1.audit 审计 4tUt"N
2.attestation gV\Y>y4v
鉴证 /Ix5`Q)
3.credibility xSlgq|8
可信赖程度 M}CxCEdDB]
4.audit of financial statements 财务报表审计 `Je1$)%
5.agreed-upon procedures 执行商定程序 h?B1Emlq
6.high levels of assurance 高水平保证 .v'`TD).6
7.compilation 编制 Lpkx$QZ
8.reliability 可靠性 `r3 klL,W'
9.relevance 相关性 kv+^U^WoU
10.professional skepticism 职业谨慎 a&)!zhVP
11.objectivity 客观性 }opMf6`w
12. professional competence 专业胜任能力 \{~CO{II
13.Senior/CPA-in-charge 项目经理 c VO-iPK
14.audit engagement letter 业务约定书 Fi;OZ>;a
15.recurring audit 连续审计 vZ$E
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16.the client 委托人 `D=`xSEYl
17.change CPA 更换注册会计师 :~srl)|)
18.the existing CPA 现任注册会计师 (0`w.n
19.the successor CPA 后任注册会计师 aE3eYl9u
20.the preceding CPA前任注册会计师 [E6ceX0
21.issue the audit report 出具审计报告 ;E.f%
22.expert 专家 (RG "2I3
23.the board of directors 董事会 I} +up,B]o
24.knowledge of the entity‘ s business 了解被审计单位情况 !hS)W7!ik
25.assess material misstatement risks评估重大错报风险 0a<h,s0"2
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 W$;qhB
27.a general knowledge of ————- 初步了解―――的情况
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28.a more knowledge of—————— 进一步了解的情况 hmG8
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29.the prior year‘s working papers 以前年度工作底稿 T9]0/>
30.minutes of meeting 会议纪要 afD {w*[8
31.business risks 经营风险 }m5()@Q}a
32.appropriateness 适当性 S+wT}_BQ
33.accounting estimate 会计估计 m8R=wb
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34.management representations 管理层声明 g"Ueo'd*
35.going concern assumption 持续经营假设 &N6[*7
36.audit plan 审计计划 Dr=$ }Y
37.significant audit areas 重点审计领域 vx' ] ;
38.error 错误 P6ktA-Hv>
39.fraud舞弊 +Ig%h[1a
40.modified or additional procedures 修改或追加审计程序 j&a\ K}U!
41.misappropriation of assets 侵占资产 ]vs}-go
42.transactions without substance 虚假交易 d]^m^
43.unusual pressures 异常压力 =h|cs{eT\2
44.the suspected noncompliance 涉嫌存在违法行为 En\q. 3
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45.materialiy 重要性 T{`VUS/
46.exceed the materiality level 超过重要性水平 &HAu;u@
47.approach the materiality level 接近重要性水平 L$s ENOm
48.an acceptably low level 可接受水平
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 &.s.g\
50.misstatements or omissions 错报或漏报 r7R.dD/.
51.aggregate 总计 p9u'nDi
52.subsequent events 期后事项 ST?Rl@4
53.adjust the financial statements 调整财务报表 WvfM.D!
54.perform additional audit procedures 实施追加的审计程序 )rAJ>;
55.audit risk 审计风险 I_Gz~ qk6
56.detection risk 检查风险 oJ3(7Sz
57.inappropriate audit opinion 不适当的审计意见 e?B}^Dk0i
58.material misstatement 重大的错报 8Lx1XbwK
59.tolerable misstatement 可容忍错报 Y3(MKq
60.the acceptable level of detection risk 可接受的检查风险 ']I!1>v$[
61.assessed level of material misstatement risk 重大错报风险的评估水平 mf{M-(6'
62.simall business 小规模企业 B9$f y).Gp
63.accounting system 会计系统 .QZjJ9pvK
64.test of control 控制测试 ~tRGw^<9
65.walk-through test 穿行测试 =jS$piw.
66.communication 沟通 zn&ZXFgN
67.flow chart 流程图 +/RR!vG,
68.reperformance of internal control 重新执行 ]$9y7Bhj.
69.audit evidence 审计证据 X/vyb^:U
70.substantive procedures 实质性程序 zy"k b
71.assertions 认定 YwF&-~mp7n
72.esistence 存在 $0 vT_
73.occurrence 发生 oD\t4]?E
74.completeness 完整性 v7KBYN
75.rights and obligations 权利和义务 <Z.{q Zd
76.valuation and allocation 计价和分摊 ;s3\Z^h4kd
77.cutoff 截止 E"S#d&9
78.accuracy 准确性 |3T2}oh rr
79.classification 分类 (s&]V49
80.inspection 检查 :#?_4D!r
81.supervision of counting 监盘 G/(,,T}eG
82.observation 观察 'xG J;pY
83.confirmation 函证 oPni4^g i
84.computation 计算
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85.analytical procedures 分析程序 ^dhx/e%s
86.vouch 核对 BN%cX2j
87.trace 追查 .Tq8Qdl
88.audit sampling 审计抽样 K?!W9lUq
89.error 误差 A s
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90.expected error 预期误差 7qUg~GJ
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91.population 总体 #Y=b7|l
92.sampling risk 抽样风险 6
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93.non- sampling risk 非抽样风险 I%Yq86
94.sampling unit 抽样单位 w{xa@Q]t-
95.statistical sampling 统计抽样 {,h_T0D^j
96.tolerable error 可容忍误差 ,Zb
97.the risk of under reliance 信赖不足风险 Y%0rji
98.the risk of over reliance 信赖过度风险 Z4As'al
99.the risk of incorrect rejection 误拒风险 (hZNWQ0
100. the risk of incorrect acceptance 误受风险 &S66M
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101.working trial balance 试算平衡表 ;]m;p,$
102.index and cross-referencing 索引和交叉索引 O< /b]<[
103.cash receipt 现金收入 $MwBt
104.cash disbursement 现金支出 g}R
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105.bank statement 银行对账单 |nnFjGC`~
106.bank reconciliation 银行存款余额调节表 myN2G?>;
107.balance sheet date 资产负债表日 ]a&riPh"
108.net realizable value 可变现净值 v^s?=9
109.storeroom 仓库 Jj=N+,km
110.sale invoice 销售发票 Qb>("j~Z
111.price list 价目表 w6X:39d
112.positive confirmation request 积极式询证函 Y,}h{*9Kd
113.negative confirmation request 消极式询证函 <8kCmuGlk
114.purchase requisition 请购单 7#G!es
115.receiving report 验收报告 glU9A39qx?
116.gross margin 毛利 pt3)yj&XE
117.manufacturing overhead 制造费用 CdmpKkq#
118.material requisition 领料单 *C+[I
119.inventory-taking 存货盘点 6|f8DX%3V
120.bond certificate 债券 >]gB@tn[
121.stock certificate 股票 er-0
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122.audit report 审计报告 I ZLCwaW
123.entity 被审计单位 pKj:)6t"
124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 ILH[
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126.qualified opinion 保留意见 3gVU#T[[
127.disclaimer of opinion 无法表示意见 WTl0}wi
128.adverse opinion 否定意见 fS|e{!iI"
129 Auditors‘Report审计报告 sH2xkUp
130 internal audit内部审计 RfD#/G3|
131 public sector audit政府审计 OAW_c.)5D
账项基础审计accounting number-based audit =EA @
风险导向审计方法risk-oriented audit approach Ank_;jo