1.audit 审计 LK;k'IJ
2.attestation wo3wtx
鉴证 VB?Ohk]<
3.credibility Y=
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可信赖程度 r.
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4.audit of financial statements 财务报表审计 hTM[8 ~<^
5.agreed-upon procedures 执行商定程序 0q*r
6.high levels of assurance 高水平保证 r)1'ePI"
7.compilation 编制 oXDN+4ge
8.reliability 可靠性 \T\b NbPn
9.relevance 相关性 *$"gaXI
10.professional skepticism 职业谨慎 q-rB2
11.objectivity 客观性 :M
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12. professional competence 专业胜任能力 !p[9{U->o;
13.Senior/CPA-in-charge 项目经理 !j\" w p
14.audit engagement letter 业务约定书 W0C@9&pn6
15.recurring audit 连续审计 Ik[s
16.the client 委托人 PI~1GyJr@;
17.change CPA 更换注册会计师 GV^i`r^"
18.the existing CPA 现任注册会计师 `AkIK*
19.the successor CPA 后任注册会计师 (s1k$@d
20.the preceding CPA前任注册会计师 1$2D O
21.issue the audit report 出具审计报告 DwV4o^J:l
22.expert 专家 M#4QQ} F.
23.the board of directors 董事会 =fYL}m5E
24.knowledge of the entity‘ s business 了解被审计单位情况 e{A9r
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25.assess material misstatement risks评估重大错报风险 A#W?2k9
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Khe!g1=&X
27.a general knowledge of ————- 初步了解―――的情况 v|ck>_"
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28.a more knowledge of—————— 进一步了解的情况 1O!/g
29.the prior year‘s working papers 以前年度工作底稿 ] )"u+
30.minutes of meeting 会议纪要 `- \/$M9s=
31.business risks 经营风险 &%2*Wu;
32.appropriateness 适当性 %',F
33.accounting estimate 会计估计 Hh4 n
34.management representations 管理层声明 "ywh9cp
35.going concern assumption 持续经营假设 X<MO7I
36.audit plan 审计计划 #k$)i[aI-
37.significant audit areas 重点审计领域 37q@rD
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38.error 错误
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39.fraud舞弊 w]_zp?\^
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40.modified or additional procedures 修改或追加审计程序 1Fe^Qb5G
41.misappropriation of assets 侵占资产 ~fa(=.h
42.transactions without substance 虚假交易 6MG9a>=
43.unusual pressures 异常压力 9M /SH$Qy
44.the suspected noncompliance 涉嫌存在违法行为 /{{UP-
45.materialiy 重要性 \NGC$p n
46.exceed the materiality level 超过重要性水平 $v`afd y
47.approach the materiality level 接近重要性水平 g'l?~s`SB
48.an acceptably low level 可接受水平 `T2$4 >!
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 oR~e#<$;
50.misstatements or omissions 错报或漏报 $x#FgD(iI
51.aggregate 总计 e*
52.subsequent events 期后事项 ZO7&vF}
53.adjust the financial statements 调整财务报表 ]=EM@
54.perform additional audit procedures 实施追加的审计程序 e8EfQ1 Ar
55.audit risk 审计风险 S|zW^|YU
56.detection risk 检查风险 ]{
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57.inappropriate audit opinion 不适当的审计意见 E_1="&p
58.material misstatement 重大的错报 '&FjW-`"
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59.tolerable misstatement 可容忍错报 PU {uE[
60.the acceptable level of detection risk 可接受的检查风险 vNW jH!'
61.assessed level of material misstatement risk 重大错报风险的评估水平 &6j<c a
62.simall business 小规模企业 npDIX
63.accounting system 会计系统 vMs;>lhtg
64.test of control 控制测试 /:\3 \{?0m
65.walk-through test 穿行测试 /U$8TT8+-
66.communication 沟通 W><dYy=z5
67.flow chart 流程图 `T2 <<<
68.reperformance of internal control 重新执行 tQ~W EC
69.audit evidence 审计证据 gFPi7 o1
70.substantive procedures 实质性程序 RkuuogZ
71.assertions 认定 -/D|]qqHm
72.esistence 存在 M0c9pE
73.occurrence 发生 aV
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74.completeness 完整性
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75.rights and obligations 权利和义务 qUo-Dq>
76.valuation and allocation 计价和分摊 %vO<9fE|1
77.cutoff 截止 sLcFt1
78.accuracy 准确性 <8#ObdY!
79.classification 分类 l+wc'=]
80.inspection 检查 S :8OQI
81.supervision of counting 监盘 3_`szl-
82.observation 观察 =3 +l
83.confirmation 函证 Y& ] 8 {
84.computation 计算 ?`zgq>R}w[
85.analytical procedures 分析程序 tJ=di5&
86.vouch 核对 lM#A3/=K
87.trace 追查 8V$3b?]
88.audit sampling 审计抽样 nN3$\gHp8i
89.error 误差 3P <'F2o
90.expected error 预期误差 DJQglt}~
91.population 总体 G_ Ay
92.sampling risk 抽样风险 !RlC~^
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93.non- sampling risk 非抽样风险 C2<CWPn<
94.sampling unit 抽样单位 eeUp 1g
95.statistical sampling 统计抽样 !]S=z^"<
96.tolerable error 可容忍误差 #vf_D?^
97.the risk of under reliance 信赖不足风险 p8, 0lo
98.the risk of over reliance 信赖过度风险 ACjf\4Q
99.the risk of incorrect rejection 误拒风险 \h3e-)
100. the risk of incorrect acceptance 误受风险 2D([Z -<i
101.working trial balance 试算平衡表 P` '$
102.index and cross-referencing 索引和交叉索引 ^ft]b2i
103.cash receipt 现金收入 mYNEz
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104.cash disbursement 现金支出 )9P&=
105.bank statement 银行对账单 U&y`-@A4
106.bank reconciliation 银行存款余额调节表 c-5jYwV
107.balance sheet date 资产负债表日 hN(L@0)
108.net realizable value 可变现净值 )Hf~d=GG
109.storeroom 仓库 vN{-?
110.sale invoice 销售发票 [}3cDR
111.price list 价目表 (Q-I8Y8l8
112.positive confirmation request 积极式询证函 *(*+`qZL{(
113.negative confirmation request 消极式询证函 16@);Ot
114.purchase requisition 请购单 o6?l/nJ
115.receiving report 验收报告 &-GuKH(Y<
116.gross margin 毛利 kd;'}x=5yP
117.manufacturing overhead 制造费用 yty`2$O
118.material requisition 领料单 ZM~`Gd9K0E
119.inventory-taking 存货盘点 o@dy:AR
120.bond certificate 债券 x.EgTvA&d
121.stock certificate 股票 '1]7zWbW
122.audit report 审计报告 K!b8= K`
123.entity 被审计单位 Isovwd
124.addressee of the audit report 审计报告的收件人 ?En
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125.unqualified opinion 无保留意见 '@:[axu
126.qualified opinion 保留意见 aed+C:N
127.disclaimer of opinion 无法表示意见 fQQ|gwVki
128.adverse opinion 否定意见 ):bu;3E
129 Auditors‘Report审计报告 h39e)%x1
130 internal audit内部审计 kUHie
131 public sector audit政府审计 _
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账项基础审计accounting number-based audit 0R
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风险导向审计方法risk-oriented audit approach KtMbze