1.audit 审计 |l|]Tw
2.attestation FX^E |
鉴证 +{I\r|
3.credibility J53;w:O
可信赖程度 hJ<2bgQo
4.audit of financial statements 财务报表审计 [GuDMl3hC
5.agreed-upon procedures 执行商定程序 ?MYD}`Cv
6.high levels of assurance 高水平保证 E)P1`X
7.compilation 编制 U)!AH^{32
8.reliability 可靠性 cTnbI4S;
9.relevance 相关性 RFC;1+Jn
10.professional skepticism 职业谨慎 (`NRF6'&1L
11.objectivity 客观性 kUt9'|9!
12. professional competence 专业胜任能力 %)D7Dr
13.Senior/CPA-in-charge 项目经理 FCWphpz
14.audit engagement letter 业务约定书 JK(&E{80
15.recurring audit 连续审计 .+|DN"PgJ
16.the client 委托人 J]0#M:w&
17.change CPA 更换注册会计师 ~roHnJ>
18.the existing CPA 现任注册会计师 JdHc'WtS!|
19.the successor CPA 后任注册会计师 ]G B},
20.the preceding CPA前任注册会计师 $-RhCnE
21.issue the audit report 出具审计报告 2z\F m/Z.
22.expert 专家 s]iOC6v
23.the board of directors 董事会 XbC8t &Q],
24.knowledge of the entity‘ s business 了解被审计单位情况 + LwoBn>6
25.assess material misstatement risks评估重大错报风险 zEW:Xe)
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 =;H'~
27.a general knowledge of ————- 初步了解―――的情况 DR /)hAE
28.a more knowledge of—————— 进一步了解的情况 {Y[D!W2y
29.the prior year‘s working papers 以前年度工作底稿 l.x }I"tf
30.minutes of meeting 会议纪要 4m*(D5Y=|
31.business risks 经营风险 pJz8e&wyLM
32.appropriateness 适当性 u-_$?'l;~
33.accounting estimate 会计估计 \bOjb\ w$
34.management representations 管理层声明 `<zb
35.going concern assumption 持续经营假设 F47n_JV!d
36.audit plan 审计计划 kA4ei
37.significant audit areas 重点审计领域 FW DuH`-5
38.error 错误 lt4jnV2"a
39.fraud舞弊 VK;x6*Y
40.modified or additional procedures 修改或追加审计程序 \6 hL W_q1
41.misappropriation of assets 侵占资产 1Ol]^'y7)
42.transactions without substance 虚假交易 q4i8Sp>
43.unusual pressures 异常压力 >~rd5xlk
44.the suspected noncompliance 涉嫌存在违法行为 X{}#hyYk"
45.materialiy 重要性 !yX<v%>_0
46.exceed the materiality level 超过重要性水平 Rda1X~-g
47.approach the materiality level 接近重要性水平 noA\5&hqW
48.an acceptably low level 可接受水平 I_G>W3
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 \&5@ yh
50.misstatements or omissions 错报或漏报 p*,P%tX
51.aggregate 总计 8>Z$/1Mh
52.subsequent events 期后事项 Y:%)cUxA
53.adjust the financial statements 调整财务报表 zD^f%p ["#
54.perform additional audit procedures 实施追加的审计程序 o%%x'uC
55.audit risk 审计风险 4i/q^;`
56.detection risk 检查风险 }+
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57.inappropriate audit opinion 不适当的审计意见 $`{q[ {
58.material misstatement 重大的错报 @/~k8M/
59.tolerable misstatement 可容忍错报 VaSNFl1_M
60.the acceptable level of detection risk 可接受的检查风险 _[i=TqVmf
61.assessed level of material misstatement risk 重大错报风险的评估水平 8(5E<&JP
62.simall business 小规模企业 |OZ>/l {
63.accounting system 会计系统 -]\E}Ti
64.test of control 控制测试 'c0'P%[5A
65.walk-through test 穿行测试 ~'J =!Xy
66.communication 沟通 :{:?D\%6
67.flow chart 流程图 t;dQ~e20
68.reperformance of internal control 重新执行 +?Jk@lE<
69.audit evidence 审计证据 o
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70.substantive procedures 实质性程序 -\'.JA_
71.assertions 认定 X/-KkC
72.esistence 存在 v*~
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73.occurrence 发生 CS5jJi"pD3
74.completeness 完整性 pq?[ wp"
75.rights and obligations 权利和义务 :Q
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76.valuation and allocation 计价和分摊 UD<^r]'x
77.cutoff 截止 G^rh*cb K
78.accuracy 准确性 1LE^dS^V
79.classification 分类 b?] S&)"9
80.inspection 检查 C}=_8N
81.supervision of counting 监盘 n5k^v$'
82.observation 观察 (
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83.confirmation 函证 9Ir~X|}\iL
84.computation 计算 J)8pqa
85.analytical procedures 分析程序 )SL@>Cij
86.vouch 核对 ,}IER
87.trace 追查 3cfZ!E~^kc
88.audit sampling 审计抽样 ;}eEG{`Y
89.error 误差 nUud?F^_
90.expected error 预期误差 ro&Y7m
91.population 总体 OpbT63@L
92.sampling risk 抽样风险 )fd-IYi-3
93.non- sampling risk 非抽样风险 _X%6 +0M
94.sampling unit 抽样单位 Fm$n@RbX
95.statistical sampling 统计抽样 h w ;d m
96.tolerable error 可容忍误差 y>7VxX0xi
97.the risk of under reliance 信赖不足风险 {`K]sa7`
98.the risk of over reliance 信赖过度风险 I6hhU;)C
99.the risk of incorrect rejection 误拒风险 9(^X2L&Z
100. the risk of incorrect acceptance 误受风险 /[|}rqX(
101.working trial balance 试算平衡表 <S8I"8
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102.index and cross-referencing 索引和交叉索引 4-M6C 5#.
103.cash receipt 现金收入 RM^?&PM85
104.cash disbursement 现金支出 /
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105.bank statement 银行对账单 GrLM${G
106.bank reconciliation 银行存款余额调节表 "`jZ(+
107.balance sheet date 资产负债表日 v[,v{5b
108.net realizable value 可变现净值 ZaRr2Z:!
109.storeroom 仓库 >|_gT%]5
110.sale invoice 销售发票 Xw*%3'
111.price list 价目表 t)oES>W1
112.positive confirmation request 积极式询证函 `FYtiv?G
113.negative confirmation request 消极式询证函 #>E3' 5b
114.purchase requisition 请购单 ^C:{z)"h
115.receiving report 验收报告 f^6&Fb>
116.gross margin 毛利 3d#9Wyxs
117.manufacturing overhead 制造费用 KtfkE\KP
118.material requisition 领料单 Nn,vdu{^2
119.inventory-taking 存货盘点 hHfe6P
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120.bond certificate 债券 lrmt)BLoh
121.stock certificate 股票 [al(>Wr9
122.audit report 审计报告 SrQ4y`?
123.entity 被审计单位 >uyeI&z
124.addressee of the audit report 审计报告的收件人 c<+g|@A#
125.unqualified opinion 无保留意见 ui.QYAYaV
126.qualified opinion 保留意见 Lt;.Nw
127.disclaimer of opinion 无法表示意见 ~51kiQW
128.adverse opinion 否定意见 |~/3u/
129 Auditors‘Report审计报告 =0PNHO\gl
130 internal audit内部审计 Lem\UD$D`
131 public sector audit政府审计 ,);=
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账项基础审计accounting number-based audit ++T
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风险导向审计方法risk-oriented audit approach c6?c>*z