1.audit 审计 vNs`UkA
2.attestation /
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3.credibility ]'?Ue7
可信赖程度
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4.audit of financial statements 财务报表审计 rW|%eT*/'A
5.agreed-upon procedures 执行商定程序 ,;5
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6.high levels of assurance 高水平保证 %~k>$(u6
7.compilation 编制 M%la@2SK=
8.reliability 可靠性 6]Q#4
9.relevance 相关性 <wb6)U.
10.professional skepticism 职业谨慎 7.Z-
11.objectivity 客观性 T)%6"rPL3!
12. professional competence 专业胜任能力 TQKcPVlE
13.Senior/CPA-in-charge 项目经理 ? %8%1d
14.audit engagement letter 业务约定书 M9o/
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15.recurring audit 连续审计 YlUh|sK7m
16.the client 委托人 ?<BI)[B
17.change CPA 更换注册会计师 bcvm]aPu
18.the existing CPA 现任注册会计师 J_7@d]0R
19.the successor CPA 后任注册会计师 1<Mb@t
20.the preceding CPA前任注册会计师 7sQHz.4
21.issue the audit report 出具审计报告 i].E1},%
22.expert 专家 V_, `?>O
23.the board of directors 董事会 U^|T{g+O
24.knowledge of the entity‘ s business 了解被审计单位情况 -
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25.assess material misstatement risks评估重大错报风险 BfCM\ij
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 T@{ab1KV
27.a general knowledge of ————- 初步了解―――的情况 Wu<;QY($5
28.a more knowledge of—————— 进一步了解的情况 J=78p#XUg
29.the prior year‘s working papers 以前年度工作底稿 ybsw{[X>M
30.minutes of meeting 会议纪要 GDC@s<[k
31.business risks 经营风险 ?H,f|nc
32.appropriateness 适当性 #]5KWXC'~
33.accounting estimate 会计估计 M*qE)dZjS
34.management representations 管理层声明 kr~n5WiAZ
35.going concern assumption 持续经营假设 ?<^8,H
36.audit plan 审计计划 V sx
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37.significant audit areas 重点审计领域 5,oLl {S'
38.error 错误 ,SNrcwv
39.fraud舞弊 [ dVBsi
40.modified or additional procedures 修改或追加审计程序 gm,AH85
41.misappropriation of assets 侵占资产 Al
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42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 3M
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44.the suspected noncompliance 涉嫌存在违法行为 vV$t`PEY
45.materialiy 重要性 8x)i{>#i
46.exceed the materiality level 超过重要性水平 _EP]|DTfr
47.approach the materiality level 接近重要性水平 vdvnwzp!l
48.an acceptably low level 可接受水平 Li|~%E1
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 9 Xl#$d5
50.misstatements or omissions 错报或漏报 QICxSk
51.aggregate 总计 D@9 +yu=S
52.subsequent events 期后事项 Rc{R^5B
53.adjust the financial statements 调整财务报表 2)}*'_E9
54.perform additional audit procedures 实施追加的审计程序 Q:Pp'[ RK
55.audit risk 审计风险 l,]%D
56.detection risk 检查风险 &n_f.oUc
57.inappropriate audit opinion 不适当的审计意见 dmXfz D
58.material misstatement 重大的错报 ]S]W|m7=.Z
59.tolerable misstatement 可容忍错报 gg rYf*
60.the acceptable level of detection risk 可接受的检查风险 {wA8!5Gu
61.assessed level of material misstatement risk 重大错报风险的评估水平 ]NBx5m+y@i
62.simall business 小规模企业 "0Z/|&
63.accounting system 会计系统 `:~Wu/Ogr
64.test of control 控制测试
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65.walk-through test 穿行测试 Ns1n|^9
66.communication 沟通 %Rf9KQ
67.flow chart 流程图 d7G@Z|R3p
68.reperformance of internal control 重新执行 onRTX|#
69.audit evidence 审计证据 /;Hqv
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70.substantive procedures 实质性程序 5yK#;!:h
71.assertions 认定
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72.esistence 存在 <'$>&^!^
73.occurrence 发生 R= mTJ'y
74.completeness 完整性 *_YR*e0^nN
75.rights and obligations 权利和义务 (M1YOK) I
76.valuation and allocation 计价和分摊 h9imS\gfr
77.cutoff 截止 :ChX
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78.accuracy 准确性 J;>~PXB
79.classification 分类 6@/k|t>OT
80.inspection 检查 )4qspy3
81.supervision of counting 监盘 k
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82.observation 观察 ,q#SAZ/N
83.confirmation 函证 ,9jk<)m]L
84.computation 计算 )V>OND
85.analytical procedures 分析程序 oz.z>+Q
86.vouch 核对 /D;ugc*3
87.trace 追查 %5zIh[!1$
88.audit sampling 审计抽样 |O>e=HC#q8
89.error 误差 !e<2o2~.
90.expected error 预期误差 2*O#m
91.population 总体 +:ms`Sr>
92.sampling risk 抽样风险 wE=I3E %
93.non- sampling risk 非抽样风险 tF-l=ph}`
94.sampling unit 抽样单位 ({C[RsY=6
95.statistical sampling 统计抽样 ;T0X7MNx
96.tolerable error 可容忍误差 FGP^rTP)e
97.the risk of under reliance 信赖不足风险 65O 8?I
98.the risk of over reliance 信赖过度风险 j #:
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99.the risk of incorrect rejection 误拒风险 Hc
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100. the risk of incorrect acceptance 误受风险 B@ufrQ#Y.
101.working trial balance 试算平衡表 8N"WKBj|_d
102.index and cross-referencing 索引和交叉索引 f'5
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103.cash receipt 现金收入 zb4@U=?w}
104.cash disbursement 现金支出 EZ"i0u
105.bank statement 银行对账单 [QQM/ ?
106.bank reconciliation 银行存款余额调节表 gfIS
107.balance sheet date 资产负债表日 '&,p>aM
108.net realizable value 可变现净值 Ut'T!RD
109.storeroom 仓库 Xp06sl7 M
110.sale invoice 销售发票 oLX[!0M^
111.price list 价目表 )SZ#%OE*
112.positive confirmation request 积极式询证函 DBaZ cO(
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113.negative confirmation request 消极式询证函 J!~kqNI
114.purchase requisition 请购单 1QD49)
115.receiving report 验收报告 zGz}.-F
116.gross margin 毛利 aN*{
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117.manufacturing overhead 制造费用 sm{0o$\Z
118.material requisition 领料单 #
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119.inventory-taking 存货盘点 m='}t \=
120.bond certificate 债券
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121.stock certificate 股票 S},Cz
122.audit report 审计报告 %vZHHBylu
123.entity 被审计单位 cU ?F D
124.addressee of the audit report 审计报告的收件人 ST[TKL<]
125.unqualified opinion 无保留意见 dwUDhQt3Q
126.qualified opinion 保留意见 D bi ^%
127.disclaimer of opinion 无法表示意见 u0=&_Q(=
128.adverse opinion 否定意见 5HHf3E [
129 Auditors‘Report审计报告 P* &0HbJ
130 internal audit内部审计 P=<lY},
131 public sector audit政府审计 n!8W@qhew
账项基础审计accounting number-based audit e>c
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风险导向审计方法risk-oriented audit approach
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