1.audit 审计 fBalTk;G{U
2.attestation ?3%`bY+3;
鉴证 >_o}
3.credibility 3AQZRul
可信赖程度 ~;1l9^N|
4.audit of financial statements 财务报表审计 P/c&@_b
5.agreed-upon procedures 执行商定程序 zhpx"{_
6.high levels of assurance 高水平保证 T^ w36}a
7.compilation 编制 :,Pn3xl
8.reliability 可靠性 p89wNSMl[
9.relevance 相关性 vWRju*Z&
10.professional skepticism 职业谨慎 IIg^FZ*]_
11.objectivity 客观性 O$IEn/%+
12. professional competence 专业胜任能力 fJ/e(t
13.Senior/CPA-in-charge 项目经理 @\0Eu212
14.audit engagement letter 业务约定书 Q?3Gk%T0[
15.recurring audit 连续审计 \=uKHNP?#
16.the client 委托人 @n(Z$)8tR
17.change CPA 更换注册会计师 *$p2*%7Ne
18.the existing CPA 现任注册会计师 +VCGlr
19.the successor CPA 后任注册会计师 29!q!g |
20.the preceding CPA前任注册会计师 K@#(*."
21.issue the audit report 出具审计报告 odPL{XFj
22.expert 专家 LUuZ9$t0J"
23.the board of directors 董事会 ,_yhz0.
24.knowledge of the entity‘ s business 了解被审计单位情况 q0$
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25.assess material misstatement risks评估重大错报风险 kBYNf =
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 +w.JpbQ&
27.a general knowledge of ————- 初步了解―――的情况 Rniq(FAx
28.a more knowledge of—————— 进一步了解的情况 {.QEc0-
29.the prior year‘s working papers 以前年度工作底稿 /G5d|P
30.minutes of meeting 会议纪要 h<Ft_#|o[
31.business risks 经营风险 %7"X(Ts7B
32.appropriateness 适当性 f2^r[kPX"
33.accounting estimate 会计估计 R,F[XI+=N
34.management representations 管理层声明 bKrhIU[
35.going concern assumption 持续经营假设 3jlh}t>$l
36.audit plan 审计计划 !eEHmRgg4
37.significant audit areas 重点审计领域 7qj9&bEy
38.error 错误 '[C.|)"
39.fraud舞弊 J]&y$?C
40.modified or additional procedures 修改或追加审计程序 `t_W2y
41.misappropriation of assets 侵占资产 .2>p3|F
42.transactions without substance 虚假交易 |P -8HlOr
43.unusual pressures 异常压力 wQwQXNG
44.the suspected noncompliance 涉嫌存在违法行为 s<oNE)xe
45.materialiy 重要性 87=^J
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46.exceed the materiality level 超过重要性水平 mf}O-Igte
47.approach the materiality level 接近重要性水平 po$ /7
48.an acceptably low level 可接受水平
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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 e XfZ5(na
50.misstatements or omissions 错报或漏报 5dB'&8DX
51.aggregate 总计 +m8!U=Zi
52.subsequent events 期后事项 \8<BLmf4U
53.adjust the financial statements 调整财务报表 gF$V$cU
54.perform additional audit procedures 实施追加的审计程序 `e(vH`
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55.audit risk 审计风险 d!:6[7X6
56.detection risk 检查风险 =0G!f$7^i
57.inappropriate audit opinion 不适当的审计意见 ~$p2#Aq
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58.material misstatement 重大的错报 "FTfk
59.tolerable misstatement 可容忍错报 P@,nA41,j
60.the acceptable level of detection risk 可接受的检查风险 \/1<E?Q
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61.assessed level of material misstatement risk 重大错报风险的评估水平 }; f#^gz'
62.simall business 小规模企业 X LL/4 )
63.accounting system 会计系统 b@S Cn9
64.test of control 控制测试 GDD '[;
65.walk-through test 穿行测试 sFQ^2PwbS
66.communication 沟通 Sh?4ri@:
67.flow chart 流程图 :_t}
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68.reperformance of internal control 重新执行 U2`'qsR1
69.audit evidence 审计证据 Y=?yhAw
70.substantive procedures 实质性程序 {K9/HqH
71.assertions 认定 G(~;]xNW+
72.esistence 存在 "g'jPwFG
73.occurrence 发生 4dhvFGlW
74.completeness 完整性 |37
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75.rights and obligations 权利和义务 Nkp)Ax&
76.valuation and allocation 计价和分摊 aj?a^}X
77.cutoff 截止 /)dFK~
78.accuracy 准确性 /Wy.>YC|
79.classification 分类 '1$!jmY
80.inspection 检查 #{=;NuP
81.supervision of counting 监盘 ^_ kJKM,
82.observation 观察 ]|sAK%/
83.confirmation 函证 }S3qBQTYL
84.computation 计算 '3<fsK=
85.analytical procedures 分析程序 $dA-2e10
86.vouch 核对 F$^Su<w5l
87.trace 追查 NcP.;u;`
88.audit sampling 审计抽样 LrATSq@
89.error 误差 j%y$_9a7
90.expected error 预期误差 <x&%~6j
91.population 总体 Q4*fc^?u
92.sampling risk 抽样风险 h;-yU.(w
93.non- sampling risk 非抽样风险 $2u 'N:o
94.sampling unit 抽样单位 $*kxTiG!7
95.statistical sampling 统计抽样 ND5`Q"k
96.tolerable error 可容忍误差 _z54Ycr4H
97.the risk of under reliance 信赖不足风险 :OW;?{ ~j
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 #hlCs
100. the risk of incorrect acceptance 误受风险 h68]=KyK
101.working trial balance 试算平衡表 Ton94:9bZ
102.index and cross-referencing 索引和交叉索引 Y;)dct
103.cash receipt 现金收入 x ul]m*Z
104.cash disbursement 现金支出 Zr-U&9.`
105.bank statement 银行对账单 4[BG#
106.bank reconciliation 银行存款余额调节表 OQ,NOiNkap
107.balance sheet date 资产负债表日 J@OB`2?Zv
108.net realizable value 可变现净值 uio@r^Xz
109.storeroom 仓库 NHl|x4Zpw
110.sale invoice 销售发票 A.D{.a
111.price list 价目表 lt_']QqU
112.positive confirmation request 积极式询证函 ~u.T- 0F
113.negative confirmation request 消极式询证函 1Jj Y!
114.purchase requisition 请购单 jZ%
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115.receiving report 验收报告 )
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116.gross margin 毛利 }=v)Js
117.manufacturing overhead 制造费用 9{$'S4
118.material requisition 领料单 M{$j
119.inventory-taking 存货盘点 7^M9qTEHp
120.bond certificate 债券 Gdg)9
121.stock certificate 股票 '*Almv {
122.audit report 审计报告 j+^oz'q
123.entity 被审计单位 @rHK(25+d
124.addressee of the audit report 审计报告的收件人 ^::EikpF%
125.unqualified opinion 无保留意见 Cn_$l>
126.qualified opinion 保留意见 Q0\0f
127.disclaimer of opinion 无法表示意见 8&Myva
128.adverse opinion 否定意见 c5Q<$86
129 Auditors‘Report审计报告 zz^F
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130 internal audit内部审计 !gLk
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131 public sector audit政府审计 *-12VIG'H
账项基础审计accounting number-based audit 8`b`QtGf
风险导向审计方法risk-oriented audit approach kvh
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