1.audit 审计 >y
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2.attestation |%5nV=&\
鉴证 firiYL"=44
3.credibility rqYx\i?
可信赖程度 "6o5x&H
4.audit of financial statements 财务报表审计 <^wqN!
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5.agreed-upon procedures 执行商定程序 +v"%@lC};
6.high levels of assurance 高水平保证 S s#UX_DT_
7.compilation 编制 S$Fq1
8.reliability 可靠性
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9.relevance 相关性 k^r-~q+NV#
10.professional skepticism 职业谨慎 &p:GB_
11.objectivity 客观性 i{6wns?KMj
12. professional competence 专业胜任能力 XGMO~8 3
13.Senior/CPA-in-charge 项目经理 ~[4zm$R^
14.audit engagement letter 业务约定书 Ems0"e
15.recurring audit 连续审计 glP
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16.the client 委托人 W1p5F\ wt
17.change CPA 更换注册会计师 V2
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18.the existing CPA 现任注册会计师 j-wz7B
19.the successor CPA 后任注册会计师 Af7&;8pM
20.the preceding CPA前任注册会计师 ]eIV'lP,j/
21.issue the audit report 出具审计报告 A0 1D-)
22.expert 专家 XpibI3:<
23.the board of directors 董事会 z7um9g
24.knowledge of the entity‘ s business 了解被审计单位情况 DU1\ K
25.assess material misstatement risks评估重大错报风险 txXt<]N
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 #[ch?K
27.a general knowledge of ————- 初步了解―――的情况 UqZ#mK i
28.a more knowledge of—————— 进一步了解的情况 ;B@-RfP
29.the prior year‘s working papers 以前年度工作底稿 mY,t]#^m7
30.minutes of meeting 会议纪要 bcC+af0L
31.business risks 经营风险 h5.AM?*TNd
32.appropriateness 适当性 My JG2C#R
33.accounting estimate 会计估计
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34.management representations 管理层声明 YR}By;Bq
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 c-hhA%@Wq
37.significant audit areas 重点审计领域 _f@,
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38.error 错误 m kHcGB!~
39.fraud舞弊 YN 31Lo
40.modified or additional procedures 修改或追加审计程序 k?'<f
41.misappropriation of assets 侵占资产 61{IXx_
42.transactions without substance 虚假交易 dt|f4XWF
43.unusual pressures 异常压力 (GI]Uyn
44.the suspected noncompliance 涉嫌存在违法行为 vQIN#;m4
45.materialiy 重要性 3&z.m/
46.exceed the materiality level 超过重要性水平 ZP^7`q)6
47.approach the materiality level 接近重要性水平 2OQDG7#Kc
48.an acceptably low level 可接受水平 '`fz|.|cbB
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 AV*eGzz`
50.misstatements or omissions 错报或漏报 Wx-vWWx*Q
51.aggregate 总计 S2*ER
52.subsequent events 期后事项 dw]wQ\4B
53.adjust the financial statements 调整财务报表 .WT^L2l%
54.perform additional audit procedures 实施追加的审计程序 z^=e3~-J
55.audit risk 审计风险 XT0:$0F
56.detection risk 检查风险 =FtJa3mHK
57.inappropriate audit opinion 不适当的审计意见 a#G]5TZ
58.material misstatement 重大的错报 +1j+%&).
59.tolerable misstatement 可容忍错报 h1 (MvE
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60.the acceptable level of detection risk 可接受的检查风险 OlF5~VAbfb
61.assessed level of material misstatement risk 重大错报风险的评估水平 *.ZU" 5e
62.simall business 小规模企业 Y94/tjt
63.accounting system 会计系统 37QXML
64.test of control 控制测试 jwd{CN%
65.walk-through test 穿行测试 /)E'%/"A
66.communication 沟通 >hbT'Or@
67.flow chart 流程图 Om=
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68.reperformance of internal control 重新执行 q=40l
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 Z2x%
71.assertions 认定 =YRN"
72.esistence 存在 I{0bsTp;
73.occurrence 发生 .A2u7*h&
74.completeness 完整性 J\ V.J/
75.rights and obligations 权利和义务 `DPR >dd@
76.valuation and allocation 计价和分摊 J$Qm:DC5
77.cutoff 截止 HAr_z@#E
78.accuracy 准确性 +\ O[)\
79.classification 分类 9?_ybO~Oq
80.inspection 检查 U
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81.supervision of counting 监盘 XgmblNp1
82.observation 观察 ']]&<B}mz
83.confirmation 函证 U.B=%S
84.computation 计算
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85.analytical procedures 分析程序 8xEOR!\!`k
86.vouch 核对 Ft)Z'&L
87.trace 追查 %Fg}"=f1
88.audit sampling 审计抽样 sUP!'Av
89.error 误差 a|v}L,
90.expected error 预期误差 _7M! b9oA
91.population 总体 hIr
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92.sampling risk 抽样风险 4JD 8w3u/
93.non- sampling risk 非抽样风险 2iM8V
94.sampling unit 抽样单位 yU@~UCmja
95.statistical sampling 统计抽样 BOQeP/>
96.tolerable error 可容忍误差 N3`W%ws`~
97.the risk of under reliance 信赖不足风险 U8b1
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98.the risk of over reliance 信赖过度风险 Fc"&lk4e
99.the risk of incorrect rejection 误拒风险 C,!}WB@VME
100. the risk of incorrect acceptance 误受风险 Twj?SV
101.working trial balance 试算平衡表 U|%y`PZ
102.index and cross-referencing 索引和交叉索引 f
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103.cash receipt 现金收入 DB>Y#2j4h
104.cash disbursement 现金支出 .u_k?.8|
105.bank statement 银行对账单 K~# wvUb
106.bank reconciliation 银行存款余额调节表 joN}N }U
107.balance sheet date 资产负债表日 r_kw "9
108.net realizable value 可变现净值 h!*++Y?&0
109.storeroom 仓库 R;XR?59:.
110.sale invoice 销售发票 y ;4h'y>#
111.price list 价目表 iZy`5
112.positive confirmation request 积极式询证函 f~.w2Cna
113.negative confirmation request 消极式询证函 .2b)
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114.purchase requisition 请购单 v^lR]9;
115.receiving report 验收报告 Vd{h|=J
116.gross margin 毛利 |@-%x.y
117.manufacturing overhead 制造费用 Y,bw:v
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118.material requisition 领料单 }bv0~}G4
119.inventory-taking 存货盘点 /Jc?;@{
120.bond certificate 债券 wnE
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121.stock certificate 股票 6rnehv!p
122.audit report 审计报告 4R U1tWQ%
123.entity 被审计单位 B=;pyhc
124.addressee of the audit report 审计报告的收件人 jj)9jUz
125.unqualified opinion 无保留意见 O^]I>A#d
126.qualified opinion 保留意见 rI:KZ}GZ
127.disclaimer of opinion 无法表示意见 1 ]@}+H
128.adverse opinion 否定意见 LaZF=<w(
129 Auditors‘Report审计报告 _e.b#
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130 internal audit内部审计 ~EU[?
131 public sector audit政府审计 hG,gY;&[6
账项基础审计accounting number-based audit (/_Q
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风险导向审计方法risk-oriented audit approach v}IP%84