1.audit 审计 [PhT
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2.attestation 3d>3f3D8;
鉴证 U WU PY
3.credibility mu>L9Z~(L_
可信赖程度 )HL[_WfY
4.audit of financial statements 财务报表审计 ~
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5.agreed-upon procedures 执行商定程序 C-TATH%f^
6.high levels of assurance 高水平保证 0ECQ>Ux:
7.compilation 编制 b~u53
8.reliability 可靠性 >T)#KQ1t
9.relevance 相关性 m%p;>:"R
10.professional skepticism 职业谨慎 'KU)]v
11.objectivity 客观性 4#fgUlV
12. professional competence 专业胜任能力 R #\o*Ta
13.Senior/CPA-in-charge 项目经理 rHMr8,J;
14.audit engagement letter 业务约定书 Wu1">|
15.recurring audit 连续审计 1UwpLd
16.the client 委托人 iiWm>yy
17.change CPA 更换注册会计师 \G~<O071
18.the existing CPA 现任注册会计师 u]uUm1Er
19.the successor CPA 后任注册会计师 dBG5IOD
20.the preceding CPA前任注册会计师 5ieF8F%
21.issue the audit report 出具审计报告 ,QZNH?Cp/
22.expert 专家 s~)I1G
23.the board of directors 董事会 H7}@56
24.knowledge of the entity‘ s business 了解被审计单位情况 VmbfwHRWb
25.assess material misstatement risks评估重大错报风险 q(nPI
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 iuGly~
27.a general knowledge of ————- 初步了解―――的情况 lI&5.,2MP
28.a more knowledge of—————— 进一步了解的情况 U'Mxf'q
29.the prior year‘s working papers 以前年度工作底稿 )C^@U&h&
30.minutes of meeting 会议纪要 bPL.8hX
31.business risks 经营风险 \5q0nB@i5y
32.appropriateness 适当性 $;Nw_S@
33.accounting estimate 会计估计 0%b!ARix
34.management representations 管理层声明 !=B=1th4
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 !hc#il'g].
37.significant audit areas 重点审计领域 f8vWN
38.error 错误 7+c}D>/`
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39.fraud舞弊 ^dP]3D1
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40.modified or additional procedures 修改或追加审计程序 v*3tqT(%
41.misappropriation of assets 侵占资产 !gX(Vh*k
42.transactions without substance 虚假交易 L_(Y[!
43.unusual pressures 异常压力 BHrNDpv
44.the suspected noncompliance 涉嫌存在违法行为 F./$nwb
45.materialiy 重要性 <3WaFi u
46.exceed the materiality level 超过重要性水平 T {B\1|2w
47.approach the materiality level 接近重要性水平 '6zk>rN
48.an acceptably low level 可接受水平 "(NJ{J#A
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 032P
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50.misstatements or omissions 错报或漏报 U+7!Vpq
51.aggregate 总计 ;>jLRx<KC
52.subsequent events 期后事项 ll#_v^
53.adjust the financial statements 调整财务报表 \O
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54.perform additional audit procedures 实施追加的审计程序 z.6I6IfL\L
55.audit risk 审计风险 71wtO
56.detection risk 检查风险 *T:gx:Sg/
57.inappropriate audit opinion 不适当的审计意见 Hr}pO"%
58.material misstatement 重大的错报 ?'%9
59.tolerable misstatement 可容忍错报 JM> 4m)h#
60.the acceptable level of detection risk 可接受的检查风险 7Pp~)Kq=
61.assessed level of material misstatement risk 重大错报风险的评估水平 i0py5Q
62.simall business 小规模企业 ~H\1dCW
63.accounting system 会计系统 f
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64.test of control 控制测试 $QC^hC
65.walk-through test 穿行测试 I>n2# -8
66.communication 沟通 bQBYzvd
67.flow chart 流程图 %YV3-W8S0
68.reperformance of internal control 重新执行 nZP%Z=p7
69.audit evidence 审计证据 s{@3G8
70.substantive procedures 实质性程序 OtD!@GQ6
71.assertions 认定 @mRda%qR
72.esistence 存在 .~Y%
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73.occurrence 发生 whb,2=gIE
74.completeness 完整性 E*]%@6tH
75.rights and obligations 权利和义务 i8 fUzg)
76.valuation and allocation 计价和分摊 6SVh6o@]
77.cutoff 截止 oV,lEXz
78.accuracy 准确性 ~9h/{$
79.classification 分类 aX,ux9#
80.inspection 检查 z>9gt
81.supervision of counting 监盘 eczS(KoL4
82.observation 观察 F?.J1]
83.confirmation 函证 YM4njkI7
84.computation 计算 ,?(IRiq%
85.analytical procedures 分析程序 }v$T1Cw
86.vouch 核对 J]mq|vE
87.trace 追查 03^?+[C
88.audit sampling 审计抽样 ; +%| !~
89.error 误差 GJP\vsaQ
90.expected error 预期误差 ]~J.YX9ST
91.population 总体 HP
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92.sampling risk 抽样风险 +E8}5pDt
93.non- sampling risk 非抽样风险 ~ s# !\Ye
94.sampling unit 抽样单位 :j4i(qcF
95.statistical sampling 统计抽样 [>xGynU0
96.tolerable error 可容忍误差 &Rxy]kBA
97.the risk of under reliance 信赖不足风险 w?Nx^)xX
98.the risk of over reliance 信赖过度风险 Tj_~ BT
99.the risk of incorrect rejection 误拒风险 &.
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100. the risk of incorrect acceptance 误受风险 Zg2F%f$Y
101.working trial balance 试算平衡表 HS[N]'dc
102.index and cross-referencing 索引和交叉索引 W
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103.cash receipt 现金收入 ]xf|xs
104.cash disbursement 现金支出 T*ir Ce
105.bank statement 银行对账单 vddh 2G
106.bank reconciliation 银行存款余额调节表 XJ9bY\>)q1
107.balance sheet date 资产负债表日 #M5[T
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108.net realizable value 可变现净值 xK;WJm"
109.storeroom 仓库 9_5tA'Q
110.sale invoice 销售发票 o])2_e5
111.price list 价目表 &]euL:C
112.positive confirmation request 积极式询证函 2%oo.?!R
113.negative confirmation request 消极式询证函 53jtwklA
114.purchase requisition 请购单 Fm,}sP"Qx
115.receiving report 验收报告 Bvy(vc=UDW
116.gross margin 毛利 "i3Q)$"S
117.manufacturing overhead 制造费用 T.R
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118.material requisition 领料单 A"`(^#a
119.inventory-taking 存货盘点 i[x;k;m2q
120.bond certificate 债券 {S;/+X,
121.stock certificate 股票 M+q|z0 U
122.audit report 审计报告 x
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123.entity 被审计单位 *[?DnF+
124.addressee of the audit report 审计报告的收件人 S/l?wwD
125.unqualified opinion 无保留意见 is,r:
126.qualified opinion 保留意见 v\ gCgx=%j
127.disclaimer of opinion 无法表示意见 P0N%77p>"
128.adverse opinion 否定意见 U3zwC5}BN
129 Auditors‘Report审计报告 )s';m$
130 internal audit内部审计 |Y42ZOK0
131 public sector audit政府审计 Q?\rwnW?U
账项基础审计accounting number-based audit ?a]uyw,
风险导向审计方法risk-oriented audit approach Ikbz3]F^V