1.audit 审计 .j
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2.attestation 2efdJ&eIV
鉴证 k hD)x0'b
3.credibility zD
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可信赖程度 SBDGms
4.audit of financial statements 财务报表审计 W|uRQA`
5.agreed-upon procedures 执行商定程序 x#
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6.high levels of assurance 高水平保证 niW"o-}
7.compilation 编制 <hTHY E=
8.reliability 可靠性 ~kSOYvK$'
9.relevance 相关性 dG]B-(WTC
10.professional skepticism 职业谨慎 9PV+Kr!c5I
11.objectivity 客观性 n~}[/ly
12. professional competence 专业胜任能力 `YE=B{q
13.Senior/CPA-in-charge 项目经理 U?5lqq
14.audit engagement letter 业务约定书 v2p0EOS
15.recurring audit 连续审计 l"DHG`kb
16.the client 委托人 <mVFC
17.change CPA 更换注册会计师 $8AW
18.the existing CPA 现任注册会计师 iF837ng5
19.the successor CPA 后任注册会计师 ED" fi$
20.the preceding CPA前任注册会计师 w%\{4T~
21.issue the audit report 出具审计报告 ">eled)O
22.expert 专家 .P")S|
23.the board of directors 董事会 *FZav2]-
24.knowledge of the entity‘ s business 了解被审计单位情况 ',t*:GBZCf
25.assess material misstatement risks评估重大错报风险 j6XHH&ZEb
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 llWY7u"
27.a general knowledge of ————- 初步了解―――的情况 ~1twGG_;
28.a more knowledge of—————— 进一步了解的情况 udBIEW,`
29.the prior year‘s working papers 以前年度工作底稿 >P\eHR,{-
30.minutes of meeting 会议纪要 |B*B>P#
31.business risks 经营风险 d
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32.appropriateness 适当性 w\eC{,00:
33.accounting estimate 会计估计 4Y2I'~'
34.management representations 管理层声明 ~9yKMUf
35.going concern assumption 持续经营假设 H>;,r,
36.audit plan 审计计划 y"'p#j
37.significant audit areas 重点审计领域 a7F_{Mm
38.error 错误 L%Rw]=v
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39.fraud舞弊 bu_@A^ys
40.modified or additional procedures 修改或追加审计程序 e!gNd>b {
41.misappropriation of assets 侵占资产 5dN>Xjpu
42.transactions without substance 虚假交易 SOM? 0.
43.unusual pressures 异常压力 @fp@1n
44.the suspected noncompliance 涉嫌存在违法行为 z5(5\j]
45.materialiy 重要性 oq!\100
46.exceed the materiality level 超过重要性水平 :(m, 06K
47.approach the materiality level 接近重要性水平 UXdc'i g
48.an acceptably low level 可接受水平 .
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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
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50.misstatements or omissions 错报或漏报 KW[y+c u.#
51.aggregate 总计 8Q<Nl=g>'
52.subsequent events 期后事项 3Wbd=^hRvq
53.adjust the financial statements 调整财务报表 U]vUa^nG
54.perform additional audit procedures 实施追加的审计程序 .FgeAxflP
55.audit risk 审计风险 FK~wr;[
56.detection risk 检查风险 9< 07# 8c.
57.inappropriate audit opinion 不适当的审计意见 Y$n+\K
58.material misstatement 重大的错报 eF.nNu
59.tolerable misstatement 可容忍错报 Z$KyK.FUU
60.the acceptable level of detection risk 可接受的检查风险 i7r)9^y
61.assessed level of material misstatement risk 重大错报风险的评估水平 LmqSxHs0Q
62.simall business 小规模企业 .d^8?vo
63.accounting system 会计系统 rA B=H*|6
64.test of control 控制测试 LTo!DUi`
65.walk-through test 穿行测试 wzd(=*N
66.communication 沟通 U,v`md@PX
67.flow chart 流程图 ]wEI*c(
68.reperformance of internal control 重新执行 :.XlAQR~b
69.audit evidence 审计证据 \y=28KKc:c
70.substantive procedures 实质性程序 % R25, V
71.assertions 认定 y'odn ;
72.esistence 存在 ?&eS }skL
73.occurrence 发生
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74.completeness 完整性 vnQFq
75.rights and obligations 权利和义务 fg#e*7Odn
76.valuation and allocation 计价和分摊 t`|Rn9-
77.cutoff 截止 JkT!
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78.accuracy 准确性 [#Gu?L_W
79.classification 分类 BF gxa#De
80.inspection 检查 nKr'cb
81.supervision of counting 监盘 x,10o
82.observation 观察 gAsmPI.K
83.confirmation 函证 c|9g=DjK
84.computation 计算 sGtxqnX:J
85.analytical procedures 分析程序 <5pNFj}0;X
86.vouch 核对 !wpK
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87.trace 追查 V
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88.audit sampling 审计抽样 _[-MyU s
89.error 误差 e4Y+u8gT
90.expected error 预期误差 *f;$5B#^
91.population 总体 XBCHJj]k
92.sampling risk 抽样风险 {[Ri:^nHgL
93.non- sampling risk 非抽样风险 8Y RT0/V
94.sampling unit 抽样单位 >\pF5a`
95.statistical sampling 统计抽样 9ETdO,L)f
96.tolerable error 可容忍误差 h'h8Mm
97.the risk of under reliance 信赖不足风险 `V V>AA5
98.the risk of over reliance 信赖过度风险 J9NuqV3
99.the risk of incorrect rejection 误拒风险 ZZ^A&%E(a
100. the risk of incorrect acceptance 误受风险 oz{X"jfu
101.working trial balance 试算平衡表 Z'k?lkB2i
102.index and cross-referencing 索引和交叉索引 ;ZI8vFb
103.cash receipt 现金收入 kDmuj>D
104.cash disbursement 现金支出 oowofi(E
105.bank statement 银行对账单 H'YK j'
106.bank reconciliation 银行存款余额调节表 @aUNyyVP
107.balance sheet date 资产负债表日 &0Y
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108.net realizable value 可变现净值 6-"tQ,AZ
109.storeroom 仓库 ;k#_/c
110.sale invoice 销售发票 yY UAH-
111.price list 价目表 -th.(eAx
112.positive confirmation request 积极式询证函 l6WEx
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113.negative confirmation request 消极式询证函 &XCd2
114.purchase requisition 请购单 2RNee@!JJP
115.receiving report 验收报告 ZR3,dW6S
116.gross margin 毛利 sRcd{)|Cq
117.manufacturing overhead 制造费用 K*Ba;"Ugeg
118.material requisition 领料单 }\8-&VoY#X
119.inventory-taking 存货盘点 ~$4(|Fq/
120.bond certificate 债券 By7lSbj
121.stock certificate 股票 (NR( )2
122.audit report 审计报告 aDX&j2/
123.entity 被审计单位 3
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124.addressee of the audit report 审计报告的收件人 2&:z[d}~H
125.unqualified opinion 无保留意见 |-{ Hy(9
126.qualified opinion 保留意见 u?SwGXi~8
127.disclaimer of opinion 无法表示意见 a6z0p%sIZ
128.adverse opinion 否定意见 Z P|k3
129 Auditors‘Report审计报告 wo(O+L/w
130 internal audit内部审计 HX| p4-L
131 public sector audit政府审计 7oIHp_Zq
账项基础审计accounting number-based audit Ucy=I$"
风险导向审计方法risk-oriented audit approach )_ !a: