1.audit 审计 s^TZXCyF o
2.attestation @{e}4s?7od
鉴证 qZh/IW
3.credibility 1\m[$Gs:
可信赖程度 -ad{tJV|
4.audit of financial statements 财务报表审计 B@))8.h]
5.agreed-upon procedures 执行商定程序 r<EY]f^`u
6.high levels of assurance 高水平保证 u
Mv,zO5
7.compilation 编制 <dNOd0
e
8.reliability 可靠性 @4C% +-
9.relevance 相关性 E=Bf1/c\
10.professional skepticism 职业谨慎 *a^(vo
11.objectivity 客观性 e{H=dIa+
12. professional competence 专业胜任能力 [DOckf oZx
13.Senior/CPA-in-charge 项目经理 /s?`&1v|r
14.audit engagement letter 业务约定书 W
i.&e
15.recurring audit 连续审计 1.hyCTnI
16.the client 委托人 >|=ts
17.change CPA 更换注册会计师 W*:.Gxv]
18.the existing CPA 现任注册会计师 R w\gTo
19.the successor CPA 后任注册会计师 4"ZP 'I;
20.the preceding CPA前任注册会计师 S13nL^=i
21.issue the audit report 出具审计报告 a-tmq]]E
22.expert 专家 2pCaX\t
23.the board of directors 董事会 e%M;?0j
24.knowledge of the entity‘ s business 了解被审计单位情况 =XQ%t
@z0
25.assess material misstatement risks评估重大错报风险 Rp7mh]kZ
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 Dy&i&5E.-l
27.a general knowledge of ————- 初步了解―――的情况 Nx;~@
28.a more knowledge of—————— 进一步了解的情况 Ix}sK"}[n
29.the prior year‘s working papers 以前年度工作底稿 y.k~Y0
30.minutes of meeting 会议纪要 4_lrg|X1
31.business risks 经营风险 1&OW4_
32.appropriateness 适当性 . Efk*
33.accounting estimate 会计估计 ,p a {qne
34.management representations 管理层声明 ~ Iuf}D;
35.going concern assumption 持续经营假设 r5/0u(\LB
36.audit plan 审计计划 ^76]0`gS
37.significant audit areas 重点审计领域 t@;p
38.error 错误 ;(%QD
3 >
39.fraud舞弊 H?Wya.7
40.modified or additional procedures 修改或追加审计程序 %1L,Y
41.misappropriation of assets 侵占资产 @mBQ?;qlK
42.transactions without substance 虚假交易 0+ '&`Q!u
43.unusual pressures 异常压力 $PPi5f}HD
44.the suspected noncompliance 涉嫌存在违法行为 u=s p`%?
45.materialiy 重要性 j
$:~Rek
46.exceed the materiality level 超过重要性水平 ru%y
47.approach the materiality level 接近重要性水平 "sCRdx]_
48.an acceptably low level 可接受水平 5qm`J,~k
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ^
@5QP$.
50.misstatements or omissions 错报或漏报 JQI: sj
51.aggregate 总计 3"i-o$P
52.subsequent events 期后事项 B9 uoVcW
53.adjust the financial statements 调整财务报表 @. l@\4m
54.perform additional audit procedures 实施追加的审计程序 "S]TP$O D
55.audit risk 审计风险 Llo"MO*sr
56.detection risk 检查风险 F>l]
9!P|m
57.inappropriate audit opinion 不适当的审计意见 P@B]
58.material misstatement 重大的错报 59A}}.@?m
59.tolerable misstatement 可容忍错报 dn3
y\
60.the acceptable level of detection risk 可接受的检查风险 7}>E J
61.assessed level of material misstatement risk 重大错报风险的评估水平 Il'fL'3
62.simall business 小规模企业 =T@1@w
63.accounting system 会计系统 q9_OGd|P
64.test of control 控制测试 /3T1U
65.walk-through test 穿行测试 Sm|6 %3
66.communication 沟通 *)Zdz9E'1(
67.flow chart 流程图 vE?G7%,
68.reperformance of internal control 重新执行 D>q9 3;p
69.audit evidence 审计证据 4HlQ&2O%#
70.substantive procedures 实质性程序 IJ"q~r$
71.assertions 认定 ,"ZMRq
72.esistence 存在 a=
2%4Wmz
73.occurrence 发生 ^h6tr8yn
74.completeness 完整性 Y3b *a".X
75.rights and obligations 权利和义务 `;C V=,M
76.valuation and allocation 计价和分摊 Z9|P'R(l
77.cutoff 截止 ?tbrbkx
78.accuracy 准确性 ZE}}W_
79.classification 分类 m_]Y{3C
80.inspection 检查 :F?C)F
81.supervision of counting 监盘 iBaA9
82.observation 观察 :o3N;*o>)0
83.confirmation 函证 T~e.PP
84.computation 计算 i_%_ x*
85.analytical procedures 分析程序 o+'6`g'8
86.vouch 核对 MTn{d
87.trace 追查 7.oM
J
88.audit sampling 审计抽样 K"MX!
89.error 误差 *2l7f`K
90.expected error 预期误差 Zy/_
E@C}u
91.population 总体 7@Qcc t4A
92.sampling risk 抽样风险 g7H(PF?
93.non- sampling risk 非抽样风险 1qA;/-Zr<o
94.sampling unit 抽样单位 xJe%f\UDu
95.statistical sampling 统计抽样 9'
B `]/L
96.tolerable error 可容忍误差 @VEb{ w[H
97.the risk of under reliance 信赖不足风险 upmx $H>
98.the risk of over reliance 信赖过度风险 mf
r|:i
99.the risk of incorrect rejection 误拒风险 guR/\z$D@C
100. the risk of incorrect acceptance 误受风险 GbI/4<)l}
101.working trial balance 试算平衡表 gbA_DZ
102.index and cross-referencing 索引和交叉索引 %N._w!N<5n
103.cash receipt 现金收入 'g\4O3&_
104.cash disbursement 现金支出 *.[.
{qG(
105.bank statement 银行对账单 hZb_P\1X
106.bank reconciliation 银行存款余额调节表 Le^ n +5x
107.balance sheet date 资产负债表日 1% ` Rs
108.net realizable value 可变现净值 e0 ecD3
109.storeroom 仓库 '&b+R `g'
110.sale invoice 销售发票 ccxNbU
111.price list 价目表 ;uGv:$([g
112.positive confirmation request 积极式询证函 R;LP:,)
113.negative confirmation request 消极式询证函 %cn<ych
G
114.purchase requisition 请购单 (ZlU^Gw#UB
115.receiving report 验收报告 sI2^Qp@O1
116.gross margin 毛利
$??I/6
117.manufacturing overhead 制造费用 n$R)>nY
118.material requisition 领料单 A#,ZUOPGH
119.inventory-taking 存货盘点 ~W/z96'
5
120.bond certificate 债券 ueNS='+m
121.stock certificate 股票 53h0UL
122.audit report 审计报告 *T1_;4i
123.entity 被审计单位 \;Weizq5
124.addressee of the audit report 审计报告的收件人 kJR`:J3DJ
125.unqualified opinion 无保留意见 %C]>9."
126.qualified opinion 保留意见 Fr-SvsNFB
127.disclaimer of opinion 无法表示意见 uY*L,j^)
128.adverse opinion 否定意见 U<XG{<2
129 Auditors‘Report审计报告 %yC,^
130 internal audit内部审计 rJB}qYD
131 public sector audit政府审计 Z_NCD`i;
账项基础审计accounting number-based audit fP1!)po
风险导向审计方法risk-oriented audit approach :4|4 =mkr