1.audit 审计 Fqg*H1I[
2.attestation KfV&7yi
鉴证 RBV*e9P%
3.credibility }W5~89"
可信赖程度 \>c
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4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 -Rj3cx
6.high levels of assurance 高水平保证 D@`"99z
7.compilation 编制 t^8|t(Lq
8.reliability 可靠性
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9.relevance 相关性 }Ih5`$
10.professional skepticism 职业谨慎 RW^e#z>m"E
11.objectivity 客观性 2R~[B]2"r
12. professional competence 专业胜任能力 o3a%u(
13.Senior/CPA-in-charge 项目经理 {h~<!sEX
14.audit engagement letter 业务约定书 %Hy.
15.recurring audit 连续审计 EL;OYW(
16.the client 委托人 z9ZS&=>
17.change CPA 更换注册会计师 xH{V.n&v
18.the existing CPA 现任注册会计师 {/K!cPp9
19.the successor CPA 后任注册会计师 ]`TX%Qni
20.the preceding CPA前任注册会计师 X{;5jnpG
21.issue the audit report 出具审计报告 NU.YL1
22.expert 专家 DXx),?s>
23.the board of directors 董事会 {|R +|ow
24.knowledge of the entity‘ s business 了解被审计单位情况 V*1-wg5
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25.assess material misstatement risks评估重大错报风险 tS6r4d%~=
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 HC(o;,spO
27.a general knowledge of ————- 初步了解―――的情况 xZ>@wBQ
28.a more knowledge of—————— 进一步了解的情况 e)A{
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29.the prior year‘s working papers 以前年度工作底稿 GW!%DT
30.minutes of meeting 会议纪要 $QJ,V~
31.business risks 经营风险 XA-,
32.appropriateness 适当性 (V#*}eGy
33.accounting estimate 会计估计 y.?Q
34.management representations 管理层声明 vz`r
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35.going concern assumption 持续经营假设 okLheF
36.audit plan 审计计划 uAv'%/
37.significant audit areas 重点审计领域
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38.error 错误 1L<X+,]@
39.fraud舞弊 q]OgT4ly
40.modified or additional procedures 修改或追加审计程序 Cp^%;(@
41.misappropriation of assets 侵占资产 _>i<` k
42.transactions without substance 虚假交易 SOQR(UT
43.unusual pressures 异常压力 bh UghHT
44.the suspected noncompliance 涉嫌存在违法行为 i2n66d
45.materialiy 重要性 yrV]I(Xe
46.exceed the materiality level 超过重要性水平 n/Dk~Q)
47.approach the materiality level 接近重要性水平 vff`Xh>k(
48.an acceptably low level 可接受水平 <x\I*%(
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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50.misstatements or omissions 错报或漏报 y\}<N6
51.aggregate 总计 5c
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52.subsequent events 期后事项 BnIZ+fg=
53.adjust the financial statements 调整财务报表 uG7ll5Yy
54.perform additional audit procedures 实施追加的审计程序 .:2=VLuj U
55.audit risk 审计风险 }7Y@u@R
56.detection risk 检查风险 l&6+ykQ
57.inappropriate audit opinion 不适当的审计意见 sr`)l& t?
58.material misstatement 重大的错报 7K &j
59.tolerable misstatement 可容忍错报 ~+O ws
60.the acceptable level of detection risk 可接受的检查风险 E?F?)!%
61.assessed level of material misstatement risk 重大错报风险的评估水平 y<n<uZ;
62.simall business 小规模企业 ^li(q]g1!
63.accounting system 会计系统 [C( >e0r
64.test of control 控制测试 J)_IfbY
65.walk-through test 穿行测试 3k5F$wf
66.communication 沟通 #{|F2AM
67.flow chart 流程图 BV6
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68.reperformance of internal control 重新执行 R4[dh.lf
69.audit evidence 审计证据 6Z68n
70.substantive procedures 实质性程序 >y^zagC*
71.assertions 认定 L_ 2R3w
72.esistence 存在 )}5f'TK
73.occurrence 发生 h} <Ie <
74.completeness 完整性 {ZD'l5jU
75.rights and obligations 权利和义务 KfMaVU=4P
76.valuation and allocation 计价和分摊 =Ye I,KbA)
77.cutoff 截止 ,: 4+hJ<q
78.accuracy 准确性 +B-;.]L
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79.classification 分类 7;H P_oAu
80.inspection 检查 ]6TX)1
81.supervision of counting 监盘 rklK=W z
82.observation 观察 n%}Vd
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83.confirmation 函证 &g\?znF]H
84.computation 计算 (X}Q'm$n\h
85.analytical procedures 分析程序 :H`Z.>K
86.vouch 核对 GXx/pBdy[4
87.trace 追查
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88.audit sampling 审计抽样 TH#5j.uUs
89.error 误差 `=rDB7!$yL
90.expected error 预期误差 %eLf6|1x
91.population 总体 Z<n%~z^
92.sampling risk 抽样风险 "ba>.h,#'
93.non- sampling risk 非抽样风险 ~4[4"Pi>|
94.sampling unit 抽样单位 a0[Mx 4
95.statistical sampling 统计抽样 7T-}oNaJA\
96.tolerable error 可容忍误差 )Qx&m}
97.the risk of under reliance 信赖不足风险 |!?`KO{
98.the risk of over reliance 信赖过度风险 )6,Pmq~)
99.the risk of incorrect rejection 误拒风险 Zlf)
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100. the risk of incorrect acceptance 误受风险 {\zB'SNq
101.working trial balance 试算平衡表 $Y31YA
102.index and cross-referencing 索引和交叉索引 fN{JLp
103.cash receipt 现金收入 >)`V$x
104.cash disbursement 现金支出 TNK~ETE4
105.bank statement 银行对账单 /\|AHM
106.bank reconciliation 银行存款余额调节表 3QO*1P@q
107.balance sheet date 资产负债表日 TWAt)
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108.net realizable value 可变现净值 GK-__Y.
109.storeroom 仓库 @F%_{6h
110.sale invoice 销售发票 R=u!RcvR
111.price list 价目表 @8xa"Dc
112.positive confirmation request 积极式询证函 2v9T&xo=
113.negative confirmation request 消极式询证函 _4h[q4Z
114.purchase requisition 请购单 @8qo(7<~Q
115.receiving report 验收报告 ;L.RfP"5<
116.gross margin 毛利 #{oGmzG!
117.manufacturing overhead 制造费用 ThmN^N
118.material requisition 领料单 UO{3vry48
119.inventory-taking 存货盘点 WjsE#9D!of
120.bond certificate 债券 NA9N#;
121.stock certificate 股票 ~G*eJc0S:
122.audit report 审计报告 "=ogO/_Q"
123.entity 被审计单位 q&N1| f7
124.addressee of the audit report 审计报告的收件人 ^RO_B}n3
125.unqualified opinion 无保留意见 _/
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126.qualified opinion 保留意见 ww(.
127.disclaimer of opinion 无法表示意见 gm}[`GMU
128.adverse opinion 否定意见 ( [m[<
129 Auditors‘Report审计报告 It8m]FN
130 internal audit内部审计 o\7
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131 public sector audit政府审计 KOM]7%ys1H
账项基础审计accounting number-based audit ]v{TSP^/
风险导向审计方法risk-oriented audit approach ?3)
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