1.audit 审计 PD/~@OsxU
2.attestation c/x(v=LW
鉴证 iSsy_ |
3.credibility *2>%>qu
可信赖程度 b(XhwkGVq
4.audit of financial statements 财务报表审计 gK%&VzG4
5.agreed-upon procedures 执行商定程序 >w*"LZjTTK
6.high levels of assurance 高水平保证 M>vM
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7.compilation 编制 ,g6.d#c
8.reliability 可靠性 vG
9.relevance 相关性 F1,pAtA
10.professional skepticism 职业谨慎 wvc?2~`
11.objectivity 客观性 qi)(\
12. professional competence 专业胜任能力 ga,yFw
13.Senior/CPA-in-charge 项目经理 G
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14.audit engagement letter 业务约定书 hrXN38-
15.recurring audit 连续审计 0dgR;Dl(
16.the client 委托人 6dinC <[}
17.change CPA 更换注册会计师 +ATN2
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18.the existing CPA 现任注册会计师 }`h}h<B(
19.the successor CPA 后任注册会计师 =tog<7
20.the preceding CPA前任注册会计师 Q%
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21.issue the audit report 出具审计报告 Ik}*7D
22.expert 专家 -J[D:P.Z
23.the board of directors 董事会 Y&j6;2-Z
24.knowledge of the entity‘ s business 了解被审计单位情况 nxH$$}9
25.assess material misstatement risks评估重大错报风险 o?%x!m>
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 fB:M'A'
27.a general knowledge of ————- 初步了解―――的情况 P, Vq/Tt
28.a more knowledge of—————— 进一步了解的情况 ZRX>SyM
29.the prior year‘s working papers 以前年度工作底稿 /`'50Cj
30.minutes of meeting 会议纪要 d?S<h`{x
31.business risks 经营风险 hwXp=not(
32.appropriateness 适当性 f?{Y<M~]
33.accounting estimate 会计估计 tq*Q|9j7VG
34.management representations 管理层声明 F^aD!O
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35.going concern assumption 持续经营假设 fqr}tvMr=T
36.audit plan 审计计划 Z6
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37.significant audit areas 重点审计领域 Xpa;F$VI
38.error 错误 N..u<06j/
39.fraud舞弊 $ &^
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40.modified or additional procedures 修改或追加审计程序 sF|$oyDE
41.misappropriation of assets 侵占资产 -9Can4
42.transactions without substance 虚假交易 j"NqNv
43.unusual pressures 异常压力 ~\oJrRYR
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44.the suspected noncompliance 涉嫌存在违法行为 L@2H>Lh35
45.materialiy 重要性 A2vOI8
46.exceed the materiality level 超过重要性水平 {bNnhW*qOu
47.approach the materiality level 接近重要性水平 i\<l&W
48.an acceptably low level 可接受水平 Z>D7C?v:(
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 G_o/ lIz"
50.misstatements or omissions 错报或漏报 M)LdGN?$
51.aggregate 总计 S9L
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52.subsequent events 期后事项 =-:o?&64
53.adjust the financial statements 调整财务报表 V,Gt5lL&/!
54.perform additional audit procedures 实施追加的审计程序 oOD|FrlY
55.audit risk 审计风险 'kC $R;#\7
56.detection risk 检查风险 YJ"gm]Pm
57.inappropriate audit opinion 不适当的审计意见 -,i1T(p1
58.material misstatement 重大的错报 ("TI~
59.tolerable misstatement 可容忍错报 kB8l`|
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60.the acceptable level of detection risk 可接受的检查风险 +fwq9I>L
61.assessed level of material misstatement risk 重大错报风险的评估水平 |4'E&(BU-
62.simall business 小规模企业 @vv`86bm
63.accounting system 会计系统 fD
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64.test of control 控制测试 .CYq+^
65.walk-through test 穿行测试 [lnN~#(Y
66.communication 沟通 h?R-t*G?
67.flow chart 流程图 ,sc>~B@Q
68.reperformance of internal control 重新执行 BPPhVE
69.audit evidence 审计证据 N2~z&y8.
70.substantive procedures 实质性程序 k\%{1oRA
71.assertions 认定 eIEcj<f
72.esistence 存在 U{R*WB b
73.occurrence 发生 "90
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74.completeness 完整性 Xr~r`bR=
75.rights and obligations 权利和义务 0P)c)x5
76.valuation and allocation 计价和分摊 0}b8S48|?
77.cutoff 截止 /|\`NARI
78.accuracy 准确性 mDq01fU4
79.classification 分类 ; w+A38N$J
80.inspection 检查 *&U9npN
81.supervision of counting 监盘 S\f^y8*<
82.observation 观察 ?Cu$qE!h)[
83.confirmation 函证 x##Iv|$
84.computation 计算 ~pw_*AN
85.analytical procedures 分析程序 s+CWyW@
86.vouch 核对 tz)L`g/J~
87.trace 追查 9~4Kbmr>q
88.audit sampling 审计抽样 =DqGm]tA
89.error 误差 YnNei 7R
90.expected error 预期误差 ngNg1zV/q
91.population 总体 M'g4alS
92.sampling risk 抽样风险 |{_%YM($
93.non- sampling risk 非抽样风险 #{]=>n)j
94.sampling unit 抽样单位 YZnrGkQ
95.statistical sampling 统计抽样 mtF&Z\ag
96.tolerable error 可容忍误差 ;lK2]
97.the risk of under reliance 信赖不足风险 QF^AnB
98.the risk of over reliance 信赖过度风险 --]\z* x
99.the risk of incorrect rejection 误拒风险 foN;Q1?lS
100. the risk of incorrect acceptance 误受风险 \t1vYIY]T
101.working trial balance 试算平衡表 ))MP]j9
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102.index and cross-referencing 索引和交叉索引 &556 ;l
103.cash receipt 现金收入 jb*#!m.l
104.cash disbursement 现金支出 kQ:2 @SOm
105.bank statement 银行对账单 |6uEf/*DX
106.bank reconciliation 银行存款余额调节表 Jv7M[SJ#x
107.balance sheet date 资产负债表日 <fyv^e
108.net realizable value 可变现净值 g_}@/5?y
109.storeroom 仓库 (*2"dd
110.sale invoice 销售发票 q2SkkY$_]y
111.price list 价目表 V*/))n?
112.positive confirmation request 积极式询证函 Mc\lzq8\ 1
113.negative confirmation request 消极式询证函 X~R
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114.purchase requisition 请购单 E O}(MXS
115.receiving report 验收报告 `6M(`*Up
116.gross margin 毛利 *yJb4uALB
117.manufacturing overhead 制造费用 [Z[)hUXE?
118.material requisition 领料单 >U}~Hv]
119.inventory-taking 存货盘点 H37Z\xS
120.bond certificate 债券 $iB(N ZV
121.stock certificate 股票 }M1<a4~
122.audit report 审计报告 N1SR nJu<f
123.entity 被审计单位 w"Z>F]YZ
124.addressee of the audit report 审计报告的收件人 "5e]-u'
125.unqualified opinion 无保留意见 ]>:>":<:
126.qualified opinion 保留意见 )dvOg'it
127.disclaimer of opinion 无法表示意见 GC{Ys
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128.adverse opinion 否定意见
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129 Auditors‘Report审计报告 T<ua0;7
130 internal audit内部审计
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131 public sector audit政府审计 ]:f1r8<3p
账项基础审计accounting number-based audit G9gvOEI/
风险导向审计方法risk-oriented audit approach !cq4+0{O;&