1.audit 审计 X
l5 A
'h
2.attestation _-g&PXH
鉴证 eeB{c.#
3.credibility ZUd-<y
可信赖程度 }o`76rDN
4.audit of financial statements 财务报表审计 eng'X-x
5.agreed-upon procedures 执行商定程序 1=V-V<
6.high levels of assurance 高水平保证 SO!8Di
7.compilation 编制 VMWf>ZU
8.reliability 可靠性 ZD{LXJ{Vm
9.relevance 相关性 ISvpQ 3{)s
10.professional skepticism 职业谨慎 fNFY$:4X
11.objectivity 客观性 +CNv l
12. professional competence 专业胜任能力 oCz/HQoBk
13.Senior/CPA-in-charge 项目经理 k{-Cwo
14.audit engagement letter 业务约定书 K
be
C"mi
15.recurring audit 连续审计 W'M*nR|xo
16.the client 委托人 /%^#8<=|U
17.change CPA 更换注册会计师 'D1xh~
18.the existing CPA 现任注册会计师 5=ryDrx
19.the successor CPA 后任注册会计师 7qS)c}Q\
20.the preceding CPA前任注册会计师 PEZ!n.'S
21.issue the audit report 出具审计报告 C,4e"yynb
22.expert 专家 4o[{>gW
23.the board of directors 董事会
o66}yJzmD
24.knowledge of the entity‘ s business 了解被审计单位情况 WH^%:4
25.assess material misstatement risks评估重大错报风险 =t?F6)
Q
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 =T7.~W
27.a general knowledge of ————- 初步了解―――的情况 }N52$L0[
28.a more knowledge of—————— 进一步了解的情况 nqUV
29.the prior year‘s working papers 以前年度工作底稿 PCtzl)
30.minutes of meeting 会议纪要 }O
p;
g^W
31.business risks 经营风险 yJIscwF
32.appropriateness 适当性 p4Z(^+Aa
33.accounting estimate 会计估计 r9?Mw06Wc5
34.management representations 管理层声明 4o5t#qP5$S
35.going concern assumption 持续经营假设 dSHDWu&
36.audit plan 审计计划 b&
U62iq
37.significant audit areas 重点审计领域 |2A:eI8 ^
38.error 错误 U]rRQ
d/:;
39.fraud舞弊 `Urhy#LC
40.modified or additional procedures 修改或追加审计程序 493*{
41.misappropriation of assets 侵占资产 G
01ON0
42.transactions without substance 虚假交易 A@#E@;lm
43.unusual pressures 异常压力 k+*u/neh
44.the suspected noncompliance 涉嫌存在违法行为 a d\ot#V
45.materialiy 重要性 cFX p
46.exceed the materiality level 超过重要性水平 TWX.D`W
47.approach the materiality level 接近重要性水平 3Jn;}
48.an acceptably low level 可接受水平 6ik$B
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 kyV8K#}%8
50.misstatements or omissions 错报或漏报 j1<Yg,_.p
51.aggregate 总计 )boE/4
52.subsequent events 期后事项 ))Za&S*<
53.adjust the financial statements 调整财务报表 JW&gJASGC
54.perform additional audit procedures 实施追加的审计程序 {_*yGK48n
55.audit risk 审计风险 1|=A*T-<M
56.detection risk 检查风险 1|:KQl2q
57.inappropriate audit opinion 不适当的审计意见 r9XZ(0/p
58.material misstatement 重大的错报 );YDtGip J
59.tolerable misstatement 可容忍错报 :Hbv)tS\3w
60.the acceptable level of detection risk 可接受的检查风险 yB!dp;gM{
61.assessed level of material misstatement risk 重大错报风险的评估水平 ^<6[.)
62.simall business 小规模企业 kq-) ^,{y
63.accounting system 会计系统 ! 8b^,
64.test of control 控制测试 DHRlWQox
65.walk-through test 穿行测试 C,eu9wOT
66.communication 沟通 nJ;.Td
67.flow chart 流程图 izR"+v
68.reperformance of internal control 重新执行 x?<FJ"8"k
69.audit evidence 审计证据 Vjpy~iP4B
70.substantive procedures 实质性程序 %z$#6?OK^
71.assertions 认定 -'Mf\h8
72.esistence 存在 |V(0GB
73.occurrence 发生 w32y3~
74.completeness 完整性 U$UIN#
75.rights and obligations 权利和义务 1Z&(6cDY8M
76.valuation and allocation 计价和分摊 Gq P5Kx+=
77.cutoff 截止 cz$2R
78.accuracy 准确性 q.}CU.dp
79.classification 分类 2Khv>#l
80.inspection 检查 QZ8IV>
81.supervision of counting 监盘 xyxy`qR A
82.observation 观察 Y4YJJYvD
83.confirmation 函证 'N(R_q6MW
84.computation 计算 nr#|b`J]
85.analytical procedures 分析程序 2KZneS`
86.vouch 核对 nr3==21Om4
87.trace 追查 2&5K.Ui%
88.audit sampling 审计抽样 eJX#@`K
89.error 误差 SS2%qv
90.expected error 预期误差 QsW/X0YBv
91.population 总体 L RF103nw
92.sampling risk 抽样风险 Xwtqi@zlE
93.non- sampling risk 非抽样风险 2A!FDr~cdT
94.sampling unit 抽样单位 8?C5L8)
95.statistical sampling 统计抽样 V~ _>U}
96.tolerable error 可容忍误差 |l!aB(NW
97.the risk of under reliance 信赖不足风险 K Y^Z
98.the risk of over reliance 信赖过度风险 y_[vr:s5pG
99.the risk of incorrect rejection 误拒风险 `0R./|bv\I
100. the risk of incorrect acceptance 误受风险 4Po_-4
101.working trial balance 试算平衡表 e:W{OIz:
102.index and cross-referencing 索引和交叉索引 yh=N@Z*zP
103.cash receipt 现金收入 Xnh8e
104.cash disbursement 现金支出 3$JoDL(Z
105.bank statement 银行对账单 >-c8q]()ly
106.bank reconciliation 银行存款余额调节表 T8NxJmYqB
107.balance sheet date 资产负债表日 >R=|Wo`Ri
108.net realizable value 可变现净值 jj>]9z
109.storeroom 仓库 A %-6`>
110.sale invoice 销售发票 54qFfN8O
111.price list 价目表 :v 4]D4\o
112.positive confirmation request 积极式询证函 B7%U_F|m
113.negative confirmation request 消极式询证函 ch]29
114.purchase requisition 请购单 [00m/fT6
115.receiving report 验收报告 -F>jIgeC2v
116.gross margin 毛利 !!y a
117.manufacturing overhead 制造费用 E\$W_Lmr
118.material requisition 领料单 rM"l@3hP
119.inventory-taking 存货盘点 \`"ht
120.bond certificate 债券 -{A<.a3P}=
121.stock certificate 股票 D`AsRd
122.audit report 审计报告 .|=\z9_7S8
123.entity 被审计单位 eQ}4;^;M-
124.addressee of the audit report 审计报告的收件人 %>s|j'{
125.unqualified opinion 无保留意见 tg/H2p^Y
126.qualified opinion 保留意见 ?fS9J
127.disclaimer of opinion 无法表示意见 |K~Nw&rZ]
128.adverse opinion 否定意见 S[QrS7
129 Auditors‘Report审计报告 jFb?b6b
130 internal audit内部审计 DL.!G
131 public sector audit政府审计 d!{r v
账项基础审计accounting number-based audit 2+O'9F_v
风险导向审计方法risk-oriented audit approach ,[;G|et