1.audit 审计 ZZJXd+Q}
2.attestation xM6v0U a
鉴证 ctB(c`zcY
3.credibility e_{!8u.+
可信赖程度 -'jPue2\
4.audit of financial statements 财务报表审计 y5AJ1A6?E
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 gY=Ry=w9
7.compilation 编制 qV`JZ\n
8.reliability 可靠性 MlBw=Nr
9.relevance 相关性 X|3l*FL
10.professional skepticism 职业谨慎 .xIu
11.objectivity 客观性 y!;PBsU%Sx
12. professional competence 专业胜任能力 fvUD'
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13.Senior/CPA-in-charge 项目经理 ./!6M
14.audit engagement letter 业务约定书 x22:@Ot6
15.recurring audit 连续审计 @T6Z3Zj}
16.the client 委托人 :a#pzEK
17.change CPA 更换注册会计师 YEB@ p.
18.the existing CPA 现任注册会计师 83ajok4E
19.the successor CPA 后任注册会计师 NcVsQV
20.the preceding CPA前任注册会计师 Ad@Odx=o*R
21.issue the audit report 出具审计报告 5?()o}VjAO
22.expert 专家 NX5A{
23.the board of directors 董事会 aTx*6;-PH
24.knowledge of the entity‘ s business 了解被审计单位情况 \h&ui]V
25.assess material misstatement risks评估重大错报风险 %j*i=
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 i$Sq.
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27.a general knowledge of ————- 初步了解―――的情况 w_ sA8B
28.a more knowledge of—————— 进一步了解的情况 %^C.e*
29.the prior year‘s working papers 以前年度工作底稿 &
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30.minutes of meeting 会议纪要 n!*uv~%$
31.business risks 经营风险 *xl930y
32.appropriateness 适当性 O^AF+c\n
33.accounting estimate 会计估计 m
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34.management representations 管理层声明 ~^GY(J'
35.going concern assumption 持续经营假设 k'd(H5A
36.audit plan 审计计划 }}VB#
37.significant audit areas 重点审计领域 yQXHEB
38.error 错误 (
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39.fraud舞弊 YsHZF
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40.modified or additional procedures 修改或追加审计程序 `S{Blv
41.misappropriation of assets 侵占资产 W?B(Jsv
42.transactions without substance 虚假交易 N%,!&\L
43.unusual pressures 异常压力 +&p}iZp
44.the suspected noncompliance 涉嫌存在违法行为 vj23j[!|
45.materialiy 重要性 h6Vm;{~
46.exceed the materiality level 超过重要性水平 DG&[.dR+
47.approach the materiality level 接近重要性水平 ,VM)ZK=Tr
48.an acceptably low level 可接受水平 rkW2_UTZE
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 qPc"A!-i
50.misstatements or omissions 错报或漏报 Ve1O<i
51.aggregate 总计 N{f4-i~
52.subsequent events 期后事项 !QB(M@1
53.adjust the financial statements 调整财务报表 8?S)>-mwv
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 h]#wwJF
56.detection risk 检查风险 NNt,J;
57.inappropriate audit opinion 不适当的审计意见 =eXJZPR
58.material misstatement 重大的错报 $:bU<
59.tolerable misstatement 可容忍错报 g`skmHS89
60.the acceptable level of detection risk 可接受的检查风险 G\?q{
61.assessed level of material misstatement risk 重大错报风险的评估水平 {Y%X
62.simall business 小规模企业 aFj)s?$4]K
63.accounting system 会计系统 73C
64.test of control 控制测试 INyakAmJ}-
65.walk-through test 穿行测试 *1Lkde@|{
66.communication 沟通 qQ_o>+3VAy
67.flow chart 流程图 )cMW,
68.reperformance of internal control 重新执行 _TRO2p0
69.audit evidence 审计证据 S&C
70.substantive procedures 实质性程序 ^r7-
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71.assertions 认定 !*?Ss
72.esistence 存在 `+
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73.occurrence 发生 z'G~b[kG4n
74.completeness 完整性 }wJDHgt]-p
75.rights and obligations 权利和义务 <V3N!H_d
76.valuation and allocation 计价和分摊 9*@K l`\
77.cutoff 截止 mv1_vF:
78.accuracy 准确性 nr#DE?
79.classification 分类 2#n4t2p
80.inspection 检查 0$n0fu
81.supervision of counting 监盘 rSYzrVc
82.observation 观察 Q&Rj)1!
83.confirmation 函证 [>'P
84.computation 计算 0.^9)v*i
85.analytical procedures 分析程序 S)@95pb
86.vouch 核对 3zO'=gwJ
87.trace 追查 QPi]5z?
88.audit sampling 审计抽样 sW":~=H
89.error 误差 GHMoT
90.expected error 预期误差 BVx: JiA
91.population 总体 4s!rrDN
92.sampling risk 抽样风险 }NMkL l]J
93.non- sampling risk 非抽样风险 }Om+,!_d
94.sampling unit 抽样单位 X^PR];V:$
95.statistical sampling 统计抽样 QOECpk-
96.tolerable error 可容忍误差 Tm8c:S^uq)
97.the risk of under reliance 信赖不足风险 GRanR'xG
98.the risk of over reliance 信赖过度风险 4
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99.the risk of incorrect rejection 误拒风险 2VOdI
100. the risk of incorrect acceptance 误受风险 u3 mTsq!
101.working trial balance 试算平衡表 }ug|&25D
102.index and cross-referencing 索引和交叉索引 x,\PV>
103.cash receipt 现金收入 hCX}*
104.cash disbursement 现金支出 v'C`;I
105.bank statement 银行对账单 F<y5zqGy@
106.bank reconciliation 银行存款余额调节表 bF88F_
107.balance sheet date 资产负债表日 eZ]4,,m
108.net realizable value 可变现净值 BfLh%XC
109.storeroom 仓库 Z6}B}5@y
110.sale invoice 销售发票 [~;#]az
111.price list 价目表 cS98%@DR
112.positive confirmation request 积极式询证函 -f.<s!a
113.negative confirmation request 消极式询证函 U@<
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114.purchase requisition 请购单 Oj#nF@U
115.receiving report 验收报告 3*G7H
116.gross margin 毛利 cH()Ze-B
117.manufacturing overhead 制造费用 "WTnC0<
118.material requisition 领料单 =Tf
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119.inventory-taking 存货盘点 y ?FKou'
120.bond certificate 债券 {89F*
121.stock certificate 股票 (hefpqpi
122.audit report 审计报告 s4 o-*1R*`
123.entity 被审计单位 Aw)='&;^z
124.addressee of the audit report 审计报告的收件人 LI[ w?6B
125.unqualified opinion 无保留意见 Y`QJcC(3
126.qualified opinion 保留意见 nT0FonK>
127.disclaimer of opinion 无法表示意见 u4L&8@
128.adverse opinion 否定意见 #msXAy$N3r
129 Auditors‘Report审计报告 uj$b/I>.'
130 internal audit内部审计 +Io[o6*
131 public sector audit政府审计 hlxZq
账项基础审计accounting number-based audit 7FMg6z8~
风险导向审计方法risk-oriented audit approach 8CxC`*L(