1.audit 审计 n
zU;Bi^m
2.attestation :!ablO~
鉴证 }#h`1 uV
3.credibility b|e1HCH
可信赖程度 a:Nf+t
4.audit of financial statements 财务报表审计 h@PE:=
5.agreed-upon procedures 执行商定程序 i>O8q%BnJ
6.high levels of assurance 高水平保证 Y_)xytJ$
7.compilation 编制 )H(i)$I
8.reliability 可靠性 055C1RV%
9.relevance 相关性 {krBAz&
10.professional skepticism 职业谨慎 ?Wc+
J4
11.objectivity 客观性 //'&a-%$^
12. professional competence 专业胜任能力 +ZOKfX
13.Senior/CPA-in-charge 项目经理 % {-r'Yi%
14.audit engagement letter 业务约定书 C5g9Gg
15.recurring audit 连续审计 BbiyyRa
16.the client 委托人 WPAT\Al&AE
17.change CPA 更换注册会计师 G*_qqb{B
18.the existing CPA 现任注册会计师 0S96x}]J B
19.the successor CPA 后任注册会计师 Y#QXvo%
20.the preceding CPA前任注册会计师 mLx=Zes:.
21.issue the audit report 出具审计报告 ,0c]/Sd*p
22.expert 专家 _F8THYg (
23.the board of directors 董事会
nZ)E @
24.knowledge of the entity‘ s business 了解被审计单位情况 O?ODfO+>
25.assess material misstatement risks评估重大错报风险 8@Bm2?$}g
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 udXzsY9Ng
27.a general knowledge of ————- 初步了解―――的情况 >#)%/Ti}DU
28.a more knowledge of—————— 进一步了解的情况 %o5'M^U
29.the prior year‘s working papers 以前年度工作底稿 6_:I~TTX
30.minutes of meeting 会议纪要 _PcF/Gyk
31.business risks 经营风险 1R
;@v3
32.appropriateness 适当性 3"juj'
33.accounting estimate 会计估计 70'gVCb
34.management representations 管理层声明 a@J/[$5
35.going concern assumption 持续经营假设 yj
=OR|v
36.audit plan 审计计划 UVXSW*$
37.significant audit areas 重点审计领域 ?GlXxx=
eV
38.error 错误 {1qr6P,"
39.fraud舞弊 icb*L ~qm
40.modified or additional procedures 修改或追加审计程序 w3z'ZCcr;"
41.misappropriation of assets 侵占资产 f >.^7.is
42.transactions without substance 虚假交易 % m"Qg<
43.unusual pressures 异常压力 OE}FZCXF
44.the suspected noncompliance 涉嫌存在违法行为 >bd@2au9!
45.materialiy 重要性 s/.P/g%tA>
46.exceed the materiality level 超过重要性水平 TW|- 0
47.approach the materiality level 接近重要性水平 g/_0WW] }
48.an acceptably low level 可接受水平 R$+p4
@?S
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 e"_kH_7sv
50.misstatements or omissions 错报或漏报 mz+UkA'
51.aggregate 总计 [:(/cKo
52.subsequent events 期后事项 y$9! rbL
53.adjust the financial statements 调整财务报表 0n'vF&E8
54.perform additional audit procedures 实施追加的审计程序 Oi zj|'
55.audit risk 审计风险 I)y
F!E &
56.detection risk 检查风险 r<4j;"lQK
57.inappropriate audit opinion 不适当的审计意见 fERO(o
58.material misstatement 重大的错报 vQ]d?Tp
59.tolerable misstatement 可容忍错报 z:$ibk4#h
60.the acceptable level of detection risk 可接受的检查风险 m"'}{3$%
61.assessed level of material misstatement risk 重大错报风险的评估水平 H\qZu%F'
62.simall business 小规模企业 #lg R"%
63.accounting system 会计系统
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64.test of control 控制测试
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65.walk-through test 穿行测试 M9afg$;.xe
66.communication 沟通 c#>(8#'.U
67.flow chart 流程图 gb|;]mk*"
68.reperformance of internal control 重新执行 g8l6bh$}
69.audit evidence 审计证据 6M.|W;
70.substantive procedures 实质性程序 Dk>6PBl
71.assertions 认定
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72.esistence 存在 nJGs ,~"
73.occurrence 发生 El@*Fo
74.completeness 完整性 k_!e5c
75.rights and obligations 权利和义务 /`7+Gy<
76.valuation and allocation 计价和分摊 \PUJD,9H
77.cutoff 截止 hl7 z1h
78.accuracy 准确性 i#hFpZ6u
79.classification 分类 k@un}}0r
80.inspection 检查 92t.@!m`
81.supervision of counting 监盘 \hZ%NLj
82.observation 观察 0#Lmajs
83.confirmation 函证 2,F9P+
84.computation 计算 }{VOy PG
85.analytical procedures 分析程序 (wM` LE(Ks
86.vouch 核对 gFKJbjT|
87.trace 追查 pmvd%X\f
88.audit sampling 审计抽样 E_aBDiyDf
89.error 误差 |oke)w=gn
90.expected error 预期误差 x(vQ%JC
91.population 总体 :>2wVN&\c
92.sampling risk 抽样风险 CUYA:R<)
93.non- sampling risk 非抽样风险 )S(Ly.
94.sampling unit 抽样单位 "I)zi]vk
95.statistical sampling 统计抽样 "GQ Q8rQ
96.tolerable error 可容忍误差 @qan &?-Y
97.the risk of under reliance 信赖不足风险 ~bxev/$d
98.the risk of over reliance 信赖过度风险 4&;iORw&E4
99.the risk of incorrect rejection 误拒风险 l"%80"zO
100. the risk of incorrect acceptance 误受风险 |:&6eDlR
101.working trial balance 试算平衡表 DegbjqZ#
102.index and cross-referencing 索引和交叉索引 gW
GDm~+
103.cash receipt 现金收入 #}FUa u$
104.cash disbursement 现金支出 ,d
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105.bank statement 银行对账单 m|B=
106.bank reconciliation 银行存款余额调节表 sHc-xnd
107.balance sheet date 资产负债表日 |DJ8
"T]E
108.net realizable value 可变现净值 h7!O
K
109.storeroom 仓库 ESIP+
110.sale invoice 销售发票 ]FZPgO'G
111.price list 价目表 e5>'H!)
112.positive confirmation request 积极式询证函 5EcVW|(
113.negative confirmation request 消极式询证函 !43!JfD
114.purchase requisition 请购单 P .m@|w&.K
115.receiving report 验收报告 ~}}<+ JEEO
116.gross margin 毛利 Vv}R
S@4U
117.manufacturing overhead 制造费用 ^ls@Gr7`P
118.material requisition 领料单 ,
:#bo]3
119.inventory-taking 存货盘点 {9U!0h-2"
120.bond certificate 债券 c\1X NPGG
121.stock certificate 股票 5M~{MdF|.
122.audit report 审计报告 _(F-(X|
123.entity 被审计单位 q\?s<l63
124.addressee of the audit report 审计报告的收件人 ?gl&q+mv
125.unqualified opinion 无保留意见 o5tCbsHj-
126.qualified opinion 保留意见 {:K
_=IRZ
127.disclaimer of opinion 无法表示意见 Iz09O:ER
128.adverse opinion 否定意见 >8"Svt$
129 Auditors‘Report审计报告 Oh*~+/u}q
130 internal audit内部审计 _TOWqV^
131 public sector audit政府审计 *y?HaU
账项基础审计accounting number-based audit 8m?(* [[
风险导向审计方法risk-oriented audit approach }q.D)'g_