1.audit 审计 o~ReeZ7)Zg
2.attestation 7x)32f"
鉴证 @+;
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3.credibility ![/ QW
可信赖程度 DUyUA'*4n|
4.audit of financial statements 财务报表审计 V5S6?V\
5.agreed-upon procedures 执行商定程序 dW#?{n-H<
6.high levels of assurance 高水平保证 -'RD%_
7.compilation 编制 ]h}O&K/
8.reliability 可靠性 :[bpMP<bz;
9.relevance 相关性 0<42\ya
10.professional skepticism 职业谨慎 *KDwl<^A
11.objectivity 客观性 CC XOxd
12. professional competence 专业胜任能力 <gx"p#JbZ
13.Senior/CPA-in-charge 项目经理 1-?TjR
14.audit engagement letter 业务约定书 J9XV:)Yv#
15.recurring audit 连续审计 .oz(,$CS"
16.the client 委托人 o`7B@]
17.change CPA 更换注册会计师 8t1,_,2'
18.the existing CPA 现任注册会计师 \zV'YeG
19.the successor CPA 后任注册会计师 }!@X(S!do
20.the preceding CPA前任注册会计师 3Qu Ft~@@
21.issue the audit report 出具审计报告 I8LoXY
22.expert 专家 f4&k48Ds
23.the board of directors 董事会 KhPDkD-
24.knowledge of the entity‘ s business 了解被审计单位情况 #5mnSky+s
25.assess material misstatement risks评估重大错报风险 r9$7P?zm
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 &1ss
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27.a general knowledge of ————- 初步了解―――的情况 8M7pc{
28.a more knowledge of—————— 进一步了解的情况 sr`)l& t?
29.the prior year‘s working papers 以前年度工作底稿 BH^8!7dkT
30.minutes of meeting 会议纪要 CU
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31.business risks 经营风险 L+TM3*a*
32.appropriateness 适当性 PZSi}j/
33.accounting estimate 会计估计 21.N
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34.management representations 管理层声明 G
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35.going concern assumption 持续经营假设 1iIag}?p
36.audit plan 审计计划 i-31Cxb
37.significant audit areas 重点审计领域 5'"l0EuD
38.error 错误 mKhlYVn
39.fraud舞弊 P>;u S
40.modified or additional procedures 修改或追加审计程序 iM{UB=C
41.misappropriation of assets 侵占资产 #;Z+X)
42.transactions without substance 虚假交易 6;hZHe 'W
43.unusual pressures 异常压力 R#33ACCX
44.the suspected noncompliance 涉嫌存在违法行为 il
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45.materialiy 重要性 0vi\o`**Mj
46.exceed the materiality level 超过重要性水平 EPL"H:o5%<
47.approach the materiality level 接近重要性水平 <[<]+r&*
48.an acceptably low level 可接受水平 DF~{i{
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 3(R]QO`%'
50.misstatements or omissions 错报或漏报 Ikj_
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51.aggregate 总计 ro*$OLc/
52.subsequent events 期后事项 g)#.|d+
53.adjust the financial statements 调整财务报表 oEnCe
54.perform additional audit procedures 实施追加的审计程序 CAV
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55.audit risk 审计风险 hNGD`"U
56.detection risk 检查风险 ^ G@o} Z
57.inappropriate audit opinion 不适当的审计意见 Z*Jp?[##
58.material misstatement 重大的错报 #\r5Q>
59.tolerable misstatement 可容忍错报 6qp'
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60.the acceptable level of detection risk 可接受的检查风险 yZDS>7H
61.assessed level of material misstatement risk 重大错报风险的评估水平 30nR2mB
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62.simall business 小规模企业 vq
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63.accounting system 会计系统 S#l6=zI7^R
64.test of control 控制测试 e x`mu E
65.walk-through test 穿行测试 ql
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66.communication 沟通 n8vteGQ
67.flow chart 流程图 b_xGCBC
68.reperformance of internal control 重新执行 R=u!RcvR
69.audit evidence 审计证据 E<
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70.substantive procedures 实质性程序 cpg+-Zf%
71.assertions 认定 E]IPag8
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72.esistence 存在 E A}Vb(2
73.occurrence 发生 p:9^46N@
74.completeness 完整性 %44Z7
75.rights and obligations 权利和义务 @-F[3`HeA
76.valuation and allocation 计价和分摊 #K_E/~
77.cutoff 截止 <764|q
78.accuracy 准确性 4c/.#?
79.classification 分类 0?d}Oj
80.inspection 检查 Q( \2(x\
81.supervision of counting 监盘 \:D'u<8E
82.observation 观察 =
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83.confirmation 函证 K{#1O=Gi
84.computation 计算 y%
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85.analytical procedures 分析程序 Msea kF
86.vouch 核对 SF2<
87.trace 追查 tfb_K4h6,
88.audit sampling 审计抽样 't:s6
89.error 误差 L-v-KO6
90.expected error 预期误差 &!pG1Fp9
91.population 总体 v<wR`7xG
92.sampling risk 抽样风险 1}"PLq(
93.non- sampling risk 非抽样风险 pJpTOq\h
94.sampling unit 抽样单位 W
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95.statistical sampling 统计抽样 uEPdL':}2
96.tolerable error 可容忍误差 G)'(%rl
97.the risk of under reliance 信赖不足风险 4RXF.kJ3=
98.the risk of over reliance 信赖过度风险 G8E=E<Yg~
99.the risk of incorrect rejection 误拒风险 _YM]U`*
100. the risk of incorrect acceptance 误受风险 iAAlld1
101.working trial balance 试算平衡表 o}4J|@Hi|4
102.index and cross-referencing 索引和交叉索引 Hg}@2n)/
103.cash receipt 现金收入 ?c!W*`yP
104.cash disbursement 现金支出 A(#4$}!n5
105.bank statement 银行对账单 ahJu+y
106.bank reconciliation 银行存款余额调节表 A>dA&'~R
107.balance sheet date 资产负债表日 uY~xHV_-
108.net realizable value 可变现净值 +,BJ4``*k
109.storeroom 仓库
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110.sale invoice 销售发票 OG&X7>'3I{
111.price list 价目表 %ymM#5A
112.positive confirmation request 积极式询证函 V.k2t$@
113.negative confirmation request 消极式询证函 r{~@hd'Aj
114.purchase requisition 请购单 6%&RDrn
115.receiving report 验收报告 6q!smM
116.gross margin 毛利 B1C"F-2d
117.manufacturing overhead 制造费用 ,9:0T LLR
118.material requisition 领料单 PN&;3z Z
119.inventory-taking 存货盘点 $_P*Bk)
120.bond certificate 债券 #
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121.stock certificate 股票 :',Q6
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122.audit report 审计报告 z2GT
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123.entity 被审计单位 "7T9d)
124.addressee of the audit report 审计报告的收件人 `vijd(a?v
125.unqualified opinion 无保留意见 x$'0}vnT
126.qualified opinion 保留意见 gqi|k6V/
127.disclaimer of opinion 无法表示意见 0f<$S$~h
128.adverse opinion 否定意见 NpIx\\d
129 Auditors‘Report审计报告 N))G/m3
130 internal audit内部审计 HAi'0%"
131 public sector audit政府审计
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账项基础审计accounting number-based audit 'n)]"G|
风险导向审计方法risk-oriented audit approach ct3^V M&/