1.audit 审计 !Q.c8GRUQ
2.attestation #cdLg-v
鉴证 ?b#?Vz
3.credibility QMtt:f]?i
可信赖程度 #> CN,eiZ
4.audit of financial statements 财务报表审计 .kC}. Q_
5.agreed-upon procedures 执行商定程序 ~;+i[Z&e
6.high levels of assurance 高水平保证 `W]a
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7.compilation 编制 |o!<@/iH=
8.reliability 可靠性 tH_#q"@)
9.relevance 相关性 Efp=z=E
10.professional skepticism 职业谨慎 '/sc `(`:0
11.objectivity 客观性 ^iV@NVP
12. professional competence 专业胜任能力 So`xd
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13.Senior/CPA-in-charge 项目经理 .z[+sy_
14.audit engagement letter 业务约定书 YvYav d
15.recurring audit 连续审计 ++dV5
16.the client 委托人 T&R`s+7
17.change CPA 更换注册会计师 e\yj>tQJg
18.the existing CPA 现任注册会计师 *s%s|/
19.the successor CPA 后任注册会计师 dtF6IdAf
20.the preceding CPA前任注册会计师 yLDHJ}R
21.issue the audit report 出具审计报告 G x,D'H'
22.expert 专家 J&3;6I
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23.the board of directors 董事会 >p<(CVX[
24.knowledge of the entity‘ s business 了解被审计单位情况 PA,j;{,(b
25.assess material misstatement risks评估重大错报风险 8ZIv:nO$
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 dHp6G^Y
27.a general knowledge of ————- 初步了解―――的情况 wSAm[.1i
28.a more knowledge of—————— 进一步了解的情况 QlXy9-oJ"
29.the prior year‘s working papers 以前年度工作底稿 qS2%U?S7
30.minutes of meeting 会议纪要 &McmA
31.business risks 经营风险 kkJg/:g
32.appropriateness 适当性 &
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33.accounting estimate 会计估计 61mQJHl.
34.management representations 管理层声明 w}YHCh
35.going concern assumption 持续经营假设 piId5Gx7
36.audit plan 审计计划 Etl7V
37.significant audit areas 重点审计领域 +?.,pq n<=
38.error 错误 RU{}qPs?
39.fraud舞弊 NGze: gPmO
40.modified or additional procedures 修改或追加审计程序 plf<O5'
41.misappropriation of assets 侵占资产 VtKN{sSnu
42.transactions without substance 虚假交易 <;XJ::d
43.unusual pressures 异常压力 TWs|lhC7!
44.the suspected noncompliance 涉嫌存在违法行为 ^M80 F 7
45.materialiy 重要性 r!M2H{
46.exceed the materiality level 超过重要性水平 xJ"KR:CD>
47.approach the materiality level 接近重要性水平 :?p{ga9
48.an acceptably low level 可接受水平 "
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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 9V"j=1B}
50.misstatements or omissions 错报或漏报 r[,KE.^6~#
51.aggregate 总计 b~Ruhi[E
52.subsequent events 期后事项 !e7vc[N
53.adjust the financial statements 调整财务报表 y&CUT:M6
54.perform additional audit procedures 实施追加的审计程序 xv*mK1e
55.audit risk 审计风险 ex|kD*=
56.detection risk 检查风险 }UO,R~q~
57.inappropriate audit opinion 不适当的审计意见 /F4:1
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58.material misstatement 重大的错报 {10ms_s
59.tolerable misstatement 可容忍错报 uVk8KMYU
60.the acceptable level of detection risk 可接受的检查风险 n;=A'g|Q
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 1]<!Xuk^f
63.accounting system 会计系统 7&QVw(:)M
64.test of control 控制测试 ;?[~]"
65.walk-through test 穿行测试 nY8UJy}<oL
66.communication 沟通 ex=~l O
67.flow chart 流程图 c[YjGx
68.reperformance of internal control 重新执行 jG2w(h/"
69.audit evidence 审计证据 7 dzE"m
70.substantive procedures 实质性程序 VsmL#@E
71.assertions 认定 |H A7 C
72.esistence 存在 q1gf9`0
73.occurrence 发生 x3P@AC$\
74.completeness 完整性 t,+S~Cj|
75.rights and obligations 权利和义务 x L BG}C
76.valuation and allocation 计价和分摊 IN"vi|1
77.cutoff 截止 j"V$J8)[
78.accuracy 准确性 $"i690
79.classification 分类 K+}Z
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80.inspection 检查 c]]F`B
81.supervision of counting 监盘 ;FmSL
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82.observation 观察 Y;w]u_
83.confirmation 函证 VZ,T`8"
84.computation 计算 w|HZI,~
85.analytical procedures 分析程序 :9#`|#uh
86.vouch 核对 |W <:rT
87.trace 追查 !lF^~x
88.audit sampling 审计抽样 93J)9T
89.error 误差 J4vKfxEg
90.expected error 预期误差 ]R@G5d
91.population 总体 R\}YD*
92.sampling risk 抽样风险 [1*/lt|+p
93.non- sampling risk 非抽样风险 6:,^CI|@t
94.sampling unit 抽样单位 mQs$7t[>t
95.statistical sampling 统计抽样 (2li:1j
96.tolerable error 可容忍误差 E8i:ER $$7
97.the risk of under reliance 信赖不足风险 LC{hoq\
98.the risk of over reliance 信赖过度风险 s
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99.the risk of incorrect rejection 误拒风险 Q7r,5w&cm
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 /)1-^ju
102.index and cross-referencing 索引和交叉索引 ddP,_.0
103.cash receipt 现金收入 /;4MexgB%
104.cash disbursement 现金支出 Lm|X5RVq
105.bank statement 银行对账单 RuZ;hnE&
106.bank reconciliation 银行存款余额调节表 8:% R|b
107.balance sheet date 资产负债表日 !
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108.net realizable value 可变现净值 G!8pF
109.storeroom 仓库 +][P*/ Ek
110.sale invoice 销售发票 { 9 ".o,
111.price list 价目表 "o3"1s>d{
112.positive confirmation request 积极式询证函 @>5<m'}2
113.negative confirmation request 消极式询证函 lc-|Q#$3$
114.purchase requisition 请购单 d*$<%J
115.receiving report 验收报告 E5 oD|'=WA
116.gross margin 毛利 u`@f~QP0
117.manufacturing overhead 制造费用 B:~;7A\
118.material requisition 领料单 BUinzW z{a
119.inventory-taking 存货盘点 f'O vG@
120.bond certificate 债券 }qhK.e
121.stock certificate 股票 =on!&M
122.audit report 审计报告 h<;[P?z
123.entity 被审计单位 ~C/KA6H
124.addressee of the audit report 审计报告的收件人 1`lFF_stkP
125.unqualified opinion 无保留意见 A#S:_d
126.qualified opinion 保留意见 1fv~r@6s
127.disclaimer of opinion 无法表示意见 9D{).f0
128.adverse opinion 否定意见 FH8mK)
129 Auditors‘Report审计报告 )V3(nZY
130 internal audit内部审计 b:Kw_Q
131 public sector audit政府审计 ==1/N{{R
账项基础审计accounting number-based audit ;Ia1L{472m
风险导向审计方法risk-oriented audit approach |o
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