1.audit 审计 SVlua@]ChU
2.attestation +MbIB&fRCB
鉴证 ;@,Q&B2eM
3.credibility p(xC*KWB
可信赖程度 ?&LZB}1
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4.audit of financial statements 财务报表审计 "Td`AuP@,
5.agreed-upon procedures 执行商定程序 u~
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6.high levels of assurance 高水平保证 a07@C
7.compilation 编制 x^|V af
8.reliability 可靠性 KTvzOI8
9.relevance 相关性 jV#ahNq;
10.professional skepticism 职业谨慎 8zLY6@
11.objectivity 客观性 <Llp\XcZ
12. professional competence 专业胜任能力 \T]EZ'+O
13.Senior/CPA-in-charge 项目经理 (>6*#9#p
14.audit engagement letter 业务约定书 9YsR~SM
15.recurring audit 连续审计 L@75-T
16.the client 委托人 +X`V|E,no
17.change CPA 更换注册会计师 ANIz,LS
18.the existing CPA 现任注册会计师 9!9Z~/*m
19.the successor CPA 后任注册会计师 ihh4pD27g
20.the preceding CPA前任注册会计师 <2!v(EkI
21.issue the audit report 出具审计报告 6C>_a*w
22.expert 专家 {mWui9 %M
23.the board of directors 董事会 jztq.2-c#
24.knowledge of the entity‘ s business 了解被审计单位情况 l$K,#P<)
25.assess material misstatement risks评估重大错报风险 +$xeoxU>;
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 tx"sH]n
27.a general knowledge of ————- 初步了解―――的情况 %8*64T")
28.a more knowledge of—————— 进一步了解的情况 e{;OSk`x
29.the prior year‘s working papers 以前年度工作底稿 /vY_Y3k#
30.minutes of meeting 会议纪要 [s9O0i"
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31.business risks 经营风险 tt%MoQ)
32.appropriateness 适当性 B63pgPX
33.accounting estimate 会计估计 O\K_q7iO6
34.management representations 管理层声明 GV)<Q^9
35.going concern assumption 持续经营假设 t NsPB6Z
36.audit plan 审计计划 Ngr/QL]Q
37.significant audit areas 重点审计领域 )!g{Sbl
38.error 错误 KZ!3j_pKy
39.fraud舞弊 =X?\MVWB
40.modified or additional procedures 修改或追加审计程序 1Z[/KJ
41.misappropriation of assets 侵占资产 hjO*~
42.transactions without substance 虚假交易 {k4CEt;
43.unusual pressures 异常压力 +\li*G]:J
44.the suspected noncompliance 涉嫌存在违法行为 ZpUCfS)|&
45.materialiy 重要性 2&+#Vsm`V
46.exceed the materiality level 超过重要性水平 h8\
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47.approach the materiality level 接近重要性水平 p^(&qk?ut
48.an acceptably low level 可接受水平 kc7lc|'z
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 7nbB^
2
50.misstatements or omissions 错报或漏报 9Rek4<5
51.aggregate 总计 yNm:[bOER
52.subsequent events 期后事项 #jAqra._b
53.adjust the financial statements 调整财务报表 pLMRwgzr
54.perform additional audit procedures 实施追加的审计程序 ZKg{0DY
55.audit risk 审计风险 HTe<x
56.detection risk 检查风险 %Pksv}
57.inappropriate audit opinion 不适当的审计意见 *. 3N=EO
58.material misstatement 重大的错报 0y<wvLv2C
59.tolerable misstatement 可容忍错报 :K\mN/ x
60.the acceptable level of detection risk 可接受的检查风险 ,!V]
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61.assessed level of material misstatement risk 重大错报风险的评估水平 b 1&i# I?{
62.simall business 小规模企业 "<}&GcJbz
63.accounting system 会计系统 e]=!"nJ+
64.test of control 控制测试 h^
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65.walk-through test 穿行测试 7_2kDDW0
66.communication 沟通 zEZLKWm9-
67.flow chart 流程图
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68.reperformance of internal control 重新执行 ;q0uE:^S
69.audit evidence 审计证据 qO`)F8
70.substantive procedures 实质性程序 +0),xu
71.assertions 认定 ~&\ f|%
72.esistence 存在 _"4xKh)
73.occurrence 发生 OD Ur
74.completeness 完整性 m/N dJMoN=
75.rights and obligations 权利和义务 mMMQ|ea
76.valuation and allocation 计价和分摊 AmwWH7,g
77.cutoff 截止 v/ *Y#(X
78.accuracy 准确性
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79.classification 分类 bCZ gcN
80.inspection 检查 E~<`/s
81.supervision of counting 监盘 y~IuP c
82.observation 观察 !_2n
83.confirmation 函证 z} '! eCl
84.computation 计算 dD<fn9t
85.analytical procedures 分析程序 l!#m&'16"
86.vouch 核对 1<ro7A4hK
87.trace 追查 &C>/L;
88.audit sampling 审计抽样 DF6c|
89.error 误差 zrVC8Wb
90.expected error 预期误差 fw oQ'&
91.population 总体 p!Eft/A(
92.sampling risk 抽样风险 Q-#$Aa
93.non- sampling risk 非抽样风险 kt4d;4n
94.sampling unit 抽样单位 jL)WPq!m+
95.statistical sampling 统计抽样 !ZDzEP*
96.tolerable error 可容忍误差 Sx
97.the risk of under reliance 信赖不足风险 uP\lCqK,
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 v#=`%]mL
100. the risk of incorrect acceptance 误受风险 {brMqE>P#
101.working trial balance 试算平衡表 K
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102.index and cross-referencing 索引和交叉索引 (;. AS
103.cash receipt 现金收入 KRJLxNr
104.cash disbursement 现金支出 `[zQf
105.bank statement 银行对账单 g+-;J+X8
106.bank reconciliation 银行存款余额调节表 Ifk#/d
107.balance sheet date 资产负债表日 5>J=YLq
108.net realizable value 可变现净值 P,ua<B}L
109.storeroom 仓库 "^I
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110.sale invoice 销售发票 k`".
111.price list 价目表 PX|=(:(k
112.positive confirmation request 积极式询证函 5>6PH+Oq
113.negative confirmation request 消极式询证函 &h*S
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114.purchase requisition 请购单 %LXM+<N8
115.receiving report 验收报告 HE<1v@jW
116.gross margin 毛利 RvJ['(-
117.manufacturing overhead 制造费用 6.t',LTB
118.material requisition 领料单 BQ^H? jo
119.inventory-taking 存货盘点 Khh0*S8.K
120.bond certificate 债券 nS()u}c;r
121.stock certificate 股票 EL3|u64GO
122.audit report 审计报告 Qr#1 u
123.entity 被审计单位 *`(
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124.addressee of the audit report 审计报告的收件人 wOB azWa
125.unqualified opinion 无保留意见 Cw5%\K$=
126.qualified opinion 保留意见 bYe;b><G
127.disclaimer of opinion 无法表示意见 BF{w)=@/'
128.adverse opinion 否定意见 2/,0iwj-
129 Auditors‘Report审计报告 "QoQ4r<|
130 internal audit内部审计 E2GGEKrW
131 public sector audit政府审计 X &2oPo
账项基础审计accounting number-based audit B*!WrB:s
风险导向审计方法risk-oriented audit approach %iJ%{{f`