1.audit 审计 <'Wo@N7
2.attestation 3G~@H>j
鉴证 (%xwl
3.credibility ,@3$X=),E
可信赖程度 ,JN8f]a^"g
4.audit of financial statements 财务报表审计 ICkp$u^
5.agreed-upon procedures 执行商定程序 J@X'PG<
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6.high levels of assurance 高水平保证 lh D,\3/O
7.compilation 编制 ]=";IN:SU
8.reliability 可靠性 Kt|1&Gk
9.relevance 相关性 x{c/$+Z[
10.professional skepticism 职业谨慎 WjwLM2<nK7
11.objectivity 客观性 :WL'cJ9a
12. professional competence 专业胜任能力 Yvjc1
13.Senior/CPA-in-charge 项目经理 `poE6\
14.audit engagement letter 业务约定书 ?Poq2
15.recurring audit 连续审计 u[/m|z
16.the client 委托人 1u(.T0j7f
17.change CPA 更换注册会计师 @kU@N?5e
18.the existing CPA 现任注册会计师 x,S
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19.the successor CPA 后任注册会计师 i?e`:}T
20.the preceding CPA前任注册会计师 qfz 8jY]
21.issue the audit report 出具审计报告 ez!C?
22.expert 专家 Adgc%
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23.the board of directors 董事会 ?Ovqp-sw
24.knowledge of the entity‘ s business 了解被审计单位情况 }HYjA4o\A
25.assess material misstatement risks评估重大错报风险 q)vplV1A
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ?6jkI2w
27.a general knowledge of ————- 初步了解―――的情况 >Ll$p0W
28.a more knowledge of—————— 进一步了解的情况 ^=SD9V
29.the prior year‘s working papers 以前年度工作底稿 15o?{=b[
30.minutes of meeting 会议纪要 [[Y0
31.business risks 经营风险 Ch%m
32.appropriateness 适当性 w{90`
33.accounting estimate 会计估计 B0!"A
34.management representations 管理层声明 &0(
35.going concern assumption 持续经营假设 pBP.x#|
36.audit plan 审计计划 aKJQm'9Ks
37.significant audit areas 重点审计领域 {Gw.l."
38.error 错误 S^<g_ q
39.fraud舞弊 ]t*[%4
40.modified or additional procedures 修改或追加审计程序 (N=5.7"T
41.misappropriation of assets 侵占资产 ]
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42.transactions without substance 虚假交易 "0k8IVwp
43.unusual pressures 异常压力 9Xo[(h)5d
44.the suspected noncompliance 涉嫌存在违法行为 gzD@cx?V
45.materialiy 重要性 ]B]*/
46.exceed the materiality level 超过重要性水平 `TPOCxM Mo
47.approach the materiality level 接近重要性水平 n[,w f9
48.an acceptably low level 可接受水平 R
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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 fb:j%1WF
50.misstatements or omissions 错报或漏报 dG71*)<)t
51.aggregate 总计 STw#lU) %(
52.subsequent events 期后事项 .rJiyED?!
53.adjust the financial statements 调整财务报表 F0UVo
54.perform additional audit procedures 实施追加的审计程序 :C8$Xi_i}
55.audit risk 审计风险 D.6,VY H
56.detection risk 检查风险 dk<XzO~g
57.inappropriate audit opinion 不适当的审计意见 %-AE]-/HI
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 W|,V50K
60.the acceptable level of detection risk 可接受的检查风险 b(I2m
61.assessed level of material misstatement risk 重大错报风险的评估水平 `\6?WXk3T
62.simall business 小规模企业 1G'`2ATF*
63.accounting system 会计系统 1#4PG'H
64.test of control 控制测试 N#_GJSG_|
65.walk-through test 穿行测试 Wt9Q;hK
66.communication 沟通 @(i!YL
67.flow chart 流程图 FG!X"<he
68.reperformance of internal control 重新执行 BiZ=${y
69.audit evidence 审计证据 @IP)S[^' t
70.substantive procedures 实质性程序 !!nuAQ"E[
71.assertions 认定 +/;*|
72.esistence 存在 VCcr3Dx()F
73.occurrence 发生 R1W}dRE}
74.completeness 完整性 <JwX_\?ln
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 ;u(Du-Os!
77.cutoff 截止 ?`Y\)'}
78.accuracy 准确性 cbu@*NzY,
79.classification 分类 NCf"tK'5n
80.inspection 检查 <(e8sNe
81.supervision of counting 监盘 6 Ik,zQL
82.observation 观察 DK&h
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83.confirmation 函证 }V|{lvt.
84.computation 计算 ;|cTHGxbE
85.analytical procedures 分析程序 ^U8r0]9
86.vouch 核对 Px>va01n
87.trace 追查 $.489x+'Z
88.audit sampling 审计抽样 L~^*u_U]
89.error 误差 5')8r';,
90.expected error 预期误差 WWZ9._
91.population 总体 [!VOw@uz
92.sampling risk 抽样风险 HOp-P8z
93.non- sampling risk 非抽样风险 1Fi86
94.sampling unit 抽样单位 w_iam qe,
95.statistical sampling 统计抽样 Bz`yfl2
96.tolerable error 可容忍误差 47T}0q,
97.the risk of under reliance 信赖不足风险 g+C!kaC)
98.the risk of over reliance 信赖过度风险 TjBY
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99.the risk of incorrect rejection 误拒风险 ,s^<X85gp\
100. the risk of incorrect acceptance 误受风险 }p9F#gr
101.working trial balance 试算平衡表 ]fI/(e_U
102.index and cross-referencing 索引和交叉索引 7a$G@
103.cash receipt 现金收入 {hO`6mr&t
104.cash disbursement 现金支出 +tN&a
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 ARfRsP
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107.balance sheet date 资产负债表日 ehAu^^Q>
108.net realizable value 可变现净值 H_IGFZ Ch
109.storeroom 仓库 0%;146.p
110.sale invoice 销售发票 |k{-l!HI
111.price list 价目表 8 )\M:s~7&
112.positive confirmation request 积极式询证函 `4CWE_k
113.negative confirmation request 消极式询证函 gK3Mms]}m
114.purchase requisition 请购单 ;#G%U!p
115.receiving report 验收报告 XDD<oo
116.gross margin 毛利 y/@iT8$rp
117.manufacturing overhead 制造费用 sst,dA V$
118.material requisition 领料单 7nHTlI1b
119.inventory-taking 存货盘点 [Id}4[={e
120.bond certificate 债券 lg1PE7
121.stock certificate 股票 i`OrMzL
122.audit report 审计报告 G(1 K9{i$
123.entity 被审计单位 cV
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124.addressee of the audit report 审计报告的收件人 }+Vv0jX|V
125.unqualified opinion 无保留意见 Ca $c;
126.qualified opinion 保留意见 $X+u={]
127.disclaimer of opinion 无法表示意见 czBi Dk4
128.adverse opinion 否定意见 Pcu|k/tk
129 Auditors‘Report审计报告 J%dJw}
130 internal audit内部审计 S9Yt 1qb
131 public sector audit政府审计 *[kx F*^
账项基础审计accounting number-based audit s!6=|SS7
风险导向审计方法risk-oriented audit approach ;~sr$6