1.audit 审计 ES8(:5
2.attestation <5}j(jxz}
鉴证 XWq"_$&LF
3.credibility U]g9t<jD
可信赖程度 @#;*e] 1a
4.audit of financial statements 财务报表审计 {CNJlr@z
5.agreed-upon procedures 执行商定程序 O2"V'(
6.high levels of assurance 高水平保证 G2-0r.f
7.compilation 编制 .K`n;l
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8.reliability 可靠性 m;
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9.relevance 相关性 }w8yYI
10.professional skepticism 职业谨慎 G\^<MR|
11.objectivity 客观性 Mc$rsqDz
12. professional competence 专业胜任能力 5".bM8o
13.Senior/CPA-in-charge 项目经理 $RU K<JN$6
14.audit engagement letter 业务约定书 fzvyR2 I
15.recurring audit 连续审计 *zW]IQ'A
16.the client 委托人 5u3KL
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17.change CPA 更换注册会计师 Nbv b_
18.the existing CPA 现任注册会计师 ;'
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19.the successor CPA 后任注册会计师 hMUUnr"8;i
20.the preceding CPA前任注册会计师 9vSKIq
21.issue the audit report 出具审计报告 B+Ft
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22.expert 专家 @AK&R~<
23.the board of directors 董事会 ai;Q,Vy
24.knowledge of the entity‘ s business 了解被审计单位情况 16 \)C/*
25.assess material misstatement risks评估重大错报风险 %5nEyZOq
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 >y(loMl
27.a general knowledge of ————- 初步了解―――的情况 Hi*|f!,H?
28.a more knowledge of—————— 进一步了解的情况 eKZS_Q d
29.the prior year‘s working papers 以前年度工作底稿 uh \Tf5
30.minutes of meeting 会议纪要 E&5S[n9{3
31.business risks 经营风险 8si{|*;hL
32.appropriateness 适当性 eZ-fy,E
33.accounting estimate 会计估计 kk4+>mk
34.management representations 管理层声明 :"H?phk
35.going concern assumption 持续经营假设 k8%@PC$
36.audit plan 审计计划 O f-xGoYZ
37.significant audit areas 重点审计领域 c]bG5
38.error 错误 q8FpJ\
39.fraud舞弊 radP%W-U
40.modified or additional procedures 修改或追加审计程序 Upcx@zJ
41.misappropriation of assets 侵占资产 jzBW'8
42.transactions without substance 虚假交易 xq=!1>
43.unusual pressures 异常压力 {<-wm-]mo
44.the suspected noncompliance 涉嫌存在违法行为 kGYsjhL\d
45.materialiy 重要性 pZ3sp!
46.exceed the materiality level 超过重要性水平 J@}PySq
47.approach the materiality level 接近重要性水平 G6G-qqXy6
48.an acceptably low level 可接受水平 FK`:eP{
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 >yHtGIHe-
50.misstatements or omissions 错报或漏报 d2^/
51.aggregate 总计 \7pEn
52.subsequent events 期后事项 hw*u. 46
53.adjust the financial statements 调整财务报表 }pnp._j
54.perform additional audit procedures 实施追加的审计程序 *X ;ch55\
55.audit risk 审计风险 R. Fl5B
56.detection risk 检查风险 *::.Uo4O
57.inappropriate audit opinion 不适当的审计意见 }xi?vAaTl
58.material misstatement 重大的错报 \NEk B&^n
59.tolerable misstatement 可容忍错报 c h((u(G
60.the acceptable level of detection risk 可接受的检查风险 AO|1m$xf
61.assessed level of material misstatement risk 重大错报风险的评估水平 7YK6e
62.simall business 小规模企业 |5X59!
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63.accounting system 会计系统 Aq$1#1J
64.test of control 控制测试 ('$*QC.M
65.walk-through test 穿行测试 V\opC6*L_e
66.communication 沟通 1~3dX[&
67.flow chart 流程图 >VQLC&u(
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 8{ =ha
70.substantive procedures 实质性程序 \8s:I+[HH
71.assertions 认定 CQ^(/B^c
72.esistence 存在 E)f9`][
73.occurrence 发生 o?Cc
74.completeness 完整性 -.ZP<,?@F
75.rights and obligations 权利和义务 s S#/JLDx]
76.valuation and allocation 计价和分摊 '}B"071)<
77.cutoff 截止 2FV@?x0po
78.accuracy 准确性 m<kJH<!j
79.classification 分类 D6+3f#k6
80.inspection 检查 (2M00J-o
81.supervision of counting 监盘 O8_!!Qd
82.observation 观察 qSG0TWD!pq
83.confirmation 函证 vyB{35p$
84.computation 计算 ccPWfy_
85.analytical procedures 分析程序 (Z[c7
86.vouch 核对 u%E8&T8,
87.trace 追查 s/s&d pT*
88.audit sampling 审计抽样 5>daWmD
89.error 误差 hsS&|7Pt
90.expected error 预期误差 vCSC:
91.population 总体 " zD9R4\X.
92.sampling risk 抽样风险 dv3u<X M~
93.non- sampling risk 非抽样风险 6w{_+=T
94.sampling unit 抽样单位 1_v\G
95.statistical sampling 统计抽样 XMT@<'fI
96.tolerable error 可容忍误差 QV:> x#=V
97.the risk of under reliance 信赖不足风险 <eS/-W%n6
98.the risk of over reliance 信赖过度风险 (_>SuQK
99.the risk of incorrect rejection 误拒风险 Kg"eS`-
100. the risk of incorrect acceptance 误受风险 ; '
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101.working trial balance 试算平衡表 Ql l{;A
102.index and cross-referencing 索引和交叉索引 <)T~_s
103.cash receipt 现金收入 ~> lqEa
104.cash disbursement 现金支出 wy${EY^h
105.bank statement 银行对账单 5B2p_$W#
106.bank reconciliation 银行存款余额调节表 0)~c)B:5
107.balance sheet date 资产负债表日 3oH/34jj
108.net realizable value 可变现净值 #OM)71kB8
109.storeroom 仓库 =BE !
110.sale invoice 销售发票 rxyeix
111.price list 价目表 g<M!]0OK
112.positive confirmation request 积极式询证函 q/ 54=8*h0
113.negative confirmation request 消极式询证函 "-dA\,G
114.purchase requisition 请购单 TNA7(<"fV|
115.receiving report 验收报告 -.8K"j{N
116.gross margin 毛利 'VCuMCV
117.manufacturing overhead 制造费用 Q1x&Zm1v
118.material requisition 领料单 kh2TDxa&
119.inventory-taking 存货盘点 Ng*-Bw)p]
120.bond certificate 债券 |m"G
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121.stock certificate 股票 GN!
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122.audit report 审计报告 7(h@5
123.entity 被审计单位 NFx%e
124.addressee of the audit report 审计报告的收件人 =#y;J(>~|
125.unqualified opinion 无保留意见 su1fsoL0
126.qualified opinion 保留意见 t[>UAr1Vt
127.disclaimer of opinion 无法表示意见 UdM2!f
128.adverse opinion 否定意见 at@tS>D
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129 Auditors‘Report审计报告 V,d\Wk k/
130 internal audit内部审计 {j]cL!Od
131 public sector audit政府审计 bEQ- ?X%7
账项基础审计accounting number-based audit ?2Z`xL9QT
风险导向审计方法risk-oriented audit approach ~S;-sxoO0l