1.audit 审计 5sE^MS1
2.attestation 0)/214^&
鉴证 E$1^}RGT)
3.credibility gRFC n6Q
可信赖程度
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4.audit of financial statements 财务报表审计 zJsoenU
5.agreed-upon procedures 执行商定程序 6
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6.high levels of assurance 高水平保证 ko:I.6- K
7.compilation 编制 <
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8.reliability 可靠性 e7qT;
9.relevance 相关性 B@=Yj_s
10.professional skepticism 职业谨慎 lvN{R{7>
11.objectivity 客观性 y H'\<bT
12. professional competence 专业胜任能力 |`okIqp
13.Senior/CPA-in-charge 项目经理 Wp]EaYt2D
14.audit engagement letter 业务约定书 C=]3NB>Jc
15.recurring audit 连续审计 OP&[5X+Y
16.the client 委托人 68!]q(!6F
17.change CPA 更换注册会计师 i f"v4PHq
18.the existing CPA 现任注册会计师 [x)e6p)
19.the successor CPA 后任注册会计师 5^Y/RS i
20.the preceding CPA前任注册会计师 Ax%BnkU
21.issue the audit report 出具审计报告 G!~BA*
22.expert 专家 BmM,vllO
23.the board of directors 董事会 Z\L@5.*ydE
24.knowledge of the entity‘ s business 了解被审计单位情况 s +GF-kJ*
25.assess material misstatement risks评估重大错报风险 ~h@tezF
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 #.><A8J
27.a general knowledge of ————- 初步了解―――的情况 35>}$1?-6
28.a more knowledge of—————— 进一步了解的情况 6a@~;!GlI
29.the prior year‘s working papers 以前年度工作底稿 W"*R#:Q
30.minutes of meeting 会议纪要 ep?0@5D}]
31.business risks 经营风险 H94.E|Q\+
32.appropriateness 适当性 c`+ITNV
33.accounting estimate 会计估计 nT12[@:Tr
34.management representations 管理层声明 ;1dz?'%V
35.going concern assumption 持续经营假设 % n{W
36.audit plan 审计计划 l+6\U6_)B
37.significant audit areas 重点审计领域 Lm?*p>\Q
38.error 错误 i#lo?\PO>
39.fraud舞弊 Cm4*sN.&)
40.modified or additional procedures 修改或追加审计程序 | rvr Sab)
41.misappropriation of assets 侵占资产 3wE8y&
42.transactions without substance 虚假交易 `#f=&S?k
43.unusual pressures 异常压力 x.yL'J\)
44.the suspected noncompliance 涉嫌存在违法行为 |FFC8R%@]u
45.materialiy 重要性 d.AjH9 jg
46.exceed the materiality level 超过重要性水平 (2li:1j
47.approach the materiality level 接近重要性水平 v2{O67j}
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48.an acceptably low level 可接受水平 NM@An2
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 T]W -g
50.misstatements or omissions 错报或漏报 mig3.is
51.aggregate 总计 W,~1KUTc
52.subsequent events 期后事项 @"!SU'*
53.adjust the financial statements 调整财务报表 9qDGxW
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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 `VsGa
56.detection risk 检查风险 !`_f\
57.inappropriate audit opinion 不适当的审计意见 P1wRt5
58.material misstatement 重大的错报 8:% R|b
59.tolerable misstatement 可容忍错报 !
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60.the acceptable level of detection risk 可接受的检查风险 G!8pF
61.assessed level of material misstatement risk 重大错报风险的评估水平 kKM%
62.simall business 小规模企业 { 9 ".o,
63.accounting system 会计系统 ra>`J_
64.test of control 控制测试 @>5<m'}2
65.walk-through test 穿行测试 6W=:`14
66.communication 沟通 Bs?F*,zDJ
67.flow chart 流程图 jyhzLu
68.reperformance of internal control 重新执行 H Im,
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69.audit evidence 审计证据 Hz8`)cv`
70.substantive procedures 实质性程序 'I]"=O,
71.assertions 认定 }qhK.e
72.esistence 存在 }yw;L(3
73.occurrence 发生 +
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74.completeness 完整性 bFezTl{M
75.rights and obligations 权利和义务 od1omYsR
76.valuation and allocation 计价和分摊 "PaGDhS
77.cutoff 截止 AnY)T8w
78.accuracy 准确性 9M]"%E!s
79.classification 分类 L_"(A
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80.inspection 检查 f9UaAdJ(
81.supervision of counting 监盘 j7#GqVS'
82.observation 观察 K<6x4ha
83.confirmation 函证 +[/47uFbI
84.computation 计算 ==1/N{{R
85.analytical procedures 分析程序 ;Ia1L{472m
86.vouch 核对 a~F@3Pd
87.trace 追查 b',bi.FH
88.audit sampling 审计抽样 WgJAr73
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89.error 误差 Us,[x Q
90.expected error 预期误差 ]A$^ l,
91.population 总体 ~88 Tz+
92.sampling risk 抽样风险 qYZ7Zt;
93.non- sampling risk 非抽样风险 :IVMTdYf
94.sampling unit 抽样单位 6^O?p2xpo
95.statistical sampling 统计抽样 h#>L:Wf5E
96.tolerable error 可容忍误差 gvqd1?0w
97.the risk of under reliance 信赖不足风险 =veOVv[Q&/
98.the risk of over reliance 信赖过度风险 gH^$Y~Lx
99.the risk of incorrect rejection 误拒风险 4c[)}8\
100. the risk of incorrect acceptance 误受风险 MW$H/:3
101.working trial balance 试算平衡表 C2rj ]t
102.index and cross-referencing 索引和交叉索引 <nTmZ-;
103.cash receipt 现金收入 Xm:=jQn
104.cash disbursement 现金支出 <ytKf<a%e
105.bank statement 银行对账单 ?lDcaI>+n
106.bank reconciliation 银行存款余额调节表 '$h@
107.balance sheet date 资产负债表日 %;(|KrUN
108.net realizable value 可变现净值 ESxC{
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109.storeroom 仓库 (SsH uNt.
110.sale invoice 销售发票 0t
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111.price list 价目表 $dTfvd
112.positive confirmation request 积极式询证函 t 9n
113.negative confirmation request 消极式询证函 xSDE6]
114.purchase requisition 请购单 Eqm
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115.receiving report 验收报告 {IPn\Bka
116.gross margin 毛利 &lPBqw
117.manufacturing overhead 制造费用 ccn`f]5w
118.material requisition 领料单 fE%[j?[
119.inventory-taking 存货盘点 +yb$[E*
120.bond certificate 债券 )n}]]^Sc
121.stock certificate 股票 z[\W\g*|ri
122.audit report 审计报告 _d[2_b1
123.entity 被审计单位 ~26s7S}
124.addressee of the audit report 审计报告的收件人 #EmffVtY
125.unqualified opinion 无保留意见 Uty(sDtu
126.qualified opinion 保留意见 0^y@p&;/.
127.disclaimer of opinion 无法表示意见 A2|o=mOH
128.adverse opinion 否定意见 1%hM8:)i_
129 Auditors‘Report审计报告 a|P~LMPM
130 internal audit内部审计 g)9JO6]
131 public sector audit政府审计
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账项基础审计accounting number-based audit |c
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风险导向审计方法risk-oriented audit approach 3
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