1.audit 审计 6 l2Os
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2.attestation Cj/!m
鉴证 U VW4KUxR
3.credibility i 8%@4U/ J
可信赖程度 !"'6$"U\K
4.audit of financial statements 财务报表审计 #CW {y? =
5.agreed-upon procedures 执行商定程序 <v b7X
6.high levels of assurance 高水平保证 [*5hx_4%B
7.compilation 编制 ,4;'s
8.reliability 可靠性 ~3%aEj
9.relevance 相关性 7 ;2>kgf~
10.professional skepticism 职业谨慎 "_= t1U
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11.objectivity 客观性 F'JT7# eX
12. professional competence 专业胜任能力 &MB1'~Q,hq
13.Senior/CPA-in-charge 项目经理 #nmh=G?\Sm
14.audit engagement letter 业务约定书 8>x d
15.recurring audit 连续审计 (CAkzgTfc
16.the client 委托人 `P$X`;Sw E
17.change CPA 更换注册会计师 +x
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18.the existing CPA 现任注册会计师 Vo|[Z)MO`
19.the successor CPA 后任注册会计师 BA8!NR|
20.the preceding CPA前任注册会计师 Ag&K@ %|*
21.issue the audit report 出具审计报告 V6k Dyl(
22.expert 专家 k?1e + \
23.the board of directors 董事会 -<e_
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24.knowledge of the entity‘ s business 了解被审计单位情况 tJGK9!MH{(
25.assess material misstatement risks评估重大错报风险 ?30pNF|
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 yQ&C]{>TS
27.a general knowledge of ————- 初步了解―――的情况 `(6cRT`Wp
28.a more knowledge of—————— 进一步了解的情况 X?(R!=a
29.the prior year‘s working papers 以前年度工作底稿 &2n 5m&
30.minutes of meeting 会议纪要 (UT A3Db
31.business risks 经营风险 /J(~NGT
32.appropriateness 适当性 &'?Hh(
33.accounting estimate 会计估计 i@ 8 6Ez
34.management representations 管理层声明 E
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35.going concern assumption 持续经营假设 Qv)DSl
36.audit plan 审计计划 p<y \ ^a
37.significant audit areas 重点审计领域 =Ew 77
38.error 错误 Jyp 7+M]
39.fraud舞弊 8~O0P=
40.modified or additional procedures 修改或追加审计程序 O5:[]vIn
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 - U;=]o1
43.unusual pressures 异常压力 3-)R
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44.the suspected noncompliance 涉嫌存在违法行为 nB}eJ
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45.materialiy 重要性 b=SCyGxlZ5
46.exceed the materiality level 超过重要性水平 4E$d"D5]>p
47.approach the materiality level 接近重要性水平 DU-dIq i
48.an acceptably low level 可接受水平 9"}5jq4*
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 JZJb&q){
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 |EY1$qItid
52.subsequent events 期后事项 =<AG}by![
53.adjust the financial statements 调整财务报表 3PkU>+.6
54.perform additional audit procedures 实施追加的审计程序 `X B$t?xi
55.audit risk 审计风险 S7@/d HN
56.detection risk 检查风险 S8C}
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57.inappropriate audit opinion 不适当的审计意见 V|<'o<h8
58.material misstatement 重大的错报 f{|n/j;n=C
59.tolerable misstatement 可容忍错报 8< J3Xe
60.the acceptable level of detection risk 可接受的检查风险 gyU=v{].
61.assessed level of material misstatement risk 重大错报风险的评估水平 ~RV9'v4
62.simall business 小规模企业 th5UzpB4
63.accounting system 会计系统 }|RL6p-/'
64.test of control 控制测试 T ^ #1T$
65.walk-through test 穿行测试 f*^bV_
66.communication 沟通 XMaw:Fgr
67.flow chart 流程图 h|<;:o?yh
68.reperformance of internal control 重新执行 :J+ANIRI
69.audit evidence 审计证据 Z5`V\$
70.substantive procedures 实质性程序 c]|Tg9AW
71.assertions 认定 51ILR9 Bc_
72.esistence 存在 JtF)jRB
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73.occurrence 发生 _j~y;R)
74.completeness 完整性
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75.rights and obligations 权利和义务 lGJ&\Lv:
76.valuation and allocation 计价和分摊 r>rL[`p(2
77.cutoff 截止 OK
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78.accuracy 准确性 7(H?3)%0
79.classification 分类 ;x/. 8fA
80.inspection 检查 %Kh}6
81.supervision of counting 监盘 W~s:SN
82.observation 观察 I,r0K]
83.confirmation 函证 `u8(qGg7GF
84.computation 计算 T`c:16I
85.analytical procedures 分析程序 aLwEz}-
86.vouch 核对 CYM>4C~>JW
87.trace 追查 u5`b")a
88.audit sampling 审计抽样 _&]Gw, ~/i
89.error 误差 N
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90.expected error 预期误差 gmOP8.g
91.population 总体 aED73:b
92.sampling risk 抽样风险 D<[kbt 5^7
93.non- sampling risk 非抽样风险 *]DO3Zw'
94.sampling unit 抽样单位 s1X?]A
95.statistical sampling 统计抽样 j
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96.tolerable error 可容忍误差 I~-sBMm(w
97.the risk of under reliance 信赖不足风险 uTy00` 1
98.the risk of over reliance 信赖过度风险 d-I=x pB
99.the risk of incorrect rejection 误拒风险 }x_:v!G
100. the risk of incorrect acceptance 误受风险 Z e?H
101.working trial balance 试算平衡表 +5% ncSJx
102.index and cross-referencing 索引和交叉索引 6f+@@=Xc
103.cash receipt 现金收入 %B\VY+
104.cash disbursement 现金支出 qR4-~ p 8
105.bank statement 银行对账单 (T .j3@Ko
106.bank reconciliation 银行存款余额调节表 }G" bD8+
107.balance sheet date 资产负债表日 C
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108.net realizable value 可变现净值 6?/f $,v
109.storeroom 仓库 raM{!T
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110.sale invoice 销售发票 mw83 pU6
111.price list 价目表 .AF\[IQ
112.positive confirmation request 积极式询证函 1 =^
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113.negative confirmation request 消极式询证函 e_Fo NT
114.purchase requisition 请购单 /5Yl, P
115.receiving report 验收报告 8w~X4A,
116.gross margin 毛利 r\ q|DZ7
117.manufacturing overhead 制造费用 WHRBYq_
118.material requisition 领料单
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119.inventory-taking 存货盘点 |"}rC >+
120.bond certificate 债券 ]oKHS $W9
121.stock certificate 股票 ~^o YPd52*
122.audit report 审计报告 jTqE V
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123.entity 被审计单位 ]'z 5%'
124.addressee of the audit report 审计报告的收件人 X MLl>w2z
125.unqualified opinion 无保留意见 D% 2 S!
126.qualified opinion 保留意见 >ffQ264g=i
127.disclaimer of opinion 无法表示意见 c7R6.T
128.adverse opinion 否定意见 Zy>y7O(,
129 Auditors‘Report审计报告 $Ut1vp 1$
130 internal audit内部审计 4v`;D,dIu
131 public sector audit政府审计 %~N| RSec
账项基础审计accounting number-based audit NHhKEx0Gtu
风险导向审计方法risk-oriented audit approach :=K+~?
