1.audit 审计 >YWK"~|i~
2.attestation X/:V{2
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3.credibility |}z5S
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可信赖程度 {D
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4.audit of financial statements 财务报表审计 J?m/
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5.agreed-upon procedures 执行商定程序 vi^YtA
6.high levels of assurance 高水平保证 GIEQD$vy
7.compilation 编制 v"yu7tZ3N
8.reliability 可靠性 _"Ym]y28li
9.relevance 相关性 <lIm==U<-
10.professional skepticism 职业谨慎 !q,'k2=b,
11.objectivity 客观性 ])F+ C/Px1
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 *w*K&$g
14.audit engagement letter 业务约定书 '9WTz(0?
15.recurring audit 连续审计 q1u$Sm
16.the client 委托人 V~ KWy@7
17.change CPA 更换注册会计师 KZ[TW,Gw
18.the existing CPA 现任注册会计师 Yh1nXkA!V
19.the successor CPA 后任注册会计师 iy]L"7&Z2
20.the preceding CPA前任注册会计师 MF'Z?M
21.issue the audit report 出具审计报告 Sz
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22.expert 专家 ;E
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23.the board of directors 董事会 ck0%H#BYY
24.knowledge of the entity‘ s business 了解被审计单位情况 %/e'6g<
25.assess material misstatement risks评估重大错报风险 SS%Bde&<{
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 [Lje?M* r
27.a general knowledge of ————- 初步了解―――的情况 QAxy?m,'
28.a more knowledge of—————— 进一步了解的情况 5<*ES[S
29.the prior year‘s working papers 以前年度工作底稿 Q`8-|(ngw
30.minutes of meeting 会议纪要 )C?H m^#
31.business risks 经营风险 ;yNY/
32.appropriateness 适当性 +|dLR*s
33.accounting estimate 会计估计 Axb=1_--
34.management representations 管理层声明 rucw{)
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35.going concern assumption 持续经营假设 jSvq1$U
36.audit plan 审计计划 bi}aVtG~z
37.significant audit areas 重点审计领域 f9#srIx+
38.error 错误 &AxtSIpucP
39.fraud舞弊 W"@'}y
40.modified or additional procedures 修改或追加审计程序 DTA$,1JuD
41.misappropriation of assets 侵占资产 ^wZx=kas
42.transactions without substance 虚假交易 &@@PJ!&
43.unusual pressures 异常压力 ~Sb)i f
44.the suspected noncompliance 涉嫌存在违法行为 m,kYE9{
45.materialiy 重要性 @Hp%4$=
46.exceed the materiality level 超过重要性水平 ~tfd9,t
47.approach the materiality level 接近重要性水平 rQT%~oM:
48.an acceptably low level 可接受水平 I$sXbM;z=
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 Ig!0A}f
50.misstatements or omissions 错报或漏报 *FEJ5x
51.aggregate 总计 .
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52.subsequent events 期后事项 DRRQ]eK0
53.adjust the financial statements 调整财务报表 hx@@[sKF7
54.perform additional audit procedures 实施追加的审计程序 [g}#R#Y
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55.audit risk 审计风险 -?#iPvk6
56.detection risk 检查风险 ENqZ=Lyq
57.inappropriate audit opinion 不适当的审计意见 UmpHae
58.material misstatement 重大的错报 {_(R?V]w,
59.tolerable misstatement 可容忍错报 F;`c0ja]
60.the acceptable level of detection risk 可接受的检查风险 mgH~GKf^
61.assessed level of material misstatement risk 重大错报风险的评估水平 +`"Tn`O
62.simall business 小规模企业 -`Z!p
63.accounting system 会计系统 H~JgZ pw
64.test of control 控制测试 $LuU
65.walk-through test 穿行测试 9C?SEbC
66.communication 沟通 +UOVD:G
67.flow chart 流程图 jcJ@A0]
68.reperformance of internal control 重新执行 M1/(Xla3
69.audit evidence 审计证据 cZYvP
70.substantive procedures 实质性程序 ]pB5cq7o
71.assertions 认定 w6>P[oW
72.esistence 存在 1O0)+9T82
73.occurrence 发生
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74.completeness 完整性 LFi{Q{E)
75.rights and obligations 权利和义务 a,4G
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76.valuation and allocation 计价和分摊 2K/t[.8
77.cutoff 截止 ,<P"\W
78.accuracy 准确性 Lbrn8,G\
79.classification 分类 ul_E{v
80.inspection 检查 5#|&&$)
81.supervision of counting 监盘 0@{bpc rc
82.observation 观察 $A 5O>
83.confirmation 函证 sd+_NtH
84.computation 计算 8q]"CFpa
85.analytical procedures 分析程序 _0u=}tc
86.vouch 核对 oVP,ar0G
87.trace 追查 nnBS;5
88.audit sampling 审计抽样 U:7
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89.error 误差 k9H}nP$F
90.expected error 预期误差 $$p +~X
91.population 总体 )O*h79t^Q
92.sampling risk 抽样风险 QhTn9S:D
93.non- sampling risk 非抽样风险 aLLI\3
94.sampling unit 抽样单位 CTg79
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95.statistical sampling 统计抽样 5G'2 Wby'#
96.tolerable error 可容忍误差 i4> M
97.the risk of under reliance 信赖不足风险 z7?SuJ
98.the risk of over reliance 信赖过度风险 hJ%$Te
99.the risk of incorrect rejection 误拒风险 P5G0fq7
100. the risk of incorrect acceptance 误受风险 #sF#<nHZ
101.working trial balance 试算平衡表 ncUhCp?'
102.index and cross-referencing 索引和交叉索引 `%Kj+^|DS
103.cash receipt 现金收入 dj] O
104.cash disbursement 现金支出 $aT '~|?
105.bank statement 银行对账单 f$}g'r zl
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 !W&|kvT^
108.net realizable value 可变现净值 1xkk5\3]
109.storeroom 仓库 L?a4>uVY
110.sale invoice 销售发票 F&7Z(
111.price list 价目表
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112.positive confirmation request 积极式询证函 elKp?YN
113.negative confirmation request 消极式询证函 d7g$9&/q
114.purchase requisition 请购单 ~3Qa-s;g
115.receiving report 验收报告 \jZ
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116.gross margin 毛利 qD"~5vtLqQ
117.manufacturing overhead 制造费用 @$p6w
118.material requisition 领料单 beYGP
119.inventory-taking 存货盘点 #NMQN*J>D
120.bond certificate 债券
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121.stock certificate 股票 Xe`$SNM
122.audit report 审计报告 .3XSF$;
123.entity 被审计单位 2Nm{.Y
124.addressee of the audit report 审计报告的收件人 oWDn_GnG`h
125.unqualified opinion 无保留意见 &,Rye Q
126.qualified opinion 保留意见 iSX:H;
127.disclaimer of opinion 无法表示意见 9"Dt3>Z
128.adverse opinion 否定意见 1p/_U?H:|
129 Auditors‘Report审计报告 %,S:^Rvv
130 internal audit内部审计 XH
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131 public sector audit政府审计 &432/=QSm0
账项基础审计accounting number-based audit %F-yFN"
风险导向审计方法risk-oriented audit approach -c0*