1.audit 审计 |rDv!m
2.attestation 8"\g?/
鉴证 RI
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3.credibility 7fg +WZ
可信赖程度 ;P{HePs=)
4.audit of financial statements 财务报表审计 #l!Sz247
5.agreed-upon procedures 执行商定程序 6H\apgHm
6.high levels of assurance 高水平保证 oq<n5
7.compilation 编制 2sOV3~bB
8.reliability 可靠性 D
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9.relevance 相关性 N<\U$\i
10.professional skepticism 职业谨慎 AJ*FQo.U
11.objectivity 客观性 #$GDKK
12. professional competence 专业胜任能力 RU1+-
13.Senior/CPA-in-charge 项目经理 <opBOZ
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14.audit engagement letter 业务约定书 g`}+K U
15.recurring audit 连续审计 HktvUJ(Ii
16.the client 委托人 YRy5.F%?
17.change CPA 更换注册会计师 _;Q1PgT
18.the existing CPA 现任注册会计师 P1Z+XRWOM
19.the successor CPA 后任注册会计师 Q599@5aS
20.the preceding CPA前任注册会计师 =psX2?%L
21.issue the audit report 出具审计报告 nbpGxUF`]
22.expert 专家 @} 61D
23.the board of directors 董事会 MMpGI^x!-X
24.knowledge of the entity‘ s business 了解被审计单位情况 4EO,9#0
25.assess material misstatement risks评估重大错报风险 U/e$.K3v
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 1%?J l~M
27.a general knowledge of ————- 初步了解―――的情况 J 1?)z+t9~
28.a more knowledge of—————— 进一步了解的情况 c:/H}2/C
29.the prior year‘s working papers 以前年度工作底稿 ` R;6]/I?
30.minutes of meeting 会议纪要 q@i,$R
31.business risks 经营风险 b|cUKsL5
32.appropriateness 适当性 eAkj pc
33.accounting estimate 会计估计 V0,%g+.^
34.management representations 管理层声明 RN0@Q~oTI
35.going concern assumption 持续经营假设 <23oyMR0
36.audit plan 审计计划 ZR~ *Yof
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37.significant audit areas 重点审计领域 O43emL3
38.error 错误 <mm.b
39.fraud舞弊 ;'.[h*u~<
40.modified or additional procedures 修改或追加审计程序 r.5}Q?
41.misappropriation of assets 侵占资产 /e^q>>z
42.transactions without substance 虚假交易 bIR AwktD
43.unusual pressures 异常压力 X\r?g
44.the suspected noncompliance 涉嫌存在违法行为 [>IAS>
45.materialiy 重要性 0]C~CvO
46.exceed the materiality level 超过重要性水平 pq 4/>WzE
47.approach the materiality level 接近重要性水平 YxEc(a"
48.an acceptably low level 可接受水平 pg\Ylk"T
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 t;7 tuq
50.misstatements or omissions 错报或漏报 zCvt"!}RRa
51.aggregate 总计 =Fq"lq %
52.subsequent events 期后事项 x
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53.adjust the financial statements 调整财务报表 @S /jVXA
54.perform additional audit procedures 实施追加的审计程序 Le&SN7I
55.audit risk 审计风险 T+_pm DDN
56.detection risk 检查风险 j4v.8;
57.inappropriate audit opinion 不适当的审计意见 L'dR;T[;
58.material misstatement 重大的错报 wHSa s[4k
59.tolerable misstatement 可容忍错报 ~kdxJP"
60.the acceptable level of detection risk 可接受的检查风险 oUMY?[Wp
61.assessed level of material misstatement risk 重大错报风险的评估水平 JG%y_
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62.simall business 小规模企业 T}ZUw;}BL
63.accounting system 会计系统 F;5S2:a@Z
64.test of control 控制测试 sb"etc`w%-
65.walk-through test 穿行测试 K5O8G
66.communication 沟通 v(+9&
67.flow chart 流程图 >z'kCv
68.reperformance of internal control 重新执行 xXpeo_y'
69.audit evidence 审计证据 P8lx\DA
70.substantive procedures 实质性程序 VKcO]_W1
71.assertions 认定 W7k\j&x
72.esistence 存在 KLpe!8tAe
73.occurrence 发生 39jnoT
74.completeness 完整性 :J|t! `
75.rights and obligations 权利和义务 o`hVI
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76.valuation and allocation 计价和分摊 h|^RM*x
77.cutoff 截止
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78.accuracy 准确性 b5kw*h+/'h
79.classification 分类 >
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80.inspection 检查 -e6~0%X
81.supervision of counting 监盘 &F4khga`^:
82.observation 观察 oxN~(H)/ #
83.confirmation 函证 ;Kq/[$~0
84.computation 计算 C
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85.analytical procedures 分析程序 >k gL N
86.vouch 核对 XG]ltSOy
87.trace 追查 BU-m\Kf)
88.audit sampling 审计抽样 =D<{uovQB
89.error 误差 8`e75%f:2
90.expected error 预期误差 R5i v]8X4W
91.population 总体 ykY#Y}?^
92.sampling risk 抽样风险 dd+[FU
93.non- sampling risk 非抽样风险 e;1n!
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94.sampling unit 抽样单位 95Q{d'&
95.statistical sampling 统计抽样 [X +E
96.tolerable error 可容忍误差 7X\azL
97.the risk of under reliance 信赖不足风险 RrM C[2=
98.the risk of over reliance 信赖过度风险 Ba=P
99.the risk of incorrect rejection 误拒风险 g<,kV(_7
100. the risk of incorrect acceptance 误受风险 YzT
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101.working trial balance 试算平衡表 .G"UM>.}d
102.index and cross-referencing 索引和交叉索引 +8tdAw
103.cash receipt 现金收入 PP\nR
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104.cash disbursement 现金支出 )sWC5\
105.bank statement 银行对账单 . zM
106.bank reconciliation 银行存款余额调节表 wYxnKm~f
107.balance sheet date 资产负债表日 y6.Q\=
108.net realizable value 可变现净值 FBn`sS8hH
109.storeroom 仓库 wB(A['k
110.sale invoice 销售发票 rFY% fo
111.price list 价目表 k5]M~"
112.positive confirmation request 积极式询证函 y'ZRoakz)
113.negative confirmation request 消极式询证函 _wa1R+`_
114.purchase requisition 请购单 <I}O_:%
115.receiving report 验收报告 .
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116.gross margin 毛利 ?NV3]vl
117.manufacturing overhead 制造费用 <S*o}:iB
118.material requisition 领料单 JTH8vk:@
119.inventory-taking 存货盘点 <t9#~x#'b
120.bond certificate 债券 mlolSD;7
121.stock certificate 股票 cTy;?(E
122.audit report 审计报告 }R.<\
123.entity 被审计单位 7O3 \
124.addressee of the audit report 审计报告的收件人 M"
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125.unqualified opinion 无保留意见 ZJL[#}*
126.qualified opinion 保留意见 m791w8Vr
127.disclaimer of opinion 无法表示意见 Ra\>^W6z
128.adverse opinion 否定意见 Gy*6I)l
129 Auditors‘Report审计报告 F-MN%WD~
130 internal audit内部审计 Pb05>J3N
131 public sector audit政府审计 2jQ|4$9j
账项基础审计accounting number-based audit P4vW.|@
风险导向审计方法risk-oriented audit approach -J?i6BHb