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Assurance Services 鉴证业务
Perform 提供
Attestation Services
认证业务
assertion
认定
be charged with
负责
individual clients
个人客户
symbolic representation
符号化声明
management’s assertion
管理层认定
electronic commerce practice
电子商务运作
an attest-type engagement
认证业务
integrity
正直性
Confidentiality
保密性
Derivative
衍生工具
Verify
亲自核实
Biase
偏见
Competent
胜任的
Compliance
合规性
Regulations
监管
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litigation risk
诉讼风险
Proprietorship
业主独资
Perception
认知
be conversant in
熟悉
Compilation
编报
Grant
资助
SEC
证券交易委员会
PCAOB
上市公司会计监管委员会
Assignment
业务
Field Work
外勤
Supervise
督导
Uniformity
统一性
Monitoring
监控
Peer review
同业互查
3
Unqualified audit report
无保留
qualified
保留意见
Adverse
否定意见
Disclaimer
无法表示意见
Scope
范围
Modification
修正
Substantial
重大的
promulgated
公认
Consistency
一致性
Comparability
可比性
substantially
显著地
catastroph
灾害
jeopardize
损害
Promulgated
已颁布的
Scope limitation
范围受限制
overshadow
造成不利影响
pervasive
影响广泛
Measurability
可计量程度
attest to
鉴证
Introductory paragraph
引言段
Definition paragraph
定义段
Scope paragraph
范围段
Inherent limitation paragraph
固有局限段
Opinion paragraph
意见段
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explicitly
明确地
are incorporated into
被引入
Trustworthiness
守信
Larcenists
盗窃犯
remorse
悔恨
are apprehended
被抓获
toss
扔掉
Dilemmas
困境
Peer review
同业互查
unbiased
不偏不倚
jeopardize
损害
pronouncements
公告
violation
违反
Contingent fees
或有收费
Acts discreditable
有损名誉的行为
solicitation
招揽行为
referral fees
介绍费
5
litigious
易遭诉讼的
privileged
受法律保护的
negligence
过失
fraud
欺诈
Constructive fraud
推定欺诈
Gross negligence
重大过失
Breach of contract
违约
beneficiary
受益人
Common law
习惯法
Statutory law
成文法
Joint and several liability
连带责任
Separate and proportionate liability
比例责任
Nonnegligent performance
行为无过失
Contributory negligence
共同过失
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misappropriation
盗用
Acquisitions
采购
warehousing
仓储
Payroll
工薪
Charge-off of uncollectible accounts
坏账注销
Existence or occurrence
存在与发生
Completeness
完整性
Valuation or allocation
估价与分摊
Rights and obligations
权利与义务
Presentation and disclosure
表达与披露
Posting and summarization
过账与汇总
Detail tie-in
细节一致
methodology
方法论
substantive tests
实质性测试
audit evidence 审计证据 audit program 审计
audit procedures 审计程序 competence 适当性
sufficiency 充分性 combined effect 联合效应
persuasiveness 说服力 relevance 相关性
effectiveness 有效性 objectivity 客观性
timeliness 及时性 physical evidence 实物证据
confirmation evidence 函证证据 documentation evidence 书面证据
analytical procedures 分析程序获得的数据 inquires of the client 询问客户获得的证据
reperformance evidence 重新执行获得的证据 observation evidence 观察获得的证据
auditing standards 审计
sample size 样本规模
accounts receivable 应收账款 notes receivable 应收票据
liabilities 负债 advances from customers 客户预付款
mortgages payable 应付抵押账款 bonds payable 应付债券
owners’ equity 所有者权益 creditor 债权人
lender 借款人 mortgagor 抵押人
bondholder 债券持有人 shares outstanding 发行在外股份
contingent liabilities 或有负债 examine 检查
scan 浏览 read 阅读
recomputed 重新计算 foot 加总
trace 追查 compare 比较
count 盘点 observe 观察
inquire 询问 vouch 核对
audit documentation 审计档案 audit files 审计文件
audit working papers 审计工作底稿 interest receivable 应收利息
permanent files 永久文件 working trial balance 试算平衡草稿
adjusting and reclassification entries 调整分录及重分类分录
supporting schedules 支持性档案 cash count sheet 现金盘点表
bank reconciliation 银行存款余额调节表 trial balance/list 试算平衡表(列表)
reconciliation of amounts 金额调节表 acceptable audit risk 可接受审计风险
inherent risk 固有风险 business risk 经营风险
analytical procedures 分析程序 materiality 重要性水平
control risk 控制风险 fraud risks 舞弊风险
directors 董事会 the audit committee 审计委员会
corporate charter and bylaws 公司章程与规章 meeting minutes 会议
material misstatements 重大错报 enterprise risk management 企业风险管理
short-term debate-paying ability 短期偿债能力 current ratio 流动比率
liquidity activity ratio 流动性比率 inventory turnover 存货周转率
long-term obligation 长期义务 debt to equity 债务权益比
profitability ratio 盈利能力比率 profit margin 利润率
planning phase
阶段 going concern 持续经营能
detailed test 细节测试 testing phase 测试阶段
completion 完成阶段 gross margin 毛利率
cash ratio 现金比率 quick ratio 速动比率
accounts receivable turnover 应收账款周转率 debt to equity 债务权益比
times interest earned 利息赚取倍数 planning extent of planning 计划测试的范围
evaluating results 评价结果 bases 基数
qualitative factors 定性的因素 planned detection risk 计划的检查风险
engagement risk 业务风险 related parties 关联方
the overall audit 审计整体 tolerable misstatement 可容忍错报
detection risk 检查风险 management’s responsibility 管理层的责任
inherent limitations 固有局限 existence 存在性
completeness 完整性 accuracy 准确性
classification 分类 timing 及时性
posting 过账 summarization 汇总
risk assessment 风险评估 control activities 控制活动
information and communication 信息与沟通 monitoring 监控
initiate 发起 process 处理
assess control risk 评估控制风险 test control 控制测试
substantive tests 实质性测试 potential material misstatements 潜在的重大错报
narrative 文字表述 flowchart 流程图
internal control questionnaire 内部控制调查表 compensating controls 替代性测试
management letters 管理层建议书 reperform 重新执行
walking-through 穿行测试 sampling 抽样
general control 一般控制
application control 应用控制
input controls 输入控制 processing controls
处理控制
pilot testing 引导测试 parallel testing 并行测试
batch input controls 批输入控制 financial total 数值总额控制
hash total 无用数据总和控制 record count 记录数目控制
validation test 有效性检验 sequence test 顺序校验
arithmetic accuracy test 算数准确性校验 data reasonableness test 数据合理性校验
completeness test 完整性校验
audit plan 审计计划
audit program 审计程序
Tests of control 控制测试
substantive tests 实质性测试
Analytical procedures 分析程序
Tests of details of balances 余额细节测试
Physical examination 实物证据
Confirmation 函证证据
Documentation 书面证据
Reperformance 重新执行
control risk 控制风险
cost-benefit of testing controls 控制测试的成本效益性
audit evaluation 审计评价
sample size 样本量
accounts receivable 应收账款
inherent risk 固有风险
collection cycle 收款循环
preliminary assessment of control risk 控制风险的预备评定
accuracy 准确性
Cutoff 截止
Posting and summarization 过账与汇总
Detail tie-in 细节一致性
Realizable value 细节一致性
audit approach 审计方法
fraud 舞弊
subsequent events 期后事项
business risk 经营风险
Charge-off of uncollectible accounts 坏账注销
trial balance 试算平衡
Remittance advice 汇款通知单
Accounts Receivable Allowance for Uncollectible Accounts 应收账款坏账准备
Charging off uncollectible accounts receivable 注销坏账
Prelisting of cash receipts 现金收款预列表
existence 存在性
flowcharts 流程图
walk-through tests 穿行测试
Prenumbered documents 凭证预先编号
Internal verification procedures 内部核查程序
cash receipts 现金收款
lapping of accounts receivable 应收账款“挪用补空”
write-offs 注销
Realizable value 可变现价值
Allowance for doubtful accounts 坏账准备
audit sampling 审计抽样
representative sample 代表性样本
Nonsampling risk 非抽样风险
sampling risk 抽样风险
statistical sampling 统计抽样
Nonprobabilistic Sample 非概率选样
systematic selection 系统选择法
stratification 分层
random sample 随机样本
occurrence rate 发生率
tolerable error 可容忍误差
attributes sampling 属性抽样
sampling units 抽样单位
misstatement bounds 错报边界
timing 定时
variables sampling 变量抽样
Ratio estimation 比率估计
Mean-per-unit estimation 单位均值估计
population 抽样总体
precision interval 精确度区间
confidence limits 置信限度
bank reconciliation 银行对账单,余额调节表
Chapter 19
1. Audit of the Acquisition and Payment Cycle 采购与付款循环审计
2. tests of controls and substantive tests of transactions 控制测试与交易实质性测试
3. control risk 控制风险
4. walk-through tests 穿行测试
5. the audit risk model 审计风险模型
6. Set tolerable misstatement 可容忍错报
7. inherent risk 固有风险
Chapter20
1. Test of Details 细节测试
2. Existence 存在性
3. Completeness完整性
4. Accuracy 准确性
5. Presentation and disclosure 表达与披露
Chapter 21
1. Possible misstatement 可能的错报
2. Sample size 样本规模
3. Selection of items 样本项目选择
4. Realizable Value 可变现价值
5. Valuation of inventory 存货估价
Chapter 22
1. Audit of Dividends 股利审计
2. Audit of Retained Earnings 留存收益审计
Chapter 23
1. Audit of Cash Balances 现金余额审计
Tests of Interbank Transfers银行间转账的测试
Chapter24
1.review for contingent liabilities and commitments或有负债或承诺进行复核
2. Inquiry 询证
3. Management Representation Letter 管理层声明书
4. the Engagement Checklist 业务检查清单
5. the Audit Report审计报告