1.audit 审计 pmpn^ZR
2.attestation /j5-
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鉴证 V2sB[Mw
3.credibility Le$u$ulS
可信赖程度 1 0Tg> H
4.audit of financial statements 财务报表审计 Xe^=(| M
5.agreed-upon procedures 执行商定程序 VA&OI;=ri
6.high levels of assurance 高水平保证 'I01F:`
7.compilation 编制 JV6U0$g_S
8.reliability 可靠性 *U^\Mwp
9.relevance 相关性 `] dx%
10.professional skepticism 职业谨慎 lO[jf6gB
11.objectivity 客观性 %dWFg<< |
12. professional competence 专业胜任能力 u
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13.Senior/CPA-in-charge 项目经理 >*Z{@1*h
14.audit engagement letter 业务约定书 )k%drdY{J'
15.recurring audit 连续审计 W/F4wEODY
16.the client 委托人 ';T5[l,
17.change CPA 更换注册会计师 ~esEql=Q3'
18.the existing CPA 现任注册会计师 <}'B-k9
19.the successor CPA 后任注册会计师 {3p7`h~
20.the preceding CPA前任注册会计师 D"XQ!1
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21.issue the audit report 出具审计报告 |>fS"u
22.expert 专家 3ijI2Zy
23.the board of directors 董事会 $Aoqtz d\
24.knowledge of the entity‘ s business 了解被审计单位情况 R{y{
25.assess material misstatement risks评估重大错报风险 C-b% PgA
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 48NXj\L[y
27.a general knowledge of ————- 初步了解―――的情况 98BBsjkd
28.a more knowledge of—————— 进一步了解的情况 la{:RlW
29.the prior year‘s working papers 以前年度工作底稿 $=QO_t)?
30.minutes of meeting 会议纪要 6XCX#4'i%
31.business risks 经营风险 lJ1xx }k{U
32.appropriateness 适当性 (<~R[sT|
33.accounting estimate 会计估计
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34.management representations 管理层声明 'oeg[
35.going concern assumption 持续经营假设 +
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36.audit plan 审计计划 |DS@90}
37.significant audit areas 重点审计领域 cb&In<q
38.error 错误 yl
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39.fraud舞弊 1?$
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40.modified or additional procedures 修改或追加审计程序 Hh=::Bi
41.misappropriation of assets 侵占资产 8GRrf2
42.transactions without substance 虚假交易 ^* v{t?u
43.unusual pressures 异常压力 |}.B!vg(4
44.the suspected noncompliance 涉嫌存在违法行为 tZ24}~da
45.materialiy 重要性 f<:SdtG5
46.exceed the materiality level 超过重要性水平 HD^~4\%
47.approach the materiality level 接近重要性水平 =WRU<`\
48.an acceptably low level 可接受水平 ij5=f0^4.
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 )KQv4\0y<
50.misstatements or omissions 错报或漏报 >w# 3fTJ
51.aggregate 总计 8VGXw;(Y,d
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 /
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54.perform additional audit procedures 实施追加的审计程序 Sq]1SW3
55.audit risk 审计风险 &{{f|o=u.
56.detection risk 检查风险 -"fq34v
57.inappropriate audit opinion 不适当的审计意见 w/Dm
58.material misstatement 重大的错报 Jm,X~Si
59.tolerable misstatement 可容忍错报 CPE
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60.the acceptable level of detection risk 可接受的检查风险 Nmq5Tv
61.assessed level of material misstatement risk 重大错报风险的评估水平 ,/U9v~
62.simall business 小规模企业 uKzz/Y{
63.accounting system 会计系统 Z"KuS
64.test of control 控制测试 w:@M|O4`
65.walk-through test 穿行测试 fT~<C
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66.communication 沟通 'MlC
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67.flow chart 流程图 g7yHhF>%X
68.reperformance of internal control 重新执行 A0sW 9P6F
69.audit evidence 审计证据 >{=RQgGy
70.substantive procedures 实质性程序 1OeDWEcB
71.assertions 认定 ^Exq=oV
72.esistence 存在 f T
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73.occurrence 发生 xF31%b`z:
74.completeness 完整性 )BrqE uX@"
75.rights and obligations 权利和义务 g o Z#
76.valuation and allocation 计价和分摊 B\w`)c
77.cutoff 截止 [6qP;
78.accuracy 准确性 . M$D
79.classification 分类 X*):N]
80.inspection 检查 R7b*(33
81.supervision of counting 监盘 Qt39H@c|z~
82.observation 观察 +38P$Koz{r
83.confirmation 函证 He23<hd!
84.computation 计算 \./2Qc,
85.analytical procedures 分析程序 [=!MS?-G
86.vouch 核对 l'f!za0
87.trace 追查
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88.audit sampling 审计抽样 E:OeU_\
89.error 误差 Ro$XbU)
90.expected error 预期误差 O,6!`\N D
91.population 总体 >GRuS\B
92.sampling risk 抽样风险 ir?9{t/()
93.non- sampling risk 非抽样风险 LvdMx]*SSr
94.sampling unit 抽样单位 j(2T,WM
95.statistical sampling 统计抽样 =LzW#s=O
96.tolerable error 可容忍误差 t$|6}BX
97.the risk of under reliance 信赖不足风险 ajr8tp'
98.the risk of over reliance 信赖过度风险 @ U|u _S@
99.the risk of incorrect rejection 误拒风险 Rgu^>
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100. the risk of incorrect acceptance 误受风险 SQx):L)P6
101.working trial balance 试算平衡表 2G;d2LR:
102.index and cross-referencing 索引和交叉索引 Ca|;8ggf
103.cash receipt 现金收入 \}W.RQ^3
104.cash disbursement 现金支出 I78pul8!
105.bank statement 银行对账单 ?^p8]Va%
106.bank reconciliation 银行存款余额调节表 $Yc9><i
107.balance sheet date 资产负债表日 e)7r
108.net realizable value 可变现净值 H_]kR&F8
109.storeroom 仓库 (
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110.sale invoice 销售发票 MG>;|*$%
111.price list 价目表 ;wZ.p"T9^
112.positive confirmation request 积极式询证函 _>I5Ud8(-
113.negative confirmation request 消极式询证函 TXv#/@
114.purchase requisition 请购单 Bw[V K7
115.receiving report 验收报告 H;ib3?
116.gross margin 毛利 9b6h!(
117.manufacturing overhead 制造费用 Z0KA4O$eL
118.material requisition 领料单 `Fr$q1qae{
119.inventory-taking 存货盘点 $_kU)<e3
120.bond certificate 债券 "?-s
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121.stock certificate 股票 -`&;3
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122.audit report 审计报告 M`'2
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123.entity 被审计单位 (z{xd
124.addressee of the audit report 审计报告的收件人 ^<-SW]x
125.unqualified opinion 无保留意见 DK;-2K
126.qualified opinion 保留意见 2t<CAKBB
127.disclaimer of opinion 无法表示意见 db|$7]!w
128.adverse opinion 否定意见 Ns(F%zkm
129 Auditors‘Report审计报告 'z/hj>B<
130 internal audit内部审计 zT8K})#
131 public sector audit政府审计 pz+#1=b]
账项基础审计accounting number-based audit TuL(
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风险导向审计方法risk-oriented audit approach Sb.;$Be5g