1.audit 审计 ;_(PVo
2.attestation o8Z[+;
鉴证 80$fG8
3.credibility c. A|Ir
可信赖程度 7rC uu *M
4.audit of financial statements 财务报表审计 ~6I)|^Z
5.agreed-upon procedures 执行商定程序 7 uarh!
6.high levels of assurance 高水平保证 /2m?15c+
7.compilation 编制 LjH*rjS4
8.reliability 可靠性 N7s'6(`=X
9.relevance 相关性 tWdhDt8$&
10.professional skepticism 职业谨慎 B<~U3b
11.objectivity 客观性 :Yj)CGl$
12. professional competence 专业胜任能力 C P3<1~
13.Senior/CPA-in-charge 项目经理 )kJH5/
14.audit engagement letter 业务约定书 ?~QIALA
15.recurring audit 连续审计 KA276#
16.the client 委托人 _7D _72
17.change CPA 更换注册会计师 c=6Q%S
18.the existing CPA 现任注册会计师 fN
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19.the successor CPA 后任注册会计师 lI/0:|l
20.the preceding CPA前任注册会计师 Z.wA@ ~e
21.issue the audit report 出具审计报告 gLSA!#[h
22.expert 专家 YUdxG/~'
23.the board of directors 董事会 sIl33kmv
24.knowledge of the entity‘ s business 了解被审计单位情况 5`<eKwls
25.assess material misstatement risks评估重大错报风险 PjIeZ&p
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
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27.a general knowledge of ————- 初步了解―――的情况 Sc]P<F7N]
28.a more knowledge of—————— 进一步了解的情况 9%IlW
29.the prior year‘s working papers 以前年度工作底稿 Oc&),ru2l
30.minutes of meeting 会议纪要 do-c1;M
31.business risks 经营风险 Q8MS,7y/
32.appropriateness 适当性 XTDE53Js&
33.accounting estimate 会计估计 L}j0a> =x4
34.management representations 管理层声明 t+nRw?Z
35.going concern assumption 持续经营假设 pX=,iOF[I
36.audit plan 审计计划 SjdZyJa
37.significant audit areas 重点审计领域 3g~^LZ66
38.error 错误 ba@=^Fa;
39.fraud舞弊 I@l>w._.
40.modified or additional procedures 修改或追加审计程序 ?_`0G/xl
41.misappropriation of assets 侵占资产 U4
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42.transactions without substance 虚假交易 B/"2.,
43.unusual pressures 异常压力 PVao
44.the suspected noncompliance 涉嫌存在违法行为 r
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45.materialiy 重要性 q
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46.exceed the materiality level 超过重要性水平 WjMS5^ _
47.approach the materiality level 接近重要性水平 gZT)pP
48.an acceptably low level 可接受水平 nVD
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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 oY`qI nM_
50.misstatements or omissions 错报或漏报 (}:C+p
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51.aggregate 总计 X;!D};;M
52.subsequent events 期后事项 RH~3M0'0
53.adjust the financial statements 调整财务报表 \O7J=6fn
54.perform additional audit procedures 实施追加的审计程序 h<+|x7u
55.audit risk 审计风险 CDp8)=WJFF
56.detection risk 检查风险 1'G8o=~
57.inappropriate audit opinion 不适当的审计意见 *wi}>_\
58.material misstatement 重大的错报 3hq1yyec
59.tolerable misstatement 可容忍错报 Gowp
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60.the acceptable level of detection risk 可接受的检查风险 y7<&vIEC
61.assessed level of material misstatement risk 重大错报风险的评估水平 e@F|NCQ.9
62.simall business 小规模企业 /!Z^Y
63.accounting system 会计系统 `dJDucD
64.test of control 控制测试 gUB{Bh($Y
65.walk-through test 穿行测试 &B!%fd.'
66.communication 沟通 `eRLc}aP2
67.flow chart 流程图 <E':[.zC
68.reperformance of internal control 重新执行 'Zk<l#"}
69.audit evidence 审计证据 CsS p=(
70.substantive procedures 实质性程序 GLKO]y
71.assertions 认定 fY2wDD
72.esistence 存在 G5Q!L;3HZ
73.occurrence 发生 0zqj0
74.completeness 完整性
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75.rights and obligations 权利和义务 |ia@,*KD
76.valuation and allocation 计价和分摊 W'_/6_c$!
77.cutoff 截止 EaS~`
78.accuracy 准确性 -O&"|
79.classification 分类 !W1eUY
80.inspection 检查 U q X1E
81.supervision of counting 监盘 [V@yRWI
82.observation 观察 b"8FlZ$
83.confirmation 函证 |0{ i9.=
84.computation 计算 W81o"TR|pt
85.analytical procedures 分析程序
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86.vouch 核对 "+iAd.qd
87.trace 追查 FsCwF&/q
88.audit sampling 审计抽样 /aUFc '5
89.error 误差 7unA"9=[4V
90.expected error 预期误差 j$eCe<.3
91.population 总体
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92.sampling risk 抽样风险 9y"TDo
93.non- sampling risk 非抽样风险 "@/ba!L+
94.sampling unit 抽样单位 '7nJb6V,0l
95.statistical sampling 统计抽样 N4 [E~-
96.tolerable error 可容忍误差 I$N7pobh
97.the risk of under reliance 信赖不足风险 oA3d^%(c
98.the risk of over reliance 信赖过度风险 E_[ONm=,
99.the risk of incorrect rejection 误拒风险 r#xk`a
100. the risk of incorrect acceptance 误受风险 tE!'dpG5)
101.working trial balance 试算平衡表 ^now}u9S6
102.index and cross-referencing 索引和交叉索引 *d
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103.cash receipt 现金收入 @
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104.cash disbursement 现金支出 Tkrx7Cs(
105.bank statement 银行对账单 ,L-C(j
106.bank reconciliation 银行存款余额调节表 uFe'$
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107.balance sheet date 资产负债表日 PN\V[#nS
108.net realizable value 可变现净值 Qp&?L"U)2
109.storeroom 仓库 6H;kJHn
110.sale invoice 销售发票 *4#on>
111.price list 价目表 tL8't]M,
112.positive confirmation request 积极式询证函 o5#,\Y[ g
113.negative confirmation request 消极式询证函 ?1m ,SK
114.purchase requisition 请购单 }W
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115.receiving report 验收报告 Za\RM[Z!I
116.gross margin 毛利 d5, FM
117.manufacturing overhead 制造费用 ct\<;I(H
118.material requisition 领料单
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119.inventory-taking 存货盘点 |'@[N,
120.bond certificate 债券 oWcACs3fB
121.stock certificate 股票 z1vni'%J
122.audit report 审计报告 S 1ibw \'
123.entity 被审计单位 tG 7+7Z=
124.addressee of the audit report 审计报告的收件人 a-Fqp4
125.unqualified opinion 无保留意见 Orc>.~+f%A
126.qualified opinion 保留意见 m9g^ -X
127.disclaimer of opinion 无法表示意见 Bi_J5 If
128.adverse opinion 否定意见 6ZHv,e`?
129 Auditors‘Report审计报告 ?W<cB`J
130 internal audit内部审计 *'^:S#
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131 public sector audit政府审计 ")\ *2d
账项基础审计accounting number-based audit S%V%!803!
风险导向审计方法risk-oriented audit approach {Vl"m2