1.audit 审计 S k~"-HL|
2.attestation B+j]C$8}
鉴证 J+J,W5t^
3.credibility jk{(o09
可信赖程度 R<Lf>p>_
4.audit of financial statements 财务报表审计 *q*3SP/
5.agreed-upon procedures 执行商定程序 B-R#?Xn:!I
6.high levels of assurance 高水平保证 UnF8#~
7.compilation 编制 \ph.c*c
8.reliability 可靠性 /,I cs
9.relevance 相关性 AO$AT_s
10.professional skepticism 职业谨慎 a+E&{pV
11.objectivity 客观性 OegeZV
12. professional competence 专业胜任能力 |4Q*4s
13.Senior/CPA-in-charge 项目经理 %, kP_[!>Q
14.audit engagement letter 业务约定书 >H!Mx_fDL
15.recurring audit 连续审计 b.&WW
16.the client 委托人 vRmn61
17.change CPA 更换注册会计师 jC9us>b
18.the existing CPA 现任注册会计师 3}0\W.jH
19.the successor CPA 后任注册会计师 ~,b^f{7`!
20.the preceding CPA前任注册会计师 UJ)pae
21.issue the audit report 出具审计报告 DAB9-[y+
22.expert 专家 0jf6 z-4
23.the board of directors 董事会 .B#
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24.knowledge of the entity‘ s business 了解被审计单位情况 //U1mDFT
25.assess material misstatement risks评估重大错报风险 Nr4:Gih
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 "6$V1B0KW
27.a general knowledge of ————- 初步了解―――的情况 Yf w>x[#e
28.a more knowledge of—————— 进一步了解的情况 4VWk/HK-!
29.the prior year‘s working papers 以前年度工作底稿 '4[=*!hs!
30.minutes of meeting 会议纪要 [y[d7V9_o
31.business risks 经营风险 <+i(CGw
32.appropriateness 适当性 L>1hiD
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33.accounting estimate 会计估计 zTF{ g+
34.management representations 管理层声明 f"
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35.going concern assumption 持续经营假设 ,50
36.audit plan 审计计划 ~2w&+@dV%
37.significant audit areas 重点审计领域 xH-d<Ht,7
38.error 错误 CubQ6@,
39.fraud舞弊 Nr~$i% [
40.modified or additional procedures 修改或追加审计程序 nqcq3o*B
41.misappropriation of assets 侵占资产 fFjpQ~0
42.transactions without substance 虚假交易 r9i?H
43.unusual pressures 异常压力 N+|NI?R?}
44.the suspected noncompliance 涉嫌存在违法行为 Je1d|1!3
45.materialiy 重要性 `Y#At3{
46.exceed the materiality level 超过重要性水平 / (&E
47.approach the materiality level 接近重要性水平 B `~EA] d
48.an acceptably low level 可接受水平 }TmOoi(X@
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 Y'iX
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 jFj11w1FrA
52.subsequent events 期后事项 5p;AON
53.adjust the financial statements 调整财务报表 SS=<\q#MS
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 *@2Bh4
56.detection risk 检查风险 x sryXex;
57.inappropriate audit opinion 不适当的审计意见 +$dJA
58.material misstatement 重大的错报 J D
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59.tolerable misstatement 可容忍错报 };/QK*
60.the acceptable level of detection risk 可接受的检查风险 O
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61.assessed level of material misstatement risk 重大错报风险的评估水平 =3e7n2N)
62.simall business 小规模企业 -@W9+Zf5
63.accounting system 会计系统 rFRcK>X\L
64.test of control 控制测试 Kg[OUBv
65.walk-through test 穿行测试 {"y/;x/
66.communication 沟通 l!mbpFt
67.flow chart 流程图 A6N6e\*
68.reperformance of internal control 重新执行 /{i~CGc;"
69.audit evidence 审计证据 `ONjEl
70.substantive procedures 实质性程序 ;H_/o+
71.assertions 认定 ZZw`8 E
72.esistence 存在 <$~lFV
73.occurrence 发生 u6qK4*eAD
74.completeness 完整性 p4'
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75.rights and obligations 权利和义务 ej
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76.valuation and allocation 计价和分摊 ')X
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77.cutoff 截止 o.+;]i}D
78.accuracy 准确性 |3*9+4]a
79.classification 分类 DBT4 W/
80.inspection 检查 3[YG
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81.supervision of counting 监盘 bz4Gzp'6k
82.observation 观察 @IT[-d
83.confirmation 函证 (o^tmH*
84.computation 计算 p8rh`7
85.analytical procedures 分析程序 Rn1oD3w
86.vouch 核对 sZ.<:mu[
87.trace 追查 yk+ 50/L
88.audit sampling 审计抽样 $@g]?*L:
89.error 误差 jk AjYR .
90.expected error 预期误差 XHr*Rs.[=
91.population 总体 {!"UBALxc
92.sampling risk 抽样风险 44]s`QyG
93.non- sampling risk 非抽样风险 L.Y3/H_
94.sampling unit 抽样单位 =~#mF<z5
95.statistical sampling 统计抽样 SQp|
96.tolerable error 可容忍误差 *Rgr4-
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97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 #8$?#
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99.the risk of incorrect rejection 误拒风险 MqyjTY::Xg
100. the risk of incorrect acceptance 误受风险 ke4E1T-1n
101.working trial balance 试算平衡表 Y-VDi.]W
102.index and cross-referencing 索引和交叉索引 _:x]'w%
103.cash receipt 现金收入 i'>6Qo
104.cash disbursement 现金支出 !b8V&<
105.bank statement 银行对账单 <I+k B^ Er
106.bank reconciliation 银行存款余额调节表 =7Ln&tZ
107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 E$d#4x
109.storeroom 仓库 B}e/MlX3M
110.sale invoice 销售发票 H4$qM_N
111.price list 价目表 })g<I+]Hf9
112.positive confirmation request 积极式询证函 XJ18(Q|w'
113.negative confirmation request 消极式询证函 zj
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114.purchase requisition 请购单 b?H"/Mu.
115.receiving report 验收报告 tpfgUZ{
116.gross margin 毛利 (jc@8@Wo.
117.manufacturing overhead 制造费用 +;N]34>S7
118.material requisition 领料单 Ln"wjO,
119.inventory-taking 存货盘点 vygzL U^
120.bond certificate 债券 ?=u?u
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121.stock certificate 股票
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122.audit report 审计报告
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123.entity 被审计单位 p|>*M\LE#
124.addressee of the audit report 审计报告的收件人 ~q$]iwwqT
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 Q$%apL
127.disclaimer of opinion 无法表示意见 *a9cBl'_
128.adverse opinion 否定意见 ?
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129 Auditors‘Report审计报告 E^F"$Z"N
130 internal audit内部审计 Z
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131 public sector audit政府审计 v"*r %nCi
账项基础审计accounting number-based audit X! d-"[
风险导向审计方法risk-oriented audit approach (gt\R}