1.audit 审计 N>h]mX6
2.attestation ~p0e=u
鉴证 Ni/|C19Z
3.credibility oTZo[T@zRx
可信赖程度 6i55J a
4.audit of financial statements 财务报表审计 (p}9
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5.agreed-upon procedures 执行商定程序 k{!iDZr&f,
6.high levels of assurance 高水平保证 i]V
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7.compilation 编制 ^!XU+e+:0
8.reliability 可靠性 *s
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9.relevance 相关性 8yNRxiW:
10.professional skepticism 职业谨慎 4"rb&$E
11.objectivity 客观性 }C9VTJs|
12. professional competence 专业胜任能力 \Or]5ogT'
13.Senior/CPA-in-charge 项目经理 L2do2_
14.audit engagement letter 业务约定书 9}IVNZc
15.recurring audit 连续审计 &C!g(fS
16.the client 委托人 !^rITiy
17.change CPA 更换注册会计师 lU>)n
18.the existing CPA 现任注册会计师 +;{rU&
19.the successor CPA 后任注册会计师 =Td#2V;0
20.the preceding CPA前任注册会计师 89?3,k
21.issue the audit report 出具审计报告 S+4I[|T]Y
22.expert 专家 $u(M 4(}
23.the board of directors 董事会 j=zU7wz)D
24.knowledge of the entity‘ s business 了解被审计单位情况 PkZf(=-X
25.assess material misstatement risks评估重大错报风险 exGhkt~
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 je$R\7B<
27.a general knowledge of ————- 初步了解―――的情况 Lcm
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28.a more knowledge of—————— 进一步了解的情况 1D#T+t`[
29.the prior year‘s working papers 以前年度工作底稿 X}ey0)g%
30.minutes of meeting 会议纪要 fbW,0
31.business risks 经营风险 W,L>'$#pM
32.appropriateness 适当性 aH~x7N6!
33.accounting estimate 会计估计 5G
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34.management representations 管理层声明 wt3Z?Pb
35.going concern assumption 持续经营假设 Vf#oKPP1
36.audit plan 审计计划 6jQ&dN{=qB
37.significant audit areas 重点审计领域 QqT6P`0u
38.error 错误 tOp:e KN
39.fraud舞弊 |R:v<
40.modified or additional procedures 修改或追加审计程序 xP|%rl4
41.misappropriation of assets 侵占资产 QZz{74]n
42.transactions without substance 虚假交易 g6k&c"%IQ(
43.unusual pressures 异常压力 DT1i2!
44.the suspected noncompliance 涉嫌存在违法行为 ^+Y-=2u:
45.materialiy 重要性 D| 8sjp4
46.exceed the materiality level 超过重要性水平 I*`=
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47.approach the materiality level 接近重要性水平 h<!khWFS
48.an acceptably low level 可接受水平 x1BDvTqW
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ;Fwm1ezx0
50.misstatements or omissions 错报或漏报 v\r7.l:hf
51.aggregate 总计 %^)Ja EUC
52.subsequent events 期后事项 @pEO@bbg>
53.adjust the financial statements 调整财务报表 SFXfo1dqH
54.perform additional audit procedures 实施追加的审计程序 Y ~\`0?ST
55.audit risk 审计风险 {R6Zwjs
56.detection risk 检查风险 d%[`=fs]|m
57.inappropriate audit opinion 不适当的审计意见 H8Z Z@@ qm
58.material misstatement 重大的错报 ]CtoK%k
59.tolerable misstatement 可容忍错报 (Mire%$h
60.the acceptable level of detection risk 可接受的检查风险 !<UEq`2
61.assessed level of material misstatement risk 重大错报风险的评估水平 ""U?#
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62.simall business 小规模企业 GhfUCW%
63.accounting system 会计系统 ~*Sbn~U
64.test of control 控制测试 3T.M?UG>
65.walk-through test 穿行测试 \p
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66.communication 沟通 0;m$a=
67.flow chart 流程图 7T(OV<q;#
68.reperformance of internal control 重新执行 j@_) F^12
69.audit evidence 审计证据 [?K\
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70.substantive procedures 实质性程序 BafzQ'
71.assertions 认定 M&BM,~
72.esistence 存在 spoWdRM2
73.occurrence 发生 Eg-Mm4o
74.completeness 完整性 ^:r
Noo
75.rights and obligations 权利和义务 Ubos#hP
76.valuation and allocation 计价和分摊 \i;~~;D
77.cutoff 截止 IP4b[|ef
78.accuracy 准确性 g cK"
79.classification 分类 (gJ
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80.inspection 检查 Dy!bj
81.supervision of counting 监盘 F~rYjAFTi
82.observation 观察 S&))
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83.confirmation 函证 SYW=L
84.computation 计算 Z!=Pc$?
85.analytical procedures 分析程序 A>1p]
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86.vouch 核对 !O -_Dp\#
87.trace 追查 }+RF~~H/
88.audit sampling 审计抽样 36A.h,~
89.error 误差 H6 f;
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90.expected error 预期误差 P@S;>t{TD
91.population 总体 SAo\H
92.sampling risk 抽样风险 r(2'0JQ
93.non- sampling risk 非抽样风险 f [I'j0H%
94.sampling unit 抽样单位 vaCdfO
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95.statistical sampling 统计抽样 6Cv2>'{S
96.tolerable error 可容忍误差 JLV}Fw
97.the risk of under reliance 信赖不足风险 s2v#evI`+
98.the risk of over reliance 信赖过度风险 mP
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99.the risk of incorrect rejection 误拒风险 08n%%
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100. the risk of incorrect acceptance 误受风险 eYSGx
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101.working trial balance 试算平衡表 +(P43XO08
102.index and cross-referencing 索引和交叉索引 C.e|VzQa
103.cash receipt 现金收入 g l\$jDC9
104.cash disbursement 现金支出 V-U
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105.bank statement 银行对账单 ?m
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106.bank reconciliation 银行存款余额调节表 \t(r@qq
107.balance sheet date 资产负债表日 LsD9hb7
108.net realizable value 可变现净值 a4qpnr]0
109.storeroom 仓库 <GmrKdM
110.sale invoice 销售发票 l:Xf(TLa
111.price list 价目表 }br<2?y,
112.positive confirmation request 积极式询证函 iF_r'+j
113.negative confirmation request 消极式询证函 7LZb*+>
114.purchase requisition 请购单 I%b:Z
115.receiving report 验收报告 yc4f\0B/
116.gross margin 毛利 W]Y!ZfGnN
117.manufacturing overhead 制造费用 =|&"/$+s
118.material requisition 领料单 W
me1w\0
119.inventory-taking 存货盘点 LOG*K;v3
120.bond certificate 债券 }b\q<sNE{
121.stock certificate 股票 IV#My9}e
122.audit report 审计报告 T( Gf~0HYF
123.entity 被审计单位 6
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124.addressee of the audit report 审计报告的收件人 IV#f}NrfD
125.unqualified opinion 无保留意见 l'lDzB+.*
126.qualified opinion 保留意见 U)=Z&($T
127.disclaimer of opinion 无法表示意见 #2'&=?J1r
128.adverse opinion 否定意见 G]DN!7]@g
129 Auditors‘Report审计报告 dv}R]f'
130 internal audit内部审计 jqsktJw#i
131 public sector audit政府审计 JP*wi-8D
账项基础审计accounting number-based audit bme#G{[)Y
风险导向审计方法risk-oriented audit approach [_G0kiI}W"