1.audit 审计 (W5E\hjJ
2.attestation gK-: t
鉴证 ]i8K )/
3.credibility A AH-Dj|&l
可信赖程度 t T
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4.audit of financial statements 财务报表审计 awHfd5nRS
5.agreed-upon procedures 执行商定程序 l#\z
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6.high levels of assurance 高水平保证 d?v#gW
7.compilation 编制
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8.reliability 可靠性 $Y,,e3R3
9.relevance 相关性 2^ ^;Q:
10.professional skepticism 职业谨慎 5y(irbk7
11.objectivity 客观性 Q= + Frsk
12. professional competence 专业胜任能力 Xd)ba9{
13.Senior/CPA-in-charge 项目经理 o!q9pt
14.audit engagement letter 业务约定书 >QE^KtZ
15.recurring audit 连续审计 ojs&W]r0Z
16.the client 委托人 E&{*{u4
17.change CPA 更换注册会计师 W ;P1T"*A
18.the existing CPA 现任注册会计师 yD#w @yG
19.the successor CPA 后任注册会计师 HAf.LdnzS
20.the preceding CPA前任注册会计师 N5
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21.issue the audit report 出具审计报告 ,h#!!j\j6
22.expert 专家 cQ6[o"j.
23.the board of directors 董事会 ,H1J$=X'
24.knowledge of the entity‘ s business 了解被审计单位情况 }E*d)n|
25.assess material misstatement risks评估重大错报风险 JV36@DVQ
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 >,@Fz)\:{'
27.a general knowledge of ————- 初步了解―――的情况 D8m?`^Zz
28.a more knowledge of—————— 进一步了解的情况 \CUxGyu
29.the prior year‘s working papers 以前年度工作底稿 }ebw1G
30.minutes of meeting 会议纪要 L]K*
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31.business risks 经营风险 Co[[6pt~
32.appropriateness 适当性 $#]?\psf
33.accounting estimate 会计估计 pqMvYF
34.management representations 管理层声明 C;dA?Es>R
35.going concern assumption 持续经营假设 **! lV]/
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 :{_Or'L
38.error 错误 9'8OGCN
39.fraud舞弊 iN`/pW/JE
40.modified or additional procedures 修改或追加审计程序 rJ\A)O+Mq(
41.misappropriation of assets 侵占资产 2*K0~ b`
42.transactions without substance 虚假交易 S~(4q#Dt-
43.unusual pressures 异常压力 hf:n!+,C
44.the suspected noncompliance 涉嫌存在违法行为 j"94hWb
45.materialiy 重要性 GVn9=[r
46.exceed the materiality level 超过重要性水平 qgI
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47.approach the materiality level 接近重要性水平 g+ 2SB5 2D
48.an acceptably low level 可接受水平 T2Y`q'
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ^3=8*Xr
50.misstatements or omissions 错报或漏报 GdG%=+
51.aggregate 总计 82O`<Ci
52.subsequent events 期后事项 OUI}jJw+
53.adjust the financial statements 调整财务报表 3-o ]H'6
54.perform additional audit procedures 实施追加的审计程序 s$H5W`3
55.audit risk 审计风险 <i]%T~\Af)
56.detection risk 检查风险 /R|"/B0
57.inappropriate audit opinion 不适当的审计意见 ei\X/Z*q%P
58.material misstatement 重大的错报 `(Q58wR}
59.tolerable misstatement 可容忍错报 !c SD9q*
60.the acceptable level of detection risk 可接受的检查风险 a.%]5%O;t
61.assessed level of material misstatement risk 重大错报风险的评估水平 X){F^1CT{
62.simall business 小规模企业 PDD` eK}Fj
63.accounting system 会计系统 nJ*NI)
64.test of control 控制测试 HS(<wI
65.walk-through test 穿行测试 ]"/ *7NM
66.communication 沟通 U-WrZ|
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67.flow chart 流程图 ,P auP~L
68.reperformance of internal control 重新执行 M\`6H8aLn
69.audit evidence 审计证据 f{3FoN=z
70.substantive procedures 实质性程序 QO#ZQ~
71.assertions 认定 a#uJzYB0
72.esistence 存在 /23v]HEPy
73.occurrence 发生 PU-~7h+$
74.completeness 完整性 5)T{iPU%X
75.rights and obligations 权利和义务 N" E\o,_
76.valuation and allocation 计价和分摊 tmb0zuJ&C!
77.cutoff 截止 A%Bz52yg
78.accuracy 准确性 !^8'LMY<I
79.classification 分类 ( _nkscf
80.inspection 检查 3J(STIxg
81.supervision of counting 监盘 *Gu=O|Mm
82.observation 观察 Ym F`7W
83.confirmation 函证 3_33@MM
84.computation 计算 e;!<3b
85.analytical procedures 分析程序 }\gpO0Ox
86.vouch 核对 w~Y#[GW
87.trace 追查 &Q&$J )0
88.audit sampling 审计抽样 DcOu=Y> 1
89.error 误差 !2{MWj
90.expected error 预期误差 u[dI81`
91.population 总体 Wq,UxMz
92.sampling risk 抽样风险 Mm/GIa
93.non- sampling risk 非抽样风险 C
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94.sampling unit 抽样单位 \{UiGC K
95.statistical sampling 统计抽样 v
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96.tolerable error 可容忍误差 %"KBX~3+Kj
97.the risk of under reliance 信赖不足风险 c69C=WQ
98.the risk of over reliance 信赖过度风险 ^ )+tn
99.the risk of incorrect rejection 误拒风险 i,)kI
100. the risk of incorrect acceptance 误受风险 DH9?~|
101.working trial balance 试算平衡表 ;- cq#8S
102.index and cross-referencing 索引和交叉索引 lT(MywNsg
103.cash receipt 现金收入 MT&i5!Z
104.cash disbursement 现金支出 |20p#]0E+
105.bank statement 银行对账单 90ORx\Oeo
106.bank reconciliation 银行存款余额调节表 !MGQ+bD6
107.balance sheet date 资产负债表日 RKBtw
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108.net realizable value 可变现净值 wEkW=
109.storeroom 仓库 #v~5f;[AAs
110.sale invoice 销售发票 u;Z~Px4]v
111.price list 价目表 wiFckF/
112.positive confirmation request 积极式询证函 L^0jyp
113.negative confirmation request 消极式询证函 Fe/*U4xU
114.purchase requisition 请购单 YE^|G,]
115.receiving report 验收报告 leyX:
+
116.gross margin 毛利 ^$T>3@rDB
117.manufacturing overhead 制造费用 Zd~Z`B} &
118.material requisition 领料单 9wI1/>
119.inventory-taking 存货盘点 z{%G
120.bond certificate 债券 e8gD(T
121.stock certificate 股票 `GSfA0?
122.audit report 审计报告 7,(:vjIXd
123.entity 被审计单位 X GO_n{x
124.addressee of the audit report 审计报告的收件人 A!j&g(Z"Q
125.unqualified opinion 无保留意见 Rq\.RR](
126.qualified opinion 保留意见 R"82=">v
127.disclaimer of opinion 无法表示意见 @,s[l1P
128.adverse opinion 否定意见 SY
C_=X
129 Auditors‘Report审计报告 Wm"W@LPx5
130 internal audit内部审计 IPY@9+]
131 public sector audit政府审计 W{0<ro`
账项基础审计accounting number-based audit 2?m'Dy'JE
风险导向审计方法risk-oriented audit approach :Tjo+vw7$H