1.audit 审计
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2.attestation T;I>5aQ:q4
鉴证 EEp,Z`
3.credibility a
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可信赖程度 b!|c:mE9|
4.audit of financial statements 财务报表审计 G0h7MO%x
5.agreed-upon procedures 执行商定程序 b_0Xi
6.high levels of assurance 高水平保证 &@
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7.compilation 编制 4~{q=-]V
8.reliability 可靠性
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9.relevance 相关性 {@[z-)N7\,
10.professional skepticism 职业谨慎 *FUbKr0
11.objectivity 客观性 [<{+tAdn)
12. professional competence 专业胜任能力 ny~~xQ"
13.Senior/CPA-in-charge 项目经理 Vz&!N/0i
14.audit engagement letter 业务约定书 q>ps99[=
15.recurring audit 连续审计 Yf(QU`w_
16.the client 委托人 3+jqf@ fO
17.change CPA 更换注册会计师 S(*SUH
18.the existing CPA 现任注册会计师 J4ltHk.|
19.the successor CPA 后任注册会计师 viY &D
20.the preceding CPA前任注册会计师 [&
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21.issue the audit report 出具审计报告 4h~o>(Sq
22.expert 专家 "o[j'
23.the board of directors 董事会 7fJWb)z!k
24.knowledge of the entity‘ s business 了解被审计单位情况 toCT5E_0=
25.assess material misstatement risks评估重大错报风险 RI_3X5.KQ
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 sk_Q\0a
27.a general knowledge of ————- 初步了解―――的情况 t|aBe7t7
28.a more knowledge of—————— 进一步了解的情况 oUBn:Ir@
29.the prior year‘s working papers 以前年度工作底稿 beYaQz/@W
30.minutes of meeting 会议纪要 Hh8)d/D
31.business risks 经营风险 r6`v-TY(/
32.appropriateness 适当性 TM|ycS'
33.accounting estimate 会计估计 8?O6IDeW
34.management representations 管理层声明 7,2bR
35.going concern assumption 持续经营假设 Ytnk^/Z1L
36.audit plan 审计计划 |^i+Srh
37.significant audit areas 重点审计领域 >h7qI-
38.error 错误 RscU=oaKi
39.fraud舞弊 bgjo_!J+Pp
40.modified or additional procedures 修改或追加审计程序 58Fan*fO
41.misappropriation of assets 侵占资产 aD@sb o
42.transactions without substance 虚假交易 0ZXG{Gp9S
43.unusual pressures 异常压力 IOsitMOX:
44.the suspected noncompliance 涉嫌存在违法行为 =5jX#Dc5.+
45.materialiy 重要性 y-93 >Y
46.exceed the materiality level 超过重要性水平 =:zmF]j9
47.approach the materiality level 接近重要性水平 !(soMv
48.an acceptably low level 可接受水平 O#E]a<N`
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 gI
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50.misstatements or omissions 错报或漏报 [s4lSGh
51.aggregate 总计 .ns1;8
52.subsequent events 期后事项 ~ b;%J:
53.adjust the financial statements 调整财务报表 h$FpH\-
54.perform additional audit procedures 实施追加的审计程序 54w..8'
55.audit risk 审计风险 Dxu2rz!li-
56.detection risk 检查风险 k!K}<sX2
57.inappropriate audit opinion 不适当的审计意见 Wej 8YF@
58.material misstatement 重大的错报 7p(^I*|
59.tolerable misstatement 可容忍错报 sV+/JDl
60.the acceptable level of detection risk 可接受的检查风险 s':fv[%
61.assessed level of material misstatement risk 重大错报风险的评估水平 XAN{uD^3\%
62.simall business 小规模企业 F$ a?} }
63.accounting system 会计系统 ppcuMcR{
64.test of control 控制测试 ;bJ2miO"e
65.walk-through test 穿行测试 F5FNhuC
66.communication 沟通 m0=cMVCA!
67.flow chart 流程图 [NHg&R H
68.reperformance of internal control 重新执行 ]LEoOdDN"C
69.audit evidence 审计证据 E:08%4O
70.substantive procedures 实质性程序 X|X4L(i
71.assertions 认定 EX[B/YH
72.esistence 存在 zb"rMzCH
73.occurrence 发生 %==G+S{
74.completeness 完整性 %*$5!;
75.rights and obligations 权利和义务 zWy
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76.valuation and allocation 计价和分摊 ,9=gVW{
77.cutoff 截止 6N9 c<JC
78.accuracy 准确性 c:=7lI
79.classification 分类 7]p>XAb
80.inspection 检查 uc 'p]WhQ
81.supervision of counting 监盘 F4GP7]
82.observation 观察 'z)hG#{I
83.confirmation 函证 (jMtN?&0H-
84.computation 计算 D
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85.analytical procedures 分析程序 dw~[9oh
86.vouch 核对 T_
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87.trace 追查 @zo7.'7P
88.audit sampling 审计抽样 92Z
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89.error 误差 w'A tf
90.expected error 预期误差 X` ATH^S
91.population 总体 5B1G?`]?
92.sampling risk 抽样风险 cC'
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93.non- sampling risk 非抽样风险 #;`Oj
94.sampling unit 抽样单位 {{32jU7<
95.statistical sampling 统计抽样 ,"B?_d6
96.tolerable error 可容忍误差 fO6[!M(
97.the risk of under reliance 信赖不足风险 Hk@r5<{
98.the risk of over reliance 信赖过度风险 y`4{!CEyLW
99.the risk of incorrect rejection 误拒风险 .hKhrcQp
100. the risk of incorrect acceptance 误受风险 7!pLK&_
101.working trial balance 试算平衡表 jO=*:
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102.index and cross-referencing 索引和交叉索引 _m
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103.cash receipt 现金收入 N&"QKd l
104.cash disbursement 现金支出 Rv,82iEKs
105.bank statement 银行对账单 kQLT$8io
106.bank reconciliation 银行存款余额调节表 !x7o|l|cP
107.balance sheet date 资产负债表日 |k6O
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108.net realizable value 可变现净值 RAV^D.
109.storeroom 仓库 _wz2
110.sale invoice 销售发票 UgC)7
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111.price list 价目表
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112.positive confirmation request 积极式询证函 4@6<
113.negative confirmation request 消极式询证函 gXt O*Rfqk
114.purchase requisition 请购单 ?W!ry7gXO
115.receiving report 验收报告 qEQAn/&
116.gross margin 毛利 MWs~#ReZ
117.manufacturing overhead 制造费用 mZ7B<F[qV
118.material requisition 领料单 Wwhgo.Wx
119.inventory-taking 存货盘点 D,Lp|V
120.bond certificate 债券 ? Vp%=E
121.stock certificate 股票 F;P5D<
122.audit report 审计报告 +R
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123.entity 被审计单位 M\9F:.t=
124.addressee of the audit report 审计报告的收件人 ?ok)>P
125.unqualified opinion 无保留意见 BqB|Fo
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 Ux}W&K/?'
128.adverse opinion 否定意见 #Ao !>qCE
129 Auditors‘Report审计报告 2 z7}+lH
130 internal audit内部审计 cKjRF6w
131 public sector audit政府审计 PO o%^'(
账项基础审计accounting number-based audit fQU{SjG
风险导向审计方法risk-oriented audit approach Uyk,.*8"