1.audit 审计 V3 qT<}y|
2.attestation vD_u[j]
鉴证 # UjEY9"M
3.credibility VmMh+)UZ
可信赖程度 {GAsFnZk
4.audit of financial statements 财务报表审计 H a90
5.agreed-upon procedures 执行商定程序 i>WOYI9
6.high levels of assurance 高水平保证 x}_rnf_
7.compilation 编制 rAL1TU(vm
8.reliability 可靠性 A}gYc
c85Z
9.relevance 相关性 8b{U
tT
10.professional skepticism 职业谨慎 hl*MUD,
11.objectivity 客观性 M&eQ=vew.
12. professional competence 专业胜任能力 nhp)yW
13.Senior/CPA-in-charge 项目经理 Q})t<l+L
14.audit engagement letter 业务约定书 ?{?Vy9'B
15.recurring audit 连续审计 _ \_3s
16.the client 委托人 :l4^iSf
17.change CPA 更换注册会计师 MkkA{p
18.the existing CPA 现任注册会计师 RFhU#
19.the successor CPA 后任注册会计师 f(^
33k
20.the preceding CPA前任注册会计师 *h>O
W
21.issue the audit report 出具审计报告 bJANZn|H
22.expert 专家 YmZC?x_{M2
23.the board of directors 董事会 3Gj(z:)b
24.knowledge of the entity‘ s business 了解被审计单位情况 :fl*w""V@
25.assess material misstatement risks评估重大错报风险 }R4(B2vup
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 ZDW,7b%U
27.a general knowledge of ————- 初步了解―――的情况 mi*:S%;h
28.a more knowledge of—————— 进一步了解的情况 /DK*yS
29.the prior year‘s working papers 以前年度工作底稿 \a\^(`3a[
30.minutes of meeting 会议纪要 >3<&V{<K
31.business risks 经营风险 EPQ&?[6
32.appropriateness 适当性 MacL3f
33.accounting estimate 会计估计 ;|Y2r^c
34.management representations 管理层声明 6'S5sR
A
35.going concern assumption 持续经营假设 E=$7ieW
36.audit plan 审计计划 J11dqj
37.significant audit areas 重点审计领域 TXA. 6e
38.error 错误 .WxFm@]/\
39.fraud舞弊 @ARAX\F
40.modified or additional procedures 修改或追加审计程序 [3 Wsc`Q
41.misappropriation of assets 侵占资产 J,CJPUf&
42.transactions without substance 虚假交易 Ej-=y2j{g
43.unusual pressures 异常压力 y.L|rRe@P
44.the suspected noncompliance 涉嫌存在违法行为 cpP.7ZR
45.materialiy 重要性 pyu46iE)
46.exceed the materiality level 超过重要性水平 Uh<H*o6e 9
47.approach the materiality level 接近重要性水平 1"mnzbf8*
48.an acceptably low level 可接受水平 95_[r$C
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 Lr!L}y9T+
50.misstatements or omissions 错报或漏报 A}az
m>
51.aggregate 总计 ;}UIj{sj*
52.subsequent events 期后事项 8#[%?}tK
53.adjust the financial statements 调整财务报表 ZE5-i@1
54.perform additional audit procedures 实施追加的审计程序 CUAg{]
55.audit risk 审计风险 8A`p
56.detection risk 检查风险 -MVNXAKnZ
57.inappropriate audit opinion 不适当的审计意见 EKeBTb
58.material misstatement 重大的错报 S-H-tFy\\
59.tolerable misstatement 可容忍错报 ]w1BJZa36
60.the acceptable level of detection risk 可接受的检查风险 `kaR@t
61.assessed level of material misstatement risk 重大错报风险的评估水平 ,U
} 5
62.simall business 小规模企业 dVY(V&p
63.accounting system 会计系统 'fp<FeTg
64.test of control 控制测试 @g@fL %
65.walk-through test 穿行测试 Z&?+&q
r^
66.communication 沟通 F[Guy7?O
67.flow chart 流程图 -oaG|
68.reperformance of internal control 重新执行 vV$hGS(f~
69.audit evidence 审计证据 2zmQp
70.substantive procedures 实质性程序 .3S\Rrv
71.assertions 认定 .:#_5K
72.esistence 存在 x"zjN'|
73.occurrence 发生 X#f+m) S
74.completeness 完整性 mmpr]cT@'k
75.rights and obligations 权利和义务 B.C H9M
76.valuation and allocation 计价和分摊 ,?7xb]h
77.cutoff 截止 y~4SKv
$
78.accuracy 准确性 ;r0|_mnf
79.classification 分类 Y ;~~?[6
80.inspection 检查 mE3SiR "
81.supervision of counting 监盘 gKm@B{rC
82.observation 观察 $Hl+iF4j<
83.confirmation 函证 hPEp0("
84.computation 计算 $)kBz*C[
85.analytical procedures 分析程序 auyKLT3C
86.vouch 核对 a
V+o\fId
87.trace 追查 c:`` Y:
88.audit sampling 审计抽样 ,_5YaX:<4
89.error 误差 ,&zjOc_v
90.expected error 预期误差 _taHf %\4
91.population 总体 Tvksf!ba
92.sampling risk 抽样风险 ib""Fv7{
93.non- sampling risk 非抽样风险 e!2%k u
94.sampling unit 抽样单位 6S&=OK^
95.statistical sampling 统计抽样 f>"!-3
96.tolerable error 可容忍误差 :DJ7d
97.the risk of under reliance 信赖不足风险 !txELA~24
98.the risk of over reliance 信赖过度风险 J6^C
t
99.the risk of incorrect rejection 误拒风险 08d_DCR
100. the risk of incorrect acceptance 误受风险 P(YG@
101.working trial balance 试算平衡表 "
JQt#[9l
102.index and cross-referencing 索引和交叉索引 zvK5Zxl
103.cash receipt 现金收入 x(/@Pt2B
104.cash disbursement 现金支出 ;o
w~vO,x
105.bank statement 银行对账单 3A}nNHpN
106.bank reconciliation 银行存款余额调节表 &xiDG=I#
107.balance sheet date 资产负债表日 CL@h!h554_
108.net realizable value 可变现净值 #.<F 5
109.storeroom 仓库 0:B^
110.sale invoice 销售发票 *n|0\V<
111.price list 价目表 L->f=
8L
112.positive confirmation request 积极式询证函 d;NFkA(df
113.negative confirmation request 消极式询证函 |au qj2
114.purchase requisition 请购单 &Lt$a_y>
115.receiving report 验收报告 \w0b"p
116.gross margin 毛利 zcD_}t_K
117.manufacturing overhead 制造费用 :z0>H5
118.material requisition 领料单 ~b6<uRnM.
119.inventory-taking 存货盘点 8HRPJSO~g
120.bond certificate 债券 Oih2UrF
121.stock certificate 股票
Sfoy8<j
122.audit report 审计报告 TXh@
123.entity 被审计单位 sG1]A:_<C
124.addressee of the audit report 审计报告的收件人
mP$G
9R
125.unqualified opinion 无保留意见 N5 rG.6K
126.qualified opinion 保留意见 ~q_+;W.
127.disclaimer of opinion 无法表示意见 b[[6X
128.adverse opinion 否定意见 |n6
Q
129 Auditors‘Report审计报告 EDidg"0p
130 internal audit内部审计 c%LB|(@j{
131 public sector audit政府审计 ng&EGM
账项基础审计accounting number-based audit 1-N
X>E5
风险导向审计方法risk-oriented audit approach >K|G LP