1.audit 审计 |LA./%U
2.attestation U2z1HIs
鉴证 sJ)XoK syW
3.credibility 0qXd?z$
可信赖程度 v#
ab2
4.audit of financial statements 财务报表审计 WbC|2!
5.agreed-upon procedures 执行商定程序 rH7|r\] r
6.high levels of assurance 高水平保证 4jefU}e9#
7.compilation 编制
=,&PD(.
8.reliability 可靠性 VH7VJ [
9.relevance 相关性 #?.Yc%5B
10.professional skepticism 职业谨慎 1lZl10M:f
11.objectivity 客观性 5qtZ`1H
q
12. professional competence 专业胜任能力 tjc3;9
13.Senior/CPA-in-charge 项目经理 {LfVV5?
14.audit engagement letter 业务约定书 )K.~A&y@
15.recurring audit 连续审计 UR6.zE4=_
16.the client 委托人 YKq, `7"%
17.change CPA 更换注册会计师 }N^.4HOS8
18.the existing CPA 现任注册会计师 mY?^]3-_
19.the successor CPA 后任注册会计师 -o*IJQ_
20.the preceding CPA前任注册会计师 6}"P m
21.issue the audit report 出具审计报告 q
y73
22.expert 专家 x'_I{$C&
23.the board of directors 董事会 &1Dq3%$c
24.knowledge of the entity‘ s business 了解被审计单位情况 T6MlKcw,t
25.assess material misstatement risks评估重大错报风险 ocBfs^ aW
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 3a #2 }
27.a general knowledge of ————- 初步了解―――的情况 @ SaU2
28.a more knowledge of—————— 进一步了解的情况 2i
HD$tw
29.the prior year‘s working papers 以前年度工作底稿 0FmYM@Wc
30.minutes of meeting 会议纪要 ?}"$[6.
31.business risks 经营风险 n;8[WR)
32.appropriateness 适当性 DJ;il)^
33.accounting estimate 会计估计 j|"#S4IX)F
34.management representations 管理层声明 t98t&YUpm
35.going concern assumption 持续经营假设 ei)ljvvmHP
36.audit plan 审计计划 R=P=?U.
37.significant audit areas 重点审计领域 ve[` 0
38.error 错误 uu L"o
39.fraud舞弊 NfizX!w&
40.modified or additional procedures 修改或追加审计程序 -b+VzVJZ
41.misappropriation of assets 侵占资产 ]s-;*o\H
42.transactions without substance 虚假交易 8px@sXI*`
43.unusual pressures 异常压力 lPyGL-Q
44.the suspected noncompliance 涉嫌存在违法行为 c}GmS@
45.materialiy 重要性 <?'d\B
46.exceed the materiality level 超过重要性水平 ;Ak<O[
47.approach the materiality level 接近重要性水平 ]vRte!QJ;
48.an acceptably low level 可接受水平 [:<CgU9C
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 - &u]B$
50.misstatements or omissions 错报或漏报 ]w z`j1
51.aggregate 总计 +-YMW;5
52.subsequent events 期后事项 $qG;^1$
53.adjust the financial statements 调整财务报表 =W'a6)WE
54.perform additional audit procedures 实施追加的审计程序 7l}P!xa&
55.audit risk 审计风险 |}N -5U
56.detection risk 检查风险 DX
u915
57.inappropriate audit opinion 不适当的审计意见 a^_\ #,}
58.material misstatement 重大的错报 eMyh&@7(F
59.tolerable misstatement 可容忍错报 UFBggT\
60.the acceptable level of detection risk 可接受的检查风险 ZHT_o\
61.assessed level of material misstatement risk 重大错报风险的评估水平 -d]-R?mQ
62.simall business 小规模企业 1
!_$HA
63.accounting system 会计系统 5/Viz`hsz
64.test of control 控制测试
d-Vttxa6
65.walk-through test 穿行测试 ^\=<geEj
66.communication 沟通 uFQ;}k;}
67.flow chart 流程图 D/QSC]"
68.reperformance of internal control 重新执行 3V~871:-~
69.audit evidence 审计证据 KvENH=oh
70.substantive procedures 实质性程序 h>\T1PM
71.assertions 认定 x`n$4a'7b
72.esistence 存在 =@(&xfTC
73.occurrence 发生 +(n&>75
74.completeness 完整性 !5I;3EN
75.rights and obligations 权利和义务 87WIDr
76.valuation and allocation 计价和分摊 |Iei!jm
77.cutoff 截止 -7E)u
78.accuracy 准确性 gDbj!(tm
79.classification 分类 Iz Vb
80.inspection 检查 3cfJ(%'X
81.supervision of counting 监盘 buV{O[
82.observation 观察 Xg+
E
eg#
83.confirmation 函证 0#1hkJ"
84.computation 计算 i) v
]
85.analytical procedures 分析程序 D5lzrpg _e
86.vouch 核对 2;h4$^`dt
87.trace 追查 +KV?W+g)`
88.audit sampling 审计抽样 ;e,_F/@`
89.error 误差 ILi{5L
90.expected error 预期误差 /+^7lQo\]
91.population 总体 'fpm] *ig
92.sampling risk 抽样风险 nE.w
93.non- sampling risk 非抽样风险 6S]K@C=r
94.sampling unit 抽样单位 8@;|x2=y
95.statistical sampling 统计抽样 2I'gT$h
96.tolerable error 可容忍误差 @BQJKPF
*
97.the risk of under reliance 信赖不足风险 E D0\k $
98.the risk of over reliance 信赖过度风险 <12 ia"}
99.the risk of incorrect rejection 误拒风险 wEd+Ds]$
100. the risk of incorrect acceptance 误受风险 c;siMWw;
101.working trial balance 试算平衡表 I`hltJM'
102.index and cross-referencing 索引和交叉索引 9N1Uv,OtB
103.cash receipt 现金收入 "&h{+DHS
104.cash disbursement 现金支出 hr@c7/L
105.bank statement 银行对账单 r'bctFsD
106.bank reconciliation 银行存款余额调节表 :
:;YS9e
107.balance sheet date 资产负债表日 >s0A.7,5
108.net realizable value 可变现净值 u|]{|Ya'%
109.storeroom 仓库 U\OfB'Dn
110.sale invoice 销售发票 z+3GzDLy
111.price list 价目表 J,N='~kfh
112.positive confirmation request 积极式询证函 >]b>gc?3
113.negative confirmation request 消极式询证函 O3ij/8f
114.purchase requisition 请购单 r?cDyQE
115.receiving report 验收报告 {Hc [H-
116.gross margin 毛利 25EuVj`zL
117.manufacturing overhead 制造费用 I*h%e,yIO
118.material requisition 领料单 e!V3 /*F
119.inventory-taking 存货盘点 /G[2
120.bond certificate 债券 @4sEHk
3
121.stock certificate 股票 =AaTn::e/
122.audit report 审计报告 GSlvT:k
123.entity 被审计单位 ;MSdTHN"
124.addressee of the audit report 审计报告的收件人 +]?/c>M
125.unqualified opinion 无保留意见 W`^euBr7R>
126.qualified opinion 保留意见 j&6O1
127.disclaimer of opinion 无法表示意见 2=R}u-@6p
128.adverse opinion 否定意见 ,orq*Wd
129 Auditors‘Report审计报告 !+bLhW`
130 internal audit内部审计 $a
/jfpV
131 public sector audit政府审计 S"-q*!AhK
账项基础审计accounting number-based audit op!ft/Yyb
风险导向审计方法risk-oriented audit approach
Z]L_{=*