1.audit
審計(jì)
2.attestation
鑒證
3.credibility
可信賴程度
4.audit of financial statements 財(cái)務(wù)報(bào)表審計(jì)
5.agreed-upon procedures 執(zhí)行商定程序
6.high levels of assurance 高水平保證
7.compilation 編制
8.reliability 可靠性
9.relevance 相關(guān)性
10.professional skepticism 職業(yè)謹(jǐn)慎
11.objectivity 客觀性
12. professional competence 專業(yè)勝任能力
13.Senior/CPA-in-charge 項(xiàng)目經(jīng)理
14.audit engagement letter 業(yè)務(wù)約定書
15.recurring audit 連續(xù)審計(jì)
16.the client 委托人
17.change CPA 更換注冊會(huì)計(jì)師
18.the existing CPA 現(xiàn)任注冊會(huì)計(jì)師
19.the successor CPA 后任注冊會(huì)計(jì)師
20.the preceding CPA前任注冊會(huì)計(jì)師
21.issue the audit report 出具審計(jì)報(bào)告
22.expert 專家
23.the board of directors 董事會(huì)
24.knowledge of the entity‘ s business 了解被審計(jì)單位情況
25.assess material misstatement risks評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)
26.detemine the nature， timing and extent of the audit procedures 確定審計(jì)程序的性質(zhì)、時(shí)間和范圍
27.a general knowledge of ————- 初步了解―――的情況
28.a more knowledge of—————— 進(jìn)一步了解的情況
29.the prior year‘s working papers 以前年度工作底稿
30.minutes of meeting 會(huì)議紀(jì)要
31.business risks 經(jīng)營風(fēng)險(xiǎn)
32.appropriateness 適當(dāng)性
33.accounting estimate 會(huì)計(jì)估計(jì)
34.management representations 管理層聲明
35.going concern assumption 持續(xù)經(jīng)營假設(shè)
36.audit plan 審計(jì)計(jì)劃
37.significant audit areas 重點(diǎn)審計(jì)領(lǐng)域
38.error 錯(cuò)誤
39.fraud舞弊
40.modified or additional procedures 修改或追加審計(jì)程序
41.misappropriation of assets 侵占資產(chǎn)
42.transactions without substance 虛假交易
43.unusual pressures 異常壓力
44.the suspected noncompliance 涉嫌存在違法行為
45.materialiy 重要性
46.exceed the materiality level 超過重要性水平
47.approach the materiality level 接近重要性水平
48.an acceptably low level 可接受水平
49.the overall financial statement level and in related account balances and transaction levels 財(cái)務(wù)報(bào)表層和相關(guān)賬戶、交易層
50.misstatements or omissions 錯(cuò)報(bào)或漏報(bào)
51.aggregate 總計(jì)
52.subsequent events 期后事項(xiàng)
53.adjust the financial statements 調(diào)整財(cái)務(wù)報(bào)表
54.perform additional audit procedures 實(shí)施追加的審計(jì)程序
55.audit risk 審計(jì)風(fēng)險(xiǎn)
56.detection risk 檢查風(fēng)險(xiǎn)
57.inappropriate audit opinion 不適當(dāng)?shù)膶徲?jì)意見
58.material misstatement 重大的錯(cuò)報(bào)
59.tolerable misstatement 可容忍錯(cuò)報(bào)
60.the acceptable level of detection risk 可接受的檢查風(fēng)險(xiǎn)
61.assessed level of material misstatement risk 重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評(píng)估水平
62.simall business 小規(guī)模企業(yè)
63.accounting system 會(huì)計(jì)系統(tǒng)
64.test of control 控制測試
65.walk-through test 穿行測試
66.communication 溝通
67.flow chart 流程圖
68.reperformance of internal control 重新執(zhí)行
69.audit evidence 審計(jì)證據(jù)
70.substantive procedures 實(shí)質(zhì)性程序
71.assertions 認(rèn)定
72.esistence 存在
73.occurrence 發(fā)生
74.completeness 完整性
75.rights and obligations 權(quán)利和義務(wù)
76.valuation and allocation 計(jì)價(jià)和分?jǐn)?BR> 77.cutoff 截止
78.accuracy 準(zhǔn)確性
79.classification 分類
80.inspection 檢查
81.supervision of counting 監(jiān)盤
82.observation 觀察
83.confirmation 函證
84.computation 計(jì)算
85.analytical procedures 分析程序
86.vouch 核對(duì)
87.trace 追查
88.audit sampling 審計(jì)抽樣
89.error 誤差
90.expected error 預(yù)期誤差
91.population 總體
92.sampling risk 抽樣風(fēng)險(xiǎn)
93.non- sampling risk 非抽樣風(fēng)險(xiǎn)
94.sampling unit 抽樣單位
95.statistical sampling 統(tǒng)計(jì)抽樣
96.tolerable error 可容忍誤差
97.the risk of under reliance 信賴不足風(fēng)險(xiǎn)
98.the risk of over reliance 信賴過度風(fēng)險(xiǎn)
99.the risk of incorrect rejection 誤拒風(fēng)險(xiǎn)
100. the risk of incorrect acceptance 誤受風(fēng)險(xiǎn)
101.working trial balance 試算平衡表
102.index and cross-referencing 索引和交叉索引
103.cash receipt 現(xiàn)金收入
104.cash disbursement 現(xiàn)金支出
105.bank statement 銀行對(duì)賬單
106.bank reconciliation 銀行存款余額調(diào)節(jié)表
107.balance sheet date 資產(chǎn)負(fù)債表日
108.net realizable value 可變現(xiàn)凈值
109.storeroom 倉庫
110.sale invoice 銷售發(fā)票
111.price list 價(jià)目表
112.positive confirmation request 積極式詢證函
113.negative confirmation request 消極式詢證函
114.purchase requisition 請購單
115.receiving report 驗(yàn)收報(bào)告
116.gross margin 毛利
117.manufacturing overhead 制造費(fèi)用
118.material requisition 領(lǐng)料單
119.inventory-taking 存貨盤點(diǎn)
120.bond certificate 債券
121.stock certificate 股票
122.audit report 審計(jì)報(bào)告
123.entity 被審計(jì)單位
124.addressee of the audit report 審計(jì)報(bào)告的收件人
125.unqualified opinion 無保留意見
126.qualified opinion 保留意見
127.disclaimer of opinion 無法表示意見
128.adverse opinion 否定意見
129 Auditors‘Report審計(jì)報(bào)告
130 internal audit內(nèi)部審計(jì)
131 public sector audit政府審計(jì)
賬項(xiàng)基礎(chǔ)審計(jì)accounting number-based audit
風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法risk-oriented audit approach
審計(jì)
2.attestation
鑒證
3.credibility
可信賴程度
4.audit of financial statements 財(cái)務(wù)報(bào)表審計(jì)
5.agreed-upon procedures 執(zhí)行商定程序
6.high levels of assurance 高水平保證
7.compilation 編制
8.reliability 可靠性
9.relevance 相關(guān)性
10.professional skepticism 職業(yè)謹(jǐn)慎
11.objectivity 客觀性
12. professional competence 專業(yè)勝任能力
13.Senior/CPA-in-charge 項(xiàng)目經(jīng)理
14.audit engagement letter 業(yè)務(wù)約定書
15.recurring audit 連續(xù)審計(jì)
16.the client 委托人
17.change CPA 更換注冊會(huì)計(jì)師
18.the existing CPA 現(xiàn)任注冊會(huì)計(jì)師
19.the successor CPA 后任注冊會(huì)計(jì)師
20.the preceding CPA前任注冊會(huì)計(jì)師
21.issue the audit report 出具審計(jì)報(bào)告
22.expert 專家
23.the board of directors 董事會(huì)
24.knowledge of the entity‘ s business 了解被審計(jì)單位情況
25.assess material misstatement risks評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)
26.detemine the nature， timing and extent of the audit procedures 確定審計(jì)程序的性質(zhì)、時(shí)間和范圍
27.a general knowledge of ————- 初步了解―――的情況
28.a more knowledge of—————— 進(jìn)一步了解的情況
29.the prior year‘s working papers 以前年度工作底稿
30.minutes of meeting 會(huì)議紀(jì)要
31.business risks 經(jīng)營風(fēng)險(xiǎn)
32.appropriateness 適當(dāng)性
33.accounting estimate 會(huì)計(jì)估計(jì)
34.management representations 管理層聲明
35.going concern assumption 持續(xù)經(jīng)營假設(shè)
36.audit plan 審計(jì)計(jì)劃
37.significant audit areas 重點(diǎn)審計(jì)領(lǐng)域
38.error 錯(cuò)誤
39.fraud舞弊
40.modified or additional procedures 修改或追加審計(jì)程序
41.misappropriation of assets 侵占資產(chǎn)
42.transactions without substance 虛假交易
43.unusual pressures 異常壓力
44.the suspected noncompliance 涉嫌存在違法行為
45.materialiy 重要性
46.exceed the materiality level 超過重要性水平
47.approach the materiality level 接近重要性水平
48.an acceptably low level 可接受水平
49.the overall financial statement level and in related account balances and transaction levels 財(cái)務(wù)報(bào)表層和相關(guān)賬戶、交易層
50.misstatements or omissions 錯(cuò)報(bào)或漏報(bào)
51.aggregate 總計(jì)
52.subsequent events 期后事項(xiàng)
53.adjust the financial statements 調(diào)整財(cái)務(wù)報(bào)表
54.perform additional audit procedures 實(shí)施追加的審計(jì)程序
55.audit risk 審計(jì)風(fēng)險(xiǎn)
56.detection risk 檢查風(fēng)險(xiǎn)
57.inappropriate audit opinion 不適當(dāng)?shù)膶徲?jì)意見
58.material misstatement 重大的錯(cuò)報(bào)
59.tolerable misstatement 可容忍錯(cuò)報(bào)
60.the acceptable level of detection risk 可接受的檢查風(fēng)險(xiǎn)
61.assessed level of material misstatement risk 重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評(píng)估水平
62.simall business 小規(guī)模企業(yè)
63.accounting system 會(huì)計(jì)系統(tǒng)
64.test of control 控制測試
65.walk-through test 穿行測試
66.communication 溝通
67.flow chart 流程圖
68.reperformance of internal control 重新執(zhí)行
69.audit evidence 審計(jì)證據(jù)
70.substantive procedures 實(shí)質(zhì)性程序
71.assertions 認(rèn)定
72.esistence 存在
73.occurrence 發(fā)生
74.completeness 完整性
75.rights and obligations 權(quán)利和義務(wù)
76.valuation and allocation 計(jì)價(jià)和分?jǐn)?BR> 77.cutoff 截止
78.accuracy 準(zhǔn)確性
79.classification 分類
80.inspection 檢查
81.supervision of counting 監(jiān)盤
82.observation 觀察
83.confirmation 函證
84.computation 計(jì)算
85.analytical procedures 分析程序
86.vouch 核對(duì)
87.trace 追查
88.audit sampling 審計(jì)抽樣
89.error 誤差
90.expected error 預(yù)期誤差
91.population 總體
92.sampling risk 抽樣風(fēng)險(xiǎn)
93.non- sampling risk 非抽樣風(fēng)險(xiǎn)
94.sampling unit 抽樣單位
95.statistical sampling 統(tǒng)計(jì)抽樣
96.tolerable error 可容忍誤差
97.the risk of under reliance 信賴不足風(fēng)險(xiǎn)
98.the risk of over reliance 信賴過度風(fēng)險(xiǎn)
99.the risk of incorrect rejection 誤拒風(fēng)險(xiǎn)
100. the risk of incorrect acceptance 誤受風(fēng)險(xiǎn)
101.working trial balance 試算平衡表
102.index and cross-referencing 索引和交叉索引
103.cash receipt 現(xiàn)金收入
104.cash disbursement 現(xiàn)金支出
105.bank statement 銀行對(duì)賬單
106.bank reconciliation 銀行存款余額調(diào)節(jié)表
107.balance sheet date 資產(chǎn)負(fù)債表日
108.net realizable value 可變現(xiàn)凈值
109.storeroom 倉庫
110.sale invoice 銷售發(fā)票
111.price list 價(jià)目表
112.positive confirmation request 積極式詢證函
113.negative confirmation request 消極式詢證函
114.purchase requisition 請購單
115.receiving report 驗(yàn)收報(bào)告
116.gross margin 毛利
117.manufacturing overhead 制造費(fèi)用
118.material requisition 領(lǐng)料單
119.inventory-taking 存貨盤點(diǎn)
120.bond certificate 債券
121.stock certificate 股票
122.audit report 審計(jì)報(bào)告
123.entity 被審計(jì)單位
124.addressee of the audit report 審計(jì)報(bào)告的收件人
125.unqualified opinion 無保留意見
126.qualified opinion 保留意見
127.disclaimer of opinion 無法表示意見
128.adverse opinion 否定意見
129 Auditors‘Report審計(jì)報(bào)告
130 internal audit內(nèi)部審計(jì)
131 public sector audit政府審計(jì)
賬項(xiàng)基礎(chǔ)審計(jì)accounting number-based audit
風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法risk-oriented audit approach