1.audit 审计 >}+/{(K"E|
2.attestation 87D*-Gw
鉴证 bbrXgQ`s+w
3.credibility -$\+'
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可信赖程度 b )B?
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4.audit of financial statements 财务报表审计 o4|M0
5.agreed-upon procedures 执行商定程序 !o:f$6EA~C
6.high levels of assurance 高水平保证 {phNd
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7.compilation 编制 &*+'>UEe5
8.reliability 可靠性 8C*c{(4
9.relevance 相关性 3AU;>D ^5
10.professional skepticism 职业谨慎 7=;R& mqC
11.objectivity 客观性 V5UF3'3;}
12. professional competence 专业胜任能力 a!=D [Gz*5
13.Senior/CPA-in-charge 项目经理 i\,-oO
14.audit engagement letter 业务约定书 rJGf.qJJ
15.recurring audit 连续审计 eAE`#t
16.the client 委托人
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17.change CPA 更换注册会计师 3B84^>U<
18.the existing CPA 现任注册会计师 ~ _/(t'9
19.the successor CPA 后任注册会计师 P-?0zF/T$
20.the preceding CPA前任注册会计师 o,_?^'@
21.issue the audit report 出具审计报告 e
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22.expert 专家 gt@m?w(
23.the board of directors 董事会 Lm%:K]X
24.knowledge of the entity‘ s business 了解被审计单位情况 wB.&}p9p
25.assess material misstatement risks评估重大错报风险 C{U?0!^
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 }H^+A77v
27.a general knowledge of ————- 初步了解―――的情况 )h7<?@wv&
28.a more knowledge of—————— 进一步了解的情况 vSEuk}pk
29.the prior year‘s working papers 以前年度工作底稿 jYk&/@`Ly
30.minutes of meeting 会议纪要 D]zwl@sRX:
31.business risks 经营风险 nAv#?1cjz
32.appropriateness 适当性
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33.accounting estimate 会计估计 E|iQc8gr&
34.management representations 管理层声明 qm/)ku0
35.going concern assumption 持续经营假设 N sXHO
36.audit plan 审计计划 A1O'|7X
37.significant audit areas 重点审计领域 :tV*7S=)
38.error 错误 a<^ v(r
39.fraud舞弊 OCe!.`
40.modified or additional procedures 修改或追加审计程序 2LF/H$]o5
41.misappropriation of assets 侵占资产 l3)}qu
42.transactions without substance 虚假交易 VK m&iidU
43.unusual pressures 异常压力 s~^5kgPA
44.the suspected noncompliance 涉嫌存在违法行为 V<GHpFi0
45.materialiy 重要性 Ayxkv)%:@)
46.exceed the materiality level 超过重要性水平 nT7%j{e=L
47.approach the materiality level 接近重要性水平 y
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48.an acceptably low level 可接受水平 ,o86}6Ag
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 eA2@Nkw~)
50.misstatements or omissions 错报或漏报 %)1y AdG
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51.aggregate 总计 h9}+l
52.subsequent events 期后事项 9jM}~XvV
53.adjust the financial statements 调整财务报表 ssfr}fzH
54.perform additional audit procedures 实施追加的审计程序 l+KY)6o
55.audit risk 审计风险 <^#,_o,!
56.detection risk 检查风险 ~vm%6CABM
57.inappropriate audit opinion 不适当的审计意见 LBYMCY
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 01t1Z}!y
60.the acceptable level of detection risk 可接受的检查风险 I|qo+u)
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 j#!IuH\]
63.accounting system 会计系统 ,Vc6Gwm
64.test of control 控制测试 6'k<+IR
65.walk-through test 穿行测试 M\uiq38
66.communication 沟通 6]K_m(F
67.flow chart 流程图 'j#*6xD
68.reperformance of internal control 重新执行 C0T;![/4A
69.audit evidence 审计证据 we;-~A5J
70.substantive procedures 实质性程序 <? q?Mn
71.assertions 认定 } Y12
72.esistence 存在 rB
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73.occurrence 发生 <FV1Wz
74.completeness 完整性 3c-GY:VkLM
75.rights and obligations 权利和义务 PxvyN_B#>
76.valuation and allocation 计价和分摊 b/+u4'"
77.cutoff 截止 o_izl\
78.accuracy 准确性 D+rxT:
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79.classification 分类 )1?y 8_B
80.inspection 检查 ?+))}J5N\
81.supervision of counting 监盘 ZF!h<h&,
82.observation 观察 p$S*dr
83.confirmation 函证 $0W|26;
84.computation 计算 5'OrHk;u
85.analytical procedures 分析程序 bV^rsJm
86.vouch 核对 qU \w=
87.trace 追查 y8]B:_iU9
88.audit sampling 审计抽样 KjD/o?JUr
89.error 误差 {&&z-^
90.expected error 预期误差 4>wP7`/+y
91.population 总体 R$R *'l
92.sampling risk 抽样风险 IPS4C[v
93.non- sampling risk 非抽样风险 G<L;4nA)
94.sampling unit 抽样单位 HY56"LZ$(}
95.statistical sampling 统计抽样 E^B'4
96.tolerable error 可容忍误差 tH!]Z4}u
97.the risk of under reliance 信赖不足风险 (d(CT;
98.the risk of over reliance 信赖过度风险 )v'WWwXY>
99.the risk of incorrect rejection 误拒风险 k
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100. the risk of incorrect acceptance 误受风险 U7?;UCmX
101.working trial balance 试算平衡表 g_;\iqxL
102.index and cross-referencing 索引和交叉索引 fBU`k_
103.cash receipt 现金收入 nGC/R&
104.cash disbursement 现金支出 on4HKeO
105.bank statement 银行对账单 |Tv#4st
106.bank reconciliation 银行存款余额调节表 t*p71U4+I
107.balance sheet date 资产负债表日 p?02C#p
108.net realizable value 可变现净值 /4y o`
109.storeroom 仓库 &)QX7*H
110.sale invoice 销售发票 KqHyG
111.price list 价目表 w2?3wrP3
112.positive confirmation request 积极式询证函 H%[eV8
113.negative confirmation request 消极式询证函 esJ~;~[@(r
114.purchase requisition 请购单 0HZ{Y9]
115.receiving report 验收报告 W8G,=d}6
116.gross margin 毛利 ,V7nzhA2
117.manufacturing overhead 制造费用 ` ./$&'
118.material requisition 领料单 atj(eg
119.inventory-taking 存货盘点 -{("mR&]
120.bond certificate 债券 ]a>n:p]e
121.stock certificate 股票 AzPu)
122.audit report 审计报告 N"Z{5A
123.entity 被审计单位 ~]sc^[
124.addressee of the audit report 审计报告的收件人 P?%s
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125.unqualified opinion 无保留意见 F/]2G^-
126.qualified opinion 保留意见 R8K&R\
127.disclaimer of opinion 无法表示意见 W<'m:dq
128.adverse opinion 否定意见 ~$ c\JKH-
129 Auditors‘Report审计报告 A@`}c,G
130 internal audit内部审计 kBS9tKBWg
131 public sector audit政府审计 n3WlZ!$
账项基础审计accounting number-based audit .7J#_*NV
风险导向审计方法risk-oriented audit approach 9p]QM)M