1.audit 审计 {}o>{&X
2.attestation `funE:>,
鉴证 \*\R1_+
3.credibility -B$~`2-
可信赖程度 @h?shW=^
4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 fZKt%m
6.high levels of assurance 高水平保证 |+U<S~
7.compilation 编制 y{9~&r
8.reliability 可靠性 [~\PQYm'
9.relevance 相关性 iU+nqY'
10.professional skepticism 职业谨慎
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11.objectivity 客观性 # tdf>?
12. professional competence 专业胜任能力 qi^!GA'5j
13.Senior/CPA-in-charge 项目经理 7B3w\
14.audit engagement letter 业务约定书 NA$zd(
15.recurring audit 连续审计 J!ntXF
16.the client 委托人 0
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17.change CPA 更换注册会计师 O|cu.u|
18.the existing CPA 现任注册会计师 i{^Z1;Yl
19.the successor CPA 后任注册会计师 g`k?AM\
20.the preceding CPA前任注册会计师 )R_E|@"
21.issue the audit report 出具审计报告 ._z'g_c(
22.expert 专家 i7
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23.the board of directors 董事会 E^ hHH?w+
24.knowledge of the entity‘ s business 了解被审计单位情况 sP'0Sl~NU
25.assess material misstatement risks评估重大错报风险 r,(et
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 ~e@>zoM'^
27.a general knowledge of ————- 初步了解―――的情况 CY?G*nS?iK
28.a more knowledge of—————— 进一步了解的情况 "tS'b+SJ-S
29.the prior year‘s working papers 以前年度工作底稿 ?y XAu0
30.minutes of meeting 会议纪要 /q\_&@
31.business risks 经营风险 ExHAY|UA
32.appropriateness 适当性 wyxGe<1
33.accounting estimate 会计估计 ;oH,~|K
34.management representations 管理层声明 >yJ-4lgZ
35.going concern assumption 持续经营假设 f]8I64
36.audit plan 审计计划 I/x iT
37.significant audit areas 重点审计领域 Gi^Ha=?J%
38.error 错误 *oI*-C
39.fraud舞弊 ]7AX%EG3
40.modified or additional procedures 修改或追加审计程序 MVv1.6c7Y
41.misappropriation of assets 侵占资产 ']ood!
42.transactions without substance 虚假交易 qu6DQ@
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43.unusual pressures 异常压力 3b[jwCt
44.the suspected noncompliance 涉嫌存在违法行为 RAs
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45.materialiy 重要性 _DPOyR2
46.exceed the materiality level 超过重要性水平 2_QN&o ~h
47.approach the materiality level 接近重要性水平 ~:sE:9$z
48.an acceptably low level 可接受水平 zGcqzYbuA
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 gd@p|PsS^
50.misstatements or omissions 错报或漏报 [IM%b~j(^
51.aggregate 总计 Ek.&Sf$cd'
52.subsequent events 期后事项 T&"i _no*
53.adjust the financial statements 调整财务报表 dpN@#w
54.perform additional audit procedures 实施追加的审计程序 mjnUs-`W|
55.audit risk 审计风险 @=]8^?$t
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56.detection risk 检查风险 H ;@!?I
57.inappropriate audit opinion 不适当的审计意见 nw'-`*'rj
58.material misstatement 重大的错报 N1
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59.tolerable misstatement 可容忍错报 ;@4H5p
60.the acceptable level of detection risk 可接受的检查风险 ek-!b!iI
61.assessed level of material misstatement risk 重大错报风险的评估水平 ^
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62.simall business 小规模企业 Ln#a<Rx.E7
63.accounting system 会计系统 GSVdb/+
64.test of control 控制测试 Yig0/"
65.walk-through test 穿行测试 y)J(K*x/$
66.communication 沟通 =F%RLpNU4
67.flow chart 流程图 q{4|Kpx@
68.reperformance of internal control 重新执行 t)1phg4H)
69.audit evidence 审计证据 q@
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70.substantive procedures 实质性程序 ?H;{~n?
71.assertions 认定 Db03Nk>#
72.esistence 存在 sroGER.
73.occurrence 发生 U
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74.completeness 完整性 aSnp/g
75.rights and obligations 权利和义务 f$xhb3Qn
76.valuation and allocation 计价和分摊 ')PVGV(D+
77.cutoff 截止 KHj6Tg;)
78.accuracy 准确性 ,=w!vO5s
79.classification 分类 {/M\Q@j
80.inspection 检查 ~5#)N{GbY
81.supervision of counting 监盘 wgd<3 X
82.observation 观察 99ASIC!
83.confirmation 函证 %JoxYy-
84.computation 计算 }N3`gCy9eN
85.analytical procedures 分析程序 bcJ@-i0V
86.vouch 核对 mc@M ,2@D
87.trace 追查 N7.
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88.audit sampling 审计抽样 T[Q"}&bB
89.error 误差 *=nO
90.expected error 预期误差 J 3?Dj
91.population 总体 P\B3
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92.sampling risk 抽样风险 V2`;4d X*2
93.non- sampling risk 非抽样风险 *%- ?54B
94.sampling unit 抽样单位 ua& @GXvZ
95.statistical sampling 统计抽样 %O) Z
96.tolerable error 可容忍误差 IKm&xzV-
97.the risk of under reliance 信赖不足风险 DzDj)7
98.the risk of over reliance 信赖过度风险 el@XK}<dr
99.the risk of incorrect rejection 误拒风险 [yd6gH
100. the risk of incorrect acceptance 误受风险 i!~>\r\6\
101.working trial balance 试算平衡表 !UNNjBBP7
102.index and cross-referencing 索引和交叉索引 h(:<(o@<
103.cash receipt 现金收入 p{H0dj ^|
104.cash disbursement 现金支出 g,?\~8-c
105.bank statement 银行对账单 I6w/0,azC
106.bank reconciliation 银行存款余额调节表 8W{~wg`
107.balance sheet date 资产负债表日 %h* 5xB]Tt
108.net realizable value 可变现净值 jU$Y>S>l
109.storeroom 仓库 Dc:DY:L^
110.sale invoice 销售发票 mU]s7` %<>
111.price list 价目表 8tZ};="F
112.positive confirmation request 积极式询证函 [h", D5
113.negative confirmation request 消极式询证函 0eA5zFU7
114.purchase requisition 请购单 FGVb@=TO>
115.receiving report 验收报告 )fCMITq.|
116.gross margin 毛利 M.k|bh8
117.manufacturing overhead 制造费用 3}4#I_<$F@
118.material requisition 领料单 1o#vhk/"+
119.inventory-taking 存货盘点 I@
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120.bond certificate 债券 N !IzB]
121.stock certificate 股票 Q&wYc{TUbm
122.audit report 审计报告 B! `\L!
123.entity 被审计单位 Y(z}[`2
124.addressee of the audit report 审计报告的收件人 cdp{W
125.unqualified opinion 无保留意见 {,v:
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126.qualified opinion 保留意见 w
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127.disclaimer of opinion 无法表示意见 .;Z.F7{q
128.adverse opinion 否定意见 RUc \u93n
129 Auditors‘Report审计报告 TolrE
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130 internal audit内部审计 syMm`/*/G-
131 public sector audit政府审计 nt`<y0ta
账项基础审计accounting number-based audit kknhthJ
风险导向审计方法risk-oriented audit approach `(T!>QVW+g