1.audit 审计 s)a-ky(
2.attestation %8FfP5#
鉴证 Sfz
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3.credibility sFTAE1|
可信赖程度 ]F4QZV(
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4.audit of financial statements 财务报表审计 /iU
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5.agreed-upon procedures 执行商定程序 MA`nFkVK
6.high levels of assurance 高水平保证 .\R9tt}
7.compilation 编制 R| ?Q&F_$
8.reliability 可靠性 $0_K&_5w~
9.relevance 相关性 (,U|H`
10.professional skepticism 职业谨慎 6]brL.eGj
11.objectivity 客观性 2/&=:,"t,B
12. professional competence 专业胜任能力 ba|xf@=&
13.Senior/CPA-in-charge 项目经理 xE:jcA
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14.audit engagement letter 业务约定书 \,Y
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15.recurring audit 连续审计 ^k=<+*9
16.the client 委托人 I%YwG3uR
17.change CPA 更换注册会计师 .q9Sg8G
18.the existing CPA 现任注册会计师 \f9WpAY
19.the successor CPA 后任注册会计师 FS1\`#Bm)
20.the preceding CPA前任注册会计师 F1#{(uW
21.issue the audit report 出具审计报告 \sNgs#{7E7
22.expert 专家 @]l|-xGCWn
23.the board of directors 董事会 NUV">i.(
24.knowledge of the entity‘ s business 了解被审计单位情况 ,HZ%q]*:~
25.assess material misstatement risks评估重大错报风险 )p\`H;7*V4
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 rl|'.~mc
27.a general knowledge of ————- 初步了解―――的情况 g0B] ;Y>(
28.a more knowledge of—————— 进一步了解的情况 Hr?lRaV
29.the prior year‘s working papers 以前年度工作底稿 QLY;@-jF$
30.minutes of meeting 会议纪要 ^Ps!
31.business risks 经营风险 q\EYsN</;
32.appropriateness 适当性 1K
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33.accounting estimate 会计估计 xMjhC;i{
34.management representations 管理层声明 }Va((X w
35.going concern assumption 持续经营假设 <?.eU<+O`S
36.audit plan 审计计划 1/M^7Vb.
37.significant audit areas 重点审计领域 IuXgxR%
38.error 错误 $${I[2R)
39.fraud舞弊 JwSF}kNs}
40.modified or additional procedures 修改或追加审计程序 EF)BezG5y
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 "\o#YC
43.unusual pressures 异常压力 mw"FQ?bJ
44.the suspected noncompliance 涉嫌存在违法行为 w-K A~
45.materialiy 重要性 }yT/UlU
46.exceed the materiality level 超过重要性水平 <=.6Z*x+
47.approach the materiality level 接近重要性水平 `+,?%W)
48.an acceptably low level 可接受水平 <x}wy+SG
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 ; J W]b]
50.misstatements or omissions 错报或漏报 syX?O'xJ
51.aggregate 总计 _.s,gX
52.subsequent events 期后事项 AG,><UP
53.adjust the financial statements 调整财务报表 oMbd1uus
54.perform additional audit procedures 实施追加的审计程序 *:L"#20:R
55.audit risk 审计风险 ?|5
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56.detection risk 检查风险 f;'*((
57.inappropriate audit opinion 不适当的审计意见 c(Dp`f,
58.material misstatement 重大的错报 |4@cX<d.
59.tolerable misstatement 可容忍错报 }097
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60.the acceptable level of detection risk 可接受的检查风险 ZXnacc~s
61.assessed level of material misstatement risk 重大错报风险的评估水平 1/-3m Po
62.simall business 小规模企业 YS|Dw'%g /
63.accounting system 会计系统 H:DR?'yW
64.test of control 控制测试 u>
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65.walk-through test 穿行测试 '4'Z
66.communication 沟通 'h$1
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67.flow chart 流程图 JBpV'_"]
68.reperformance of internal control 重新执行 edL2ax
69.audit evidence 审计证据 ?Bu*%+
70.substantive procedures 实质性程序 c+FTt(\8.
71.assertions 认定 -Lq+FTezE
72.esistence 存在 gv67+Mf
73.occurrence 发生 9nAP%MA`
74.completeness 完整性 X_78;T)uA
75.rights and obligations 权利和义务 lj<Sa
76.valuation and allocation 计价和分摊 [<XYU,{R
77.cutoff 截止 }d%CZnY&7
78.accuracy 准确性 V|YQhd0kv
79.classification 分类 l= {Y[T&
80.inspection 检查 EDnNS
81.supervision of counting 监盘 ZUI6VM
82.observation 观察 YrL(4 Nt8
83.confirmation 函证 Z1
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84.computation 计算 ,V1"Typ#<
85.analytical procedures 分析程序 kZ5#a)U<
86.vouch 核对 f"7MYw\
87.trace 追查 &PJ;B)b
88.audit sampling 审计抽样 `NtW+v
89.error 误差 Z#.d7B"
90.expected error 预期误差 utmJ>GW
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91.population 总体 p$,G`'l
92.sampling risk 抽样风险 zQ+Mu^|u+
93.non- sampling risk 非抽样风险 WWpMuB_G
94.sampling unit 抽样单位 xb\EJ1M>
95.statistical sampling 统计抽样 r)gK5Mv
96.tolerable error 可容忍误差 y`oj\
97.the risk of under reliance 信赖不足风险 bUcp8
98.the risk of over reliance 信赖过度风险 =dQ[I6
99.the risk of incorrect rejection 误拒风险 ~\am%r>
100. the risk of incorrect acceptance 误受风险 =AO
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101.working trial balance 试算平衡表 0d+n[Go+S
102.index and cross-referencing 索引和交叉索引 CR$wzjP j
103.cash receipt 现金收入 (7qlp*8.s
104.cash disbursement 现金支出 Cf(WO-F^
105.bank statement 银行对账单 eWFkUjz
106.bank reconciliation 银行存款余额调节表 OJu>#
107.balance sheet date 资产负债表日 /xUF@%rT
108.net realizable value 可变现净值 [7}3k?42X
109.storeroom 仓库 kl]V_ 7[
110.sale invoice 销售发票 zr!7*,
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111.price list 价目表 c!E{fS P
112.positive confirmation request 积极式询证函 JtO}i{A
113.negative confirmation request 消极式询证函 U,!qNi}
114.purchase requisition 请购单 P;.roD9
115.receiving report 验收报告
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116.gross margin 毛利 S${%T$>
117.manufacturing overhead 制造费用 w1I07 (
118.material requisition 领料单 PE5*]+lW.
119.inventory-taking 存货盘点 '1D$ ;
120.bond certificate 债券 KKsVZ~<6u
121.stock certificate 股票 AO8 #l
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122.audit report 审计报告 :;_}Gxx
123.entity 被审计单位 kSV(T'#x
124.addressee of the audit report 审计报告的收件人 RNc:qV<H
125.unqualified opinion 无保留意见 r[(;J0=
126.qualified opinion 保留意见 {#kCqjWG
127.disclaimer of opinion 无法表示意见 \0~?i6o
128.adverse opinion 否定意见 ZP~H!
129 Auditors‘Report审计报告 l :{q I#Q
130 internal audit内部审计
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131 public sector audit政府审计 f$FO 1B)
账项基础审计accounting number-based audit d 0B`5#4
风险导向审计方法risk-oriented audit approach U@q
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