1.audit 审计 $w+g%y)
2.attestation "LP4)hr_`
鉴证 Wj.)wr!
3.credibility
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可信赖程度 N+HN~'8r
4.audit of financial statements 财务报表审计 f`/JY!uj{
5.agreed-upon procedures 执行商定程序 ,dzbI{@6
6.high levels of assurance 高水平保证 ;#`Z(A}
7.compilation 编制 cg1 <
8.reliability 可靠性 i1FFf[[ L
9.relevance 相关性 f
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10.professional skepticism 职业谨慎
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11.objectivity 客观性 d cPh@3
12. professional competence 专业胜任能力 KM< M^l_Q
13.Senior/CPA-in-charge 项目经理 Z0b1E
14.audit engagement letter 业务约定书 ',m,wp`
15.recurring audit 连续审计 LeQ2,/7l:
16.the client 委托人 =2J+}ac
17.change CPA 更换注册会计师 (;~[}"
18.the existing CPA 现任注册会计师 P1Re7/
19.the successor CPA 后任注册会计师 L!mQP
20.the preceding CPA前任注册会计师 84)S0Y8w
21.issue the audit report 出具审计报告 h-lMrI)U?h
22.expert 专家 2ZIf@C{P.
23.the board of directors 董事会 3~s0ux[
24.knowledge of the entity‘ s business 了解被审计单位情况 *=^_K`y
25.assess material misstatement risks评估重大错报风险 .?!{. D
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 $AG.<
27.a general knowledge of ————- 初步了解―――的情况 Ujq)h:`
28.a more knowledge of—————— 进一步了解的情况 <C#
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29.the prior year‘s working papers 以前年度工作底稿 F[RhuNa&'W
30.minutes of meeting 会议纪要 <`-"K+e!J
31.business risks 经营风险 T_v
32.appropriateness 适当性 kJJQcjAP:
33.accounting estimate 会计估计
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34.management representations 管理层声明 aH'^`]'_=
35.going concern assumption 持续经营假设 -7m;rD4J
36.audit plan 审计计划 $do
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37.significant audit areas 重点审计领域 LO#{
38.error 错误 4J94iI>S.l
39.fraud舞弊 X=${`n%LG
40.modified or additional procedures 修改或追加审计程序 1;.}u=8
41.misappropriation of assets 侵占资产 u+8_et5T
42.transactions without substance 虚假交易 iO<O2A.F
43.unusual pressures 异常压力 O=c&
44.the suspected noncompliance 涉嫌存在违法行为 nfRo:@
45.materialiy 重要性 z_A%>E4
46.exceed the materiality level 超过重要性水平 zx#d_SVi
47.approach the materiality level 接近重要性水平 '["Y;/>
48.an acceptably low level 可接受水平 Y<a/(`
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 ]vKxgfF
50.misstatements or omissions 错报或漏报 {'>X6:
51.aggregate 总计 )TRDM[u
52.subsequent events 期后事项 ?G!^|^S*
53.adjust the financial statements 调整财务报表 w<\N-J|m
54.perform additional audit procedures 实施追加的审计程序 6u8`,&U
55.audit risk 审计风险 I0Wn?Qq=@
56.detection risk 检查风险 tet
57.inappropriate audit opinion 不适当的审计意见 O}#*U+j
58.material misstatement 重大的错报 *zz/U
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59.tolerable misstatement 可容忍错报 R`TM@aaS:
60.the acceptable level of detection risk 可接受的检查风险 RR`?o\
61.assessed level of material misstatement risk 重大错报风险的评估水平 nU`vj`K
62.simall business 小规模企业 \Cx3^
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63.accounting system 会计系统 pSV
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64.test of control 控制测试 V+Cb.$@
65.walk-through test 穿行测试 ;qG a|`#j
66.communication 沟通 UT[KwM{y
67.flow chart 流程图 B: {bmvy
68.reperformance of internal control 重新执行 q' _
69.audit evidence 审计证据 :*}tkr4&eh
70.substantive procedures 实质性程序 F!zZIaB]
71.assertions 认定 prIq9U|@
72.esistence 存在 F\,3z7s
73.occurrence 发生 J0o U5d=3
74.completeness 完整性 b!7"drge:
75.rights and obligations 权利和义务 $JX_e
76.valuation and allocation 计价和分摊
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77.cutoff 截止 M{O2O(
78.accuracy 准确性 u@==Ut
79.classification 分类 ]Ms~;MXlx5
80.inspection 检查 RsTpjY*Xb
81.supervision of counting 监盘 f"k/j?e*
82.observation 观察 i$%;z~#wW
83.confirmation 函证 |6_<4lmTxF
84.computation 计算 \% ^<Ll
85.analytical procedures 分析程序 ;9u6]%hQTX
86.vouch 核对 n6|}^O7
87.trace 追查 Kpj0IfC,10
88.audit sampling 审计抽样 cC4*4bMm
89.error 误差 k`\DC\0RG
90.expected error 预期误差 :hxfd b-
91.population 总体
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92.sampling risk 抽样风险 IGv>0LOd@
93.non- sampling risk 非抽样风险 ?
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94.sampling unit 抽样单位 (CuaBHR
95.statistical sampling 统计抽样 m;Sw`nw?
96.tolerable error 可容忍误差 vcV=9q8P1
97.the risk of under reliance 信赖不足风险 %v}:#_va]
98.the risk of over reliance 信赖过度风险 ;y"E}h
99.the risk of incorrect rejection 误拒风险 H+*o @0C\~
100. the risk of incorrect acceptance 误受风险 (`>4~?|+T
101.working trial balance 试算平衡表 We9C9)0
102.index and cross-referencing 索引和交叉索引 EkXns%][L
103.cash receipt 现金收入 yVh]hL#4+w
104.cash disbursement 现金支出 ,YH^j
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105.bank statement 银行对账单 =(Gv_
106.bank reconciliation 银行存款余额调节表 1s!hl{n<~
107.balance sheet date 资产负债表日 >@ge[MuS
108.net realizable value 可变现净值 <V>vDno\
109.storeroom 仓库 `"-)ObOj}
110.sale invoice 销售发票 ShGR!r<
111.price list 价目表 : 2?i9F0_
112.positive confirmation request 积极式询证函 !f7}5/YC7v
113.negative confirmation request 消极式询证函 /!7m@P|&D
114.purchase requisition 请购单 r,yhc =
115.receiving report 验收报告 tQ=U22&7
116.gross margin 毛利 ?CmW{9O
117.manufacturing overhead 制造费用 O a-ZeCq
118.material requisition 领料单 !>t|vgW
119.inventory-taking 存货盘点 z,DEBRT+
120.bond certificate 债券 {I(Euk>lR
121.stock certificate 股票 2v%~KV
122.audit report 审计报告 9LCV"xgX
123.entity 被审计单位 5F
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124.addressee of the audit report 审计报告的收件人 ;Iv)J|*
125.unqualified opinion 无保留意见 `n5|4yaG~
126.qualified opinion 保留意见 JNX7]j\
127.disclaimer of opinion 无法表示意见 G4<'G c
128.adverse opinion 否定意见 dc%+f
129 Auditors‘Report审计报告 9>%f99n
130 internal audit内部审计 Cww$ A %}
131 public sector audit政府审计 skZxR5v3~L
账项基础审计accounting number-based audit LD^V="d
风险导向审计方法risk-oriented audit approach jF-z?