1.audit 审计 |h- QP#]/
2.attestation 4S5,w(6N
鉴证 *$yR*}A
3.credibility Hx#;Z
可信赖程度 `2' #!-
4.audit of financial statements 财务报表审计 | 1E|hh@k
5.agreed-upon procedures 执行商定程序 #EO9UW5
6.high levels of assurance 高水平保证
&]8P1
{
7.compilation 编制 es
Hg'8?U
8.reliability 可靠性 cFaaLUZk
9.relevance 相关性 ?6yjy<D)$e
10.professional skepticism 职业谨慎 JF # #
[O
11.objectivity 客观性 t5[#x4
p
12. professional competence 专业胜任能力 _hN\10ydY
13.Senior/CPA-in-charge 项目经理 d_CKP"TA
14.audit engagement letter 业务约定书 +Fuqchjq
15.recurring audit 连续审计 mX_a^_[G
16.the client 委托人 { WIJC',Y
17.change CPA 更换注册会计师 }#.L7SIJ<J
18.the existing CPA 现任注册会计师 d^RxQuA
19.the successor CPA 后任注册会计师 cU;iUf
20.the preceding CPA前任注册会计师 4NGA/
G
21.issue the audit report 出具审计报告 [ad@*KFxy3
22.expert 专家 DAS/43\
23.the board of directors 董事会 ?6Jx@ Sh
24.knowledge of the entity‘ s business 了解被审计单位情况 cJN7bA{
25.assess material misstatement risks评估重大错报风险 q
]M+/sl
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 -j%,
Oo
27.a general knowledge of ————- 初步了解―――的情况 {wO3<9
28.a more knowledge of—————— 进一步了解的情况 _]yn"p
29.the prior year‘s working papers 以前年度工作底稿 Px$/ _`H
30.minutes of meeting 会议纪要 ]4~lYuI4
31.business risks 经营风险 qm./|#m>
32.appropriateness 适当性 }'""(,2
33.accounting estimate 会计估计 eb.O#Y
34.management representations 管理层声明 t?q@H8
35.going concern assumption 持续经营假设 s}j{#xT
36.audit plan 审计计划 y<HO:kZ8`
37.significant audit areas 重点审计领域 +g` 'J$
38.error 错误 {)"iiJ
39.fraud舞弊 /s?
r`' j[
40.modified or additional procedures 修改或追加审计程序 ?!9)q.b
W
41.misappropriation of assets 侵占资产 sp#p8@Cj
42.transactions without substance 虚假交易 C
'v+f=
43.unusual pressures 异常压力 ;gBRCZ
44.the suspected noncompliance 涉嫌存在违法行为 eCN })An
45.materialiy 重要性 }2<r,
46.exceed the materiality level 超过重要性水平 L$9.8W
47.approach the materiality level 接近重要性水平 OZx
W?wnd
48.an acceptably low level 可接受水平 4#ug]X4Y')
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ko Z
50.misstatements or omissions 错报或漏报 z*kutZ:6Y
51.aggregate 总计 vI2^tX9
52.subsequent events 期后事项 R<[qGt|L
53.adjust the financial statements 调整财务报表 fG}tMSI
54.perform additional audit procedures 实施追加的审计程序 &=#[(vl
55.audit risk 审计风险 ?3*l{[@J
56.detection risk 检查风险 e<=cdze
57.inappropriate audit opinion 不适当的审计意见 )=5ng-
58.material misstatement 重大的错报 ~KW,kyXBnD
59.tolerable misstatement 可容忍错报 WOQP$D9
60.the acceptable level of detection risk 可接受的检查风险 *RXbc~
H
61.assessed level of material misstatement risk 重大错报风险的评估水平 lL{5SH<Q
62.simall business 小规模企业
f
#?fxUH~
63.accounting system 会计系统 yHs-h
64.test of control 控制测试 R#2 t)y
65.walk-through test 穿行测试 YQ39A_e
g
66.communication 沟通 9/hrjItV
67.flow chart 流程图 ])L
A42|
68.reperformance of internal control 重新执行 R($KSui
69.audit evidence 审计证据 Y
j)#k)x
70.substantive procedures 实质性程序 oX0 D
71.assertions 认定 t"
k*PA
72.esistence 存在 Pdt6nzfr
73.occurrence 发生 u:[vaBh91
74.completeness 完整性 >;L6xt3
75.rights and obligations 权利和义务 F_;vO%}
76.valuation and allocation 计价和分摊 %K\?E98M
77.cutoff 截止 BlXB7q,
78.accuracy 准确性 aemc2b*
79.classification 分类 '<rZm=48
80.inspection 检查 Rn{iaM2Y<
81.supervision of counting 监盘 MKy[hT:
82.observation 观察 )^4\,u\@
83.confirmation 函证 Rniq(FAx
84.computation 计算
#tZ4N7
85.analytical procedures 分析程序 <(-3_s6-
86.vouch 核对 5D_fXfx_|
87.trace 追查 Q.]}]QE
88.audit sampling 审计抽样 Eve.QAl|
89.error 误差 Hz.(qW">5*
90.expected error 预期误差 }"=AG
91.population 总体 R,F[XI+=N
92.sampling risk 抽样风险 bKrhIU[
93.non- sampling risk 非抽样风险 T{Sb^-H#X
94.sampling unit 抽样单位 bty/
95.statistical sampling 统计抽样 mH Ic f{RG
96.tolerable error 可容忍误差 t: #6sF
97.the risk of under reliance 信赖不足风险 Au4
yBm
u
98.the risk of over reliance 信赖过度风险 :lB=Lr)
99.the risk of incorrect rejection 误拒风险 O9EKRt
100. the risk of incorrect acceptance 误受风险 Xb{
[c+.
101.working trial balance 试算平衡表
T9]HGB{
102.index and cross-referencing 索引和交叉索引 +RnkJ* l
103.cash receipt 现金收入 RA G3o-
104.cash disbursement 现金支出
&jsVw)Ue
105.bank statement 银行对账单 9[m6Li
106.bank reconciliation 银行存款余额调节表
"Qja1TQ
107.balance sheet date 资产负债表日 ^@qvl%j
108.net realizable value 可变现净值 ?pn}s]*/
109.storeroom 仓库 e XfZ5(na
110.sale invoice 销售发票 5dB'&8DX
111.price list 价目表 +m8!U=Zi
112.positive confirmation request 积极式询证函 \8<BLmf4U
113.negative confirmation request 消极式询证函 gF$V$cU
114.purchase requisition 请购单 {@tv>!WW
115.receiving report 验收报告 ,`gl&iB
116.gross margin 毛利 xZ4~Oo@@_'
117.manufacturing overhead 制造费用 _~*,m#uxJ
118.material requisition 领料单 o(S{VGi,
119.inventory-taking 存货盘点 R
}lsnX<
120.bond certificate 债券 p;W.lcO`0
121.stock certificate 股票 NGOqy+Ty{f
122.audit report 审计报告 Gm(b/qDDe
123.entity 被审计单位 0&/b42W
124.addressee of the audit report 审计报告的收件人 L{(QpgHZ
125.unqualified opinion 无保留意见 =li |
126.qualified opinion 保留意见 6(G?MW.
127.disclaimer of opinion 无法表示意见 b|+wc6
128.adverse opinion 否定意见 )hk
129 Auditors‘Report审计报告 ~-PjW#J%
130 internal audit内部审计 rk7QZVE
131 public sector audit政府审计 P#fM:z@[
账项基础审计accounting number-based audit ,4ei2`wV
风险导向审计方法risk-oriented audit approach :'*DPB-