1.audit 审计 i_kE^SSgm
2.attestation i%{3W:!4t
鉴证 nkv(~ej(
3.credibility jAh2N3)
可信赖程度 I2a6w<b
4.audit of financial statements 财务报表审计 _Cw:J|l.
5.agreed-upon procedures 执行商定程序 uHIiH@S
6.high levels of assurance 高水平保证 f""`cdqAOh
7.compilation 编制 hu
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8.reliability 可靠性 2qi'g:qe
9.relevance 相关性 {}o>{&X
10.professional skepticism 职业谨慎 'u4ezwF;
11.objectivity 客观性 yIb,,!y9{
12. professional competence 专业胜任能力 cV-1?h63
13.Senior/CPA-in-charge 项目经理 X1tXqHJF}
14.audit engagement letter 业务约定书 azP+GM=i7
15.recurring audit 连续审计 !WkIi^T
16.the client 委托人 SI_iI 71
17.change CPA 更换注册会计师 i-U4RZE
18.the existing CPA 现任注册会计师 ?%O3Oi Xz
19.the successor CPA 后任注册会计师 =H8 xSJLh
20.the preceding CPA前任注册会计师 Y:ldR
21.issue the audit report 出具审计报告 ]MtFf6&
22.expert 专家 $^ 'aCU0C
23.the board of directors 董事会 :y2p@#l#
24.knowledge of the entity‘ s business 了解被审计单位情况 dJ:MjQG`W
25.assess material misstatement risks评估重大错报风险 N4K8
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 WS2osBc
27.a general knowledge of ————- 初步了解―――的情况 ]0B|V2D#e
28.a more knowledge of—————— 进一步了解的情况 <?0~1o\Ur
29.the prior year‘s working papers 以前年度工作底稿 dV?5Q_}
30.minutes of meeting 会议纪要 as+GbstN
31.business risks 经营风险 mfny4R1_
32.appropriateness 适当性 ?8,%LIQ?
33.accounting estimate 会计估计 U Q@7n1
34.management representations 管理层声明 Zc"B0_&?:7
35.going concern assumption 持续经营假设 Q{QYBh&
36.audit plan 审计计划 to"'By{9
37.significant audit areas 重点审计领域 B`$L'
38.error 错误 fWGOP~0
39.fraud舞弊 ^")F7`PF
40.modified or additional procedures 修改或追加审计程序 r$wZt
41.misappropriation of assets 侵占资产 2 }vg U$a
42.transactions without substance 虚假交易 ~^)^q
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43.unusual pressures 异常压力 Q6C-4ja
44.the suspected noncompliance 涉嫌存在违法行为 v=I|O%
45.materialiy 重要性 %OcGdbs
46.exceed the materiality level 超过重要性水平 .w6eJ4]
47.approach the materiality level 接近重要性水平 Xj+q~4{|vt
48.an acceptably low level 可接受水平 l_/C65%.:
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 9H]_4?aX
50.misstatements or omissions 错报或漏报 5wC* ?>/
51.aggregate 总计 qIwV q!=
52.subsequent events 期后事项 ~F,
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53.adjust the financial statements 调整财务报表 V+wH?H=
54.perform additional audit procedures 实施追加的审计程序 $\a5&1rl
55.audit risk 审计风险 )<4_:
56.detection risk 检查风险 1U\$iy8}
57.inappropriate audit opinion 不适当的审计意见 _L.
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58.material misstatement 重大的错报 IO.<q,pP!_
59.tolerable misstatement 可容忍错报 M~6@20$oW
60.the acceptable level of detection risk 可接受的检查风险 FZpKFsPx
61.assessed level of material misstatement risk 重大错报风险的评估水平 C.!_]Pxs
62.simall business 小规模企业 FrTg4
63.accounting system 会计系统 ;%q39U}
64.test of control 控制测试 o[6y+ <'o
65.walk-through test 穿行测试 fvo<(c#Y#
66.communication 沟通 |f2A89
67.flow chart 流程图 &217l2X
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68.reperformance of internal control 重新执行 -dTLunv
69.audit evidence 审计证据 &[|VZ[
70.substantive procedures 实质性程序
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71.assertions 认定 6\dX
72.esistence 存在 cm>E[SHr
73.occurrence 发生 -[#n+`M
74.completeness 完整性 1@sM1WMX
75.rights and obligations 权利和义务 ES:!Vx9t0|
76.valuation and allocation 计价和分摊 zxZtz
77.cutoff 截止 ? S=W&
78.accuracy 准确性 S9Y[4*//
79.classification 分类 bNzqls$
80.inspection 检查 eTE2J~\
81.supervision of counting 监盘 &bC}3D
82.observation 观察 Vj^dD9:
83.confirmation 函证 X.|Ygx
84.computation 计算 R 4EEelSZu
85.analytical procedures 分析程序 ,qFA\cO*
86.vouch 核对 f!GHEhQ9
87.trace 追查 &y_? rH
88.audit sampling 审计抽样 CVKnTEs
89.error 误差 uVU`tDzd:
90.expected error 预期误差 -
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91.population 总体
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92.sampling risk 抽样风险 /-*hjX$n
93.non- sampling risk 非抽样风险 !)H*r|*[
94.sampling unit 抽样单位 @]
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95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 [F([
97.the risk of under reliance 信赖不足风险 M[Y4_$k<-
98.the risk of over reliance 信赖过度风险 sB*o)8
99.the risk of incorrect rejection 误拒风险 5h_5Z~
100. the risk of incorrect acceptance 误受风险 hFb
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101.working trial balance 试算平衡表 XdIah<F2
102.index and cross-referencing 索引和交叉索引 8cr NOZS6
103.cash receipt 现金收入 {K.rl%_|N
104.cash disbursement 现金支出 ;lfWuU%R
105.bank statement 银行对账单 Gi$gtLtNh
106.bank reconciliation 银行存款余额调节表 2>y:N.
107.balance sheet date 资产负债表日 ,Q2N[Jwd$
108.net realizable value 可变现净值 LdTIR]
109.storeroom 仓库 71iRG*O
110.sale invoice 销售发票 [ #]jC[
111.price list 价目表 ;~tsF.=
112.positive confirmation request 积极式询证函 IKm&xzV-
113.negative confirmation request 消极式询证函 DzDj)7
114.purchase requisition 请购单 X=_Z(;<&
115.receiving report 验收报告 gL]'B!dGd
116.gross margin 毛利 Gp1EJ2d8
117.manufacturing overhead 制造费用 !UNNjBBP7
118.material requisition 领料单 5RhF+p4
119.inventory-taking 存货盘点 <?|6*2_=
120.bond certificate 债券 ep?:;98|t
121.stock certificate 股票 Qb@eK$wo}
122.audit report 审计报告 dq8+m(7k
123.entity 被审计单位 @InJ_9E
124.addressee of the audit report 审计报告的收件人 0BC`iql5
125.unqualified opinion 无保留意见 lP0k:
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 UH40~LxIma
128.adverse opinion 否定意见 BvJ=iB<E
129 Auditors‘Report审计报告 GVObz?Z]SB
130 internal audit内部审计 ZlM_m
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131 public sector audit政府审计 2v^lD('
账项基础审计accounting number-based audit SI_?~Pf3k
风险导向审计方法risk-oriented audit approach 8kbB
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