1.audit 审计 }}~ |!8
2.attestation 5b*C1HS
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鉴证 y)@wjH{6
3.credibility ,zjv7$L
可信赖程度 #6=
4.audit of financial statements 财务报表审计 w?[u pn:K
5.agreed-upon procedures 执行商定程序 sgFEK[w
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6.high levels of assurance 高水平保证 02^ rV*re
7.compilation 编制 S9.o/mr
8.reliability 可靠性 |L ev.,,Ph
9.relevance 相关性 U xGApK=X
10.professional skepticism 职业谨慎 4WB0Pt{
11.objectivity 客观性 zDG b7S{
12. professional competence 专业胜任能力 2+XAX:YD
13.Senior/CPA-in-charge 项目经理 ygcm|PrS
14.audit engagement letter 业务约定书 ]f_p8?j"
15.recurring audit 连续审计 2^7`mES
16.the client 委托人 HRA
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17.change CPA 更换注册会计师 F^:3?JA_
18.the existing CPA 现任注册会计师 75lA%|
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19.the successor CPA 后任注册会计师 Bzf^ivT3L
20.the preceding CPA前任注册会计师 >(<f 0
21.issue the audit report 出具审计报告 `a
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22.expert 专家 W>r+h
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23.the board of directors 董事会 9 68Ez
24.knowledge of the entity‘ s business 了解被审计单位情况 PJ#,2=n~
25.assess material misstatement risks评估重大错报风险 ,P0) 6>
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 "tK=+f`NM
27.a general knowledge of ————- 初步了解―――的情况 :ws<-Qy
28.a more knowledge of—————— 进一步了解的情况 ccxNbU
29.the prior year‘s working papers 以前年度工作底稿 ;uGv:$([g
30.minutes of meeting 会议纪要 !ohN!P7&
31.business risks 经营风险 SpBy3wd
32.appropriateness 适当性 z1a7*)8P
33.accounting estimate 会计估计 Ewz!O`
34.management representations 管理层声明 H PVEnVn
35.going concern assumption 持续经营假设 }@)[5N#A|
36.audit plan 审计计划 fz_r7?
37.significant audit areas 重点审计领域 V7/Rby Q
38.error 错误 *un^u-;
39.fraud舞弊 c71y'hnT
40.modified or additional procedures 修改或追加审计程序 "[N!m1i:{
41.misappropriation of assets 侵占资产 {!`6zBsP
42.transactions without substance 虚假交易 HzJz+ x:
43.unusual pressures 异常压力 6A ah9
44.the suspected noncompliance 涉嫌存在违法行为 lB4WKn=?Kl
45.materialiy 重要性 zH
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46.exceed the materiality level 超过重要性水平 3so%gvY.'
47.approach the materiality level 接近重要性水平 i6Gu@( 8Q
48.an acceptably low level 可接受水平 7_t'( /yu
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 DmcZta8n]
50.misstatements or omissions 错报或漏报 6]wIG$j
51.aggregate 总计 a+QpM*n7Lq
52.subsequent events 期后事项 !,PWb3S
53.adjust the financial statements 调整财务报表 ~TtiO#,t
54.perform additional audit procedures 实施追加的审计程序 {;oPLr+Z
55.audit risk 审计风险 t{
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56.detection risk 检查风险 [Rb+q=z#
57.inappropriate audit opinion 不适当的审计意见 &^nGtW%a 9
58.material misstatement 重大的错报 /wG2vE8e
59.tolerable misstatement 可容忍错报 =(^3}x
60.the acceptable level of detection risk 可接受的检查风险 L/[K"
61.assessed level of material misstatement risk 重大错报风险的评估水平 O/LXdz0B
62.simall business 小规模企业 EQ_aa@M7
63.accounting system 会计系统 2<3K3uz
64.test of control 控制测试 xSu >
65.walk-through test 穿行测试 []T8k9g/-
66.communication 沟通 \2z>?i)
67.flow chart 流程图 ~LC-[&$
68.reperformance of internal control 重新执行 Ys7]B9/1O
69.audit evidence 审计证据 Y);=TM6s
70.substantive procedures 实质性程序 a q-~B~c`g
71.assertions 认定 +ge?w#R
72.esistence 存在 O
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73.occurrence 发生 i30!}}N8
74.completeness 完整性 +C)~bb*
75.rights and obligations 权利和义务 fQFk+C
76.valuation and allocation 计价和分摊 '"Nr, vQo
77.cutoff 截止 gGuO
78.accuracy 准确性 .\mj4*?/
79.classification 分类 EM_d8o)`B
80.inspection 检查 @)}L~lb[)
81.supervision of counting 监盘 !x)R=Z/C
82.observation 观察 ry]l.@o;
83.confirmation 函证 A%vbhD2;W
84.computation 计算 Ort(AfW
85.analytical procedures 分析程序 p<%d2@lp
86.vouch 核对 u?EN
87.trace 追查 F"kAkX>3}
88.audit sampling 审计抽样 V[V
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89.error 误差 qgB_=Q#E
90.expected error 预期误差 @F>D+=hS
91.population 总体 :'ptuY
92.sampling risk 抽样风险 IGgL7^MF
93.non- sampling risk 非抽样风险 A}^mdw9
94.sampling unit 抽样单位 ~M$Wd2Th
95.statistical sampling 统计抽样 ?A0)L27UE&
96.tolerable error 可容忍误差 8XaQAy%d]
97.the risk of under reliance 信赖不足风险 _v:SP
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98.the risk of over reliance 信赖过度风险 QWU-m{@~&
99.the risk of incorrect rejection 误拒风险 7$#u
100. the risk of incorrect acceptance 误受风险 kf9X$d6
101.working trial balance 试算平衡表 Lj7AZ|k
102.index and cross-referencing 索引和交叉索引 I
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103.cash receipt 现金收入 H*6W q
104.cash disbursement 现金支出 SfR%s8c`
105.bank statement 银行对账单 j1Ezf=N6`
106.bank reconciliation 银行存款余额调节表 /V By^ L:
107.balance sheet date 资产负债表日 k{0o
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108.net realizable value 可变现净值 sRfcF`7
109.storeroom 仓库 r<\u6jF
110.sale invoice 销售发票 [B3RfCV{
111.price list 价目表 ^sZ,2,^
112.positive confirmation request 积极式询证函 0 {mex4
113.negative confirmation request 消极式询证函 kcEeFG;DQ
114.purchase requisition 请购单 P
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115.receiving report 验收报告 {+Jv+J9
116.gross margin 毛利 ,,TnIouy
117.manufacturing overhead 制造费用 $Q0n
118.material requisition 领料单 =u;MCQ[
119.inventory-taking 存货盘点 JS77M-Ac
120.bond certificate 债券 t,'<gI
121.stock certificate 股票
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122.audit report 审计报告 X?Au/
123.entity 被审计单位 ]^]wP]R_
124.addressee of the audit report 审计报告的收件人 kVL.PY\K
125.unqualified opinion 无保留意见 2rMpgV5
126.qualified opinion 保留意见 ,?3G;-
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见 jdBLsy@
129 Auditors‘Report审计报告 +[P{&\d4}
130 internal audit内部审计 {Ha57Wk8D
131 public sector audit政府审计 Hv
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账项基础审计accounting number-based audit EV?z`jE9
风险导向审计方法risk-oriented audit approach I@3MO0V^