1.audit 审计 )U6T]1
2.attestation |p4F^!9
鉴证 pa~
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3.credibility 1Yo9Wf;vP
可信赖程度 1,p7Sl^h
4.audit of financial statements 财务报表审计 R
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5.agreed-upon procedures 执行商定程序 ^*C8BzcH
6.high levels of assurance 高水平保证 ReE6h\j
7.compilation 编制 +#"CgZ]
8.reliability 可靠性 ssoIC
9.relevance 相关性 63#Sf$p{v
10.professional skepticism 职业谨慎 i5T&1W i
11.objectivity 客观性 iN %kF'&9
12. professional competence 专业胜任能力 qSlC@@.>
13.Senior/CPA-in-charge 项目经理 nr
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14.audit engagement letter 业务约定书 P5yS`v$@
15.recurring audit 连续审计 Ko]
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16.the client 委托人 bJ*jJl x
17.change CPA 更换注册会计师 <{Wsh#7 }.
18.the existing CPA 现任注册会计师 AMp[f%X
19.the successor CPA 后任注册会计师 *[]7l]XK.
20.the preceding CPA前任注册会计师 T$U,rOB"
21.issue the audit report 出具审计报告 $z"3_4a
22.expert 专家 V:4]]z L}
23.the board of directors 董事会 E?l_*[G
24.knowledge of the entity‘ s business 了解被审计单位情况 Qr6[h!
25.assess material misstatement risks评估重大错报风险 g""1f%U_p
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 '2vZ%C$
27.a general knowledge of ————- 初步了解―――的情况 *,.WI )@
28.a more knowledge of—————— 进一步了解的情况 /XEUJC4
29.the prior year‘s working papers 以前年度工作底稿 <5?.s<
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30.minutes of meeting 会议纪要 %>_ZUu3M
31.business risks 经营风险 8_US.52V
32.appropriateness 适当性 CPWe (
33.accounting estimate 会计估计 Cb~_{$ A
34.management representations 管理层声明 (, Il>cR4
35.going concern assumption 持续经营假设 )mT{w9u
36.audit plan 审计计划 Q|q.~x<RQ
37.significant audit areas 重点审计领域 v)mO"\
38.error 错误 `rzgC \
39.fraud舞弊 3qR%Mf'
40.modified or additional procedures 修改或追加审计程序 7dhip
41.misappropriation of assets 侵占资产 sPuNwVX>}I
42.transactions without substance 虚假交易 :8cp]vdW
43.unusual pressures 异常压力 S
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44.the suspected noncompliance 涉嫌存在违法行为 ln-+=jk
45.materialiy 重要性 '!>LF1W=
46.exceed the materiality level 超过重要性水平 AP&mr1_
47.approach the materiality level 接近重要性水平 I?}YS-2
48.an acceptably low level 可接受水平 @iWql*K;m
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 59A@~;.F
51.aggregate 总计
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52.subsequent events 期后事项 qN%i$mJTo
53.adjust the financial statements 调整财务报表 owHhlS{
54.perform additional audit procedures 实施追加的审计程序 r9G}[#DO
55.audit risk 审计风险 [LDsn]{
56.detection risk 检查风险 ^iAOz-H
57.inappropriate audit opinion 不适当的审计意见 !)~b Un
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 ;L (dmx?
60.the acceptable level of detection risk 可接受的检查风险 4+qoq$F</
61.assessed level of material misstatement risk 重大错报风险的评估水平 `./$hh
62.simall business 小规模企业 f-6-!
63.accounting system 会计系统 =oz$uD}?
64.test of control 控制测试 <\l@`x96"D
65.walk-through test 穿行测试 #\U;,r
66.communication 沟通 q^NI
67.flow chart 流程图 BM9J/24
68.reperformance of internal control 重新执行 I/:M~ b
69.audit evidence 审计证据 N) D;)ZH
70.substantive procedures 实质性程序 !? !~8J~
71.assertions 认定 Y
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72.esistence 存在 L6S!?t.{Yv
73.occurrence 发生 Wm_:1~
74.completeness 完整性 8D7=]
75.rights and obligations 权利和义务 xV@/z5Tq
76.valuation and allocation 计价和分摊 Sxo9y0K8-
77.cutoff 截止 faH113nc
78.accuracy 准确性 yzJ
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79.classification 分类 M_asf7|v
80.inspection 检查 >S/m(98
81.supervision of counting 监盘 _
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82.observation 观察 80=6B
83.confirmation 函证 zQvp<IUq
84.computation 计算 91Bl{
85.analytical procedures 分析程序 t:|knZq
86.vouch 核对 MD`1KC_m
87.trace 追查 &+]x
88.audit sampling 审计抽样 NbG`v@yH
89.error 误差 =To}yJ#
90.expected error 预期误差 )w\E^
91.population 总体 AY3nQH
92.sampling risk 抽样风险 -:Up$6PR
93.non- sampling risk 非抽样风险 3zi(|B[,?
94.sampling unit 抽样单位 Y)="of
95.statistical sampling 统计抽样 mhTi{t_fHM
96.tolerable error 可容忍误差 8:s"
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97.the risk of under reliance 信赖不足风险 ]3UEju8$
98.the risk of over reliance 信赖过度风险 ^=kUNyY
99.the risk of incorrect rejection 误拒风险 Wc]L43u
100. the risk of incorrect acceptance 误受风险 \Eqxmo
101.working trial balance 试算平衡表 gG5@ KD6k
102.index and cross-referencing 索引和交叉索引 8&T6
103.cash receipt 现金收入 Dxj&9Ra
104.cash disbursement 现金支出 ;oL`fQyr
105.bank statement 银行对账单 ;.Dm?J0
106.bank reconciliation 银行存款余额调节表 5~ho1Ud
107.balance sheet date 资产负债表日 :f1Q0klwP
108.net realizable value 可变现净值 lI#Ap2@
109.storeroom 仓库 xB.h#x>_`
110.sale invoice 销售发票 /*,hR >UG
111.price list 价目表 X'BFR]c
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112.positive confirmation request 积极式询证函 .8[U
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113.negative confirmation request 消极式询证函 ;Oh abbj*
114.purchase requisition 请购单 w=]id'`?q
115.receiving report 验收报告 gKyYBr
116.gross margin 毛利 YXeL7W
117.manufacturing overhead 制造费用 g~,"C8-H
118.material requisition 领料单 ean_/E
119.inventory-taking 存货盘点 %=C49(/K_
120.bond certificate 债券 DK-V3}`q}
121.stock certificate 股票 Ih_2")d
122.audit report 审计报告 =Yd{PZ*fR
123.entity 被审计单位 +-8S,Rg@
124.addressee of the audit report 审计报告的收件人 $A>\I3B
125.unqualified opinion 无保留意见 BT[jD}?
126.qualified opinion 保留意见 vd0;33$L
127.disclaimer of opinion 无法表示意见 zB,Vi-)vH
128.adverse opinion 否定意见 T4H/D^X|
129 Auditors‘Report审计报告 %qN_<W&Ze
130 internal audit内部审计 3RSiu}
131 public sector audit政府审计 TCb 7-s
账项基础审计accounting number-based audit qyA%_;ReMY
风险导向审计方法risk-oriented audit approach G.#`DaP