1.audit 审计 Ak@!F6~
2.attestation )]C]K B
鉴证 b:F;6X0~Hl
3.credibility )^o.H~Pv
可信赖程度 WBWW7 HK
4.audit of financial statements 财务报表审计 VNWB$mM.2
5.agreed-upon procedures 执行商定程序 iZn0B5]ikj
6.high levels of assurance 高水平保证 I+kAy;2
7.compilation 编制 wx3_?8z/O
8.reliability 可靠性 ?3BcjD0
9.relevance 相关性 5]Rbzg2t
10.professional skepticism 职业谨慎 >b2!&dm
11.objectivity 客观性 L/:l>Ko>7
12. professional competence 专业胜任能力 +I3Vfv
13.Senior/CPA-in-charge 项目经理 $}WT"K
14.audit engagement letter 业务约定书 ,K,st+s|
15.recurring audit 连续审计 AA=Ob$2$
16.the client 委托人 >S:(BJMo
17.change CPA 更换注册会计师 5]dlD #
18.the existing CPA 现任注册会计师 @)h>vg
19.the successor CPA 后任注册会计师 Bz } nP9
20.the preceding CPA前任注册会计师 c_vGr55
21.issue the audit report 出具审计报告 7!AyL w
22.expert 专家 aDRcVA$*
23.the board of directors 董事会 =8 @DYz'
24.knowledge of the entity‘ s business 了解被审计单位情况 8HKv_vl
25.assess material misstatement risks评估重大错报风险 P'8RaO&d
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 -b^dK)wR~
27.a general knowledge of ————- 初步了解―――的情况 v>`Fo[c
28.a more knowledge of—————— 进一步了解的情况 D?_K5a&v,
29.the prior year‘s working papers 以前年度工作底稿 Ps@']]4>W
30.minutes of meeting 会议纪要 2JK
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31.business risks 经营风险 Uwkxc
32.appropriateness 适当性 _\\Al v.
33.accounting estimate 会计估计 fPD.np}
34.management representations 管理层声明 ;EJ!I+
35.going concern assumption 持续经营假设 <w^u^)iLy1
36.audit plan 审计计划 9o>D
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37.significant audit areas 重点审计领域 W Csf_1
38.error 错误 Fqw4XR_`~
39.fraud舞弊 v1{j1~ZR
40.modified or additional procedures 修改或追加审计程序 _$AM=?P&
41.misappropriation of assets 侵占资产 M584dMM
42.transactions without substance 虚假交易 5/n L[4Z
43.unusual pressures 异常压力 14'\@xJMM
44.the suspected noncompliance 涉嫌存在违法行为 4ekwmw(ox
45.materialiy 重要性 1@OpvO5
46.exceed the materiality level 超过重要性水平 C1NU6iV^z
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 imif[n+]}d
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 8
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50.misstatements or omissions 错报或漏报 4\-11!'08
51.aggregate 总计 W2X`%Tx0
52.subsequent events 期后事项 5?$MZaT
53.adjust the financial statements 调整财务报表 }MOXJb @
54.perform additional audit procedures 实施追加的审计程序 a,oTU\m
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55.audit risk 审计风险 :8@)W<>%
56.detection risk 检查风险 y\_+,G0
57.inappropriate audit opinion 不适当的审计意见 jm%s#`)g
58.material misstatement 重大的错报 "yQBHYP
59.tolerable misstatement 可容忍错报 {*+J`H_G2a
60.the acceptable level of detection risk 可接受的检查风险 `D%i`"~Lf&
61.assessed level of material misstatement risk 重大错报风险的评估水平 -OJ <Lf+"=
62.simall business 小规模企业 )
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63.accounting system 会计系统 ]|!|3lQ
64.test of control 控制测试 TXi|
65.walk-through test 穿行测试 z"mVE T
66.communication 沟通 yP3I^>AZ3
67.flow chart 流程图 By@65KmR"
68.reperformance of internal control 重新执行 _3%$E.Q
69.audit evidence 审计证据 P+f}r^4}
70.substantive procedures 实质性程序 `W1uU=c
71.assertions 认定 (UkDww_!
72.esistence 存在 15jQ87)
73.occurrence 发生 8i[TeW"
74.completeness 完整性 R*bx&..<
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 f@;pN=PS
77.cutoff 截止 w ?_8OJ
78.accuracy 准确性 O=bkq}
79.classification 分类 [4#HuO@h
80.inspection 检查 PpFQoY7M
81.supervision of counting 监盘 /(8"]f/
82.observation 观察 g
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83.confirmation 函证 w` +,
84.computation 计算 82,^Pu
85.analytical procedures 分析程序 ;MGm,F,o
86.vouch 核对 b|AjB: G
87.trace 追查 p+~Imf-Jk
88.audit sampling 审计抽样 m^XO77"
89.error 误差 X% 05[N
90.expected error 预期误差 j>8ubA
91.population 总体 WwsNAJ
92.sampling risk 抽样风险 wA$?e}
93.non- sampling risk 非抽样风险 yFk|8d-|
94.sampling unit 抽样单位 NB<8M!X/
95.statistical sampling 统计抽样 Y}BP]#1
96.tolerable error 可容忍误差 5nib<B%<V
97.the risk of under reliance 信赖不足风险 OD7A(28
98.the risk of over reliance 信赖过度风险 &*/= `=:C8
99.the risk of incorrect rejection 误拒风险 hkl0N%[
100. the risk of incorrect acceptance 误受风险 *
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101.working trial balance 试算平衡表 1y:fH4V
102.index and cross-referencing 索引和交叉索引 pBe1:
103.cash receipt 现金收入 NpGi3>5
104.cash disbursement 现金支出 %iNgHoH
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 ;R0LJApey
107.balance sheet date 资产负债表日 j_,/U^Ws|f
108.net realizable value 可变现净值 `
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109.storeroom 仓库 Q0"?TSY
110.sale invoice 销售发票 %|x9C,0p#
111.price list 价目表 7Ku&Q<mi
112.positive confirmation request 积极式询证函 O-7)"
113.negative confirmation request 消极式询证函 07>m*1G
114.purchase requisition 请购单 ;5;>f)diS
115.receiving report 验收报告 ZFMO;'m&
116.gross margin 毛利 sHPAr}14
117.manufacturing overhead 制造费用 #tg\
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118.material requisition 领料单 9LPXhxNwB
119.inventory-taking 存货盘点 zf)*W#+
120.bond certificate 债券 q1xSylE
121.stock certificate 股票 ;B
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122.audit report 审计报告 L44|/~
123.entity 被审计单位 *2/qm:gB
124.addressee of the audit report 审计报告的收件人 +fY@q,`
125.unqualified opinion 无保留意见 H.iCYD_=
126.qualified opinion 保留意见 0.+Eo.AX4M
127.disclaimer of opinion 无法表示意见 <=_!8A
128.adverse opinion 否定意见 ]0<K^OIY
129 Auditors‘Report审计报告 Hc8^w6S1@
130 internal audit内部审计 U*{0, Ue'
131 public sector audit政府审计 VXZYRr3F
账项基础审计accounting number-based audit {Pe&J2
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风险导向审计方法risk-oriented audit approach PdVY tK%