1.audit 审计 {P/ sxh:e
2.attestation }Rl^7h<!
鉴证 v|~&I%S7
3.credibility wMc/Og
可信赖程度 b~$B0o)
4.audit of financial statements 财务报表审计 $FR1^|P/G
5.agreed-upon procedures 执行商定程序 pAK7V;sJ
6.high levels of assurance 高水平保证
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7.compilation 编制 ,yPs4',d
8.reliability 可靠性 XL=Y~7b
9.relevance 相关性 \<n 9kwU
10.professional skepticism 职业谨慎 MX*T.TG8
11.objectivity 客观性 JdYmUM|K/c
12. professional competence 专业胜任能力 .0
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13.Senior/CPA-in-charge 项目经理 ''.P=
14.audit engagement letter 业务约定书 Ei$?]~
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15.recurring audit 连续审计 U-h'a:
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16.the client 委托人 VT@,RlB0
17.change CPA 更换注册会计师 M8Tj;ATr
18.the existing CPA 现任注册会计师 MZPXI{G
19.the successor CPA 后任注册会计师 ]\TYVv)
20.the preceding CPA前任注册会计师 6>L)
21.issue the audit report 出具审计报告 vH[G#A~4
22.expert 专家 +,8j]<wpo
23.the board of directors 董事会 =@ SJyW
24.knowledge of the entity‘ s business 了解被审计单位情况 S<Rl?El<=
25.assess material misstatement risks评估重大错报风险 t 0 omJP
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 %KjvV<f-a
27.a general knowledge of ————- 初步了解―――的情况 s*XE
28.a more knowledge of—————— 进一步了解的情况 gC/~@Z8W]
29.the prior year‘s working papers 以前年度工作底稿 ` @PHV
30.minutes of meeting 会议纪要 c>~q2_}W(
31.business risks 经营风险 O\~/J/u
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32.appropriateness 适当性 85{2TXQ^%=
33.accounting estimate 会计估计 Jy
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34.management representations 管理层声明 LA +BH_t&
35.going concern assumption 持续经营假设 --D&a;CO}
36.audit plan 审计计划 An.Qi =Cv
37.significant audit areas 重点审计领域 s8O.yL
38.error 错误 n PAl8
39.fraud舞弊 Gl!fT1zh0
40.modified or additional procedures 修改或追加审计程序 <]w(1{q(
41.misappropriation of assets 侵占资产 ;~^9$Z@%Q
42.transactions without substance 虚假交易 th
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43.unusual pressures 异常压力 Tr\6AN?o
44.the suspected noncompliance 涉嫌存在违法行为 ( M$2CL
45.materialiy 重要性 K-<kp!v
46.exceed the materiality level 超过重要性水平 MJyz0.9 c
47.approach the materiality level 接近重要性水平 3
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48.an acceptably low level 可接受水平
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 jIvSjlm I
50.misstatements or omissions 错报或漏报 .sqX>sU/]
51.aggregate 总计 s
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52.subsequent events 期后事项 s:p6oEQ=J
53.adjust the financial statements 调整财务报表 BH;7CK=7R
54.perform additional audit procedures 实施追加的审计程序 Hyn* O)q!
55.audit risk 审计风险 !dcGBj
56.detection risk 检查风险 (>)f#t[9J
57.inappropriate audit opinion 不适当的审计意见 Lh_Q@>k
58.material misstatement 重大的错报 7,v}Ap]Pa
59.tolerable misstatement 可容忍错报 g!![%*'
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60.the acceptable level of detection risk 可接受的检查风险 ;$FpxurX
61.assessed level of material misstatement risk 重大错报风险的评估水平 RJ63"F $
62.simall business 小规模企业 Fv!KLw@
63.accounting system 会计系统 ^q@6((O
64.test of control 控制测试 qX_(
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65.walk-through test 穿行测试 rzk-_AFR
66.communication 沟通 }#bX{?f
67.flow chart 流程图 8am/5o
68.reperformance of internal control 重新执行 Nn:>c<[
69.audit evidence 审计证据 l2.Lh<G
70.substantive procedures 实质性程序 '#*5jn]CqB
71.assertions 认定 I_aSC 4
72.esistence 存在 S-Z s
73.occurrence 发生 OS{j5o
74.completeness 完整性 =7l'3z8
75.rights and obligations 权利和义务 h ycdk1SN
76.valuation and allocation 计价和分摊 i0jR~vF
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77.cutoff 截止 .I1k+
78.accuracy 准确性 FCp\w1+
79.classification 分类 QE\t}>
80.inspection 检查 m|8ljXX
81.supervision of counting 监盘 ]!mC5Ea
82.observation 观察 O9/7?"l"
83.confirmation 函证 qiyX{J7Z
84.computation 计算 lDU@Q(V#}<
85.analytical procedures 分析程序 O\z]1`i*o
86.vouch 核对 3B^`xnV
87.trace 追查 FVo_=O)
88.audit sampling 审计抽样 +#wh`9[wBt
89.error 误差 ?E2$
90.expected error 预期误差 M~SbIk<#a<
91.population 总体 2sXNVo8`w"
92.sampling risk 抽样风险 I}!E
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93.non- sampling risk 非抽样风险 EZw<)Q
94.sampling unit 抽样单位 MEled:i
95.statistical sampling 统计抽样 loR,f&80=O
96.tolerable error 可容忍误差 fEgwQ-]
97.the risk of under reliance 信赖不足风险 \[CPI`yQe
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 MzP
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100. the risk of incorrect acceptance 误受风险 O&vE 5%x
101.working trial balance 试算平衡表 {g@?\
102.index and cross-referencing 索引和交叉索引 )^q7s&p/
103.cash receipt 现金收入 y$h.k"x`
104.cash disbursement 现金支出 ='U>P(
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105.bank statement 银行对账单 mDB?;a>
106.bank reconciliation 银行存款余额调节表 nS$_VJ]~
107.balance sheet date 资产负债表日 6|HxBC#4
108.net realizable value 可变现净值
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109.storeroom 仓库 KN\*|)
110.sale invoice 销售发票 6.(L8.jv
111.price list 价目表 ZaKT~f%%z
112.positive confirmation request 积极式询证函 Jp#Onl+d6
113.negative confirmation request 消极式询证函 +yO^,{8SE
114.purchase requisition 请购单 'G>gNq
115.receiving report 验收报告 Rg,]du u?
116.gross margin 毛利 -,Y[`(q
117.manufacturing overhead 制造费用 xJemc3]2
118.material requisition 领料单 k __MYb
119.inventory-taking 存货盘点 r}%2;!T
120.bond certificate 债券 J 6%CF2
121.stock certificate 股票 `COnb@uD
122.audit report 审计报告 W}0cM9 g
123.entity 被审计单位 Kx<T;iJ}
124.addressee of the audit report 审计报告的收件人 )o[Jxu'
125.unqualified opinion 无保留意见 /jB0
126.qualified opinion 保留意见 CA8N
127.disclaimer of opinion 无法表示意见 W, YYL(L
128.adverse opinion 否定意见 6%Ws>H4@|
129 Auditors‘Report审计报告 CG397Y^
130 internal audit内部审计 e4rhB"qQdn
131 public sector audit政府审计 //O9}-
账项基础审计accounting number-based audit R&P}\cf8T
风险导向审计方法risk-oriented audit approach >mXq= 9L4