1.audit 审计 $
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2.attestation `%uK0qw"
鉴证 R^w}o,/
3.credibility .U<F6I:<md
可信赖程度 D{>\-]\
4.audit of financial statements 财务报表审计 $iwIF7,\P
5.agreed-upon procedures 执行商定程序 O"
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6.high levels of assurance 高水平保证 HQl~Dh0DJ
7.compilation 编制 am2a#4`
8.reliability 可靠性 _y>}#6B
9.relevance 相关性 ~,T+JX
10.professional skepticism 职业谨慎 4X*Q6rW
11.objectivity 客观性 )PwQ^||{
12. professional competence 专业胜任能力 p(.N(c
13.Senior/CPA-in-charge 项目经理 o,J^ e_
14.audit engagement letter 业务约定书 lO[E[c G
15.recurring audit 连续审计 Y5n>r@)m
16.the client 委托人 dKb ^x^
17.change CPA 更换注册会计师 *(icR
18.the existing CPA 现任注册会计师 @/LiR>,
19.the successor CPA 后任注册会计师 X>}@EHT
20.the preceding CPA前任注册会计师 [NL -!
21.issue the audit report 出具审计报告 bTiBmS
22.expert 专家 /,X7.t_-
23.the board of directors 董事会 };^}
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24.knowledge of the entity‘ s business 了解被审计单位情况 v[VC2D
25.assess material misstatement risks评估重大错报风险 @*SA$9/l
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 e9lOk)`t
27.a general knowledge of ————- 初步了解―――的情况 L$SMfx
28.a more knowledge of—————— 进一步了解的情况 AxEc^Cof
29.the prior year‘s working papers 以前年度工作底稿 *.o"ZVl
30.minutes of meeting 会议纪要 pD[pTMG@$
31.business risks 经营风险 dkpQZXi9%
32.appropriateness 适当性 PGkCOmq
33.accounting estimate 会计估计 aV#h5s
34.management representations 管理层声明 |WBZN1W)
35.going concern assumption 持续经营假设 u(AA`S"
36.audit plan 审计计划 Gp8psH
37.significant audit areas 重点审计领域 %P;[fJ
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38.error 错误 *y?[<2"$
39.fraud舞弊 .+HcA x{/2
40.modified or additional procedures 修改或追加审计程序 FD))'!>
41.misappropriation of assets 侵占资产 %7
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42.transactions without substance 虚假交易 fq=:h\\G
43.unusual pressures 异常压力 nSH
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44.the suspected noncompliance 涉嫌存在违法行为 &*A:[b\
45.materialiy 重要性 >
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46.exceed the materiality level 超过重要性水平 ~XKZXGw
47.approach the materiality level 接近重要性水平 L ?Cjo4xS
48.an acceptably low level 可接受水平 hVkO%]?
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 d+e0;!s~O
50.misstatements or omissions 错报或漏报 >9MS"t
51.aggregate 总计 9OfU7_m
52.subsequent events 期后事项 g8'~e{=(
53.adjust the financial statements 调整财务报表 Zt_r9xs>
54.perform additional audit procedures 实施追加的审计程序 G1/Gq.<
55.audit risk 审计风险 ,WGc7NN`
56.detection risk 检查风险 DL1
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57.inappropriate audit opinion 不适当的审计意见 6#vI;d[^
58.material misstatement 重大的错报 o[oqPN3$Y
59.tolerable misstatement 可容忍错报 <S&]$?`{Wi
60.the acceptable level of detection risk 可接受的检查风险 ?aFZOc4
61.assessed level of material misstatement risk 重大错报风险的评估水平 ; [FLT:$
62.simall business 小规模企业 ($'V&x8T
63.accounting system 会计系统 ;Gh>44UM[
64.test of control 控制测试 T0Q
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65.walk-through test 穿行测试 '-.wFB;
66.communication 沟通 (-J<Vy]
67.flow chart 流程图
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68.reperformance of internal control 重新执行 D7gHE
69.audit evidence 审计证据 w&5/Zh[~~L
70.substantive procedures 实质性程序 7 OWsHlU
71.assertions 认定 x9D/s`!
72.esistence 存在 %{"dP%|w4}
73.occurrence 发生 7f*
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74.completeness 完整性 c$A@T~$
75.rights and obligations 权利和义务 >4c` UW
76.valuation and allocation 计价和分摊 ol }`Wwy
77.cutoff 截止 K[]K53Nk
78.accuracy 准确性 QXY}STs
79.classification 分类 x 'mF&^
80.inspection 检查 a%*_2#
81.supervision of counting 监盘 7"a4/e;^
82.observation 观察 1]Lh'.1^
83.confirmation 函证 -;/
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84.computation 计算 0qR$J
85.analytical procedures 分析程序 ai9
86.vouch 核对 &`@lB (m
87.trace 追查 sG1BNb_
88.audit sampling 审计抽样 ]'UgZsJ
89.error 误差 OpUA{P
90.expected error 预期误差 .
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91.population 总体 A2BRbwr>
92.sampling risk 抽样风险 gyFr"9';c
93.non- sampling risk 非抽样风险 !-,Ww[G>
94.sampling unit 抽样单位 O2lIlCL
95.statistical sampling 统计抽样 - wWRm
96.tolerable error 可容忍误差 B\0t&dai|'
97.the risk of under reliance 信赖不足风险 ?0) @jc=
98.the risk of over reliance 信赖过度风险 5*1#jiq
99.the risk of incorrect rejection 误拒风险 $L\@da?
100. the risk of incorrect acceptance 误受风险 E-F5y
101.working trial balance 试算平衡表 q5?{1
102.index and cross-referencing 索引和交叉索引 bl$j%gI%,
103.cash receipt 现金收入 `I#`:hj
104.cash disbursement 现金支出 3HKxYvc C
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 ~1ps7[
107.balance sheet date 资产负债表日 'kQ~
108.net realizable value 可变现净值 %"+4
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109.storeroom 仓库 nALnB1
110.sale invoice 销售发票 snq;:n!
111.price list 价目表 -=sf}4A
112.positive confirmation request 积极式询证函 UFf,+4q
113.negative confirmation request 消极式询证函 Y;g% e3nu
114.purchase requisition 请购单 \HD-vINV;
115.receiving report 验收报告 ll2Vk*xs
116.gross margin 毛利 &g
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117.manufacturing overhead 制造费用 H `5Ct
118.material requisition 领料单 Kr]W
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119.inventory-taking 存货盘点 yKlU6t&`
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120.bond certificate 债券 fp tIc#4
121.stock certificate 股票 l?<q
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122.audit report 审计报告 :*cHA
123.entity 被审计单位 )mG0g@ qOK
124.addressee of the audit report 审计报告的收件人 4|=vxJ
125.unqualified opinion 无保留意见 B/G3T
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126.qualified opinion 保留意见 rei5{PC
127.disclaimer of opinion 无法表示意见 Ko+al {2
128.adverse opinion 否定意见 ` yYvYc
129 Auditors‘Report审计报告 K( z[}
130 internal audit内部审计 Vmtzig3w[
131 public sector audit政府审计 &+]x;K
账项基础审计accounting number-based audit ,(;5%+#n
风险导向审计方法risk-oriented audit approach 4i`S+`#