1.audit 审计
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2.attestation +G$4pt|=
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3.credibility ?U%qPv:
可信赖程度 |'e^QpU5
4.audit of financial statements 财务报表审计 K='z G*$l
5.agreed-upon procedures 执行商定程序 #oS<E1
6.high levels of assurance 高水平保证 8^kGS-+^
7.compilation 编制 !eGC6o}f
8.reliability 可靠性 zUt'QH7E.
9.relevance 相关性 J-[,KME_^
10.professional skepticism 职业谨慎 4(#'_j
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11.objectivity 客观性 g1;:KzVv
12. professional competence 专业胜任能力 a1g,@0s
13.Senior/CPA-in-charge 项目经理 cb@?}(aFl
14.audit engagement letter 业务约定书 ~Z -Vs
15.recurring audit 连续审计 >,v`EI
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16.the client 委托人 V )3KS-
17.change CPA 更换注册会计师 `jDTzhO~
18.the existing CPA 现任注册会计师 m~w[~flgZ
19.the successor CPA 后任注册会计师 I
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20.the preceding CPA前任注册会计师 E`kG-Q5Dw
21.issue the audit report 出具审计报告 ZFA`s
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22.expert 专家 ZAW^/bo<
23.the board of directors 董事会 {yB
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24.knowledge of the entity‘ s business 了解被审计单位情况 kS %Ydy#:'
25.assess material misstatement risks评估重大错报风险 GiJ *Wp
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 L\37xJo
27.a general knowledge of ————- 初步了解―――的情况 T tfo^ksw
28.a more knowledge of—————— 进一步了解的情况 xI{)6t$`
29.the prior year‘s working papers 以前年度工作底稿 J9..P&c\
30.minutes of meeting 会议纪要 JL`-0P<M
31.business risks 经营风险 ^NLmgwQ
32.appropriateness 适当性 ,j#XOy`mzy
33.accounting estimate 会计估计 H/"-Z;0{
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 'I`&Yo~c9
36.audit plan 审计计划 $1SPy|y
37.significant audit areas 重点审计领域 *-
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38.error 错误 ):P?
39.fraud舞弊 #?RU;1)Cw
40.modified or additional procedures 修改或追加审计程序 UI0(=>L
41.misappropriation of assets 侵占资产 3(``#7
42.transactions without substance 虚假交易 gGR"Z]DBk
43.unusual pressures 异常压力 vXev$x=w-
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 Oylf<&knF\
46.exceed the materiality level 超过重要性水平 _;W.q7b]
47.approach the materiality level 接近重要性水平 Vo4,@scG
48.an acceptably low level 可接受水平 ]v?@g:iE
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 <c*FCblv
50.misstatements or omissions 错报或漏报 c|f<u
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51.aggregate 总计 M
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52.subsequent events 期后事项 R%Hi+#/dr-
53.adjust the financial statements 调整财务报表 dR
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54.perform additional audit procedures 实施追加的审计程序 0q^>ZF-@
55.audit risk 审计风险 SDL7<ZaE
56.detection risk 检查风险 I"xo*}
57.inappropriate audit opinion 不适当的审计意见 @MoKWfc
58.material misstatement 重大的错报 )i6mzzj5
59.tolerable misstatement 可容忍错报 QER?i;-wb
60.the acceptable level of detection risk 可接受的检查风险 M|VyV(f
61.assessed level of material misstatement risk 重大错报风险的评估水平 f<GhkDPm>?
62.simall business 小规模企业 &g#@3e1>
63.accounting system 会计系统 O],T,Z?z
64.test of control 控制测试 u+dLaVlLJ
65.walk-through test 穿行测试 ] ;KJ6
66.communication 沟通 Pi=+/}
67.flow chart 流程图 3\AU 72-
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 +20G>y=+
70.substantive procedures 实质性程序 __uA}fZp
71.assertions 认定 <<UB ^v m
72.esistence 存在 CZ8KEBl
73.occurrence 发生 x;w6na
74.completeness 完整性 _ "E$v&_
75.rights and obligations 权利和义务 5CuuG<0
76.valuation and allocation 计价和分摊 Ig
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77.cutoff 截止 e4-@f%5
78.accuracy 准确性 lVd^
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79.classification 分类 Yy5h"r
80.inspection 检查 vp1941P
81.supervision of counting 监盘 @efh{
82.observation 观察 M\vwI"
83.confirmation 函证 ,y1PbA0m
84.computation 计算 }I2wjO
85.analytical procedures 分析程序 ysJQb~2q
86.vouch 核对 zy?.u.4L
87.trace 追查 1}S S+>`
88.audit sampling 审计抽样 ;
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89.error 误差 0;hqIJcE:\
90.expected error 预期误差 1Vsz4P"O $
91.population 总体 "/yC@VC>
92.sampling risk 抽样风险 ,ZaRy$?
93.non- sampling risk 非抽样风险 czA5n
94.sampling unit 抽样单位 Y)1PB+
95.statistical sampling 统计抽样 9FoHD
96.tolerable error 可容忍误差 !NIhx109q
97.the risk of under reliance 信赖不足风险 LuNc,n%
98.the risk of over reliance 信赖过度风险 dW)B1iUo!
99.the risk of incorrect rejection 误拒风险 _uWpJhCT
100. the risk of incorrect acceptance 误受风险 (
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101.working trial balance 试算平衡表 '>NCMB{*
102.index and cross-referencing 索引和交叉索引 ]99|KQ
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103.cash receipt 现金收入 C7XxFh
104.cash disbursement 现金支出 :Hn6b$Vy8
105.bank statement 银行对账单 bNm#tmSt
106.bank reconciliation 银行存款余额调节表 =FlDb
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107.balance sheet date 资产负债表日 H=@}=aPf
108.net realizable value 可变现净值
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109.storeroom 仓库 O $LfuL
110.sale invoice 销售发票 1!ii;s^e
111.price list 价目表 C\\~E9+
112.positive confirmation request 积极式询证函 \jh'9\
113.negative confirmation request 消极式询证函 P !AEf#1
114.purchase requisition 请购单 nR7d4)
115.receiving report 验收报告 eS{!)j_^
116.gross margin 毛利 I+BHstF5um
117.manufacturing overhead 制造费用 f}aL-N~
118.material requisition 领料单 cq5jP Z}
119.inventory-taking 存货盘点 nx@=>E+a
120.bond certificate 债券 H0:E(}@
121.stock certificate 股票 k;2GEa]w
122.audit report 审计报告 C`K?7v3$m
123.entity 被审计单位 DD7h^-x
124.addressee of the audit report 审计报告的收件人 2I%MAb&1@
125.unqualified opinion 无保留意见 *,3SGcYdJj
126.qualified opinion 保留意见 -1
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127.disclaimer of opinion 无法表示意见 8R2QZXJb-
128.adverse opinion 否定意见 'ZT^PV\
129 Auditors‘Report审计报告 4Z1ST;
130 internal audit内部审计 Diy8gt
131 public sector audit政府审计 V\t.3vT
账项基础审计accounting number-based audit 2
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风险导向审计方法risk-oriented audit approach ?F
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