1.audit 审计 ]*Zg(YA
2.attestation $--W,ov5j
鉴证 l3-;z)SgH
3.credibility {B uh5U,
可信赖程度 H
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4.audit of financial statements 财务报表审计 &R>x;&Gj
5.agreed-upon procedures 执行商定程序 K5'@$Km
6.high levels of assurance 高水平保证 8D)2/$NsY}
7.compilation 编制 I
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8.reliability 可靠性 d+Pfi)+(I
9.relevance 相关性 'ym/@h7h
10.professional skepticism 职业谨慎 W8R@Pf
11.objectivity 客观性 h9RG?r1
12. professional competence 专业胜任能力 JT, 8/o
13.Senior/CPA-in-charge 项目经理 U
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14.audit engagement letter 业务约定书 r@^h,
15.recurring audit 连续审计 5
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16.the client 委托人 ~M2w&g;1
17.change CPA 更换注册会计师 j;)U5X
18.the existing CPA 现任注册会计师 0k0y'1SL
19.the successor CPA 后任注册会计师 \XhzaM
20.the preceding CPA前任注册会计师 v|"Nx42
21.issue the audit report 出具审计报告 T[;O K
22.expert 专家 {w1sv=$+
23.the board of directors 董事会 a>G|t5w
24.knowledge of the entity‘ s business 了解被审计单位情况 Ft#d&
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25.assess material misstatement risks评估重大错报风险 `c ^2
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`azfM
27.a general knowledge of ————- 初步了解―――的情况 Ir }r98lz
28.a more knowledge of—————— 进一步了解的情况 n
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29.the prior year‘s working papers 以前年度工作底稿 6$lj$8\
30.minutes of meeting 会议纪要 bT2 b)nf
31.business risks 经营风险 8.ll]3))
32.appropriateness 适当性 %c*azo.
33.accounting estimate 会计估计 ;|5m;x/a
34.management representations 管理层声明 0j
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35.going concern assumption 持续经营假设 VZ5EV'D8!
36.audit plan 审计计划 "}Of
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37.significant audit areas 重点审计领域 c~K^ooS-
38.error 错误 }PTYNidlR
39.fraud舞弊 qe8dpI;
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 `B}(Ln
42.transactions without substance 虚假交易 uhz:G~x!
43.unusual pressures 异常压力 |<t"O
44.the suspected noncompliance 涉嫌存在违法行为 2j+v
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45.materialiy 重要性 DBI[OG9
46.exceed the materiality level 超过重要性水平 |$`)d87,
47.approach the materiality level 接近重要性水平 PMe bn$(
48.an acceptably low level 可接受水平 ?kqo~twJ
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 NjIe2)}'
50.misstatements or omissions 错报或漏报 ]L@VpHEj
51.aggregate 总计 C0eP/d
52.subsequent events 期后事项 }SR}ET&z
53.adjust the financial statements 调整财务报表 C:
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54.perform additional audit procedures 实施追加的审计程序 ( 6|S42
55.audit risk 审计风险 0'{0kE[wn
56.detection risk 检查风险 N:[22`NP
57.inappropriate audit opinion 不适当的审计意见 ^Qt4}V=
58.material misstatement 重大的错报 7{e0^V,\k
59.tolerable misstatement 可容忍错报 ]([:"j
60.the acceptable level of detection risk 可接受的检查风险 HS =qK
61.assessed level of material misstatement risk 重大错报风险的评估水平 q{gt2OWqX
62.simall business 小规模企业 &=oW=g 2
63.accounting system 会计系统 eLXG _Qb"
64.test of control 控制测试 /ldE (!^n
65.walk-through test 穿行测试 0wU8PZ Nj
66.communication 沟通 sDL@e33Yb
67.flow chart 流程图 Yq-N
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68.reperformance of internal control 重新执行 UT|FV
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69.audit evidence 审计证据 'yu M=Pb
70.substantive procedures 实质性程序 f0] 8/)
71.assertions 认定 St}j^i
72.esistence 存在 ;+t~$5
73.occurrence 发生 J*?BwmD'8
74.completeness 完整性 !r]elX
75.rights and obligations 权利和义务 +`O8cHx
76.valuation and allocation 计价和分摊 pCS2sq8RC
77.cutoff 截止 :SjTkfU
78.accuracy 准确性 !_P;4E
79.classification 分类 ;gfY_MXnF
80.inspection 检查 {KYbsD
81.supervision of counting 监盘 )xYv$6=
82.observation 观察 + Bk"
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83.confirmation 函证 @|! 9~F
84.computation 计算 H7bdL 8/
85.analytical procedures 分析程序 d5mhk[p7\J
86.vouch 核对 g"gh2#!D
87.trace 追查 S(<r-bV<
88.audit sampling 审计抽样 m2{3j[
89.error 误差 |y=; #A
90.expected error 预期误差 mVFz[xI
91.population 总体 :a3 +f5
92.sampling risk 抽样风险 q y"VrR
93.non- sampling risk 非抽样风险 Rd7[e^HSN
94.sampling unit 抽样单位 7DaMuh~<
95.statistical sampling 统计抽样 0?59o!@h
96.tolerable error 可容忍误差 cz<8Kb/XV
97.the risk of under reliance 信赖不足风险 +NL^/y<;
98.the risk of over reliance 信赖过度风险 a-w=Lp
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99.the risk of incorrect rejection 误拒风险 /Qi;'h]
100. the risk of incorrect acceptance 误受风险 aN9#ATE
101.working trial balance 试算平衡表 l`D^)~o8
102.index and cross-referencing 索引和交叉索引 &Ohm]g8{2
103.cash receipt 现金收入 ]4f;%pE
104.cash disbursement 现金支出 8;2UP`8s ?
105.bank statement 银行对账单 'ap<]mf2
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 z<2!|
108.net realizable value 可变现净值 Z@ AHe
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109.storeroom 仓库 ` QC
110.sale invoice 销售发票 5y]1v
111.price list 价目表 F)P"UQ!\
112.positive confirmation request 积极式询证函 |Y#KMi ~
113.negative confirmation request 消极式询证函 Z^? 1MJ:`
114.purchase requisition 请购单 q0|u vt"
115.receiving report 验收报告 m>dZ n
116.gross margin 毛利 {B^V_TX2
117.manufacturing overhead 制造费用 tj
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118.material requisition 领料单 +c&n7
119.inventory-taking 存货盘点 py#`
120.bond certificate 债券 .Y B}w
121.stock certificate 股票 g3[Zh=+]E
122.audit report 审计报告 ).aQ}Gwx^
123.entity 被审计单位 ,M@LtA3g
124.addressee of the audit report 审计报告的收件人 0].x8{~o
125.unqualified opinion 无保留意见 -1dbJ/)
126.qualified opinion 保留意见 EX^}#|e*h
127.disclaimer of opinion 无法表示意见 &6!~Q,;K-
128.adverse opinion 否定意见 ;M,u,KH)/
129 Auditors‘Report审计报告 !9GJ9ZEXM
130 internal audit内部审计 27mGX\T
131 public sector audit政府审计 [^wEKRt&
账项基础审计accounting number-based audit u{Jv6K,
风险导向审计方法risk-oriented audit approach ,nn5LQ|l.j