1.audit 审计 Cj3C%W
2.attestation d>k"#|
鉴证 t{g7 :A
3.credibility
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可信赖程度 3{ FUFx
4.audit of financial statements 财务报表审计 <x O"
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5.agreed-upon procedures 执行商定程序 $^ZugD
6.high levels of assurance 高水平保证 4PDxmH]y
7.compilation 编制 q-5U,!!W/
8.reliability 可靠性 gzd)7np B2
9.relevance 相关性 |x/00XhS
10.professional skepticism 职业谨慎 k
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11.objectivity 客观性 g|V md
12. professional competence 专业胜任能力 '@3Kq\/
13.Senior/CPA-in-charge 项目经理 ;Q8LA",5d
14.audit engagement letter 业务约定书 }MCJ$=5
15.recurring audit 连续审计 %D
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16.the client 委托人 ,#blY~h8^
17.change CPA 更换注册会计师 n04lTME
18.the existing CPA 现任注册会计师 }35HKgqX
19.the successor CPA 后任注册会计师 's7 (^1hH
20.the preceding CPA前任注册会计师 rc ()Eo50
21.issue the audit report 出具审计报告 x2@W,?oPm
22.expert 专家
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23.the board of directors 董事会 0fP-[7P
24.knowledge of the entity‘ s business 了解被审计单位情况 L.R4 iN
25.assess material misstatement risks评估重大错报风险 ZT1IN6;8W
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 LqcHsUFj
27.a general knowledge of ————- 初步了解―――的情况 $CP_oEb
28.a more knowledge of—————— 进一步了解的情况 alz2F.%Y
29.the prior year‘s working papers 以前年度工作底稿 Udl8?EVSz
30.minutes of meeting 会议纪要 PH6NU&H
31.business risks 经营风险 o@j)clf
32.appropriateness 适当性 dVe
33.accounting estimate 会计估计 }n[
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34.management representations 管理层声明 gkRbb
35.going concern assumption 持续经营假设 pj/w9j G6
36.audit plan 审计计划 i?D
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37.significant audit areas 重点审计领域 OK \F
38.error 错误 ]O1}q!s
39.fraud舞弊 8AQ@?\Rc"2
40.modified or additional procedures 修改或追加审计程序 9aKt (g6
41.misappropriation of assets 侵占资产 d@#wK~I
42.transactions without substance 虚假交易 *Iir/6myM
43.unusual pressures 异常压力 9}*<8%PSt,
44.the suspected noncompliance 涉嫌存在违法行为 Jh!'"7
45.materialiy 重要性 m%[`
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46.exceed the materiality level 超过重要性水平 X$(Dem
47.approach the materiality level 接近重要性水平 :0'2m@x~
48.an acceptably low level 可接受水平 'BmLR{[2L
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 e=#'rDm
50.misstatements or omissions 错报或漏报 w$%1j+%&
51.aggregate 总计 TF7~eyLg
52.subsequent events 期后事项 T]0H&Oov
53.adjust the financial statements 调整财务报表 T2p;#)dP
54.perform additional audit procedures 实施追加的审计程序 _DAj$$ Ru4
55.audit risk 审计风险 nLc Oz3h
56.detection risk 检查风险 7,:$, bL
57.inappropriate audit opinion 不适当的审计意见 RZrQ^tI3"
58.material misstatement 重大的错报 =&YhA}l\O
59.tolerable misstatement 可容忍错报 d&apu{
60.the acceptable level of detection risk 可接受的检查风险 h.WvPZ2U
61.assessed level of material misstatement risk 重大错报风险的评估水平 E3P2
62.simall business 小规模企业 ?@LqrKj11
63.accounting system 会计系统
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64.test of control 控制测试 3wf&,4`EX
65.walk-through test 穿行测试 nBo?r}t4
66.communication 沟通 q[Ed6FM$~
67.flow chart 流程图 /lqVMlz\77
68.reperformance of internal control 重新执行 D/x!`&.sN
69.audit evidence 审计证据 =>en<#[\:
70.substantive procedures 实质性程序 s%xhT
71.assertions 认定 SE;Yb'
72.esistence 存在 &8R!`uh1
73.occurrence 发生 6(as.U>K
74.completeness 完整性 Kg>ehn4S@
75.rights and obligations 权利和义务 '#Pg:v_
76.valuation and allocation 计价和分摊 U2TR>0l
77.cutoff 截止 G}8Zkz@+
78.accuracy 准确性 LzE$z,
79.classification 分类 _&xi})E^O]
80.inspection 检查 ]
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81.supervision of counting 监盘 r< ~pSj
82.observation 观察
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83.confirmation 函证 "s3eO
84.computation 计算 _C nl|'
85.analytical procedures 分析程序 LUN"p#1
86.vouch 核对 4/:}K>S_
87.trace 追查 j$ h>CZZ
88.audit sampling 审计抽样 A
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89.error 误差 S%{^@L+V
90.expected error 预期误差 uS}qy-8J
91.population 总体 |'ML
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92.sampling risk 抽样风险 Tc.k0n%W:b
93.non- sampling risk 非抽样风险 ~8l(,N0
94.sampling unit 抽样单位 E=eK(t(8
95.statistical sampling 统计抽样 yNU.<d 5
96.tolerable error 可容忍误差 _G0_<WH6
97.the risk of under reliance 信赖不足风险 yNc"E
98.the risk of over reliance 信赖过度风险 YRRsbm{
99.the risk of incorrect rejection 误拒风险 9hn+eU
100. the risk of incorrect acceptance 误受风险 M|DVFC
101.working trial balance 试算平衡表 +$y%
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102.index and cross-referencing 索引和交叉索引 MIF`|3$,
103.cash receipt 现金收入 ~>-MV
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104.cash disbursement 现金支出 C(@#I7 G
105.bank statement 银行对账单 [3|&!:4g6
106.bank reconciliation 银行存款余额调节表 E8LA+dKN:
107.balance sheet date 资产负债表日 ^T&@(|o
108.net realizable value 可变现净值 *3Qwmom
109.storeroom 仓库 |f IIfYE
110.sale invoice 销售发票 h}$g}f%$+
111.price list 价目表 TG^?J`
112.positive confirmation request 积极式询证函 2*)2c[/0F
113.negative confirmation request 消极式询证函 Svqj@@_f
114.purchase requisition 请购单 {Uj-x
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115.receiving report 验收报告 g:rjt1w`D
116.gross margin 毛利 vmsrypm
117.manufacturing overhead 制造费用 734f&2
118.material requisition 领料单 'JK"3m}nT
119.inventory-taking 存货盘点 l2Pry'3
120.bond certificate 债券 $s.:H4:I
121.stock certificate 股票 (<KFA,
122.audit report 审计报告 5x? YFq6k
123.entity 被审计单位 )Bw}T
124.addressee of the audit report 审计报告的收件人 0Fc^c[
125.unqualified opinion 无保留意见 }huFv*<@'
126.qualified opinion 保留意见 CR8szMa
127.disclaimer of opinion 无法表示意见 rHaj~s 4
128.adverse opinion 否定意见 XDQ5qfE|
129 Auditors‘Report审计报告 ic;M=dsh:
130 internal audit内部审计 +{h.nqdAE
131 public sector audit政府审计 MP_LdJM1E
账项基础审计accounting number-based audit ,7h0y
风险导向审计方法risk-oriented audit approach !fmbm4!a