1.audit 审计 6n.C!,Zmn
2.attestation O7Awti-X
鉴证 d,).O
3.credibility b"#|0d0
可信赖程度 Qte'f+
4.audit of financial statements 财务报表审计 DU[vLe|Z
5.agreed-upon procedures 执行商定程序 0 Pa\:^/6
6.high levels of assurance 高水平保证 @MGc_"b
7.compilation 编制 GfT`>M?QGK
8.reliability 可靠性
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9.relevance 相关性 !~aDmY2
10.professional skepticism 职业谨慎 }3mIj<I1;
11.objectivity 客观性 9/S-=VOe.t
12. professional competence 专业胜任能力 ur`:wR] 2?
13.Senior/CPA-in-charge 项目经理 xyTjK.N
14.audit engagement letter 业务约定书 ,U/
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15.recurring audit 连续审计 VFwp .1oa!
16.the client 委托人 E%C02sI
17.change CPA 更换注册会计师 xk5Z&z
18.the existing CPA 现任注册会计师 KGb3n;]
19.the successor CPA 后任注册会计师 R`|GBVbv
20.the preceding CPA前任注册会计师 Cy##+u,C
21.issue the audit report 出具审计报告 8MPXrc,9-
22.expert 专家 }<kpvd+ps=
23.the board of directors 董事会 0/JusQ
24.knowledge of the entity‘ s business 了解被审计单位情况 w;Na9tR
25.assess material misstatement risks评估重大错报风险 [Y]\sF;J
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
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27.a general knowledge of ————- 初步了解―――的情况 g"sW_y_O
28.a more knowledge of—————— 进一步了解的情况 p1L8g[\
29.the prior year‘s working papers 以前年度工作底稿 $n?@zd@53
30.minutes of meeting 会议纪要 $u./%JS
31.business risks 经营风险 aYQIe7J90J
32.appropriateness 适当性
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33.accounting estimate 会计估计 !'^gqaF+
34.management representations 管理层声明 {` Lem
35.going concern assumption 持续经营假设 J0M7f]
36.audit plan 审计计划 *L.+w-g&&
37.significant audit areas 重点审计领域 \?e{/hXnl
38.error 错误 r9uuVxBD
39.fraud舞弊 X4U$#uI{
40.modified or additional procedures 修改或追加审计程序 %g4G&My@J
41.misappropriation of assets 侵占资产 LCRZ<?O[|
42.transactions without substance 虚假交易 |,89
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43.unusual pressures 异常压力 r4h4A w {
44.the suspected noncompliance 涉嫌存在违法行为 |
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45.materialiy 重要性 +," /z\QO
46.exceed the materiality level 超过重要性水平 gUB%6v G\I
47.approach the materiality level 接近重要性水平 ZVj/lOP X
48.an acceptably low level 可接受水平 C&m[/PJ~l
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 -%lA=pS{Fq
50.misstatements or omissions 错报或漏报 _f u?,
51.aggregate 总计 ?HBNd&gZ1G
52.subsequent events 期后事项 ("k.5$
53.adjust the financial statements 调整财务报表 0a??8?Q1G
54.perform additional audit procedures 实施追加的审计程序 x2\,n
55.audit risk 审计风险 hX~d1.]Y
56.detection risk 检查风险 :!\?yj{{
57.inappropriate audit opinion 不适当的审计意见 |Psi?'4
58.material misstatement 重大的错报 2R2ws.}
59.tolerable misstatement 可容忍错报 0[
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60.the acceptable level of detection risk 可接受的检查风险 {]/}3t
61.assessed level of material misstatement risk 重大错报风险的评估水平 9""e*-;Mi
62.simall business 小规模企业 kqfO3{-;{:
63.accounting system 会计系统 #%xzy@`
64.test of control 控制测试 wtCz%!OYB
65.walk-through test 穿行测试 ZzNp#FrX"
66.communication 沟通 -#
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67.flow chart 流程图 =Vv"\p8
68.reperformance of internal control 重新执行 6.| {l8%r
69.audit evidence 审计证据 OsMU>v }m
70.substantive procedures 实质性程序 ;x*_h
71.assertions 认定 |?=K'[5
72.esistence 存在 _h2axXFhT
73.occurrence 发生 b Z0mK$B
74.completeness 完整性 #MbkU])
75.rights and obligations 权利和义务 )
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76.valuation and allocation 计价和分摊 VL5GX(
77.cutoff 截止 "/e:V-W
78.accuracy 准确性 g?.ls{H
79.classification 分类 \YE(E04w57
80.inspection 检查 5J^S-K^r
81.supervision of counting 监盘 9K`(Ys&
82.observation 观察 {;6Yi!
83.confirmation 函证 2 HNKq<
84.computation 计算 nCZ&FNi{O~
85.analytical procedures 分析程序 59;p|
86.vouch 核对 p0jQQg
87.trace 追查 3 xSt -MA
88.audit sampling 审计抽样 '%.:97
89.error 误差 8X,dVX5LT
90.expected error 预期误差 h\
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91.population 总体 3":vjDq$
92.sampling risk 抽样风险 tONX<rA|
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93.non- sampling risk 非抽样风险 x{_:B
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94.sampling unit 抽样单位 RjC3wO::
95.statistical sampling 统计抽样 zO BLF|L=
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 1 ]Q;fe
98.the risk of over reliance 信赖过度风险 =]k0*\PS
99.the risk of incorrect rejection 误拒风险 _?"P<3/iF
100. the risk of incorrect acceptance 误受风险 ,@mr})s
101.working trial balance 试算平衡表 .gL%0
102.index and cross-referencing 索引和交叉索引 0x&-/qce6W
103.cash receipt 现金收入 {O ]^8#v^
104.cash disbursement 现金支出 'aYUF&GG
105.bank statement 银行对账单 7>#?-, B
106.bank reconciliation 银行存款余额调节表 k1l\Rywp
107.balance sheet date 资产负债表日 ^O#>LbM"x
108.net realizable value 可变现净值 ws1io.
109.storeroom 仓库 dux.Z9X?
110.sale invoice 销售发票 PE $sF]/
111.price list 价目表 N`3q54_$
112.positive confirmation request 积极式询证函 dwd5P7
113.negative confirmation request 消极式询证函 ]_!5g3VQh
114.purchase requisition 请购单 z l?Gd4
115.receiving report 验收报告 Ass :
116.gross margin 毛利 @d&(*9Y
117.manufacturing overhead 制造费用 >Q5et1c
118.material requisition 领料单 g=)B+SY'
119.inventory-taking 存货盘点 US5 ]@!
120.bond certificate 债券 CD}::7$
121.stock certificate 股票 - BQ
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122.audit report 审计报告 t1Ty.F)r
123.entity 被审计单位 ~s3X&!#
124.addressee of the audit report 审计报告的收件人 =E6ND8l@2
125.unqualified opinion 无保留意见 LqNt.d @
126.qualified opinion 保留意见 O+iNR9O
127.disclaimer of opinion 无法表示意见 5`Q*
128.adverse opinion 否定意见 t zn1|
129 Auditors‘Report审计报告 /\L-y,>X
130 internal audit内部审计 5&59IA%S
131 public sector audit政府审计 E}?n
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账项基础审计accounting number-based audit +D7>$&BD
风险导向审计方法risk-oriented audit approach kq| r6uE