1.audit 审计 ]{oZn5F
2.attestation >`r3@|UY
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3.credibility AtewC
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可信赖程度 D"J',YN$
4.audit of financial statements 财务报表审计 +$|fUn{
5.agreed-upon procedures 执行商定程序 AHRJ7l;a
6.high levels of assurance 高水平保证 m>%b4M
7.compilation 编制 h);^4cU
8.reliability 可靠性 t;BUZE_!0c
9.relevance 相关性 zcKQD )]
10.professional skepticism 职业谨慎 |GtvgvO,
11.objectivity 客观性 fqhL"Ah
12. professional competence 专业胜任能力 l|=4FIMD
13.Senior/CPA-in-charge 项目经理 O&1qL)
14.audit engagement letter 业务约定书 -QroT`gy
15.recurring audit 连续审计 SRwD`FF
16.the client 委托人 N ai5!_'
17.change CPA 更换注册会计师 @^A5{qQ\
18.the existing CPA 现任注册会计师 /M_$4O;*@
19.the successor CPA 后任注册会计师 q pCI[[
20.the preceding CPA前任注册会计师 ;eN
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21.issue the audit report 出具审计报告 !bP%\)5
22.expert 专家 5?lc%,-&
23.the board of directors 董事会 G@.MP|
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24.knowledge of the entity‘ s business 了解被审计单位情况 #,%7tXOLR
25.assess material misstatement risks评估重大错报风险 7Ml4u%?
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 V&w2pp0
27.a general knowledge of ————- 初步了解―――的情况 X/yq<_ g
28.a more knowledge of—————— 进一步了解的情况 _p^"l2%D/
29.the prior year‘s working papers 以前年度工作底稿 DsejZ&
30.minutes of meeting 会议纪要 @eJCr)#}
31.business risks 经营风险 P.}d@qD{)
32.appropriateness 适当性 >>
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33.accounting estimate 会计估计 VG);om7`PD
34.management representations 管理层声明 N%
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35.going concern assumption 持续经营假设 d'R
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36.audit plan 审计计划 KNUK]i&L
37.significant audit areas 重点审计领域 M2O_kOeZ
38.error 错误 u.ggN=Z
39.fraud舞弊 pFv u,Q"
40.modified or additional procedures 修改或追加审计程序 dE7S[O
41.misappropriation of assets 侵占资产 [ QiG0D_'=
42.transactions without substance 虚假交易 /8FmPCp}r
43.unusual pressures 异常压力 r3W3;L
44.the suspected noncompliance 涉嫌存在违法行为 :OG I|[
45.materialiy 重要性 {'5"i?>s0>
46.exceed the materiality level 超过重要性水平 7;s#QqG`I
47.approach the materiality level 接近重要性水平 %{@Q7
48.an acceptably low level 可接受水平 0f^{Rp6
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 8R,<S-+v
50.misstatements or omissions 错报或漏报 BmG(+;;&
51.aggregate 总计 ;]u9o}[
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52.subsequent events 期后事项 Rff F:,b
53.adjust the financial statements 调整财务报表 xT%`"eM}
54.perform additional audit procedures 实施追加的审计程序 *yu}e)(0
55.audit risk 审计风险 =~B"8@B
56.detection risk 检查风险 }yz>(Pq
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 ieFl4hh[G
59.tolerable misstatement 可容忍错报 XBQt:7[<
60.the acceptable level of detection risk 可接受的检查风险
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61.assessed level of material misstatement risk 重大错报风险的评估水平 n0xGIq
62.simall business 小规模企业 T5(S2^)o
63.accounting system 会计系统 ,o&
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64.test of control 控制测试 '<R>cN"
65.walk-through test 穿行测试 LQ jbEYp
66.communication 沟通 M|WBJ'#x0
67.flow chart 流程图 FSIiw#xzH
68.reperformance of internal control 重新执行 ghk=` !yKw
69.audit evidence 审计证据 IS2cU'
70.substantive procedures 实质性程序 Fx9-A8oIR
71.assertions 认定 `(e :H
72.esistence 存在 WsI`!ez;D
73.occurrence 发生 KdkA@>L!;
74.completeness 完整性 9)Fx;GxL
75.rights and obligations 权利和义务 Zxa.x
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76.valuation and allocation 计价和分摊 @(3F4Z.i%.
77.cutoff 截止 H@Dpht>[
78.accuracy 准确性 eb62(:=N6
79.classification 分类 U2q6^z4l
80.inspection 检查 IH]9%d)
81.supervision of counting 监盘 WYP ;s7_
82.observation 观察 3JCo!n0
83.confirmation 函证 O tG\Uw8
84.computation 计算 '![oLy
85.analytical procedures 分析程序 I;(3)^QH#
86.vouch 核对 (|gQ
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87.trace 追查 ag-A}k>v
88.audit sampling 审计抽样 =>jp\A
89.error 误差 |>.Q U3
90.expected error 预期误差 BOs/:ZbK0W
91.population 总体 "mlQ z4D)5
92.sampling risk 抽样风险 E+f)Zg
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93.non- sampling risk 非抽样风险 XYE
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94.sampling unit 抽样单位 2u"lc'9v
95.statistical sampling 统计抽样 l/eF
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96.tolerable error 可容忍误差 +P/kfY"
97.the risk of under reliance 信赖不足风险 fz&B$1;8
98.the risk of over reliance 信赖过度风险 A#{63_H
99.the risk of incorrect rejection 误拒风险 T$4{fhV
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100. the risk of incorrect acceptance 误受风险 YH&=cI@
101.working trial balance 试算平衡表 $l7^-SK`E
102.index and cross-referencing 索引和交叉索引 }^
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103.cash receipt 现金收入 Z_d"<k}I
104.cash disbursement 现金支出 iOE. .xA:
105.bank statement 银行对账单 i5,iJe0cA
106.bank reconciliation 银行存款余额调节表 B`*,L\LZ*
107.balance sheet date 资产负债表日 *ByHTd
108.net realizable value 可变现净值 q7R]!zk
109.storeroom 仓库 @<.@X*#I
110.sale invoice 销售发票 ,75)
111.price list 价目表 Q
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112.positive confirmation request 积极式询证函 RLF&-[mr3
113.negative confirmation request 消极式询证函 }@DCc f$<
114.purchase requisition 请购单 9&mSF0q
115.receiving report 验收报告 WI8}_){ d
116.gross margin 毛利 eP{srP3 9
117.manufacturing overhead 制造费用 ,
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118.material requisition 领料单 @W,jy$U
119.inventory-taking 存货盘点 MP]<m7669*
120.bond certificate 债券 e`*}?N4d
121.stock certificate 股票 [KDxB>R<{
122.audit report 审计报告 b)wcGBS
123.entity 被审计单位 m5Bf<E,c
124.addressee of the audit report 审计报告的收件人 uF ?[H -y
125.unqualified opinion 无保留意见 m/HT3<F
126.qualified opinion 保留意见 Vl^(K_`(
127.disclaimer of opinion 无法表示意见 2e48L677-
128.adverse opinion 否定意见 I-#H+\S
129 Auditors‘Report审计报告 ts]e M1;
130 internal audit内部审计 1 ZdB6U0
131 public sector audit政府审计 0<M-asI?
账项基础审计accounting number-based audit 05UN
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风险导向审计方法risk-oriented audit approach l#)X/(?;