1.audit 审计 ?9_RI(a.}
2.attestation f?ImQYqP
鉴证 ;Jn"^zT
3.credibility :%!}%fkxH
可信赖程度 5,>Of~YN
4.audit of financial statements 财务报表审计 ha;Xali ]
5.agreed-upon procedures 执行商定程序 zH1pW(
6.high levels of assurance 高水平保证 &nc0stuL
7.compilation 编制 3H_mR
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8.reliability 可靠性 6hE. i
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9.relevance 相关性 \WDL?(G<
10.professional skepticism 职业谨慎 y U-^w^4
11.objectivity 客观性 LIo3a38n?y
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 ,s%1#cbR
14.audit engagement letter 业务约定书 oBA]qI
15.recurring audit 连续审计 "k8Yc<`u
16.the client 委托人 V-y"@0%1
17.change CPA 更换注册会计师 "
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18.the existing CPA 现任注册会计师 X}Ey6*D:
19.the successor CPA 后任注册会计师 6z/ct|n
20.the preceding CPA前任注册会计师 GwOn&EpY!
21.issue the audit report 出具审计报告 MWsjkI`
22.expert 专家 `m~x*)L#
23.the board of directors 董事会 -:hiLZJ7-
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 F/"Q0% (m
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 0Cox+QJt
27.a general knowledge of ————- 初步了解―――的情况 I^M%+\
28.a more knowledge of—————— 进一步了解的情况 }@6/sg
29.the prior year‘s working papers 以前年度工作底稿 hmA$gR_
30.minutes of meeting 会议纪要 ?e`4
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31.business risks 经营风险 (1
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32.appropriateness 适当性 KtT.WHr(m
33.accounting estimate 会计估计 sHqs)@D
34.management representations 管理层声明 Bf72 .gx{0
35.going concern assumption 持续经营假设 V~Zi #o
36.audit plan 审计计划 qk;vn}auD]
37.significant audit areas 重点审计领域 P87!+pB(
38.error 错误 A`=;yD
39.fraud舞弊 u|!On
40.modified or additional procedures 修改或追加审计程序 di@4'$5#
41.misappropriation of assets 侵占资产 WjyuaAWY
42.transactions without substance 虚假交易 ^w0V{qF{
43.unusual pressures 异常压力 I)xB I~x
44.the suspected noncompliance 涉嫌存在违法行为 F{#m~4O
45.materialiy 重要性 6.o8vC/PZ
46.exceed the materiality level 超过重要性水平 DFgr,~
47.approach the materiality level 接近重要性水平 ")/TbTVu
48.an acceptably low level 可接受水平 ]Qo.X~]
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 -BY'E$]4
50.misstatements or omissions 错报或漏报 z (N3oBW
51.aggregate 总计 E8TJ*ZU
52.subsequent events 期后事项 L
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53.adjust the financial statements 调整财务报表 R W=<EF&
54.perform additional audit procedures 实施追加的审计程序 t SST.o3
55.audit risk 审计风险 [}7j0&
56.detection risk 检查风险 [DW}z
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 H-?wEMi)*u
59.tolerable misstatement 可容忍错报 Wq bfZx
60.the acceptable level of detection risk 可接受的检查风险 QHt;c
61.assessed level of material misstatement risk 重大错报风险的评估水平 ;(a\F
62.simall business 小规模企业 'bH',X8gF
63.accounting system 会计系统 <b-BJ2],k
64.test of control 控制测试 ~s}0z&v^te
65.walk-through test 穿行测试 ;l^4/BR
66.communication 沟通 }pE8G#O&
67.flow chart 流程图 T6X%.tR>`
68.reperformance of internal control 重新执行 j3Ng] @N
69.audit evidence 审计证据 81\$X
70.substantive procedures 实质性程序 K3eYeXV
71.assertions 认定 '%W'HqVcG1
72.esistence 存在 Bg^k~NX%
73.occurrence 发生 vepZod}D
74.completeness 完整性 9n$0OH
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75.rights and obligations 权利和义务 `w_?9^7mH
76.valuation and allocation 计价和分摊 4$~]t:n
77.cutoff 截止 FiTP-~
78.accuracy 准确性 b&LfL$
79.classification 分类 o8 A]vaa
80.inspection 检查 $rB20!
81.supervision of counting 监盘 Km~\^(a '
82.observation 观察 89I[Dg
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83.confirmation 函证 *wNX<R.
84.computation 计算 TBfX1v|Z)
85.analytical procedures 分析程序 "W_C%elg
86.vouch 核对 s]=s2.=
87.trace 追查 \z}/=Qgc
88.audit sampling 审计抽样 ];bl;BP
89.error 误差 rm7$i9DH2
90.expected error 预期误差 t@GPB]3[
91.population 总体 KFCL|9P
92.sampling risk 抽样风险 -*[?E!F
93.non- sampling risk 非抽样风险 Sz\"*W;>
94.sampling unit 抽样单位 {HV$hU+_)Q
95.statistical sampling 统计抽样 P]bq9!{1
96.tolerable error 可容忍误差 r]x;JBy
97.the risk of under reliance 信赖不足风险 RU>Hr5ebo
98.the risk of over reliance 信赖过度风险 KRS_6G],{
99.the risk of incorrect rejection 误拒风险 >U~B"'!xV
100. the risk of incorrect acceptance 误受风险 0>
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101.working trial balance 试算平衡表 5XO eYO{
102.index and cross-referencing 索引和交叉索引 FHNK%Ko
103.cash receipt 现金收入 Mr}]P(4h
104.cash disbursement 现金支出 \V@Hf"=j
105.bank statement 银行对账单 <1(:W[M
106.bank reconciliation 银行存款余额调节表 U
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107.balance sheet date 资产负债表日 0phO1h]2S)
108.net realizable value 可变现净值 X-
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109.storeroom 仓库 |aiP7C
110.sale invoice 销售发票 y(pHt
111.price list 价目表 B,SH9,
112.positive confirmation request 积极式询证函 LEM{$Fxo&
113.negative confirmation request 消极式询证函 4\HB rd#P
114.purchase requisition 请购单 P) fv:a
115.receiving report 验收报告 &Mset^o
116.gross margin 毛利 Gt&x<
117.manufacturing overhead 制造费用 @`:n +r5u
118.material requisition 领料单 KKm0@Y
119.inventory-taking 存货盘点 /Kmzi9j+
120.bond certificate 债券 Lc>9[!+#
121.stock certificate 股票 _
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122.audit report 审计报告 5YJn<XEc
123.entity 被审计单位 -b>"2B?
124.addressee of the audit report 审计报告的收件人 2[&3$-]
125.unqualified opinion 无保留意见 0G/VbS
126.qualified opinion 保留意见 $or?7 w>
127.disclaimer of opinion 无法表示意见 fH.:#O:
128.adverse opinion 否定意见 [Rh[Z #6
129 Auditors‘Report审计报告 i2{xW`AcUh
130 internal audit内部审计 wj>mk
131 public sector audit政府审计 ^'S0A=1
账项基础审计accounting number-based audit V/Hjd`n)`i
风险导向审计方法risk-oriented audit approach ,63hO.4M