1.audit 审计 t=pkYq5t8
2.attestation t;f
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鉴证 6x3Ew2
3.credibility t-|=weNy
可信赖程度 MzW$Sl&:
4.audit of financial statements 财务报表审计 b>AAx$2Y
5.agreed-upon procedures 执行商定程序 eiSO7cGy
6.high levels of assurance 高水平保证 CbvL X="%
7.compilation 编制 ]H9HO2wGQ
8.reliability 可靠性 =smY/q^3
9.relevance 相关性 s8I77._s
10.professional skepticism 职业谨慎 nF[eb{GR`
11.objectivity 客观性 S?z j&XY3
12. professional competence 专业胜任能力 Lzx(!<v
13.Senior/CPA-in-charge 项目经理 /z- C
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14.audit engagement letter 业务约定书 E|A_|FS&%
15.recurring audit 连续审计 $6?KH7lA
16.the client 委托人 u'n%BVt
17.change CPA 更换注册会计师 Ywb)h^{!
18.the existing CPA 现任注册会计师 3z.
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19.the successor CPA 后任注册会计师 {Ll8@'5
20.the preceding CPA前任注册会计师 `3s-%>
21.issue the audit report 出具审计报告 eMd1%/[
22.expert 专家 !I+u/f?TO7
23.the board of directors 董事会 [x()^{
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24.knowledge of the entity‘ s business 了解被审计单位情况 zs^\zCb8
25.assess material misstatement risks评估重大错报风险 -a^sX%|Bl
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 OZ]3OL,
27.a general knowledge of ————- 初步了解―――的情况 (8X8<>w~
28.a more knowledge of—————— 进一步了解的情况 =&G|} M
29.the prior year‘s working papers 以前年度工作底稿 RKZk/ly
30.minutes of meeting 会议纪要 WaK{/6?T,
31.business risks 经营风险 ?lna8]t
32.appropriateness 适当性 )Zr0_b"V:e
33.accounting estimate 会计估计
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34.management representations 管理层声明 X
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35.going concern assumption 持续经营假设 (Jr;:[4XC
36.audit plan 审计计划 ',ybHW%D%i
37.significant audit areas 重点审计领域 jQlK-U=oi
38.error 错误 30v1VLR_)
39.fraud舞弊 :[?o7%"
40.modified or additional procedures 修改或追加审计程序 \z?;6A
41.misappropriation of assets 侵占资产 IIEU{},}z
42.transactions without substance 虚假交易 (I 0t*Se
43.unusual pressures 异常压力 F(n))`(
44.the suspected noncompliance 涉嫌存在违法行为 BTQC1;;N
45.materialiy 重要性 J_Xf:Mz-
46.exceed the materiality level 超过重要性水平 39m"}26*E
47.approach the materiality level 接近重要性水平 !7kOw65+0
48.an acceptably low level 可接受水平 J)&+y;.
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ~$obcW1
50.misstatements or omissions 错报或漏报 {8Nd-WJ{
51.aggregate 总计 H;te)km}
52.subsequent events 期后事项 juZ3""
53.adjust the financial statements 调整财务报表 l;FgX+)
54.perform additional audit procedures 实施追加的审计程序 jJnBwHp
55.audit risk 审计风险 ~Q\ZDMTK
56.detection risk 检查风险 IY6S\Gn
57.inappropriate audit opinion 不适当的审计意见 ! \Kh\
58.material misstatement 重大的错报 j_<n~ri-
59.tolerable misstatement 可容忍错报 AUpC HG7
60.the acceptable level of detection risk 可接受的检查风险 J}u1\Id%
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 a5S/
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63.accounting system 会计系统 /Bu5kBC
64.test of control 控制测试 WU@,1.F:
65.walk-through test 穿行测试 6 Izv&
66.communication 沟通 _$lQK{@rY
67.flow chart 流程图 c$z_Zi!g#
68.reperformance of internal control 重新执行 xfSvvCy
69.audit evidence 审计证据 LA Vgf>
70.substantive procedures 实质性程序 Q1B
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71.assertions 认定 c?Qg:yU
72.esistence 存在 iB_j*mX]
73.occurrence 发生 i kiy>W8
74.completeness 完整性 \F3t&:
75.rights and obligations 权利和义务 C#0Wo
76.valuation and allocation 计价和分摊 /L Tyiiz6
77.cutoff 截止 )gF9D1eA
78.accuracy 准确性 o%5Ao?z~
79.classification 分类 C5
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80.inspection 检查 b)@x@3"O
81.supervision of counting 监盘 ti%
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82.observation 观察 xI8*sTx
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83.confirmation 函证 GUXX|W[6
84.computation 计算 R6Lr]H
85.analytical procedures 分析程序 ?xs0J
86.vouch 核对 t,6=EK*3T
87.trace 追查 S_6
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88.audit sampling 审计抽样 ugP R)tDfM
89.error 误差 V [>5
90.expected error 预期误差 jT0fF
91.population 总体 jm"xf7
92.sampling risk 抽样风险 eL!6}y}W
93.non- sampling risk 非抽样风险 &YMj\KmlSg
94.sampling unit 抽样单位 56dl;Z)
95.statistical sampling 统计抽样 DdgFBO
96.tolerable error 可容忍误差 B~rK3BS
97.the risk of under reliance 信赖不足风险 ^"- 2fJ
98.the risk of over reliance 信赖过度风险 >?KyPp
99.the risk of incorrect rejection 误拒风险 Y8(yOVy9
100. the risk of incorrect acceptance 误受风险 G7?EaLsfQ
101.working trial balance 试算平衡表 35T7g65;
102.index and cross-referencing 索引和交叉索引 CcQ|0
103.cash receipt 现金收入 2XpGgG`2`C
104.cash disbursement 现金支出 L|?tcic
105.bank statement 银行对账单 f*Bc`+G
106.bank reconciliation 银行存款余额调节表 +`FY
107.balance sheet date 资产负债表日 /-lmfpT
108.net realizable value 可变现净值 * UC^&5:
109.storeroom 仓库 3]P=co@
110.sale invoice 销售发票 F\;1:y~1
111.price list 价目表 @<L.#gtP
112.positive confirmation request 积极式询证函 cs)hq4-L`
113.negative confirmation request 消极式询证函 E*vi@aI
114.purchase requisition 请购单 }Of^Y@{q.
115.receiving report 验收报告 %94"e7Hy
116.gross margin 毛利 M\3!elp2z
117.manufacturing overhead 制造费用 S;~_9i]upe
118.material requisition 领料单 |zE7W
119.inventory-taking 存货盘点 V
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120.bond certificate 债券 9q?gmAn.
121.stock certificate 股票 VM`."un]
122.audit report 审计报告 ,*30Q
123.entity 被审计单位 f?QD##~;
124.addressee of the audit report 审计报告的收件人 $fKWB5p|()
125.unqualified opinion 无保留意见 :
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126.qualified opinion 保留意见 )U`
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127.disclaimer of opinion 无法表示意见 _DQdo
128.adverse opinion 否定意见 <V{BRRx
129 Auditors‘Report审计报告 M-_)CR
130 internal audit内部审计 nYY U
131 public sector audit政府审计 M=%p$
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账项基础审计accounting number-based audit (TPD!=
风险导向审计方法risk-oriented audit approach 9w1)Mf}