1.audit 审计 L%;fYi;n
2.attestation tJ$gH;
鉴证 L9{y1'')
3.credibility V!\'7-[R
可信赖程度 8Wba Hw_
4.audit of financial statements 财务报表审计 ,J(shc_F
5.agreed-upon procedures 执行商定程序 ]$~\GE^
6.high levels of assurance 高水平保证 0@yw#.j
7.compilation 编制 7y
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8.reliability 可靠性 .no<#l
9.relevance 相关性 18,;2Sr44
10.professional skepticism 职业谨慎 otA'
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11.objectivity 客观性 |_njN
12. professional competence 专业胜任能力 uN&UYJ'B
13.Senior/CPA-in-charge 项目经理 7bk`u'0%
14.audit engagement letter 业务约定书 +I3j2u8L
15.recurring audit 连续审计 BEtFFi6ot
16.the client 委托人 mor[AJ
17.change CPA 更换注册会计师 [2{2w68D!
18.the existing CPA 现任注册会计师 Fe1XczB
19.the successor CPA 后任注册会计师 ZiW&*nN?M
20.the preceding CPA前任注册会计师 J4%"38l
21.issue the audit report 出具审计报告 m$bYx~K
22.expert 专家 IY
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23.the board of directors 董事会 #(}'G*
24.knowledge of the entity‘ s business 了解被审计单位情况 }Qa
25.assess material misstatement risks评估重大错报风险 a$K6b5`>Rs
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
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27.a general knowledge of ————- 初步了解―――的情况 XTJA"y
28.a more knowledge of—————— 进一步了解的情况 U1Y0G[i)
29.the prior year‘s working papers 以前年度工作底稿 _Un*x5u2O
30.minutes of meeting 会议纪要 kho$At)V
31.business risks 经营风险
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32.appropriateness 适当性 Ji.FG"h+2
33.accounting estimate 会计估计 C<#_1@^:8e
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 !t[;~`d9
36.audit plan 审计计划 5,|of{8
37.significant audit areas 重点审计领域 </pt($
38.error 错误 _6m{zvyX>
39.fraud舞弊 dDA,Ps
40.modified or additional procedures 修改或追加审计程序 YpgO]\/w
41.misappropriation of assets 侵占资产 (%'`t(<
42.transactions without substance 虚假交易 NIAji3
43.unusual pressures 异常压力 d*x&Uh[K
44.the suspected noncompliance 涉嫌存在违法行为 [e>2HIS,
45.materialiy 重要性 9a#Y
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46.exceed the materiality level 超过重要性水平 l{QlJ>%~{;
47.approach the materiality level 接近重要性水平 g_@b- :$Yq
48.an acceptably low level 可接受水平 GX'S4B
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 X
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50.misstatements or omissions 错报或漏报 oT|:gih5
51.aggregate 总计 @"B{k%+
52.subsequent events 期后事项 HQSFl=Q
53.adjust the financial statements 调整财务报表 sf
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54.perform additional audit procedures 实施追加的审计程序 p+228K ;H
55.audit risk 审计风险 '|}H,I{
56.detection risk 检查风险 -Un"z6*
57.inappropriate audit opinion 不适当的审计意见 *^KEb")$
58.material misstatement 重大的错报 ]@m`bs_6
59.tolerable misstatement 可容忍错报 dXPTW;w
60.the acceptable level of detection risk 可接受的检查风险 Z5g*'
61.assessed level of material misstatement risk 重大错报风险的评估水平 Tv `&
62.simall business 小规模企业 i|0!yID0@
63.accounting system 会计系统 vuZ'Wo:S{
64.test of control 控制测试 ]F"P3':
65.walk-through test 穿行测试 "EVf1iQ
66.communication 沟通 <E:_9#Z0sc
67.flow chart 流程图 (Vn3g ra
68.reperformance of internal control 重新执行 RBHU5]5
69.audit evidence 审计证据 _88X-~.
70.substantive procedures 实质性程序 Uu|2!}^T
71.assertions 认定 )LsUO#%DO
72.esistence 存在 e:K'e2
73.occurrence 发生 ZENblh8fs
74.completeness 完整性 \p%D;g+c
75.rights and obligations 权利和义务 g][n1$%
76.valuation and allocation 计价和分摊 {P
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77.cutoff 截止 ;X:Bh8tEV
78.accuracy 准确性 h7 mk<
79.classification 分类 zCv)%y
80.inspection 检查 Zq'FOzs
81.supervision of counting 监盘 ,."wxP2u
82.observation 观察 VtMnLFMw
83.confirmation 函证 % .wx]:o
84.computation 计算 KO/#t~
85.analytical procedures 分析程序 *,)1Dcv(
86.vouch 核对 1ed^{Wa4$9
87.trace 追查 [ {HTGz@(
88.audit sampling 审计抽样 p&\DG
89.error 误差 Nrq/Pkmy
90.expected error 预期误差 ><$V:nsEO
91.population 总体 JE# H&]
92.sampling risk 抽样风险 8@){\.M
93.non- sampling risk 非抽样风险 0b<Qs88yd>
94.sampling unit 抽样单位 F&C< = l\X
95.statistical sampling 统计抽样 DHbS=Iih
96.tolerable error 可容忍误差 :2+z_+k}<
97.the risk of under reliance 信赖不足风险 ,Y16m{<eC
98.the risk of over reliance 信赖过度风险 S_^;#=_c
99.the risk of incorrect rejection 误拒风险 :H#D4O8UiH
100. the risk of incorrect acceptance 误受风险 4;(W0RQa
101.working trial balance 试算平衡表 2@Q5Ta#h
102.index and cross-referencing 索引和交叉索引 L=.@hs
103.cash receipt 现金收入 Iu(]i?Y
104.cash disbursement 现金支出 ;kZJnN"y
105.bank statement 银行对账单 mRt/d
106.bank reconciliation 银行存款余额调节表 TH55@1W,[
107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 EpTc{
109.storeroom 仓库 : GFK
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110.sale invoice 销售发票 } Fli
111.price list 价目表 tOZ-]>U
112.positive confirmation request 积极式询证函 -al
113.negative confirmation request 消极式询证函 YS<KyTb"
114.purchase requisition 请购单 :f7:@8
115.receiving report 验收报告
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116.gross margin 毛利 &i6JBZ#~,
117.manufacturing overhead 制造费用 r=xec@R]*
118.material requisition 领料单 `uqe[u;`6
119.inventory-taking 存货盘点 y 5?kv-"c
120.bond certificate 债券 $7-S\sDr
121.stock certificate 股票 |oQhtk8.
122.audit report 审计报告 -Vs;4-B{9
123.entity 被审计单位 :*R+ee,&-
124.addressee of the audit report 审计报告的收件人 a/rQ@ c>
125.unqualified opinion 无保留意见 ?;Da%VS3
126.qualified opinion 保留意见 UMMGT6s,E8
127.disclaimer of opinion 无法表示意见 "*TP@X?@f
128.adverse opinion 否定意见
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129 Auditors‘Report审计报告 =B`=f,,#3
130 internal audit内部审计 H`yUSB
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131 public sector audit政府审计 P,#l~
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账项基础审计accounting number-based audit (Zej\lEN
风险导向审计方法risk-oriented audit approach |O' gT8