1.audit 审计 ; d, JN
2.attestation eHVdZ'%x
鉴证 vCy.C
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3.credibility p~Yy"Ec;p
可信赖程度 <O,'5+zG%
4.audit of financial statements 财务报表审计 I<D&,LFH*w
5.agreed-upon procedures 执行商定程序 hV3,^#9o
6.high levels of assurance 高水平保证 4cXAT9
7.compilation 编制 G zJ9N`
8.reliability 可靠性 g^s+C Z
9.relevance 相关性 di]$dl|Wi
10.professional skepticism 职业谨慎 ]Wy^VcqX
11.objectivity 客观性 6pM"h5hA
12. professional competence 专业胜任能力 L<f-Ed9|
13.Senior/CPA-in-charge 项目经理 4B:\
14.audit engagement letter 业务约定书 "J]f0m=
15.recurring audit 连续审计 ;x!,g5q"q
16.the client 委托人
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17.change CPA 更换注册会计师 uD.
18.the existing CPA 现任注册会计师 *ajFZI
19.the successor CPA 后任注册会计师 [ E$$nNs
20.the preceding CPA前任注册会计师 a^RZs
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21.issue the audit report 出具审计报告 jHkyF`<+
22.expert 专家 kdK*MUB
23.the board of directors 董事会 K?h[.`
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24.knowledge of the entity‘ s business 了解被审计单位情况 %-h7Z3YcN
25.assess material misstatement risks评估重大错报风险 S`pF7[%rp
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 c0!Te'?
27.a general knowledge of ————- 初步了解―――的情况 q*HAIw[<y
28.a more knowledge of—————— 进一步了解的情况 x><zGXvvp|
29.the prior year‘s working papers 以前年度工作底稿 r\A@&5#q
30.minutes of meeting 会议纪要 iyA*JCD
31.business risks 经营风险 U-Af7qO
32.appropriateness 适当性 G*)s%2c>h
33.accounting estimate 会计估计 +}Kk2Kg8
34.management representations 管理层声明 T5K-gz7A
35.going concern assumption 持续经营假设 #@nZ4=/z
36.audit plan 审计计划 )x$!K[=
37.significant audit areas 重点审计领域 ]h #WkcXQ
38.error 错误 >[Xm
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39.fraud舞弊 JiKIm
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40.modified or additional procedures 修改或追加审计程序 #D!$~h&i
41.misappropriation of assets 侵占资产 N; rXl8
42.transactions without substance 虚假交易 xT
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43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 ::p-9F
45.materialiy 重要性 B*9
46.exceed the materiality level 超过重要性水平 Tx y]"_
47.approach the materiality level 接近重要性水平 kA1RfSS
48.an acceptably low level 可接受水平 +V2C}NQ5R
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 GYFgEg}
50.misstatements or omissions 错报或漏报 Zr\2BOcc.l
51.aggregate 总计 cj$,ob&DX
52.subsequent events 期后事项 i{<8
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53.adjust the financial statements 调整财务报表 b0r,h)R
54.perform additional audit procedures 实施追加的审计程序 \ua9thOG
55.audit risk 审计风险 y.jS{r".
56.detection risk 检查风险 lKf Mp1
57.inappropriate audit opinion 不适当的审计意见 G
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58.material misstatement 重大的错报 x2sN\tOh^
59.tolerable misstatement 可容忍错报 z
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60.the acceptable level of detection risk 可接受的检查风险 M#=Y~PU
61.assessed level of material misstatement risk 重大错报风险的评估水平 '"Bex`
62.simall business 小规模企业
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63.accounting system 会计系统 TAXd,z N
64.test of control 控制测试 -Bl/4p
65.walk-through test 穿行测试 S{o@QVbl
66.communication 沟通 {\P?/U6~f
67.flow chart 流程图 8&i;hZm
68.reperformance of internal control 重新执行 gBMta+<fE~
69.audit evidence 审计证据 cL6 6gOEL
70.substantive procedures 实质性程序 (&q@~
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71.assertions 认定 J09*v)L
72.esistence 存在 l#b:^3
73.occurrence 发生 Y3D3.T6Q
74.completeness 完整性 .8-PB*vb
75.rights and obligations 权利和义务 %(fL?
76.valuation and allocation 计价和分摊 a a4$'8s
77.cutoff 截止 ZQ@3P7T
78.accuracy 准确性 DKR<W.!*t
79.classification 分类 ;F|jG}M"
80.inspection 检查 TLy;4R2Nn
81.supervision of counting 监盘 _wMc*kjJO
82.observation 观察 3QH(4N
83.confirmation 函证 C=8H)Ef,l
84.computation 计算 O2C6V>Q;
85.analytical procedures 分析程序 8^i[j\Y;6
86.vouch 核对 \{kHS
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87.trace 追查 C2NzP & FD
88.audit sampling 审计抽样 g .3f2w
89.error 误差 #U\$@4D
90.expected error 预期误差 y*_K=}pk
91.population 总体 AmZuo_
92.sampling risk 抽样风险 m{VL\ g)
93.non- sampling risk 非抽样风险 tAaYL
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94.sampling unit 抽样单位 4>l0V<
95.statistical sampling 统计抽样 xOhRTxic
96.tolerable error 可容忍误差 E`~i-kf
97.the risk of under reliance 信赖不足风险 *`%4loW
98.the risk of over reliance 信赖过度风险 r8sdzz%
99.the risk of incorrect rejection 误拒风险 61G|?Aax
100. the risk of incorrect acceptance 误受风险 9-B@GFB;8
101.working trial balance 试算平衡表 NOV.Bs{
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102.index and cross-referencing 索引和交叉索引 V
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103.cash receipt 现金收入 g/x_m.
104.cash disbursement 现金支出 YRXK@'[=
105.bank statement 银行对账单 wI
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106.bank reconciliation 银行存款余额调节表 nz>K{(
107.balance sheet date 资产负债表日 [@g ~
108.net realizable value 可变现净值 ]XY0c6
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109.storeroom 仓库 /GyEV Cc
110.sale invoice 销售发票 '\@WN]
111.price list 价目表 K@HLIuz4t
112.positive confirmation request 积极式询证函 )q^(T1
113.negative confirmation request 消极式询证函 ej<`CQ
114.purchase requisition 请购单 bea|?lK
115.receiving report 验收报告 f]c<9Q>*
116.gross margin 毛利 g2A"1w<-AH
117.manufacturing overhead 制造费用 $-Cy
118.material requisition 领料单 @$Yb#$/
119.inventory-taking 存货盘点 {QMN=O&n
120.bond certificate 债券 )x)gHY8;
121.stock certificate 股票 _$!`VA%
122.audit report 审计报告 O6/xPeak
123.entity 被审计单位 f7ZA837Un
124.addressee of the audit report 审计报告的收件人 (VEp~BW@-R
125.unqualified opinion 无保留意见 ssPI$IRg!
126.qualified opinion 保留意见 uO"y`$C$_
127.disclaimer of opinion 无法表示意见 &eU3(F`.
128.adverse opinion 否定意见 3\]~!;dI
129 Auditors‘Report审计报告 <vL}l: r
130 internal audit内部审计 C]M7GHe1q
131 public sector audit政府审计 @bE~@4mOu
账项基础审计accounting number-based audit #.o0m
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风险导向审计方法risk-oriented audit approach Xh`"