibility 8;PkuJR_]
可信赖程度 !
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4.audit of financial statements 财务报表审计 @KG0QHyiU
5.agreed-upon procedures 执行商定程序 n|`3d~9$&
6.high levels of assurance 高水平保证 "Fz.#U
7.compilation 编制 gcLz}84
8.reliability 可靠性 ${Z0@G+
9.relevance 相关性 Cs $5Of(
10.professional skepticism 职业谨慎 cby#
11.objectivity 客观性 EM,C
12. professional competence 专业胜任能力 Zg;$vIhn
13.Senior/CPA-in-charge 项目经理 *kr/,_K
14.audit engagement letter 业务约定书 V\~.
15.recurring audit 连续审计 I[Ra0Q>([k
16.the client 委托人 9I/b$$?D
17.change CPA 更换注册会计师 ^l &lwSRVt
18.the existing CPA 现任注册会计师 _03?XUKV
19.the successor CPA 后任注册会计师 Bx\&7|,x
20.the preceding CPA前任注册会计师 dZM^?rq
21.issue the audit report 出具审计报告 V35Vi
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22.expert 专家 0D-`>_
23.the board of directors 董事会 !^J;S%MB:K
24.knowledge of the entity‘ s business 了解被审计单位情况 JJ.8V72;!Z
25.assess material misstatement risks评估重大错报风险 Z\0Rw>#
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 e3~MU6
27.a general knowledge of ————- 初步了解―――的情况 Z%T Ajm
28.a more knowledge of—————— 进一步了解的情况 jW/WG tz
29.the prior year‘s working papers 以前年度工作底稿 UK`A:N2[
30.minutes of meeting 会议纪要 _ _O f0<
31.business risks 经营风险 _=v#"l
32.appropriateness 适当性 t0)1;aBZ
33.accounting estimate 会计估计 [K{{P|(q
34.management representations 管理层声明 ZsGvv]P
35.going concern assumption 持续经营假设 m0HK1'
36.audit plan 审计计划 igO>)XbsM
37.significant audit areas 重点审计领域 6W1GvM\e
38.error 错误 %&ejO=r
39.fraud舞弊 X-pbSq~5
40.modified or additional procedures 修改或追加审计程序 A=|XlP$6
41.misappropriation of assets 侵占资产 _\!]MV
42.transactions without substance 虚假交易 Ik G&
43.unusual pressures 异常压力 nF3}wCe)
44.the suspected noncompliance 涉嫌存在违法行为 U>5^:%3
45.materialiy 重要性 m_NX[>&Y3
46.exceed the materiality level 超过重要性水平 /qpSmRL
47.approach the materiality level 接近重要性水平 l.YE@EL
48.an acceptably low level 可接受水平 ~
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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 ^BsT>VSH6
50.misstatements or omissions 错报或漏报 }$6L]
51.aggregate 总计 ;p`1Y<d-O
52.subsequent events 期后事项 FaHOutP
53.adjust the financial statements 调整财务报表 (f/(q-7VWt
54.perform additional audit procedures 实施追加的审计程序 obb%@S`
55.audit risk 审计风险 %
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56.detection risk 检查风险 )ycI.[C
57.inappropriate audit opinion 不适当的审计意见 Xr*I`BJ
58.material misstatement 重大的错报 IUMv{2C
59.tolerable misstatement 可容忍错报 kR]P/4r
60.the acceptable level of detection risk 可接受的检查风险 l1KMEGmG
61.assessed level of material misstatement risk 重大错报风险的评估水平 *7mlH
62.simall business 小规模企业 <T 2O^
63.accounting system 会计系统 ?d')#WnC
64.test of control 控制测试 (qn=BPI
65.walk-through test 穿行测试 Y&2FH/(M
66.communication 沟通 Q3@ zUjq_Q
67.flow chart 流程图 ~id6^#&>
68.reperformance of internal control 重新执行 q'D Ts9Bj
69.audit evidence 审计证据 XM'tIE+|
70.substantive procedures 实质性程序 *PmZqe
71.assertions 认定 p1N}2]e
72.esistence 存在 =NB[jQ :(
73.occurrence 发生 LI,wSTVjC
74.completeness 完整性 tBo\R?YRs
75.rights and obligations 权利和义务 D(b01EQ;d
76.valuation and allocation 计价和分摊
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77.cutoff 截止 VKa+[
78.accuracy 准确性 $4bc!
79.classification 分类 qs4jUm
80.inspection 检查 dX(JV' 18A
81.supervision of counting 监盘 !Tzo&G
82.observation 观察 /9vi
83.confirmation 函证 E@VQxB7+
84.computation 计算 WjD885Xo
85.analytical procedures 分析程序 z} fpV T
86.vouch 核对 Q14zc0N
87.trace 追查 ^[<BMk
88.audit sampling 审计抽样 Ek+R
89.error 误差 +C~h(
90.expected error 预期误差 9a`LrB
91.population 总体 G
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92.sampling risk 抽样风险 {}$9
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93.non- sampling risk 非抽样风险 Gp%po@A&
94.sampling unit 抽样单位 jAJ='|[X\
95.statistical sampling 统计抽样 2D 4,#X
96.tolerable error 可容忍误差 =Rd`"]Mnfb
97.the risk of under reliance 信赖不足风险 2|pTw5z~
98.the risk of over reliance 信赖过度风险 qS?o22
99.the risk of incorrect rejection 误拒风险 xGs}hVlZiC
100. the risk of incorrect acceptance 误受风险 :a wt7lqv
101.working trial balance 试算平衡表 ~yv7[`+Tgg
102.index and cross-referencing 索引和交叉索引 ]545:)Q1
103.cash receipt 现金收入 0X)vr~`
104.cash disbursement 现金支出 d/_D|ivZ=
105.bank statement 银行对账单 b6k`R4S3
106.bank reconciliation 银行存款余额调节表 .n:Q~GEL
107.balance sheet date 资产负债表日 N'{[BA(eE
108.net realizable value 可变现净值 !73y(Y%TE
109.storeroom 仓库 (p]FI# y
110.sale invoice 销售发票 "vGh/sXW
111.price list 价目表 oR#W@OK@is
112.positive confirmation request 积极式询证函 e5_Hmuk|
113.negative confirmation request 消极式询证函 XgxE M1(
114.purchase requisition 请购单 s`yzeo
115.receiving report 验收报告 <AgB"y@
116.gross margin 毛利 %.Y5%TyP
117.manufacturing overhead 制造费用 G
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118.material requisition 领料单
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119.inventory-taking 存货盘点 kn3w6]
120.bond certificate 债券 \'|n.1Fr
121.stock certificate 股票 W3:j Z:
122.audit report 审计报告 L0w6K0J4
123.entity 被审计单位 /@:X0}L
124.addressee of the audit report 审计报告的收件人 l7`{ O/hN
125.unqualified opinion 无保留意见 HT<p=o'$Z
126.qualified opinion 保留意见 wFM
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127.disclaimer of opinion 无法表示意见 !
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128.adverse opinion 否定意见 l";Yw]:^
129 Auditors‘Report审计报告 TV{GHB!p"
130 internal audit内部审计 t6Iy5)=zY
131 public sector audit政府审计 Q/o,2R
账项基础审计accounting number-based audit |[],z 8
风险导向审计方法risk-oriented audit approach m6R/,