1.audit 审计 sQ.
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2.attestation '<$*N
鉴证 T:SqENV
3.credibility $WXO1o(O
可信赖程度 6)c-s|#
4.audit of financial statements 财务报表审计 YJ|U|[
5.agreed-upon procedures 执行商定程序 NOmFQ)/ &
6.high levels of assurance 高水平保证 CEAmb[h
7.compilation 编制 Nw{Cu+AwG
8.reliability 可靠性 ~G1B}c]
9.relevance 相关性 <G'M/IR a
10.professional skepticism 职业谨慎 f@2F!
11.objectivity 客观性 +8Y|kC{9"
12. professional competence 专业胜任能力 .03Rp5+v
13.Senior/CPA-in-charge 项目经理 Hb/8X
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14.audit engagement letter 业务约定书 ^1y D&i'q
15.recurring audit 连续审计 Tgl >
16.the client 委托人 9N<=,!;5~s
17.change CPA 更换注册会计师 Ym.{
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18.the existing CPA 现任注册会计师 9h/Hy aN
19.the successor CPA 后任注册会计师 |{JI=$
20.the preceding CPA前任注册会计师 Z/T(4
21.issue the audit report 出具审计报告 s
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22.expert 专家 Ri\\Yb
23.the board of directors 董事会 N<b~,[yCd>
24.knowledge of the entity‘ s business 了解被审计单位情况 [=",R&uD$
25.assess material misstatement risks评估重大错报风险 KcUR
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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 3 .K #,
27.a general knowledge of ————- 初步了解―――的情况 = WHI/|&
28.a more knowledge of—————— 进一步了解的情况 t)= dKC
29.the prior year‘s working papers 以前年度工作底稿 M2\c0^R
30.minutes of meeting 会议纪要 zI\+]U'
31.business risks 经营风险 {u+=K-Bj
32.appropriateness 适当性 -{q'Tmst
33.accounting estimate 会计估计 4;Vi@(G)
34.management representations 管理层声明 PEg]z
35.going concern assumption 持续经营假设 $f%om)
36.audit plan 审计计划 o+.ySSBl+
37.significant audit areas 重点审计领域 L6#4A3yh
38.error 错误 fjy
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39.fraud舞弊 YrYmPSb=
40.modified or additional procedures 修改或追加审计程序 t fD7!N{
41.misappropriation of assets 侵占资产 zXU
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42.transactions without substance 虚假交易 _zJ /z
43.unusual pressures 异常压力 o/Q|R+yXV
44.the suspected noncompliance 涉嫌存在违法行为 +z:>Nl
45.materialiy 重要性 {pA&Q{ ^
46.exceed the materiality level 超过重要性水平 #d06wYz=
47.approach the materiality level 接近重要性水平 n/x((d%"E
48.an acceptably low level 可接受水平 94^b"hU
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 3y,2RernK
50.misstatements or omissions 错报或漏报 pmOUl 8y4
51.aggregate 总计
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52.subsequent events 期后事项 R:3=!zav
53.adjust the financial statements 调整财务报表 7
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54.perform additional audit procedures 实施追加的审计程序 ens]?,`0
55.audit risk 审计风险 q#SEtyJL
56.detection risk 检查风险 S^;;\0#NK
57.inappropriate audit opinion 不适当的审计意见 O#t[YP
58.material misstatement 重大的错报 QBG jH^kL
59.tolerable misstatement 可容忍错报 Xk/iyp/
60.the acceptable level of detection risk 可接受的检查风险 [$pb
61.assessed level of material misstatement risk 重大错报风险的评估水平 >rJ**y
62.simall business 小规模企业 v~yw-}fk%
63.accounting system 会计系统 B:Ft(,
64.test of control 控制测试 SF9N S*mr
65.walk-through test 穿行测试 TZ `Ypi7r
66.communication 沟通 =<7z
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67.flow chart 流程图 ^*.+4iHx
68.reperformance of internal control 重新执行 ;^u,[d
69.audit evidence 审计证据 T?QW$cU!e:
70.substantive procedures 实质性程序 k5J18S
71.assertions 认定 *8uS,s6g
72.esistence 存在 F"
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73.occurrence 发生 5ba e-
74.completeness 完整性 2g~ @99`
75.rights and obligations 权利和义务 "}#%
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76.valuation and allocation 计价和分摊 e&*b{>1*
77.cutoff 截止 NbTaI{r
78.accuracy 准确性 ck%YEMs
79.classification 分类 lC`w}0p
80.inspection 检查 /]_|uN)Q
81.supervision of counting 监盘 4/k`gT4
82.observation 观察 dJ/gc"7aO
83.confirmation 函证 [ZC\8tP`V
84.computation 计算 UCK;?]
85.analytical procedures 分析程序 !icI Rqcf=
86.vouch 核对 4(VV@:_%
87.trace 追查 _x1W\#
88.audit sampling 审计抽样 _)~1'tCs}h
89.error 误差 2~l7WW+lx,
90.expected error 预期误差 +/l@o
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91.population 总体 S89j:KRXH%
92.sampling risk 抽样风险 B :S8{
93.non- sampling risk 非抽样风险 sW'_K.z
94.sampling unit 抽样单位 Wh)
95.statistical sampling 统计抽样 p5tb=Zg_
96.tolerable error 可容忍误差 S9]I[4
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 ~[dL:=?c
99.the risk of incorrect rejection 误拒风险 bmK
100. the risk of incorrect acceptance 误受风险 `/`iLso&-
101.working trial balance 试算平衡表 F[SZwMf29
102.index and cross-referencing 索引和交叉索引 Maq`Or|4
103.cash receipt 现金收入 p
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104.cash disbursement 现金支出 (,jsZ!sl
105.bank statement 银行对账单 D)?%kNeA
106.bank reconciliation 银行存款余额调节表 8Iu6r}k?~`
107.balance sheet date 资产负债表日 '*65j
108.net realizable value 可变现净值 (H&HSs
109.storeroom 仓库 'W4B
110.sale invoice 销售发票 sve} ent
111.price list 价目表 4v |i\V>M
112.positive confirmation request 积极式询证函 M2p|&Z%
113.negative confirmation request 消极式询证函 U5TkgHN{y
114.purchase requisition 请购单 @'):rFr@F
115.receiving report 验收报告 ,zr9* t
116.gross margin 毛利 "igA^^?X1N
117.manufacturing overhead 制造费用 S{N4[U?V>
118.material requisition 领料单 D_0sXIbg
119.inventory-taking 存货盘点 )B"{B1(
120.bond certificate 债券 DbLo{mFEIj
121.stock certificate 股票 dor1(@no|
122.audit report 审计报告 m$^5{qpg
123.entity 被审计单位 d~r A`!s7`
124.addressee of the audit report 审计报告的收件人 X-fWdoN @-
125.unqualified opinion 无保留意见 YTZ :D/
126.qualified opinion 保留意见 |h6!b t!=
127.disclaimer of opinion 无法表示意见 "yh2+97l
128.adverse opinion 否定意见 LKp;sV
129 Auditors‘Report审计报告 {<@ud0A:\
130 internal audit内部审计 KpLaQb
131 public sector audit政府审计 BYMdX J
账项基础审计accounting number-based audit $Wj{B@k
风险导向审计方法risk-oriented audit approach t0e5L{ QJ