1.audit 审计 BBcV
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2.attestation ==i[w|
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3.credibility V]*b4nX7
可信赖程度 -hC,e/+
4.audit of financial statements 财务报表审计 uKgZ
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5.agreed-upon procedures 执行商定程序 5[j`6l
6.high levels of assurance 高水平保证 -
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7.compilation 编制 n$xQ[4eH)
8.reliability 可靠性 Z|RY2P>E
9.relevance 相关性 4v[~r1!V
10.professional skepticism 职业谨慎 f|u#2!7
11.objectivity 客观性 s=?g \oR
12. professional competence 专业胜任能力 '!f5?O+E
13.Senior/CPA-in-charge 项目经理 EUsI%p
14.audit engagement letter 业务约定书 k6=nO?$
15.recurring audit 连续审计 vkLC-Mzm<
16.the client 委托人 fDx9iHGv
17.change CPA 更换注册会计师 E^U0f/5
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18.the existing CPA 现任注册会计师 t>8XTqqi
19.the successor CPA 后任注册会计师 =2w4C_
20.the preceding CPA前任注册会计师 =@F&o4) r
21.issue the audit report 出具审计报告 u&wiGwF[
22.expert 专家 64:fs?H
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 a<]B B$~
25.assess material misstatement risks评估重大错报风险 :!zl^J;
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 $=?@*p
27.a general knowledge of ————- 初步了解―――的情况 []
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28.a more knowledge of—————— 进一步了解的情况 RCRpzY+@
29.the prior year‘s working papers 以前年度工作底稿 Z,iHy3`
30.minutes of meeting 会议纪要 Zw
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31.business risks 经营风险 xC
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32.appropriateness 适当性 o:V|:*1Q
33.accounting estimate 会计估计 u^029sH6j
34.management representations 管理层声明 ePIiF_X
35.going concern assumption 持续经营假设 Pz$R(TV
36.audit plan 审计计划 "vtCTl~t
37.significant audit areas 重点审计领域 d\
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38.error 错误 klUQkz |<a
39.fraud舞弊 }MUn/ [x
40.modified or additional procedures 修改或追加审计程序 IKie1!ZU{"
41.misappropriation of assets 侵占资产 [@4rjGwB
42.transactions without substance 虚假交易 %/updw#{B
43.unusual pressures 异常压力 :kfp_o+J
44.the suspected noncompliance 涉嫌存在违法行为 wj[$9UJb
45.materialiy 重要性 1#1 riM -
46.exceed the materiality level 超过重要性水平 {\[5}nV
47.approach the materiality level 接近重要性水平 ?k(\ApVHj
48.an acceptably low level 可接受水平 h;3cd0
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 oPPX&e@=s]
50.misstatements or omissions 错报或漏报 #pcP!
51.aggregate 总计 =/\:>+p^.y
52.subsequent events 期后事项 }`+B=h-dW
53.adjust the financial statements 调整财务报表 _ 84ut
54.perform additional audit procedures 实施追加的审计程序 H.UX,O@
55.audit risk 审计风险 Mfv1Os:ST
56.detection risk 检查风险 tnLAJ+-M
57.inappropriate audit opinion 不适当的审计意见 }%D^8>
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58.material misstatement 重大的错报 %6_AM
59.tolerable misstatement 可容忍错报 >3&O::]3
60.the acceptable level of detection risk 可接受的检查风险 vB+ '
61.assessed level of material misstatement risk 重大错报风险的评估水平 2h%z ("3/
62.simall business 小规模企业 ;j2vHU#q-
63.accounting system 会计系统 wb~@7,D
64.test of control 控制测试 [LRLJ_~g5
65.walk-through test 穿行测试 @gG<le6
66.communication 沟通 "+unS)M;Y
67.flow chart 流程图 O(
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68.reperformance of internal control 重新执行 [|l?2j\
69.audit evidence 审计证据 2<}NB?f`N
70.substantive procedures 实质性程序 |.wEm;Bz
71.assertions 认定 >$ 2V%};
72.esistence 存在 EAeqLtFqs
73.occurrence 发生 _SA5e3#
74.completeness 完整性 ;,]P=Ey
75.rights and obligations 权利和义务 a5w:u5
76.valuation and allocation 计价和分摊 )Y)pmjZaG
77.cutoff 截止 `Qqk<o
78.accuracy 准确性 _2N$LLbg
79.classification 分类 R"K#7{p9
80.inspection 检查 a+Ac[>
81.supervision of counting 监盘 @Pt="*g
82.observation 观察 <mAhr
83.confirmation 函证 r7',3V
84.computation 计算 yBI'djL~>
85.analytical procedures 分析程序 *E{2J:`
86.vouch 核对 ciMzf$+G$
87.trace 追查 <qGu7y"
88.audit sampling 审计抽样 jRL<JZ1N
89.error 误差 k?'B*L_Mzv
90.expected error 预期误差 O|w J)
91.population 总体 Qf@
92.sampling risk 抽样风险 w}=5ElB
93.non- sampling risk 非抽样风险 8(* [Fe9
94.sampling unit 抽样单位 ){UcS/GI=
95.statistical sampling 统计抽样 %HJK;
96.tolerable error 可容忍误差 ,{c?ym w?
97.the risk of under reliance 信赖不足风险 4R\Hpt
98.the risk of over reliance 信赖过度风险 {D=@n4
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99.the risk of incorrect rejection 误拒风险 @9"J|}
100. the risk of incorrect acceptance 误受风险 s-v
101.working trial balance 试算平衡表 GI&h`X5,e
102.index and cross-referencing 索引和交叉索引 Z4\=*ic@
103.cash receipt 现金收入 /E\
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104.cash disbursement 现金支出 G.UI|r/Kz
105.bank statement 银行对账单 IC7M$
106.bank reconciliation 银行存款余额调节表 s;A@*Y;v
107.balance sheet date 资产负债表日 KY~-;0x
108.net realizable value 可变现净值 s~Te
109.storeroom 仓库 rvw)-=qR[
110.sale invoice 销售发票 D
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111.price list 价目表 Sm5H_m!
112.positive confirmation request 积极式询证函 @mfEKU!
113.negative confirmation request 消极式询证函 B
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114.purchase requisition 请购单 ->V<DZK
115.receiving report 验收报告 VX1-JxY
116.gross margin 毛利 ej"+:."\e
117.manufacturing overhead 制造费用 5s].
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118.material requisition 领料单 :eCU/BC4
119.inventory-taking 存货盘点 &c,kQo+pA
120.bond certificate 债券 -(=eM3o-9m
121.stock certificate 股票 is-7
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122.audit report 审计报告 GI1
123.entity 被审计单位 Ct>GYk$
124.addressee of the audit report 审计报告的收件人 1aTB%F
125.unqualified opinion 无保留意见 S.f5v8
126.qualified opinion 保留意见 1 9CK+;b
127.disclaimer of opinion 无法表示意见 >m$ 1+30X
128.adverse opinion 否定意见 .Fp4:
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129 Auditors‘Report审计报告
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130 internal audit内部审计 Dg?:/=,=9r
131 public sector audit政府审计 1 |jt"Hz
账项基础审计accounting number-based audit )<tI!I][j
风险导向审计方法risk-oriented audit approach u`RI;KF~F