1.audit 审计 wR@>U.XT@
2.attestation '"E!av>
鉴证 I51]+gEN
3.credibility F0p=|W
可信赖程度 s
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4.audit of financial statements 财务报表审计 =DJ:LmK
5.agreed-upon procedures 执行商定程序 0S$k;q
6.high levels of assurance 高水平保证 )gdLb}
7.compilation 编制 #| _VN %!
8.reliability 可靠性 KCyV |,+n
9.relevance 相关性 qWheoyAB
10.professional skepticism 职业谨慎 2I [zV7 @t
11.objectivity 客观性 DOJydYds
12. professional competence 专业胜任能力 BYX c
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13.Senior/CPA-in-charge 项目经理 fV|uKs(W
14.audit engagement letter 业务约定书 rhbz|Uq
15.recurring audit 连续审计 o& FOp'
16.the client 委托人 .)b<cH~%
17.change CPA 更换注册会计师 &>,]YrU
18.the existing CPA 现任注册会计师 d-B+s%>D
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 T,/rC{
21.issue the audit report 出具审计报告 xj;:B( i
22.expert 专家 qisvGHo
23.the board of directors 董事会 RbTG
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24.knowledge of the entity‘ s business 了解被审计单位情况 MGm*({%
25.assess material misstatement risks评估重大错报风险 KJ'ID
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 NUYKMo1ze
27.a general knowledge of ————- 初步了解―――的情况 NplyvjQN;
28.a more knowledge of—————— 进一步了解的情况 cb /Q<i
29.the prior year‘s working papers 以前年度工作底稿 P-Y_$Nv0g
30.minutes of meeting 会议纪要 ,~naKd.ZY
31.business risks 经营风险 HK/WO jr
32.appropriateness 适当性 E+O{^C=
33.accounting estimate 会计估计 E
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34.management representations 管理层声明 o@zxzZWg
35.going concern assumption 持续经营假设 -i:WA^yKgw
36.audit plan 审计计划 Pl/ dUt_
37.significant audit areas 重点审计领域 oL@ -<;zKO
38.error 错误 \uOM,98xS
39.fraud舞弊 H9(?yI@Zr#
40.modified or additional procedures 修改或追加审计程序 /ovVS6Ai
41.misappropriation of assets 侵占资产 6XW
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42.transactions without substance 虚假交易 b!@PS$BTxq
43.unusual pressures 异常压力 UmWXv#q\l
44.the suspected noncompliance 涉嫌存在违法行为 (L*GU 7m;
45.materialiy 重要性 ?"9h-g3`x}
46.exceed the materiality level 超过重要性水平 !.,wg'\P
47.approach the materiality level 接近重要性水平 "5V;~}=S
48.an acceptably low level 可接受水平 pNb2t/8%%
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 oN,1i
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50.misstatements or omissions 错报或漏报 tRdf:F\X
51.aggregate 总计 N
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52.subsequent events 期后事项 pr#%VM[':R
53.adjust the financial statements 调整财务报表 JPqd}:u3
54.perform additional audit procedures 实施追加的审计程序 ?z9!=A%<V~
55.audit risk 审计风险 +
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56.detection risk 检查风险 2nkA%^tR
57.inappropriate audit opinion 不适当的审计意见 |MZ1j(_
58.material misstatement 重大的错报 ~-zTY&c_
59.tolerable misstatement 可容忍错报 BI`)P+K2
60.the acceptable level of detection risk 可接受的检查风险 $CE dJ+0z
61.assessed level of material misstatement risk 重大错报风险的评估水平 zkRAul32|
62.simall business 小规模企业 (lM,'
63.accounting system 会计系统 d. vNiq,`
64.test of control 控制测试 g{yw&q[B=
65.walk-through test 穿行测试 :0l+x0l}
66.communication 沟通 }pMVl
67.flow chart 流程图 !Ap5Uwd
68.reperformance of internal control 重新执行 o0R?vnA=
69.audit evidence 审计证据 * hs&^G
70.substantive procedures 实质性程序 GGuU(sL*
71.assertions 认定 *<xu3){:c
72.esistence 存在 3@V?L:J
73.occurrence 发生 =PRQ3/?5
74.completeness 完整性 l/G+X
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75.rights and obligations 权利和义务 +^Xf:r`
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76.valuation and allocation 计价和分摊 z{L'7
77.cutoff 截止 #<*.{"T
78.accuracy 准确性 d&NnpjH}c
79.classification 分类 <YU?1y?V
80.inspection 检查 44ty,M3
81.supervision of counting 监盘
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82.observation 观察
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83.confirmation 函证 a* cWj}u
84.computation 计算 i=Qy?aU?
85.analytical procedures 分析程序 MIZdk'.U
86.vouch 核对 _aFe9+y
87.trace 追查 I8gNg
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88.audit sampling 审计抽样 {1SsH
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89.error 误差 S.!,qv z
90.expected error 预期误差 |0i{z(B
91.population 总体 g5nJ0=9
92.sampling risk 抽样风险 Fe0M2%e;|
93.non- sampling risk 非抽样风险 dun`/QKV
94.sampling unit 抽样单位 X
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95.statistical sampling 统计抽样 EVqW(|Xg
96.tolerable error 可容忍误差 sGu.G
97.the risk of under reliance 信赖不足风险 /yG7!k]Eg
98.the risk of over reliance 信赖过度风险 ni ?k' \\
99.the risk of incorrect rejection 误拒风险 ~!Nj DDk
100. the risk of incorrect acceptance 误受风险 *K|~]r(F?
101.working trial balance 试算平衡表 A] |w1nq
102.index and cross-referencing 索引和交叉索引 ^N/d`IAjv
103.cash receipt 现金收入 ,&UKsrs_
104.cash disbursement 现金支出 O{l4 f:51
105.bank statement 银行对账单 "&2 F
106.bank reconciliation 银行存款余额调节表 vS8&,wJ!
107.balance sheet date 资产负债表日 8 MO-QO
108.net realizable value 可变现净值 B"_O!
109.storeroom 仓库 QR&e~rks
110.sale invoice 销售发票 VgNB^w
111.price list 价目表 Jo {:]:
112.positive confirmation request 积极式询证函 h <4`|Bg+
113.negative confirmation request 消极式询证函 H'k}/<%Q
114.purchase requisition 请购单 'SXHq>#gA
115.receiving report 验收报告 \
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116.gross margin 毛利 eNd&47lJ
117.manufacturing overhead 制造费用 =%m{|HQ`
118.material requisition 领料单 2f[;U"
119.inventory-taking 存货盘点 I}_}VSG(
120.bond certificate 债券 M(a%Qk?]/
121.stock certificate 股票 'f<N7%eZ
122.audit report 审计报告 vxmX5.
123.entity 被审计单位 =Dq&lm,n
124.addressee of the audit report 审计报告的收件人 relt7 sK
125.unqualified opinion 无保留意见 2Xe1qzvo
126.qualified opinion 保留意见 XkA] 9,@
127.disclaimer of opinion 无法表示意见 G!6b
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128.adverse opinion 否定意见 |6Q5bV
129 Auditors‘Report审计报告 01'>[h#_n
130 internal audit内部审计 6k
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131 public sector audit政府审计 ,>-j Ztm
账项基础审计accounting number-based audit ~q3O,bb{
风险导向审计方法risk-oriented audit approach 76 !LMNf