1.audit 审计 X~VI} dJ
2.attestation
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鉴证 h*;c"/7
3.credibility
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可信赖程度 U3Gg:on
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4.audit of financial statements 财务报表审计 e}2?)B`[
5.agreed-upon procedures 执行商定程序 qfT9g>EF
6.high levels of assurance 高水平保证 Ynf "g#(
7.compilation 编制 f
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8.reliability 可靠性 *%jXjTA0D
9.relevance 相关性 e:-pqZT`
10.professional skepticism 职业谨慎 .a2R2~35
11.objectivity 客观性 ~_;.ZZ-H]
12. professional competence 专业胜任能力 tBzE(vW
13.Senior/CPA-in-charge 项目经理 XO?WxL9k]
14.audit engagement letter 业务约定书 QyTNV
15.recurring audit 连续审计 P51c Ehf
16.the client 委托人 _`=qc/-0
17.change CPA 更换注册会计师 qdk!.A{
18.the existing CPA 现任注册会计师 phb
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19.the successor CPA 后任注册会计师 a+z
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20.the preceding CPA前任注册会计师 gLt6u|0q
21.issue the audit report 出具审计报告 _s#J\!F
22.expert 专家 5KB Z-,
23.the board of directors 董事会 |+8rYIms`
24.knowledge of the entity‘ s business 了解被审计单位情况 uHquJQ4
25.assess material misstatement risks评估重大错报风险 0aR.ct%
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 _gK}Gi?|
27.a general knowledge of ————- 初步了解―――的情况 [4qvQ7Y
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28.a more knowledge of—————— 进一步了解的情况 *j(fk[,i
29.the prior year‘s working papers 以前年度工作底稿 AiR#:r
30.minutes of meeting 会议纪要 w ;$elXP|
31.business risks 经营风险 g,YF$:e
32.appropriateness 适当性 ]GRVU
33.accounting estimate 会计估计 n>JJ Xw,,
34.management representations 管理层声明 4
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35.going concern assumption 持续经营假设 `>KNa"b%$
36.audit plan 审计计划 qYe`</
37.significant audit areas 重点审计领域 0K"+u9D^
38.error 错误 F6CuY$0m=
39.fraud舞弊 ;LC|1_ '
40.modified or additional procedures 修改或追加审计程序 PQ!'<
41.misappropriation of assets 侵占资产 A#q.)8
42.transactions without substance 虚假交易 }duqX R
43.unusual pressures 异常压力 G@D8[
44.the suspected noncompliance 涉嫌存在违法行为 dh{py
45.materialiy 重要性 ~g[D!HV|yu
46.exceed the materiality level 超过重要性水平 2@_3V_
47.approach the materiality level 接近重要性水平 gmTBp}3
48.an acceptably low level 可接受水平 5R.jhYAj
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 .yTo)t
50.misstatements or omissions 错报或漏报 z4J\BB
51.aggregate 总计 e 0$m<5
52.subsequent events 期后事项 =?Co<972Z
53.adjust the financial statements 调整财务报表 %eHr^j~w$
54.perform additional audit procedures 实施追加的审计程序 l8M}82_
55.audit risk 审计风险 _{if"
56.detection risk 检查风险 8M3DG=D
57.inappropriate audit opinion 不适当的审计意见 h3>u[cX%
58.material misstatement 重大的错报 ?zsRs?rc0
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 Z<C39s
61.assessed level of material misstatement risk 重大错报风险的评估水平 nRq[il0 `i
62.simall business 小规模企业 uUBUUr
63.accounting system 会计系统 o|84yT!~
64.test of control 控制测试 Vd.XZ*}r*
65.walk-through test 穿行测试 Y/mf Bkh
66.communication 沟通 xV`)?hEXFh
67.flow chart 流程图 (u8OTq@
68.reperformance of internal control 重新执行 y4n~gTo(?
69.audit evidence 审计证据 !:vQg+S
70.substantive procedures 实质性程序 k=Wt
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71.assertions 认定 *
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72.esistence 存在 =<M>fJ
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73.occurrence 发生 ='Oxy
74.completeness 完整性 fk2Uxg=[
75.rights and obligations 权利和义务 Bd>ATc+580
76.valuation and allocation 计价和分摊 RM%Z"pc Y6
77.cutoff 截止 D@{m
78.accuracy 准确性 ]t17= Lr?
79.classification 分类 .;vd
80.inspection 检查 \8{Tj54NA
81.supervision of counting 监盘 TFbF^Kd#:d
82.observation 观察 [m
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83.confirmation 函证 /f.
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84.computation 计算 w3fD6$
85.analytical procedures 分析程序 y
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86.vouch 核对 BlqfST#6
87.trace 追查 L^s?EqLXS
88.audit sampling 审计抽样 I2z7}*<u
89.error 误差 KJ-Q$
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90.expected error 预期误差 )5<dmK@
91.population 总体 Jx&+e,OST
92.sampling risk 抽样风险 Z
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93.non- sampling risk 非抽样风险 *D7oHwDU
94.sampling unit 抽样单位 HW6Cz>WxOW
95.statistical sampling 统计抽样 >qI:
96.tolerable error 可容忍误差 bx" .<q (
97.the risk of under reliance 信赖不足风险 OWN|W,
98.the risk of over reliance 信赖过度风险 5(\[Gke
99.the risk of incorrect rejection 误拒风险 lvk*Db$
100. the risk of incorrect acceptance 误受风险 7` XECIh
101.working trial balance 试算平衡表 hB:+_[=Kj.
102.index and cross-referencing 索引和交叉索引 (ke<^sv7!
103.cash receipt 现金收入
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104.cash disbursement 现金支出 a ?wg~|g
105.bank statement 银行对账单 2NL|_W/
106.bank reconciliation 银行存款余额调节表 w'5W L
107.balance sheet date 资产负债表日 9I|Q`j?p`
108.net realizable value 可变现净值 QX-M'ur99
109.storeroom 仓库 .=
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110.sale invoice 销售发票 b\t@vMJ
111.price list 价目表 @[rlwwG,
112.positive confirmation request 积极式询证函 (ubK
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113.negative confirmation request 消极式询证函 G_5NS<JE"S
114.purchase requisition 请购单 @6b;sv1W
115.receiving report 验收报告 D>wo>,G
116.gross margin 毛利 Y}x_ud,
117.manufacturing overhead 制造费用 t6+>Zr
118.material requisition 领料单 OL&VisJ{75
119.inventory-taking 存货盘点 S7hfwu&7F
120.bond certificate 债券 ~#zb
121.stock certificate 股票 )T^aJ-Uf
122.audit report 审计报告 }M
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123.entity 被审计单位 ;Y &2G'
124.addressee of the audit report 审计报告的收件人 AWmJm)
125.unqualified opinion 无保留意见 0*u X2*
126.qualified opinion 保留意见 abV,]x&.0
127.disclaimer of opinion 无法表示意见 IZ_ B $mo
128.adverse opinion 否定意见 z<<aT
129 Auditors‘Report审计报告 ewinG-hX_
130 internal audit内部审计 0I.!
131 public sector audit政府审计 iB'g7&,L
账项基础审计accounting number-based audit jRdW=/q+(
风险导向审计方法risk-oriented audit approach W!Rr_'yFe)