1.audit 审计 (G} }h
2.attestation k:j_:C&.
鉴证 w/*#TDR
3.credibility Cg~1<J?2
可信赖程度 V_m!<sr (
4.audit of financial statements 财务报表审计 <oT1&C{
5.agreed-upon procedures 执行商定程序 $M0l
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6.high levels of assurance 高水平保证 \?Z7|
7.compilation 编制 QJVB:
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8.reliability 可靠性 v?6*n>R
9.relevance 相关性 GYb&'#F~t
10.professional skepticism 职业谨慎 dqQJC qc!
11.objectivity 客观性 N#RC;
12. professional competence 专业胜任能力 7BwR ].
13.Senior/CPA-in-charge 项目经理 Uf7ACv)Dn
14.audit engagement letter 业务约定书 lfCr`[!E
15.recurring audit 连续审计 -zJV(`
16.the client 委托人 lc~c=17
17.change CPA 更换注册会计师 2vG
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18.the existing CPA 现任注册会计师 &nVekE:!
19.the successor CPA 后任注册会计师 D*VO;?D
20.the preceding CPA前任注册会计师 40`Qsv0#
21.issue the audit report 出具审计报告 [bX^_ Y
22.expert 专家 p<0=. ~
23.the board of directors 董事会 (;05=DsO
24.knowledge of the entity‘ s business 了解被审计单位情况 \4j_K*V
25.assess material misstatement risks评估重大错报风险 6)Za
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 |@1(^GX
27.a general knowledge of ————- 初步了解―――的情况 qa@;S,lp
28.a more knowledge of—————— 进一步了解的情况 1'(";
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29.the prior year‘s working papers 以前年度工作底稿 q2
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30.minutes of meeting 会议纪要 h@1/
31.business risks 经营风险 Qx|HvT2P
32.appropriateness 适当性 5%QYe]D
33.accounting estimate 会计估计 !T:7xEr
34.management representations 管理层声明 3kUb
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35.going concern assumption 持续经营假设 `W_&^>yl
36.audit plan 审计计划 VB4V[jraCF
37.significant audit areas 重点审计领域 T]1.":
38.error 错误 <vV"a
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39.fraud舞弊 {jR3D
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40.modified or additional procedures 修改或追加审计程序 D$H&^,?N
41.misappropriation of assets 侵占资产 \nuzl
42.transactions without substance 虚假交易 iR{@~JN=)
43.unusual pressures 异常压力 6|n3Q$p
44.the suspected noncompliance 涉嫌存在违法行为 2G5|J{4w
45.materialiy 重要性 \8\TTkVSq
46.exceed the materiality level 超过重要性水平 A['(@Bz#7~
47.approach the materiality level 接近重要性水平 VSCKWYy
48.an acceptably low level 可接受水平 L>WxAeyu1K
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Q"eqql<h#
50.misstatements or omissions 错报或漏报 RL]$"
51.aggregate 总计 [okV[7
52.subsequent events 期后事项 =MM+(mD
53.adjust the financial statements 调整财务报表 0LzS #J+
54.perform additional audit procedures 实施追加的审计程序 DoO
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55.audit risk 审计风险 zPHx\z"
56.detection risk 检查风险 {c]dz7'?
57.inappropriate audit opinion 不适当的审计意见 ;ZcwgsxTM
58.material misstatement 重大的错报 F g):>];<9
59.tolerable misstatement 可容忍错报 hv>Xr=RE
60.the acceptable level of detection risk 可接受的检查风险 QqW N7y_9
61.assessed level of material misstatement risk 重大错报风险的评估水平 b5jD /X4
62.simall business 小规模企业 9{S$%D
63.accounting system 会计系统 fU%Ys9:wU
64.test of control 控制测试 3d1xL+
65.walk-through test 穿行测试 3xP<J)S0
66.communication 沟通 %yKcp5_
67.flow chart 流程图 %z[=T@
68.reperformance of internal control 重新执行 IIXA)b!
69.audit evidence 审计证据 z52F-<
70.substantive procedures 实质性程序 vZS/?pU~~
71.assertions 认定 ]{{%d4
72.esistence 存在 x#5[i;-c
73.occurrence 发生 /4+zT?f
74.completeness 完整性 *>W6,F7
75.rights and obligations 权利和义务 zp'hA
76.valuation and allocation 计价和分摊 q%f90
77.cutoff 截止 1g,gilc
78.accuracy 准确性 Y Kp@n8A
79.classification 分类 Pd d(1K*
80.inspection 检查 yU7XX+cB7
81.supervision of counting 监盘 eL)m(
82.observation 观察 &+oJPpHi\
83.confirmation 函证 eW3?3l`fvt
84.computation 计算 _Fv6S}~Q
85.analytical procedures 分析程序 {IBbN05 ;
86.vouch 核对 VB8eGMo
87.trace 追查 l$l6,OzS@
88.audit sampling 审计抽样 @{3_7
89.error 误差 g%m-*v*
90.expected error 预期误差 e,#5I(E
91.population 总体
}> C?Zx*
92.sampling risk 抽样风险 Iw#[K
93.non- sampling risk 非抽样风险 :(3'"^_NA
94.sampling unit 抽样单位 >k=@YLj
95.statistical sampling 统计抽样 lY,9bSF$
96.tolerable error 可容忍误差 k@n L(2
97.the risk of under reliance 信赖不足风险 .S=|ZP+
98.the risk of over reliance 信赖过度风险 zI(uexxPqd
99.the risk of incorrect rejection 误拒风险 R&P^rrC@B5
100. the risk of incorrect acceptance 误受风险 v!<FeLW
101.working trial balance 试算平衡表 \fUVWXv
102.index and cross-referencing 索引和交叉索引 hmb=_W
103.cash receipt 现金收入 #zSNDv`
104.cash disbursement 现金支出 69uDc
105.bank statement 银行对账单 &js$qgY
106.bank reconciliation 银行存款余额调节表 AtAu$"ue
107.balance sheet date 资产负债表日 i \lr
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108.net realizable value 可变现净值 @&Yl'&pn-R
109.storeroom 仓库 _wW"Tn
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110.sale invoice 销售发票 -,mV~y
111.price list 价目表 S4(?=,^-
112.positive confirmation request 积极式询证函 Y1qbu~!
113.negative confirmation request 消极式询证函 #q&Nd2y
114.purchase requisition 请购单 =ty{ugM<
115.receiving report 验收报告 fbah~[5}
116.gross margin 毛利 |
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117.manufacturing overhead 制造费用 }J\7IsM&
118.material requisition 领料单 B4m34)EOE
119.inventory-taking 存货盘点 kqC7^x
120.bond certificate 债券 !|ic{1!_
121.stock certificate 股票 >w\3.6A
122.audit report 审计报告 V{qR/
123.entity 被审计单位 EF 8rh
124.addressee of the audit report 审计报告的收件人 0PUSCka'6
125.unqualified opinion 无保留意见 biQ~q$E
126.qualified opinion 保留意见 w0<1=;_%
127.disclaimer of opinion 无法表示意见 <
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128.adverse opinion 否定意见 Q5Mn=
129 Auditors‘Report审计报告 D42!#
130 internal audit内部审计 ('=Q[ua7-(
131 public sector audit政府审计 QNj6ETB
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账项基础审计accounting number-based audit [,z>msEB.
风险导向审计方法risk-oriented audit approach #.OCoc