1.audit 审计 !)r1zSY"g
2.attestation =Ju%3ptH0
鉴证 '@6O3z_{
3.credibility Jb;@'o6
可信赖程度 } "QL"%
4.audit of financial statements 财务报表审计 62.)fCQ^
5.agreed-upon procedures 执行商定程序 _^ZBSx09)
6.high levels of assurance 高水平保证 $G<!+^T
7.compilation 编制 `8 Ann~Z|k
8.reliability 可靠性 k,,Bf-?
9.relevance 相关性 Vq&}i~
10.professional skepticism 职业谨慎 -3GlpC22
11.objectivity 客观性 :DG7Z
12. professional competence 专业胜任能力 [AHoTlPZ
13.Senior/CPA-in-charge 项目经理 j{$
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14.audit engagement letter 业务约定书 ptQCqQ1_d
15.recurring audit 连续审计 Mg~62u
16.the client 委托人 Q30TR
17.change CPA 更换注册会计师 :pJKZ2B,
18.the existing CPA 现任注册会计师 a&z$4!wQB
19.the successor CPA 后任注册会计师 b[U;P=;=
20.the preceding CPA前任注册会计师 oUd R,;h9
21.issue the audit report 出具审计报告 Um~DA
22.expert 专家 [gaB}aLn
23.the board of directors 董事会 ooA%/
24.knowledge of the entity‘ s business 了解被审计单位情况 6DuA
25.assess material misstatement risks评估重大错报风险 *";O_ :C!
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 IkP; i_|
27.a general knowledge of ————- 初步了解―――的情况 wbQs>pc
28.a more knowledge of—————— 进一步了解的情况 'T+v&M
29.the prior year‘s working papers 以前年度工作底稿 IY,n7x0d
30.minutes of meeting 会议纪要 >F5E^DY
31.business risks 经营风险 ruU &.mZ
32.appropriateness 适当性 QTIC5cl,
33.accounting estimate 会计估计 {
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34.management representations 管理层声明 #z#`EBXV$6
35.going concern assumption 持续经营假设 `f<&=_,xfH
36.audit plan 审计计划 K+<F,
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37.significant audit areas 重点审计领域 ">FuCvQ
38.error 错误 s 9n_s=w
39.fraud舞弊 kInU,/R*
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 o`M.v[O
43.unusual pressures 异常压力 h $)4%Fy
44.the suspected noncompliance 涉嫌存在违法行为 P`L, eYc
45.materialiy 重要性 4?33t] "
46.exceed the materiality level 超过重要性水平 ^&7gUH*v
47.approach the materiality level 接近重要性水平 3~EPX`#[W
48.an acceptably low level 可接受水平 *J3Z.fq%:i
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 sTmdoqTK!
50.misstatements or omissions 错报或漏报 |wM<n
51.aggregate 总计 |>/m{L[
52.subsequent events 期后事项 /_mU%fl
53.adjust the financial statements 调整财务报表 b^q%p1
54.perform additional audit procedures 实施追加的审计程序 )}to7r7`
55.audit risk 审计风险
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56.detection risk 检查风险 BIxjY
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57.inappropriate audit opinion 不适当的审计意见 UO(?EELm
58.material misstatement 重大的错报 FT6~\9m(
59.tolerable misstatement 可容忍错报 L2IY$+=M
60.the acceptable level of detection risk 可接受的检查风险 u=
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61.assessed level of material misstatement risk 重大错报风险的评估水平 &PUn,9 Rm
62.simall business 小规模企业 y_M,p?]^,
63.accounting system 会计系统 PouWRGS_
64.test of control 控制测试
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65.walk-through test 穿行测试 ipD/dx.
66.communication 沟通 ZC97Z sE
67.flow chart 流程图 bL2b^UB~%
68.reperformance of internal control 重新执行 MDauHtF,
69.audit evidence 审计证据 y q6:7<
70.substantive procedures 实质性程序 TJ>$ ~9&Sy
71.assertions 认定 AGV+Y6
72.esistence 存在 'MQJt2QU9{
73.occurrence 发生 i:2eJ.
74.completeness 完整性 '_l5Br73=
75.rights and obligations 权利和义务 #{g6'9PMz
76.valuation and allocation 计价和分摊 ^=ar Kp,?5
77.cutoff 截止 7g.3)1
78.accuracy 准确性 e=Q{CsP
79.classification 分类 ^Is#_Z|
80.inspection 检查 3M"eAK([
81.supervision of counting 监盘 do DpTwvh
82.observation 观察 W[qQDn!r
83.confirmation 函证 fzr0dcNgM
84.computation 计算 <_#a%+5d
85.analytical procedures 分析程序 ys9'1+9
86.vouch 核对 xeW}`i5_w
87.trace 追查 j[|mC;y.
88.audit sampling 审计抽样 }3=^Ik;x
89.error 误差 >dfk2.6e
90.expected error 预期误差 <|;)iT1VeT
91.population 总体 MXs]3M
92.sampling risk 抽样风险 Gg3<
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93.non- sampling risk 非抽样风险 wZb77
94.sampling unit 抽样单位 Y))x'<T'Q
95.statistical sampling 统计抽样 "bA8NQIP
96.tolerable error 可容忍误差 ;oWak`]f
97.the risk of under reliance 信赖不足风险 ZDr&Alp)o
98.the risk of over reliance 信赖过度风险 v4VP7h6uD)
99.the risk of incorrect rejection 误拒风险 QBLha']'%
100. the risk of incorrect acceptance 误受风险 -5GRit1q?
101.working trial balance 试算平衡表 (
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102.index and cross-referencing 索引和交叉索引 =6xxZy
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103.cash receipt 现金收入 %Wa. 2s
104.cash disbursement 现金支出 kz^?!l)X0
105.bank statement 银行对账单 +&.wc;mi
106.bank reconciliation 银行存款余额调节表 Lz=GA?lk[\
107.balance sheet date 资产负债表日 I5#zo,9
108.net realizable value 可变现净值 dCO)"]
109.storeroom 仓库 h[oI/X
110.sale invoice 销售发票 x%%OgO+>
111.price list 价目表 1{?5/F \ +
112.positive confirmation request 积极式询证函 HB9|AQ4K
113.negative confirmation request 消极式询证函 L~HL*~#d
114.purchase requisition 请购单 .iZo/_
115.receiving report 验收报告 v|wO qS
116.gross margin 毛利 Mb'Tx
117.manufacturing overhead 制造费用 nE=,=K~
118.material requisition 领料单 V]P%@<C
119.inventory-taking 存货盘点 MXrh[QCU)
120.bond certificate 债券 /XXy
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121.stock certificate 股票 1Ts$kdO
122.audit report 审计报告 M5c~-}Ay
123.entity 被审计单位 m!Fx#
124.addressee of the audit report 审计报告的收件人 !c;BOCqa
125.unqualified opinion 无保留意见 17+2`@vJgM
126.qualified opinion 保留意见 =v7%IRP5
127.disclaimer of opinion 无法表示意见 ,L$,d
128.adverse opinion 否定意见 CQ:38l\`gd
129 Auditors‘Report审计报告 ~
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130 internal audit内部审计 a
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131 public sector audit政府审计 p>= b|Qy|
账项基础审计accounting number-based audit @]@6(To
风险导向审计方法risk-oriented audit approach XG01g3