1.audit 审计 :%s9<g;-h_
2.attestation Kz 'W
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鉴证 *mBn''a"*
3.credibility .H9!UQ&It
可信赖程度 Rk`c'WP0*
4.audit of financial statements 财务报表审计 <y!6HJ"
5.agreed-upon procedures 执行商定程序 ZP?](RV>xg
6.high levels of assurance 高水平保证 6:QJ@j\
7.compilation 编制 :Rq@ %rL
8.reliability 可靠性 HaLEQ73
9.relevance 相关性 1=#`&f5f&
10.professional skepticism 职业谨慎 ,![C8il,
11.objectivity 客观性 \QYs(nm?k
12. professional competence 专业胜任能力 Be?mIwc_g
13.Senior/CPA-in-charge 项目经理 J2yq|n?2gq
14.audit engagement letter 业务约定书 .8g&V|
15.recurring audit 连续审计 \$9S_z
16.the client 委托人 ? p\'S
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17.change CPA 更换注册会计师 +]UPY5:F
18.the existing CPA 现任注册会计师 o$2f
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19.the successor CPA 后任注册会计师 MQp1j
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20.the preceding CPA前任注册会计师 Z;lE-`Z*(F
21.issue the audit report 出具审计报告 ISOPKZ#F
22.expert 专家 *FOTq'%i
23.the board of directors 董事会 |
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24.knowledge of the entity‘ s business 了解被审计单位情况 V$^x]z
25.assess material misstatement risks评估重大错报风险 At.WBa3j%{
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 {:fyz#>>^
27.a general knowledge of ————- 初步了解―――的情况 =]"[?a >
28.a more knowledge of—————— 进一步了解的情况 vzy/Rq
29.the prior year‘s working papers 以前年度工作底稿 Cc9<ABv?
30.minutes of meeting 会议纪要 +Hv%m8'0|
31.business risks 经营风险 vR#A7y @!
32.appropriateness 适当性 |A &Nv~.)
33.accounting estimate 会计估计 /V:%}Z
34.management representations 管理层声明 B>-Iv_
35.going concern assumption 持续经营假设 #O=^%C7p
36.audit plan 审计计划 (S1$g ~t;
37.significant audit areas 重点审计领域 |yw-H2k1
38.error 错误 *$uKg zv3
39.fraud舞弊 <@e6zQG
40.modified or additional procedures 修改或追加审计程序 p5>TL!4M
41.misappropriation of assets 侵占资产 kU4Zij-
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42.transactions without substance 虚假交易 mrk Q20D
43.unusual pressures 异常压力 hnH:G`[F
44.the suspected noncompliance 涉嫌存在违法行为 nhQ.U>&-M
45.materialiy 重要性 O^|,Cbon6
46.exceed the materiality level 超过重要性水平 v k.Y2
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47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 Zb8i[1 P
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 21G]d
50.misstatements or omissions 错报或漏报 u~%
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51.aggregate 总计 &<k)W
52.subsequent events 期后事项 a]$KI$)e
53.adjust the financial statements 调整财务报表 9sJbz=o]r
54.perform additional audit procedures 实施追加的审计程序 x&8fmUS:@;
55.audit risk 审计风险 r'w5i1C+
56.detection risk 检查风险 <)y'Ot0 y
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 }evc]?1(
59.tolerable misstatement 可容忍错报 Q y$8!(
60.the acceptable level of detection risk 可接受的检查风险 ~r&Q\G
61.assessed level of material misstatement risk 重大错报风险的评估水平 {ZN{$Ad3/
62.simall business 小规模企业 j@2
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63.accounting system 会计系统 S &cH1QZ
64.test of control 控制测试 $F;$-2
65.walk-through test 穿行测试 vqv(KsD+::
66.communication 沟通 I-&/]<5y
67.flow chart 流程图 u&r@@p.
68.reperformance of internal control 重新执行 1b* dC;<
69.audit evidence 审计证据 ~"+[VE5
70.substantive procedures 实质性程序 )Q~Q.
71.assertions 认定 |0A n|18
72.esistence 存在 )bPwB.} kq
73.occurrence 发生 >-EoE;s
74.completeness 完整性 g 9>p?XY
75.rights and obligations 权利和义务 ]^ZC^z;H
76.valuation and allocation 计价和分摊 vWjK[5
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77.cutoff 截止 `[57U,v
78.accuracy 准确性 1QjrL@$>15
79.classification 分类 B~yD4^
80.inspection 检查 JnV$)EYi
81.supervision of counting 监盘 //K]zu
82.observation 观察 7A3e-51>
83.confirmation 函证 +-
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84.computation 计算 /xj'Pq((}p
85.analytical procedures 分析程序 %+xh
86.vouch 核对 &hjrJ/'^
87.trace 追查 e>sr)M
88.audit sampling 审计抽样 Scxf5x-
89.error 误差 0z.`
90.expected error 预期误差 G'}%m;-mt
91.population 总体 "R4~
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92.sampling risk 抽样风险 .:l78>f
93.non- sampling risk 非抽样风险 5wP(/?sRy
94.sampling unit 抽样单位 nLdI>c9R
95.statistical sampling 统计抽样 :,]%W $f=
96.tolerable error 可容忍误差 ?8YHz
97.the risk of under reliance 信赖不足风险 x\I9J4Q
98.the risk of over reliance 信赖过度风险 j$N`JiKM
99.the risk of incorrect rejection 误拒风险 pr@8PD2%
100. the risk of incorrect acceptance 误受风险 ]+d.X]
101.working trial balance 试算平衡表 BU]9eF!>h
102.index and cross-referencing 索引和交叉索引 }^)M)8zS
103.cash receipt 现金收入 dRas9g
104.cash disbursement 现金支出 AO>K
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105.bank statement 银行对账单 3U1xKF
106.bank reconciliation 银行存款余额调节表 F RS@-P
107.balance sheet date 资产负债表日 sN^R Z0!>
108.net realizable value 可变现净值 [rE,fR
109.storeroom 仓库 9~Q.[ A
110.sale invoice 销售发票 u+XZdV
111.price list 价目表
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112.positive confirmation request 积极式询证函 yd`.Rb&V
113.negative confirmation request 消极式询证函 "4n_MV>p
114.purchase requisition 请购单 a+r0@eFLc
115.receiving report 验收报告 1fEV^5I
116.gross margin 毛利 aHwr
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117.manufacturing overhead 制造费用 Kax85)9u
118.material requisition 领料单 -L1{0{Z
119.inventory-taking 存货盘点 !{r Gt`y
120.bond certificate 债券 8~}Ti*Urc
121.stock certificate 股票 0^:O:X
122.audit report 审计报告 0Oe@0L%^3"
123.entity 被审计单位 *8X: fq
124.addressee of the audit report 审计报告的收件人 4*F+-fu
125.unqualified opinion 无保留意见 IjJ3C
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126.qualified opinion 保留意见 khW3z*e#
127.disclaimer of opinion 无法表示意见 wQ4/eQ*
128.adverse opinion 否定意见 iMJ jWkk
129 Auditors‘Report审计报告 Rz*%(2Vz
130 internal audit内部审计 Ed_A#@V
131 public sector audit政府审计 -zG/@.
账项基础审计accounting number-based audit PlTY^N6Hn
风险导向审计方法risk-oriented audit approach 3mr9}P9;