1.audit 审计 @P75f5p}<
2.attestation QkD
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鉴证 gH'hA'
3.credibility [R%*C9Y d
可信赖程度 >A
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4.audit of financial statements 财务报表审计 ]j6pd*H
5.agreed-upon procedures 执行商定程序 NQ 6oyg@&
6.high levels of assurance 高水平保证 &,jUaC5I
7.compilation 编制 OQKg/1
8.reliability 可靠性 7]T(=gg /
9.relevance 相关性 7I"~a<f0X`
10.professional skepticism 职业谨慎 Y)5O %@Rl
11.objectivity 客观性 0NZ'(qf~9
12. professional competence 专业胜任能力 W&|?8%"l]
13.Senior/CPA-in-charge 项目经理 C12V_)~2
14.audit engagement letter 业务约定书 Qr3!6
15.recurring audit 连续审计 vn$=be
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16.the client 委托人 q6C`hVMl
17.change CPA 更换注册会计师 `H
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18.the existing CPA 现任注册会计师 SF,:jpt`Z+
19.the successor CPA 后任注册会计师 0{bl^#$f
20.the preceding CPA前任注册会计师 O(8CrKYY
21.issue the audit report 出具审计报告 ;NdH]a{
22.expert 专家 uZrp ^
23.the board of directors 董事会 } f&=}
24.knowledge of the entity‘ s business 了解被审计单位情况 8&"Jlz
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25.assess material misstatement risks评估重大错报风险 xlwf @XW
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 zs
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27.a general knowledge of ————- 初步了解―――的情况 r1<*=Fs=>>
28.a more knowledge of—————— 进一步了解的情况 GEf=A.WAfw
29.the prior year‘s working papers 以前年度工作底稿 tR'RB@kJ
30.minutes of meeting 会议纪要 ^?""'1iuQx
31.business risks 经营风险 |a#ikY _nd
32.appropriateness 适当性 ]7W!f 2@
33.accounting estimate 会计估计 @- |G_BZ
34.management representations 管理层声明 `j)56bR
35.going concern assumption 持续经营假设 S8/~'<out
36.audit plan 审计计划 )/)u.$pi
37.significant audit areas 重点审计领域 $RY GAh
38.error 错误 54>0Dv??H
39.fraud舞弊 jwE=
40.modified or additional procedures 修改或追加审计程序 !Ea!
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41.misappropriation of assets 侵占资产 z!bT^_Cc0
42.transactions without substance 虚假交易 !fn%Q'S
43.unusual pressures 异常压力 bs~P
44.the suspected noncompliance 涉嫌存在违法行为 zM&ro,W
45.materialiy 重要性 2 >O [Y1
46.exceed the materiality level 超过重要性水平 |LQ%sV
47.approach the materiality level 接近重要性水平 {*GBUv5
48.an acceptably low level 可接受水平 |*g#7YL
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 #n|5ng|CJ
50.misstatements or omissions 错报或漏报 ]9w)0iH
51.aggregate 总计 E#(e2Z=
52.subsequent events 期后事项 W9w(a:~hY
53.adjust the financial statements 调整财务报表 `I
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54.perform additional audit procedures 实施追加的审计程序 :+jg311}
55.audit risk 审计风险 0:[A4S`X
56.detection risk 检查风险 {*O+vtir%
57.inappropriate audit opinion 不适当的审计意见 MjC<N[WO>N
58.material misstatement 重大的错报 zu
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59.tolerable misstatement 可容忍错报 ~"`e9Im
60.the acceptable level of detection risk 可接受的检查风险 N^oP,^+U
61.assessed level of material misstatement risk 重大错报风险的评估水平 T=42]h
62.simall business 小规模企业 6z U
63.accounting system 会计系统 ,%IP27bPW
64.test of control 控制测试 +yfUB8Xw
65.walk-through test 穿行测试 ~%>i lWaHB
66.communication 沟通 3R%JmLM+R9
67.flow chart 流程图 \HzmhQb+m
68.reperformance of internal control 重新执行 IW<rmP=R&
69.audit evidence 审计证据 q`2dL)E
70.substantive procedures 实质性程序 k0V]<#h87
71.assertions 认定 61kSCu
72.esistence 存在 t`Z3*?UqI
73.occurrence 发生 /fT"WaTEK
74.completeness 完整性 #
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75.rights and obligations 权利和义务 F6yFKNK!n
76.valuation and allocation 计价和分摊 ^ei[1#
77.cutoff 截止
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78.accuracy 准确性 PsNrCe%e
79.classification 分类 Ij4q &i"
80.inspection 检查 (jU_lsG
81.supervision of counting 监盘 ]m 3cm
82.observation 观察 AA,/AKikd
83.confirmation 函证 }1 qQ7}v
84.computation 计算 VZcW
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85.analytical procedures 分析程序 8493Sw
86.vouch 核对 y-.{){uaD
87.trace 追查 |-S!)iG1V
88.audit sampling 审计抽样
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89.error 误差 nrev!h
90.expected error 预期误差 GBBr[}y-
91.population 总体 ?eX$Wc{
92.sampling risk 抽样风险 N(4y}-w$
93.non- sampling risk 非抽样风险 2=K|kp5
94.sampling unit 抽样单位 9;{(.
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95.statistical sampling 统计抽样 W3UxFs]$
96.tolerable error 可容忍误差 #p*uk
97.the risk of under reliance 信赖不足风险 gkxHfm
98.the risk of over reliance 信赖过度风险 rM= :{
99.the risk of incorrect rejection 误拒风险 MCibYvc[
100. the risk of incorrect acceptance 误受风险 dYD;Z<l
101.working trial balance 试算平衡表 PA
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102.index and cross-referencing 索引和交叉索引 xf;>o$oN0P
103.cash receipt 现金收入 M-h+'G
104.cash disbursement 现金支出 &UnhYG{A
105.bank statement 银行对账单 %(&ja_oO
106.bank reconciliation 银行存款余额调节表 ELnUpmv\
107.balance sheet date 资产负债表日 1\@PrO35J
108.net realizable value 可变现净值 *)w+xWmM3w
109.storeroom 仓库 }Em{?Hqy
110.sale invoice 销售发票 e6_8f*o|s
111.price list 价目表 b3>zdS]Q
112.positive confirmation request 积极式询证函 yN`hW&K
113.negative confirmation request 消极式询证函 xP>cQEL ot
114.purchase requisition 请购单 K:<Viz
115.receiving report 验收报告 @ntwdv;
116.gross margin 毛利 R2~y<^.V`Y
117.manufacturing overhead 制造费用 4t =Kt
118.material requisition 领料单 m_Ed[h/I
119.inventory-taking 存货盘点 q
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120.bond certificate 债券 vzfMME17
121.stock certificate 股票 N
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122.audit report 审计报告 FEu}zt@
123.entity 被审计单位 tx[;& ;
124.addressee of the audit report 审计报告的收件人 ?,riwDI 2
125.unqualified opinion 无保留意见 *LBF+L^C%
126.qualified opinion 保留意见 )?radg
127.disclaimer of opinion 无法表示意见 +~G:z|k
128.adverse opinion 否定意见 \
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129 Auditors‘Report审计报告 U3B&3K} ~
130 internal audit内部审计 T2]8w1l&K
131 public sector audit政府审计 b*S,8vE]
账项基础审计accounting number-based audit lU
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风险导向审计方法risk-oriented audit approach d_$0