1.audit 审计 =L6#=7hcl
2.attestation g:
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鉴证 >lI7]hbIs
3.credibility U|^xr~q!f-
可信赖程度 jHLs
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4.audit of financial statements 财务报表审计 %@$UIO,(
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 %,>z`D,Hg
7.compilation 编制 P4zo[R%4
8.reliability 可靠性 lu8G$EQI
9.relevance 相关性 FG? Mc'r&
10.professional skepticism 职业谨慎 36d nS>4
11.objectivity 客观性 h Yu6PWK
12. professional competence 专业胜任能力 1{}p_"s>
13.Senior/CPA-in-charge 项目经理 IwYeKN6s
14.audit engagement letter 业务约定书 \Mf>X\}
15.recurring audit 连续审计
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16.the client 委托人 @[GV0*yz$
17.change CPA 更换注册会计师 uuzV,q
18.the existing CPA 现任注册会计师 ?gH[la
19.the successor CPA 后任注册会计师 hor
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20.the preceding CPA前任注册会计师 \pmS*Dt
21.issue the audit report 出具审计报告 N Ob`)qb
22.expert 专家 J<)qw
23.the board of directors 董事会 }@DCc f$<
24.knowledge of the entity‘ s business 了解被审计单位情况 &L o TO+
25.assess material misstatement risks评估重大错报风险 VPLf(
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 c`6c)11K
27.a general knowledge of ————- 初步了解―――的情况 !_W:%t)g
28.a more knowledge of—————— 进一步了解的情况 ou,[0B3n0
29.the prior year‘s working papers 以前年度工作底稿 G0FzXtu)q
30.minutes of meeting 会议纪要 `~1!nfFD
31.business risks 经营风险 1S{Biqi+
32.appropriateness 适当性 j"W>fC/u
33.accounting estimate 会计估计 t],a1I.gk
34.management representations 管理层声明 FD=%
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35.going concern assumption 持续经营假设 i'~-\F!
36.audit plan 审计计划 XS<>0YM
37.significant audit areas 重点审计领域 Ufr@j` *
38.error 错误 <-lM9}vd
39.fraud舞弊 sp K8^sh
40.modified or additional procedures 修改或追加审计程序 A5l
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41.misappropriation of assets 侵占资产 4GYi'
42.transactions without substance 虚假交易 C.j+Zb1Z(
43.unusual pressures 异常压力 \#sD`O
44.the suspected noncompliance 涉嫌存在违法行为 A
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45.materialiy 重要性 r]B8\5|<d
46.exceed the materiality level 超过重要性水平 -I<
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47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 u{1R=ML
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 WMbkKC.{J
52.subsequent events 期后事项 ''17(%
53.adjust the financial statements 调整财务报表 F.s$Y+c!6
54.perform additional audit procedures 实施追加的审计程序 8R~<$xz
55.audit risk 审计风险 I&PJ[U#~a
56.detection risk 检查风险 A(Ct^/x-
57.inappropriate audit opinion 不适当的审计意见 Q*M# e
58.material misstatement 重大的错报 T,38Pu@r
59.tolerable misstatement 可容忍错报 @T1G#[C~t
60.the acceptable level of detection risk 可接受的检查风险 Ple.fKu
61.assessed level of material misstatement risk 重大错报风险的评估水平 !2!~_*sGe
62.simall business 小规模企业 e=amh
63.accounting system 会计系统 d0J/"<
64.test of control 控制测试 iTxWXij
65.walk-through test 穿行测试 4&)sROjV=
66.communication 沟通 7?lz$.*Avp
67.flow chart 流程图 S"bN9?;#u
68.reperformance of internal control 重新执行 jkeerU6
69.audit evidence 审计证据 G?Et$r7:R
70.substantive procedures 实质性程序 bpu`'Vx
71.assertions 认定 !z?
72.esistence 存在 4P{|
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73.occurrence 发生 5Ds[?
74.completeness 完整性 I| TNo-!$
75.rights and obligations 权利和义务 uHbg&eW
76.valuation and allocation 计价和分摊 7H
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77.cutoff 截止 Z[O
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78.accuracy 准确性 lZzW-
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79.classification 分类 _kKG%U.gbK
80.inspection 检查 0d2P
81.supervision of counting 监盘 (Tx_`rO4VY
82.observation 观察 l5z//E}W
83.confirmation 函证 RhYe=Qh4{p
84.computation 计算 fe .=Z&
85.analytical procedures 分析程序 z']6C9m}
86.vouch 核对 <H64L*,5'7
87.trace 追查 R~<N*En~
88.audit sampling 审计抽样 ?;~!C2Zs
89.error 误差 \p!UY3'
90.expected error 预期误差 >N&{DJmD
91.population 总体 cXXZ'y>FP
92.sampling risk 抽样风险 IIk_!VzT
93.non- sampling risk 非抽样风险 s.M39W?
94.sampling unit 抽样单位 =7!s8D,[
95.statistical sampling 统计抽样 74^v('-2
96.tolerable error 可容忍误差 hs6pp/h>
97.the risk of under reliance 信赖不足风险 (Cr
98.the risk of over reliance 信赖过度风险 'Oa3
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99.the risk of incorrect rejection 误拒风险 E}wT5t;u
100. the risk of incorrect acceptance 误受风险 Mo/R+\u+Y
101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 7i5B=y7b
103.cash receipt 现金收入 S5>s&
104.cash disbursement 现金支出 RO3LZBL
105.bank statement 银行对账单 lpT&v;$`
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 ^y,h0?Z9
108.net realizable value 可变现净值 SIK:0>yK"
109.storeroom 仓库 eKLvBa-{@
110.sale invoice 销售发票 xMbgBx4+
111.price list 价目表 LhG\)>Y%
112.positive confirmation request 积极式询证函 (KI9j7
113.negative confirmation request 消极式询证函 z ]f(lwo{
114.purchase requisition 请购单 ?NBae\6r
115.receiving report 验收报告 ]p|?S[!=
116.gross margin 毛利 |s3;`Nxu7
117.manufacturing overhead 制造费用 *eg0^ByeD
118.material requisition 领料单 Dgz,Uad8f
119.inventory-taking 存货盘点 0 u*a=f=
120.bond certificate 债券 8T+9
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121.stock certificate 股票 NQD5=/o
122.audit report 审计报告 y;o - @]
123.entity 被审计单位 cvcZ\y
124.addressee of the audit report 审计报告的收件人 MKbcJZe
125.unqualified opinion 无保留意见 Zk`y"[ J
126.qualified opinion 保留意见 8#!g;`~ D
127.disclaimer of opinion 无法表示意见 R_!'=0}V
128.adverse opinion 否定意见 <zCWLj3
129 Auditors‘Report审计报告 GR|\OJ<2
130 internal audit内部审计 U\%r33L )
131 public sector audit政府审计 ;*?>w|t}w
账项基础审计accounting number-based audit }NDl~5
风险导向审计方法risk-oriented audit approach h6k" D4o\