1.audit 审计 K[OOI~"C
2.attestation E
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鉴证 <4vCx
3.credibility 42"nbJ
可信赖程度 Q>Z~={"
4.audit of financial statements 财务报表审计 g@4~,
5.agreed-upon procedures 执行商定程序 >A
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6.high levels of assurance 高水平保证 w(S~}'Sg*P
7.compilation 编制 K|-m6!C!7
8.reliability 可靠性 :adz~L$
9.relevance 相关性 ]k7%p>c=B
10.professional skepticism 职业谨慎 'r%(,=L
11.objectivity 客观性
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12. professional competence 专业胜任能力 2-8Dc4H]
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13.Senior/CPA-in-charge 项目经理 =d^hiR!GN
14.audit engagement letter 业务约定书 iO?^y(phC
15.recurring audit 连续审计 ,&S0/j
16.the client 委托人 f)z(9JJL
17.change CPA 更换注册会计师 Komdz/g
18.the existing CPA 现任注册会计师 ``VE<:2+
19.the successor CPA 后任注册会计师 eUB!sR%
20.the preceding CPA前任注册会计师 Y!_c/ !Tx
21.issue the audit report 出具审计报告 `H
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22.expert 专家 xi "3NF%=
23.the board of directors 董事会 Kd+E]$F_OH
24.knowledge of the entity‘ s business 了解被审计单位情况 a@W9\b@I
25.assess material misstatement risks评估重大错报风险 ki@C}T5
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 &DGz/o
27.a general knowledge of ————- 初步了解―――的情况 0,DrVGa
28.a more knowledge of—————— 进一步了解的情况 %~Rg`+
29.the prior year‘s working papers 以前年度工作底稿 $[fq Th
30.minutes of meeting 会议纪要 =wDXlAQ
31.business risks 经营风险 ZZo<0kDk
32.appropriateness 适当性 "D_:`@V(
33.accounting estimate 会计估计 +<[ q"3
34.management representations 管理层声明 $Uy+]9
35.going concern assumption 持续经营假设 cRrJZ9
36.audit plan 审计计划 0'pB7^y
37.significant audit areas 重点审计领域 P<vU!`x%q
38.error 错误 _%D7D~2r|
39.fraud舞弊 s
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40.modified or additional procedures 修改或追加审计程序 87l*Y|osP
41.misappropriation of assets 侵占资产 ]9/A=p?J@
42.transactions without substance 虚假交易 L{F]uz_[x
43.unusual pressures 异常压力 ]3Ia>i
44.the suspected noncompliance 涉嫌存在违法行为 9]IZ3
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45.materialiy 重要性 U- 1UWq
46.exceed the materiality level 超过重要性水平 ;#v3C;
47.approach the materiality level 接近重要性水平 sa o &
48.an acceptably low level 可接受水平 0Pf88 '6
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 B?8*-0a'[
50.misstatements or omissions 错报或漏报 v8y Cf7+"
51.aggregate 总计 -`\rDPGf
52.subsequent events 期后事项 eQ/w
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53.adjust the financial statements 调整财务报表 CA`V)XIsP
54.perform additional audit procedures 实施追加的审计程序 zc)nDyn
55.audit risk 审计风险 ANw1P{9*
56.detection risk 检查风险 qX-5/;n
57.inappropriate audit opinion 不适当的审计意见 TA*}p=?6?!
58.material misstatement 重大的错报 b=MW;]F
59.tolerable misstatement 可容忍错报 9 CZ@IFS
60.the acceptable level of detection risk 可接受的检查风险 kGAgX
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61.assessed level of material misstatement risk 重大错报风险的评估水平 2ak]&ll+h
62.simall business 小规模企业 }'x)e
63.accounting system 会计系统 d
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64.test of control 控制测试 ZOV,yuD{8{
65.walk-through test 穿行测试 HLV8_~gQPf
66.communication 沟通 gF)-Ci
67.flow chart 流程图 #
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68.reperformance of internal control 重新执行 "*X\'LPs=
69.audit evidence 审计证据 }WC[<AqI
70.substantive procedures 实质性程序 0$Rn|yqf%
71.assertions 认定 `0]N#G
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72.esistence 存在 o ;Z"I &
73.occurrence 发生 \X*y~)+K`
74.completeness 完整性 X(BxC<!D.
75.rights and obligations 权利和义务 e Fz$h2*B
76.valuation and allocation 计价和分摊 b;
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77.cutoff 截止 dE,E,tv
78.accuracy 准确性 aanS^t0
79.classification 分类 K(upzn*a
80.inspection 检查
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81.supervision of counting 监盘 8TB|Y
82.observation 观察 COHBjufmR
83.confirmation 函证 Posz|u<x
84.computation 计算 >e6 OlIW
85.analytical procedures 分析程序 +0%r@hTv&>
86.vouch 核对 ]FVJQS2h
87.trace 追查
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88.audit sampling 审计抽样 Het"x
89.error 误差 tb~E.Lm\
90.expected error 预期误差 l]zQSXip
91.population 总体 I[K4/91
92.sampling risk 抽样风险 |A*4Fuc&
93.non- sampling risk 非抽样风险 sv%E5@
94.sampling unit 抽样单位 @,sjM]
95.statistical sampling 统计抽样 ^ fC2o%3^
96.tolerable error 可容忍误差 1ds4C:M+<
97.the risk of under reliance 信赖不足风险 3h.,7,T
98.the risk of over reliance 信赖过度风险 Z9M$*Zp
99.the risk of incorrect rejection 误拒风险 \)uA:v
100. the risk of incorrect acceptance 误受风险 @u/CNx,`X
101.working trial balance 试算平衡表 /"La@M37
102.index and cross-referencing 索引和交叉索引 BSHS)_xs
103.cash receipt 现金收入 -(
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104.cash disbursement 现金支出 T_Tu>wQX
105.bank statement 银行对账单 =Y|( }92
106.bank reconciliation 银行存款余额调节表 (kY0<
107.balance sheet date 资产负债表日 hL/u5h%$
108.net realizable value 可变现净值 #|je m
109.storeroom 仓库 ZPE-
110.sale invoice 销售发票 yKj}l,i~8
111.price list 价目表 u4
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112.positive confirmation request 积极式询证函 Am@Ta "2
113.negative confirmation request 消极式询证函 9VTAs:0D=
114.purchase requisition 请购单 Ddq*}Pf0K
115.receiving report 验收报告 2C:u)}R7D
116.gross margin 毛利 iupkb
117.manufacturing overhead 制造费用 N
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118.material requisition 领料单 b6k_u9m^E
119.inventory-taking 存货盘点 HEFgEYlO
120.bond certificate 债券 /hqn>t
121.stock certificate 股票 R3og]=uFzm
122.audit report 审计报告 1-^D2B[-
123.entity 被审计单位 .up[wt gN
124.addressee of the audit report 审计报告的收件人 &Cj~D$kDEu
125.unqualified opinion 无保留意见 &'k(v(>n,
126.qualified opinion 保留意见 *j&\5|^V
127.disclaimer of opinion 无法表示意见 Hl%Og$q3
128.adverse opinion 否定意见 `qmwAT
129 Auditors‘Report审计报告 rz&V.,s
130 internal audit内部审计 ;0m J4G
131 public sector audit政府审计 9Cd/SlNV2
账项基础审计accounting number-based audit '"7b;%EN'
风险导向审计方法risk-oriented audit approach | WJ]7C