1.audit 审计 >i-"<jG
2.attestation 5ms(Wd
鉴证 Ld-_,-n
3.credibility K 'I#W
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可信赖程度 ?b5^
4.audit of financial statements 财务报表审计 BDZ?Ez\Sg
5.agreed-upon procedures 执行商定程序 9JK
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6.high levels of assurance 高水平保证 k.15CA`
7.compilation 编制 i(+p0:< 0
8.reliability 可靠性 _t}WsEQ+P
9.relevance 相关性 rk)`\=No
10.professional skepticism 职业谨慎 ~.lPEA %%
11.objectivity 客观性 -C&P%tt Y
12. professional competence 专业胜任能力 ;P&OX5~V
13.Senior/CPA-in-charge 项目经理 P}`H ~N~
14.audit engagement letter 业务约定书 -RK- Fu<e
15.recurring audit 连续审计 efE.&]
16.the client 委托人 b*Q&CL
17.change CPA 更换注册会计师 O!bOp=
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 -;k+GrLr^
20.the preceding CPA前任注册会计师 2T[9f;jM'
21.issue the audit report 出具审计报告 -+-_I*(
22.expert 专家 iMRwp+$
23.the board of directors 董事会 `n?DU;,
24.knowledge of the entity‘ s business 了解被审计单位情况 1 I",L&S1
25.assess material misstatement risks评估重大错报风险 L\z~uo3:
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 ',5ky{
27.a general knowledge of ————- 初步了解―――的情况 TrR8?-
28.a more knowledge of—————— 进一步了解的情况 g95`.V}
29.the prior year‘s working papers 以前年度工作底稿 6/dI6C!
30.minutes of meeting 会议纪要 KdbHyg<4
31.business risks 经营风险 yyy|Pw4:Z
32.appropriateness 适当性 !m?-!:
33.accounting estimate 会计估计 3%=~)7cF
34.management representations 管理层声明 {U !g.rh
35.going concern assumption 持续经营假设 Tc3yS(aq
36.audit plan 审计计划 'a.qu9PJ
37.significant audit areas 重点审计领域 hqkz^!rp
38.error 错误 -!]ZMi9
39.fraud舞弊 4#hSJ(~7S
40.modified or additional procedures 修改或追加审计程序 I4?5K@a
41.misappropriation of assets 侵占资产 ,UdVNA
42.transactions without substance 虚假交易 WQO) =
n
43.unusual pressures 异常压力 K8Y=S12Ti
44.the suspected noncompliance 涉嫌存在违法行为 \mlqO[ S
45.materialiy 重要性 =kG@
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46.exceed the materiality level 超过重要性水平 5bpEYW+
47.approach the materiality level 接近重要性水平 CF5`-wj/#
48.an acceptably low level 可接受水平 (7=9++uU
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 :tv,]05t
50.misstatements or omissions 错报或漏报 FH+s s!
51.aggregate 总计 4d;8`66O
52.subsequent events 期后事项 3=]sLn0L
53.adjust the financial statements 调整财务报表 x{WD;$J
54.perform additional audit procedures 实施追加的审计程序 L5:$U>H(
55.audit risk 审计风险 ZbAcO/
56.detection risk 检查风险 cDH^\
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57.inappropriate audit opinion 不适当的审计意见 T 0
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58.material misstatement 重大的错报 ))'<_nD
59.tolerable misstatement 可容忍错报 *,WU?tl&
60.the acceptable level of detection risk 可接受的检查风险 _n>,!vH
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 Z!X0U7&U
63.accounting system 会计系统 I"7u2"@-8j
64.test of control 控制测试 O]1(FWYy
65.walk-through test 穿行测试 0F><P?5
66.communication 沟通 5iydZ
67.flow chart 流程图 jPW#(3hoE
68.reperformance of internal control 重新执行 s#=7IH30
69.audit evidence 审计证据 ,',o'2=!
70.substantive procedures 实质性程序 P1' al
71.assertions 认定 !H>R%g#28_
72.esistence 存在 7g}w+p>
73.occurrence 发生 9j:"J` '
74.completeness 完整性 ]yPqLJ
75.rights and obligations 权利和义务 l3F6AlPql
76.valuation and allocation 计价和分摊 Pce;r*9
77.cutoff 截止
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78.accuracy 准确性 q;>7*Y&
79.classification 分类 161xAig
80.inspection 检查 I,@6J(9
81.supervision of counting 监盘 dT1H
82.observation 观察 ><HE;
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83.confirmation 函证 s>n)B^64W
84.computation 计算 o"R7,N0rB
85.analytical procedures 分析程序 /HRFAqep
86.vouch 核对 _8UDT^?8,
87.trace 追查 =D
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88.audit sampling 审计抽样 =xx]@
89.error 误差 2Ny"O.0h
90.expected error 预期误差 Q%mB|i|
91.population 总体 A` o8'+`C
92.sampling risk 抽样风险 *w0%d1
93.non- sampling risk 非抽样风险 L"*/:$EJL.
94.sampling unit 抽样单位 2{G:=U
95.statistical sampling 统计抽样 F,)%?<!I
96.tolerable error 可容忍误差 mmRJ9OhS
97.the risk of under reliance 信赖不足风险 )*x6 FfTUd
98.the risk of over reliance 信赖过度风险 i3'9>"`
99.the risk of incorrect rejection 误拒风险 XaPV94
100. the risk of incorrect acceptance 误受风险 'o>B'$
101.working trial balance 试算平衡表 q 2:6QM&
102.index and cross-referencing 索引和交叉索引 !LN?PKJ
103.cash receipt 现金收入 h/hmlnOQl
104.cash disbursement 现金支出 x-.?HS
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105.bank statement 银行对账单 _1 !OlQ
106.bank reconciliation 银行存款余额调节表 RMWHN:9
107.balance sheet date 资产负债表日 {v;&5! s
108.net realizable value 可变现净值 dZ0vA\z|
109.storeroom 仓库 VYImI>.t{
110.sale invoice 销售发票 6 EC*
111.price list 价目表 M>ruKHipFE
112.positive confirmation request 积极式询证函 |kV*Jc k
113.negative confirmation request 消极式询证函 !*bMa8]*
114.purchase requisition 请购单 3H6lBF
115.receiving report 验收报告 9=h'9Wo
116.gross margin 毛利
v+#}rUTF
117.manufacturing overhead 制造费用 ;{tj2m,
118.material requisition 领料单 y0.8A-2:
119.inventory-taking 存货盘点 >DZw
120.bond certificate 债券 EkNunCls
121.stock certificate 股票 ?FF4zI~
122.audit report 审计报告 =wOm}V8N&
123.entity 被审计单位 e:n<EnT
124.addressee of the audit report 审计报告的收件人 !1 8clL
125.unqualified opinion 无保留意见 qPy1;maXP
126.qualified opinion 保留意见 W~9tKT4
127.disclaimer of opinion 无法表示意见 6'G6<8>-
128.adverse opinion 否定意见 8sTp`}54J
129 Auditors‘Report审计报告 aYS!xh206
130 internal audit内部审计 *>2W#D)b=
131 public sector audit政府审计 8hJ%JEzga
账项基础审计accounting number-based audit q[W
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风险导向审计方法risk-oriented audit approach ^^as'Dk