1.audit 审计 w7Pe
2.attestation t2m ^
鉴证 ws na5D6i
3.credibility =7H.F:BBG
可信赖程度 B0NN>)h
4.audit of financial statements 财务报表审计 ~F=#}6kg_
5.agreed-upon procedures 执行商定程序 IcO9V<Q|
6.high levels of assurance 高水平保证 sCL/pb]
7.compilation 编制 ByC1I.B`
8.reliability 可靠性 hE9'F(87a
9.relevance 相关性 d+1L5}Jn
10.professional skepticism 职业谨慎 U8Cw7u2
11.objectivity 客观性 ~rQ4n9G
12. professional competence 专业胜任能力 m]
EDuW
13.Senior/CPA-in-charge 项目经理 Vl&+/-V
14.audit engagement letter 业务约定书 U3(L.8(sA
15.recurring audit 连续审计 lu<Np9/5<
16.the client 委托人 60(}_
%
17.change CPA 更换注册会计师
zd.1
18.the existing CPA 现任注册会计师 EgkZ$ah
19.the successor CPA 后任注册会计师 zS,%msT^A
20.the preceding CPA前任注册会计师 5mDVFb 3a
21.issue the audit report 出具审计报告 LZ3rr-
22.expert 专家 x Q@&W;
23.the board of directors 董事会 !tm|A`<g#<
24.knowledge of the entity‘ s business 了解被审计单位情况 U+I3 P
25.assess material misstatement risks评估重大错报风险 FA<Z37:
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 $#g#[/
27.a general knowledge of ————- 初步了解―――的情况 eimA *0Cq
28.a more knowledge of—————— 进一步了解的情况 zDKLo 3:
29.the prior year‘s working papers 以前年度工作底稿 {[H4G,QK
30.minutes of meeting 会议纪要 q{jk.:;'
31.business risks 经营风险 pQ 4
%]Api
32.appropriateness 适当性 7r:nMPX
33.accounting estimate 会计估计 uKaf{=*
34.management representations 管理层声明 iA5*
_tK5
35.going concern assumption 持续经营假设 KzxW?Ji$S
36.audit plan 审计计划 )1X' W
37.significant audit areas 重点审计领域 !W(/Y9g#
38.error 错误 ./aZV
39.fraud舞弊 hqwz~Ky}
40.modified or additional procedures 修改或追加审计程序 ft*G*.0kO
41.misappropriation of assets 侵占资产 ;7B2~zL
42.transactions without substance 虚假交易 Y)@oo=oG
43.unusual pressures 异常压力 \=
)[
44.the suspected noncompliance 涉嫌存在违法行为 !nZI? z ;
45.materialiy 重要性 vr8J*36{
46.exceed the materiality level 超过重要性水平 S5YDS|K
47.approach the materiality level 接近重要性水平 QySca(1tN
48.an acceptably low level 可接受水平 Sm~? zU[k/
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 =6L:Ix
50.misstatements or omissions 错报或漏报 ?eYchVq
51.aggregate 总计 i2\\!s
52.subsequent events 期后事项 #8WR{
53.adjust the financial statements 调整财务报表 61t-
54.perform additional audit procedures 实施追加的审计程序 >=]NO'?O
55.audit risk 审计风险 q/aL8V<
"z
56.detection risk 检查风险 #b<lt'gC
57.inappropriate audit opinion 不适当的审计意见 )dzjz%B)
58.material misstatement 重大的错报 7.F& {:@_
59.tolerable misstatement 可容忍错报 K!$\REs
60.the acceptable level of detection risk 可接受的检查风险 O(:u( U7e
61.assessed level of material misstatement risk 重大错报风险的评估水平 #I*
ht0++
62.simall business 小规模企业 \?p9qR;"4
63.accounting system 会计系统 k~W;TCJs
64.test of control 控制测试 &T|UAM.
65.walk-through test 穿行测试 ocDVCCkxg
66.communication 沟通 iZVT% A+q
67.flow chart 流程图 SIyS.!k>
68.reperformance of internal control 重新执行 &Pn%zfmMN
69.audit evidence 审计证据 ZJ{+_ax0K
70.substantive procedures 实质性程序 1^Y:XJ73
71.assertions 认定 cZ7F1H~
72.esistence 存在 A~%g"
73.occurrence 发生 =Un 6|]
74.completeness 完整性 d}^:E
75.rights and obligations 权利和义务 f;qKrw
76.valuation and allocation 计价和分摊 q>Ar.5&M_
77.cutoff 截止 ?><
78.accuracy 准确性 Fg}5V,
79.classification 分类 ?8aWUg
l
80.inspection 检查 ?!Th-Cc&m
81.supervision of counting 监盘 h&^/, G
82.observation 观察 JUUF^/J
83.confirmation 函证 [{d[f|
84.computation 计算 Y/
Gswcz
85.analytical procedures 分析程序 a 7mKshY(
86.vouch 核对 } cH"lppX
87.trace 追查 -`ys pE0?
88.audit sampling 审计抽样 FKvO7? K
89.error 误差 z|4@nqqX
90.expected error 预期误差 C[/Uy
91.population 总体 N
VM2\fs
92.sampling risk 抽样风险 Y-q,Ovf!
93.non- sampling risk 非抽样风险 lhvZ*[[<)
94.sampling unit 抽样单位 WZy6K(18"'
95.statistical sampling 统计抽样 ~{]m8a/ `6
96.tolerable error 可容忍误差 bI6V &Dd
97.the risk of under reliance 信赖不足风险 PrYWha=c-
98.the risk of over reliance 信赖过度风险 c )P%O
99.the risk of incorrect rejection 误拒风险 %lq7; emtp
100. the risk of incorrect acceptance 误受风险 .L5T4)
101.working trial balance 试算平衡表 kgI.kT(=
102.index and cross-referencing 索引和交叉索引 KE|u}M@v6
103.cash receipt 现金收入 &,gryB
N
104.cash disbursement 现金支出 HT;QepY3
105.bank statement 银行对账单 -uY:2
106.bank reconciliation 银行存款余额调节表 7n3x19T
107.balance sheet date 资产负债表日 ]t!}D6p
108.net realizable value 可变现净值 :."n@sA@
109.storeroom 仓库 o
qU#I~ -
110.sale invoice 销售发票 WFc[F`b
111.price list 价目表 H]n0JG9K
112.positive confirmation request 积极式询证函 CSg5i&A=
113.negative confirmation request 消极式询证函 k=q%FlE
114.purchase requisition 请购单 ;@;ie8H
115.receiving report 验收报告 YH'.Yj2
116.gross margin 毛利 !j\&BAxTEk
117.manufacturing overhead 制造费用 5]O LV1Xt
118.material requisition 领料单 -*{(#k$
119.inventory-taking 存货盘点 tS.b5$Q
120.bond certificate 债券 Fn0LE~O}-8
121.stock certificate 股票 V%KW
[v<G<
122.audit report 审计报告 =R8.QBVdN
123.entity 被审计单位 :|6D@
124.addressee of the audit report 审计报告的收件人 >C d&K9H
125.unqualified opinion 无保留意见 |$*9j""u
126.qualified opinion 保留意见 /iJhCB[QZ
127.disclaimer of opinion 无法表示意见 vkauX:M
128.adverse opinion 否定意见 }n&JZ`8<s
129 Auditors‘Report审计报告 >j~70 ?
130 internal audit内部审计 Jj _+YfIM
131 public sector audit政府审计 5'L}LT8p@
账项基础审计accounting number-based audit RgzSaP;;
风险导向审计方法risk-oriented audit approach 8X~vJ^X9@y