1.audit 审计 G\3@QgyQ
2.attestation -Gjz;/s%XH
鉴证 Enr8"+.(
3.credibility F/;uN5{o
可信赖程度 {2?o:
4.audit of financial statements 财务报表审计 <wV?B9j
5.agreed-upon procedures 执行商定程序 . zf#S0y%(
6.high levels of assurance 高水平保证 g}nlb.b]{m
7.compilation 编制 j]i:~9xKW
8.reliability 可靠性 8+m;zvDSU
9.relevance 相关性 <}x_F)E[t
10.professional skepticism 职业谨慎 1B+uv0lA
11.objectivity 客观性 >]uV
12. professional competence 专业胜任能力 ;~Y0H9`
13.Senior/CPA-in-charge 项目经理 9fR`un)f}
14.audit engagement letter 业务约定书 Stqlp<xy
15.recurring audit 连续审计
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16.the client 委托人 p<IMWe'tP
17.change CPA 更换注册会计师 J*s!(J |Q
18.the existing CPA 现任注册会计师 )Cl!, m)~
19.the successor CPA 后任注册会计师 m~a'
20.the preceding CPA前任注册会计师 ZaYux-0]kF
21.issue the audit report 出具审计报告 e\%emp->
22.expert 专家 m":lKXpQ
23.the board of directors 董事会 B;.]<k'3
24.knowledge of the entity‘ s business 了解被审计单位情况 "@IrBi6
25.assess material misstatement risks评估重大错报风险 %:rct
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 R5=2EwrGP
27.a general knowledge of ————- 初步了解―――的情况 WO{V,<;
28.a more knowledge of—————— 进一步了解的情况 '?Fw]z1$
29.the prior year‘s working papers 以前年度工作底稿 MU2ufKq4)
30.minutes of meeting 会议纪要 R B7?T5G
31.business risks 经营风险 a~>.
32.appropriateness 适当性 n<47#-
33.accounting estimate 会计估计 3dm lP2
34.management representations 管理层声明 )i@j``P
35.going concern assumption 持续经营假设 yxq+<A4,a
36.audit plan 审计计划 2L}F=$zz
37.significant audit areas 重点审计领域 =@w,
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38.error 错误 }S84^2J_
39.fraud舞弊 wWV`k
40.modified or additional procedures 修改或追加审计程序 Q
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41.misappropriation of assets 侵占资产 RzG7Xr=t
42.transactions without substance 虚假交易 f?)BAah
43.unusual pressures 异常压力 7,Tg>,%Q
44.the suspected noncompliance 涉嫌存在违法行为 Sb@:ercC,
45.materialiy 重要性 /.!ytHw8
46.exceed the materiality level 超过重要性水平 #P[d?pY
47.approach the materiality level 接近重要性水平 'r_{T=
48.an acceptably low level 可接受水平 z3RD*3b
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 26n+v(re
50.misstatements or omissions 错报或漏报 yhF{
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51.aggregate 总计 Y>v(UU
52.subsequent events 期后事项 I75>$"$<
53.adjust the financial statements 调整财务报表 .ET@J`"M
54.perform additional audit procedures 实施追加的审计程序 (80 Tbi~+
55.audit risk 审计风险 CMk0(sztU_
56.detection risk 检查风险 Th&-n%r9K
57.inappropriate audit opinion 不适当的审计意见 *xY}?vSs
58.material misstatement 重大的错报 \va'>?#o1
59.tolerable misstatement 可容忍错报 nff
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60.the acceptable level of detection risk 可接受的检查风险 $-4OveS~B
61.assessed level of material misstatement risk 重大错报风险的评估水平 VKUoVOFvPR
62.simall business 小规模企业 9I3vW]0x[
63.accounting system 会计系统 yU"pU>fV@
64.test of control 控制测试 9X<o8^V
65.walk-through test 穿行测试 8^bc4(H
66.communication 沟通 ]PlDe8
67.flow chart 流程图 1u4)
68.reperformance of internal control 重新执行 f0UB?
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69.audit evidence 审计证据 '~-JR>
70.substantive procedures 实质性程序 l)
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71.assertions 认定 !*Hgl\t6a
72.esistence 存在 Qoa gy L
73.occurrence 发生 j*2Q{ik>J
74.completeness 完整性 1eiV[z$?
75.rights and obligations 权利和义务 ~loJYq'y
76.valuation and allocation 计价和分摊 )tc"4lp-
77.cutoff 截止 v2X>%
78.accuracy 准确性 '9O4$s1
79.classification 分类 wNzALfS
80.inspection 检查 8WT^ES~C
81.supervision of counting 监盘 =*K~U# uoC
82.observation 观察 cb ICO
83.confirmation 函证 QuEfV ?)_4
84.computation 计算 ){yw
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85.analytical procedures 分析程序 Vaj4p""\F
86.vouch 核对 d1&RK2
87.trace 追查 \1k(4MWd
88.audit sampling 审计抽样 Wz}DC7
89.error 误差 hEG-,
90.expected error 预期误差 Vn:BasS%
91.population 总体 -Ucj|9+(a
92.sampling risk 抽样风险 BK,h$z7#6
93.non- sampling risk 非抽样风险 ^.']-XjC
94.sampling unit 抽样单位 Z' cQ<
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95.statistical sampling 统计抽样 H)#HK!F6f
96.tolerable error 可容忍误差 Yc5{M*w
97.the risk of under reliance 信赖不足风险 bwHl}3
98.the risk of over reliance 信赖过度风险 ED9uKp<Wbv
99.the risk of incorrect rejection 误拒风险 _FV<[x,nE8
100. the risk of incorrect acceptance 误受风险 }d<xbL!#
101.working trial balance 试算平衡表 if|j)h&
102.index and cross-referencing 索引和交叉索引 a(|YLN
103.cash receipt 现金收入 <>!Y[Xr^
104.cash disbursement 现金支出 *RM?SE6;
105.bank statement 银行对账单 _,S
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106.bank reconciliation 银行存款余额调节表 Y8*k18~
107.balance sheet date 资产负债表日 ?`& l Y
108.net realizable value 可变现净值 D%PrwfR
109.storeroom 仓库 Q@M>DA!d^V
110.sale invoice 销售发票 ohI>\
111.price list 价目表 p#-;u1-B
112.positive confirmation request 积极式询证函 \FVm_)
113.negative confirmation request 消极式询证函 l| /tKW
114.purchase requisition 请购单 }zA
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115.receiving report 验收报告 #X~{p4Lr
116.gross margin 毛利 :g1C,M~
117.manufacturing overhead 制造费用 Z0fl]3p
118.material requisition 领料单 q]1HCWde
119.inventory-taking 存货盘点 &``dI,NC
120.bond certificate 债券 4Ji6B)B
121.stock certificate 股票 /^#8z(@B
122.audit report 审计报告 k]J!E-yI8
123.entity 被审计单位 DA>
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124.addressee of the audit report 审计报告的收件人 aD
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125.unqualified opinion 无保留意见 R-lB.9e#M
126.qualified opinion 保留意见 ZS\jbii8
127.disclaimer of opinion 无法表示意见 bnll-G|
128.adverse opinion 否定意见 B.zRDB}i=
129 Auditors‘Report审计报告 cmw2EHTT<
130 internal audit内部审计 j%|#8oV
131 public sector audit政府审计 <<xUh|zE
账项基础审计accounting number-based audit E=Z;T
风险导向审计方法risk-oriented audit approach FlWgTn>