1.audit 审计 -ID!kZx
2.attestation {\-IAuM
鉴证 Q,xKi|$r
3.credibility N/mC,7Q
可信赖程度 jo=,j/,l
4.audit of financial statements 财务报表审计 ,0[h`FN
5.agreed-upon procedures 执行商定程序 TWgI-xB
6.high levels of assurance 高水平保证 [a1}r=6~
7.compilation 编制 \9dC z;
8.reliability 可靠性 ?QCHkhU
9.relevance 相关性 c1p
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10.professional skepticism 职业谨慎 AZYu/k
11.objectivity 客观性 t6O/Q0_
12. professional competence 专业胜任能力 W%RjjLJ@
13.Senior/CPA-in-charge 项目经理 `;!v<@:i2
14.audit engagement letter 业务约定书 %8yX6`lH
15.recurring audit 连续审计 Y:XxTa*
16.the client 委托人 NEh5
17.change CPA 更换注册会计师 u!&Vbo? .B
18.the existing CPA 现任注册会计师 ro4 XA1
19.the successor CPA 后任注册会计师 9rsty{J8
20.the preceding CPA前任注册会计师 g&"__~dS-F
21.issue the audit report 出具审计报告 NI136P
22.expert 专家 3YF*TxKx
23.the board of directors 董事会 /xRPQ|
24.knowledge of the entity‘ s business 了解被审计单位情况 u%=M4|
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25.assess material misstatement risks评估重大错报风险 we&g9j'
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 !&D&Gs
27.a general knowledge of ————- 初步了解―――的情况 t`X-jr)g
28.a more knowledge of—————— 进一步了解的情况 }
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29.the prior year‘s working papers 以前年度工作底稿 RHGs
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30.minutes of meeting 会议纪要 wDV%.Cc
31.business risks 经营风险 T=w5FT
32.appropriateness 适当性 N8|
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33.accounting estimate 会计估计 I)Dd"I
34.management representations 管理层声明 VL/%D*
35.going concern assumption 持续经营假设 L
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36.audit plan 审计计划
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37.significant audit areas 重点审计领域 5? `*i"
38.error 错误 sC Fqz[I
39.fraud舞弊 3%<xM/#
40.modified or additional procedures 修改或追加审计程序 nx >PZb
41.misappropriation of assets 侵占资产 \$Nx`daFi
42.transactions without substance 虚假交易 *@r)3
43.unusual pressures 异常压力 |8b*BnS
44.the suspected noncompliance 涉嫌存在违法行为 1e>,QX
45.materialiy 重要性 'o2x7~C@
46.exceed the materiality level 超过重要性水平 do9@6[{Sv
47.approach the materiality level 接近重要性水平 ~E=.*: 5(
48.an acceptably low level 可接受水平 el*C8TWlw
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 S/|'ggC
50.misstatements or omissions 错报或漏报 +_HPZo
51.aggregate 总计
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52.subsequent events 期后事项 4#Fz!Km
53.adjust the financial statements 调整财务报表 v(\kSlJ
54.perform additional audit procedures 实施追加的审计程序 6t|FuTC
55.audit risk 审计风险 ZgL4$%
56.detection risk 检查风险 [*O#6Xu
57.inappropriate audit opinion 不适当的审计意见 40}8EP k)
58.material misstatement 重大的错报 m1X0stFRs"
59.tolerable misstatement 可容忍错报 \KmjA)(
60.the acceptable level of detection risk 可接受的检查风险 /u
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61.assessed level of material misstatement risk 重大错报风险的评估水平 f_r1(o5:Y
62.simall business 小规模企业 RbJ,J)C>
63.accounting system 会计系统 42?X)n>
64.test of control 控制测试 I%43rdoPe
65.walk-through test 穿行测试 H/p<lp
66.communication 沟通 9Kw4K#IqQ
67.flow chart 流程图 dIG(7~
68.reperformance of internal control 重新执行 #k1%}k=
69.audit evidence 审计证据 /YWoDHL
70.substantive procedures 实质性程序 zF'{{7o
71.assertions 认定 dwKre#4F
72.esistence 存在 *K6 V$_{S
73.occurrence 发生 'Lft\.C
74.completeness 完整性 AfG!(AF`
75.rights and obligations 权利和义务 |*0oz=
76.valuation and allocation 计价和分摊 `Njv#K} U
77.cutoff 截止 1o7
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78.accuracy 准确性 AAkdwo
79.classification 分类 SnRTC<DDh
80.inspection 检查 %Ysu613mz
81.supervision of counting 监盘 &_
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82.observation 观察 n`T
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83.confirmation 函证 W
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84.computation 计算 7'_zJI^
85.analytical procedures 分析程序 O^I~d{M 5I
86.vouch 核对 wxARD3%
87.trace 追查 P. P3/,
88.audit sampling 审计抽样 5@"&%8oeq0
89.error 误差 LMWcF'l
90.expected error 预期误差 ,ijgq EN
91.population 总体 zPU&
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92.sampling risk 抽样风险 @
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93.non- sampling risk 非抽样风险 >~I~!i3
94.sampling unit 抽样单位 pJx88LfR
95.statistical sampling 统计抽样 lDNB0Ad
96.tolerable error 可容忍误差 *plsZ*Q8
97.the risk of under reliance 信赖不足风险 '8~7Ru\KyX
98.the risk of over reliance 信赖过度风险 G8@({
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99.the risk of incorrect rejection 误拒风险 ~zFs/(k
100. the risk of incorrect acceptance 误受风险 B&#TbKp
101.working trial balance 试算平衡表 o|Obl@CSBD
102.index and cross-referencing 索引和交叉索引 2"C'Au
103.cash receipt 现金收入 &"fMiK3
104.cash disbursement 现金支出 1`2n<qo
105.bank statement 银行对账单 Aj.TX%}`h
106.bank reconciliation 银行存款余额调节表 "g\
107.balance sheet date 资产负债表日 '5KgRK"
108.net realizable value 可变现净值 k/O|ia6
109.storeroom 仓库 _CP
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110.sale invoice 销售发票 3@?#4]D{'
111.price list 价目表 l/`<iG%
112.positive confirmation request 积极式询证函 a <FzHCw
113.negative confirmation request 消极式询证函 >fI<g8N D
114.purchase requisition 请购单 [[QrGJr
115.receiving report 验收报告 X^#48*"a
116.gross margin 毛利 mQBq-;
117.manufacturing overhead 制造费用 ;14[)t$
118.material requisition 领料单 4s~YqP{K
119.inventory-taking 存货盘点 oL#^=vid"
120.bond certificate 债券 D,d mlv
121.stock certificate 股票 G5E03xvL
122.audit report 审计报告 gVsAz
123.entity 被审计单位 s<|.vVi"
124.addressee of the audit report 审计报告的收件人 ~N;.hU
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125.unqualified opinion 无保留意见 7NRq5d(lP
126.qualified opinion 保留意见 :#"gQ^YNp
127.disclaimer of opinion 无法表示意见 |:`f#H
128.adverse opinion 否定意见 -]R7[5C:
129 Auditors‘Report审计报告 HQK%Y2S
130 internal audit内部审计 FD*`$.e3\
131 public sector audit政府审计 q/Ba#?sen
账项基础审计accounting number-based audit Y.3]vno?X
风险导向审计方法risk-oriented audit approach ]<A|GY0q1