1.audit 审计 %Ymi
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2.attestation
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鉴证 }$6L]
3.credibility }\4yU=JPK
可信赖程度 m*0YMS>Y |
4.audit of financial statements 财务报表审计 dab]>% M
5.agreed-upon procedures 执行商定程序 |}"YUk^
6.high levels of assurance 高水平保证 *D5 xbkH=.
7.compilation 编制 c-Gp|.C
8.reliability 可靠性 ;$p !dI\-Q
9.relevance 相关性 L G}{ibB
10.professional skepticism 职业谨慎 W"{Ggk`
11.objectivity 客观性 Pk?$\
12. professional competence 专业胜任能力 z4u.bU
13.Senior/CPA-in-charge 项目经理 {DO 9%ej)
14.audit engagement letter 业务约定书 E0HqXd?
15.recurring audit 连续审计 .jrNi=BP*
16.the client 委托人 )&Ii!tm3
17.change CPA 更换注册会计师 +{UY9_~\3
18.the existing CPA 现任注册会计师 h*w9{[L
19.the successor CPA 后任注册会计师 Y;'<u\^M"
20.the preceding CPA前任注册会计师 A;AQw
21.issue the audit report 出具审计报告 :X>Wd+lY:_
22.expert 专家 ;0DoZ
23.the board of directors 董事会 *^>"
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24.knowledge of the entity‘ s business 了解被审计单位情况 ;hj lRQ\
25.assess material misstatement risks评估重大错报风险 Rv1W &s&
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 -L2.cN_
27.a general knowledge of ————- 初步了解―――的情况 KsDS!O
28.a more knowledge of—————— 进一步了解的情况 yC'
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29.the prior year‘s working papers 以前年度工作底稿 Pz)lq2Zm9
30.minutes of meeting 会议纪要 8ud12^s$
31.business risks 经营风险 {3Inj8a=?A
32.appropriateness 适当性 :!gNOR6Lh
33.accounting estimate 会计估计 /t5)&
34.management representations 管理层声明 >$Y/B=e
35.going concern assumption 持续经营假设 >oh Cz@~
36.audit plan 审计计划 ay"jWL-
37.significant audit areas 重点审计领域 Pnytox
38.error 错误 5xH=w:
39.fraud舞弊 ~IhA
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40.modified or additional procedures 修改或追加审计程序 dsTX?E<R
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 ==Gc%
43.unusual pressures 异常压力 :Cq73:1\B
44.the suspected noncompliance 涉嫌存在违法行为 N0 {e7M
45.materialiy 重要性 3,PR6a,b'
46.exceed the materiality level 超过重要性水平 LV}R 9f
47.approach the materiality level 接近重要性水平 U`v2Yw3E
48.an acceptably low level 可接受水平 I0XJ&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 dT|XcVKg
50.misstatements or omissions 错报或漏报 x $uhkP
51.aggregate 总计 '-wmY?ZFxy
52.subsequent events 期后事项 fCt|8,-H
53.adjust the financial statements 调整财务报表 ljFq ;!I5
54.perform additional audit procedures 实施追加的审计程序 v l"8Oi*r^
55.audit risk 审计风险 4m*)("H
56.detection risk 检查风险 s5~k]"{j
57.inappropriate audit opinion 不适当的审计意见 sXVl4!=l6
58.material misstatement 重大的错报 Ejug2q
59.tolerable misstatement 可容忍错报 *g5bdQ:Av~
60.the acceptable level of detection risk 可接受的检查风险 /x3*oO1
61.assessed level of material misstatement risk 重大错报风险的评估水平 0 C4eer+D
62.simall business 小规模企业
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63.accounting system 会计系统 w>W #cTt
64.test of control 控制测试 gL<n?FG4b
65.walk-through test 穿行测试 ^'QO!{7f
66.communication 沟通 MQ,K%_m8
67.flow chart 流程图 $dfc@Fn^x
68.reperformance of internal control 重新执行 'LgRdtO6
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 0ix(1`Z
71.assertions 认定 z'l$;9(y
72.esistence 存在 t:wBh'K~R8
73.occurrence 发生 {4_s:+v0
74.completeness 完整性 6_mi9_w
75.rights and obligations 权利和义务 0CzQel)L:
76.valuation and allocation 计价和分摊 =O}I{dNKZV
77.cutoff 截止 w=KfkdAJ*/
78.accuracy 准确性 #]h
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79.classification 分类 l";Yw]:^
80.inspection 检查 Q4XlYgIV2A
81.supervision of counting 监盘 4DL;Y
82.observation 观察 )>@S8v,(
83.confirmation 函证 o z*;q]
84.computation 计算 9'MGv*Ho
85.analytical procedures 分析程序 2u.0AG
86.vouch 核对 8Lgt
87.trace 追查 @=kgK[t
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88.audit sampling 审计抽样 v3"6'.f;bY
89.error 误差 bi8_5I[
90.expected error 预期误差 u
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91.population 总体 [,Ehu<mEK
92.sampling risk 抽样风险 !wp1Df[
93.non- sampling risk 非抽样风险 f*%kHfaXgN
94.sampling unit 抽样单位 E&9<JS
95.statistical sampling 统计抽样 /8;m.J>bf
96.tolerable error 可容忍误差 T"xJY#)}
97.the risk of under reliance 信赖不足风险 XG|N$~N+ 2
98.the risk of over reliance 信赖过度风险 HV%/ba
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99.the risk of incorrect rejection 误拒风险 EE9w^.3a
100. the risk of incorrect acceptance 误受风险 @}y.
101.working trial balance 试算平衡表 sVx
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102.index and cross-referencing 索引和交叉索引 =p+n(C/
103.cash receipt 现金收入 AM+5_'S,
104.cash disbursement 现金支出 Zn9tG:V
105.bank statement 银行对账单 }MaY:PMA
106.bank reconciliation 银行存款余额调节表 s)Y1%#
107.balance sheet date 资产负债表日 Q6m8N
108.net realizable value 可变现净值 Pn!~U] A$%
109.storeroom 仓库 bK:U:vpYm
110.sale invoice 销售发票 _?-oPb
111.price list 价目表 tV!?Ol
112.positive confirmation request 积极式询证函 g8O6
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113.negative confirmation request 消极式询证函 y#Dh)~|k
114.purchase requisition 请购单 j(%N.f6
115.receiving report 验收报告 W>#yXg9
116.gross margin 毛利 "$(+M t^
117.manufacturing overhead 制造费用 "pkdZ
118.material requisition 领料单 +/[M
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119.inventory-taking 存货盘点 ~| j
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120.bond certificate 债券 I|rb"bG
121.stock certificate 股票 d+,!>.<3
122.audit report 审计报告 }{R*pmv$bN
123.entity 被审计单位 |gE1P/%k
124.addressee of the audit report 审计报告的收件人 ZWkRoJXNi
125.unqualified opinion 无保留意见 Au,oX2$
126.qualified opinion 保留意见 ZVgfrvZP
127.disclaimer of opinion 无法表示意见 '3S~QN
128.adverse opinion 否定意见 Et3I(X3
129 Auditors‘Report审计报告 ET.jjV
130 internal audit内部审计 l!*_[r
131 public sector audit政府审计 s| p I`
账项基础审计accounting number-based audit ?=&; A
风险导向审计方法risk-oriented audit approach <>6j>w_|