1.audit 审计 _l{_n2D-
2.attestation ?C* }NM
鉴证 0^mCj<g
3.credibility NXSjN~aG2
可信赖程度 E<r<ObeRv`
4.audit of financial statements 财务报表审计 =}
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5.agreed-upon procedures 执行商定程序 KkyZd9
6.high levels of assurance 高水平保证 fO,m_
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7.compilation 编制 J{e`P;ND
8.reliability 可靠性 cNiNLwc
9.relevance 相关性 IA^*?,A
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10.professional skepticism 职业谨慎 @Jc^ur
11.objectivity 客观性 eoxEnCU
12. professional competence 专业胜任能力 qX:YI3:,@
13.Senior/CPA-in-charge 项目经理 K-4o_:F
14.audit engagement letter 业务约定书 RKD$'UWX
15.recurring audit 连续审计 dlCmSCp%
16.the client 委托人 /A1qTG=Br
17.change CPA 更换注册会计师 ((T6z$:hA
18.the existing CPA 现任注册会计师 QR{>]I
19.the successor CPA 后任注册会计师 iE,/x^&,&
20.the preceding CPA前任注册会计师 @
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21.issue the audit report 出具审计报告 . 9@y*_9
22.expert 专家 (Z?g^kjq)
23.the board of directors 董事会 Yk=2ld;;
24.knowledge of the entity‘ s business 了解被审计单位情况 Q(/F7"m
25.assess material misstatement risks评估重大错报风险 ?v}S9z
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/$oGhvl
27.a general knowledge of ————- 初步了解―――的情况 rH9[x8e
28.a more knowledge of—————— 进一步了解的情况 *s$:"g-
29.the prior year‘s working papers 以前年度工作底稿 UqNUP+K
30.minutes of meeting 会议纪要 Nc:0opPM
31.business risks 经营风险 k`NXYf:
32.appropriateness 适当性 }$@ EpM
33.accounting estimate 会计估计 >8%O;3-m#
34.management representations 管理层声明 *_/n$&
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35.going concern assumption 持续经营假设 O]80";Uv
36.audit plan 审计计划 _6]c f!H
37.significant audit areas 重点审计领域 h]DzX8r}
38.error 错误 UNyk,
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39.fraud舞弊 ~=gpn|@b
40.modified or additional procedures 修改或追加审计程序 C(&3L[
41.misappropriation of assets 侵占资产 M+-1/vR *@
42.transactions without substance 虚假交易 $Qcr8~+a
43.unusual pressures 异常压力 /dwj:g0y
44.the suspected noncompliance 涉嫌存在违法行为 g<^-[w4/
45.materialiy 重要性 1-~sj)*k
46.exceed the materiality level 超过重要性水平 YSux#*#H
47.approach the materiality level 接近重要性水平 wG
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48.an acceptably low level 可接受水平 %
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 iHlee=}od
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 mO&zE;/[
52.subsequent events 期后事项 D|g{]nO
53.adjust the financial statements 调整财务报表 gfQ1p ?
54.perform additional audit procedures 实施追加的审计程序 csj4?]gI
55.audit risk 审计风险 ca,U>'(y
56.detection risk 检查风险 #PQhgli
57.inappropriate audit opinion 不适当的审计意见 PE<(eIr
58.material misstatement 重大的错报 KEo?Cy?%ff
59.tolerable misstatement 可容忍错报 L16">,5
60.the acceptable level of detection risk 可接受的检查风险 1ZO/R%[
61.assessed level of material misstatement risk 重大错报风险的评估水平 MR/gLm
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62.simall business 小规模企业 QSyPtjg]
63.accounting system 会计系统 Zb$P`~(%
64.test of control 控制测试 lf}%^od~6
65.walk-through test 穿行测试 &VT O9d
66.communication 沟通 lK3{~\J-
67.flow chart 流程图 S3ZIC\2
68.reperformance of internal control 重新执行 :I8HRk
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69.audit evidence 审计证据 wVkRrFJ
70.substantive procedures 实质性程序 ?u~?:a@K
71.assertions 认定 tC\(H=ecP
72.esistence 存在 w3jcit|
73.occurrence 发生 F?XiP.`DR
74.completeness 完整性 ?xw0kXK4
75.rights and obligations 权利和义务 Ao$|`Lgj=z
76.valuation and allocation 计价和分摊 *Q
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77.cutoff 截止 e`zCz`R
78.accuracy 准确性 ?63ep:QEk
79.classification 分类 :(#5%6F
80.inspection 检查 DhN<e7c`
81.supervision of counting 监盘 eu0jjeB
82.observation 观察 3]h*6V1$
83.confirmation 函证 +^ `n- m
84.computation 计算 G
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85.analytical procedures 分析程序 n
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86.vouch 核对 uA~?z:~=
87.trace 追查 Zx)gLD
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88.audit sampling 审计抽样 zo:NE00
89.error 误差 lQ#='Jqfp
90.expected error 预期误差 Zw_'u=r
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91.population 总体 c{[ lT2yxU
92.sampling risk 抽样风险 B!((N{4H+
93.non- sampling risk 非抽样风险 T9bUt |
94.sampling unit 抽样单位 <jG[
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95.statistical sampling 统计抽样 remRmY?
96.tolerable error 可容忍误差 @bZ,)R
97.the risk of under reliance 信赖不足风险 6Cgc-KNbk
98.the risk of over reliance 信赖过度风险 z
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99.the risk of incorrect rejection 误拒风险 mb*|$ysPx
100. the risk of incorrect acceptance 误受风险 \e~5D
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101.working trial balance 试算平衡表 96i#
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 6mV^akapv
104.cash disbursement 现金支出 }ZJJqJ`*e
105.bank statement 银行对账单 '3fN2[(
106.bank reconciliation 银行存款余额调节表 /i(R~7;?
107.balance sheet date 资产负债表日 dZCnQ IS
108.net realizable value 可变现净值 ^xQPj6P}
109.storeroom 仓库 CT
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110.sale invoice 销售发票 ^/~C\
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111.price list 价目表 z@v2t>@3k
112.positive confirmation request 积极式询证函 =b#:j:r
113.negative confirmation request 消极式询证函 vr }-u
114.purchase requisition 请购单 ;Q0H7)t:
115.receiving report 验收报告 Rw)=<XV)6
116.gross margin 毛利 MzE1he1
117.manufacturing overhead 制造费用 gjk;An
118.material requisition 领料单 /6:qmh2
119.inventory-taking 存货盘点 %Ot*k%F
120.bond certificate 债券 A=r8_.@2@
121.stock certificate 股票 "6gBbm
122.audit report 审计报告 .yB{+
123.entity 被审计单位 ^w_\D?
124.addressee of the audit report 审计报告的收件人 w9675D+
125.unqualified opinion 无保留意见 Y(=A HmR
126.qualified opinion 保留意见 v {)8QF]
127.disclaimer of opinion 无法表示意见 )j. .)o
128.adverse opinion 否定意见 v(zfq'^%`
129 Auditors‘Report审计报告 L| ;WE=
130 internal audit内部审计 N1hj[G[H"
131 public sector audit政府审计 @a,}k<@E
账项基础审计accounting number-based audit RLfB]\w
风险导向审计方法risk-oriented audit approach .mplML0oW