1.audit 审计 MQ,$'Y5~H
2.attestation \k;raQR4t*
鉴证 _k6N(c2Nd
3.credibility /D)@y548~~
可信赖程度 T_YN^za(q
4.audit of financial statements 财务报表审计 zhYE#hv2
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 ocL
7.compilation 编制 ^Ko0zz|R/
8.reliability 可靠性 x-%nnC6e
9.relevance 相关性 RZ?>>Ll6
10.professional skepticism 职业谨慎 ;&:UxmTf
11.objectivity 客观性 [vV-0Lx"
12. professional competence 专业胜任能力 '7_'s1
13.Senior/CPA-in-charge 项目经理 Prjl ;[I}
14.audit engagement letter 业务约定书 zxwpS
15.recurring audit 连续审计 9';0vrFeM
16.the client 委托人 +{Q\B}3cj1
17.change CPA 更换注册会计师 >E)UmO{S
18.the existing CPA 现任注册会计师 @h^5*M
19.the successor CPA 后任注册会计师 1l1X1
20.the preceding CPA前任注册会计师 iW |]-Ba\
21.issue the audit report 出具审计报告 ZO0_:T#Z
22.expert 专家 LJI&j \
23.the board of directors 董事会 mP:mzmUw
24.knowledge of the entity‘ s business 了解被审计单位情况 )[qY|yu
25.assess material misstatement risks评估重大错报风险 lG jdDqi
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 i37W^9 R
27.a general knowledge of ————- 初步了解―――的情况 Fb-NG.Z#
28.a more knowledge of—————— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 4I,@aj46
30.minutes of meeting 会议纪要 :_^9.`
31.business risks 经营风险 wBeOMA
32.appropriateness 适当性 Xwx;m/
33.accounting estimate 会计估计 )Dqv&^
34.management representations 管理层声明 %\5y6
35.going concern assumption 持续经营假设 XtQ3$0{*%
36.audit plan 审计计划 %f:'A%'Qb
37.significant audit areas 重点审计领域 Dw.>4bA.
38.error 错误 $dwv1@M2
39.fraud舞弊 urtcSq&H'
40.modified or additional procedures 修改或追加审计程序 Uhg[#TUK
41.misappropriation of assets 侵占资产 ?$r+#'asd(
42.transactions without substance 虚假交易 ! '2'db
43.unusual pressures 异常压力 7&HP2r
44.the suspected noncompliance 涉嫌存在违法行为 ;>Z#1~8
45.materialiy 重要性 *23
46.exceed the materiality level 超过重要性水平 NWoZDsu
47.approach the materiality level 接近重要性水平 ODEy2).
48.an acceptably low level 可接受水平 4&`66\p;
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 tgrQ
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50.misstatements or omissions 错报或漏报 -R&h?ec
51.aggregate 总计 %lV>Nc|iz=
52.subsequent events 期后事项 br'
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53.adjust the financial statements 调整财务报表 C*c=@VAa
54.perform additional audit procedures 实施追加的审计程序 e=2;z
55.audit risk 审计风险 y`(z_5ClT
56.detection risk 检查风险 S3 x:]E:
57.inappropriate audit opinion 不适当的审计意见 (:[
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58.material misstatement 重大的错报 ef,6>xv
59.tolerable misstatement 可容忍错报 Z;%qpsq
60.the acceptable level of detection risk 可接受的检查风险 OgOu$.
61.assessed level of material misstatement risk 重大错报风险的评估水平 v $pARt
62.simall business 小规模企业 ?V7[,I1?
63.accounting system 会计系统 Oe;9[=L[
64.test of control 控制测试 *[vf47)r!
65.walk-through test 穿行测试 />f`X+d
66.communication 沟通 \Dt0
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67.flow chart 流程图 +<3tv&"
68.reperformance of internal control 重新执行 m{V@Om
69.audit evidence 审计证据 )<3WVvB
70.substantive procedures 实质性程序 wx57dm+
71.assertions 认定 BwL:B\
72.esistence 存在 Z2
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73.occurrence 发生 N%Lh_2EzqV
74.completeness 完整性 EoOrA@N
75.rights and obligations 权利和义务 f$H"|Mbe
76.valuation and allocation 计价和分摊 ("{AY?{{
77.cutoff 截止 `qfVgT=2
78.accuracy 准确性 ;dB=
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79.classification 分类 uIWCVR8`Y
80.inspection 检查 />$)o7U`+
81.supervision of counting 监盘 c)$/Uu
82.observation 观察 (Ojg~P4;&
83.confirmation 函证 ^ro?.,c T
84.computation 计算 y"){?
85.analytical procedures 分析程序 R'9TD=qEK
86.vouch 核对 #z5'5|3
87.trace 追查 9Y/c<gbY
88.audit sampling 审计抽样 lhxhAe
89.error 误差
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90.expected error 预期误差 ^U`[P@T
91.population 总体 bBDgyFSI<
92.sampling risk 抽样风险 yV`!Fq 1k
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 6.By
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96.tolerable error 可容忍误差 3Um\?fj>}(
97.the risk of under reliance 信赖不足风险 wuh$=fya
98.the risk of over reliance 信赖过度风险 5E.cJ{
99.the risk of incorrect rejection 误拒风险 ]jy6C'Mp
100. the risk of incorrect acceptance 误受风险 +$v$P!),
101.working trial balance 试算平衡表 #}B~V3UD
102.index and cross-referencing 索引和交叉索引 #G]s.by('
103.cash receipt 现金收入 *^NC5=A(d
104.cash disbursement 现金支出 ;
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105.bank statement 银行对账单 \l]jX:
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106.bank reconciliation 银行存款余额调节表 yyiZV\ /
107.balance sheet date 资产负债表日 u`("x5sa
108.net realizable value 可变现净值 >j$f$*x
109.storeroom 仓库 v#nFPB=z
110.sale invoice 销售发票 np)-Yzr
111.price list 价目表 `T~M:\^D
112.positive confirmation request 积极式询证函 m=opY~&h
113.negative confirmation request 消极式询证函 ^@tn+'.
114.purchase requisition 请购单 Z9! goI
115.receiving report 验收报告 rZDKVx
116.gross margin 毛利 n#x{~oQc
117.manufacturing overhead 制造费用 vK$T$SL
118.material requisition 领料单 hL8QA!
119.inventory-taking 存货盘点 ,a?em'=
120.bond certificate 债券 sG^b_3o)A
121.stock certificate 股票 N"2@yaN
122.audit report 审计报告 x9@%L{*
123.entity 被审计单位 ;GvyL>|-~
124.addressee of the audit report 审计报告的收件人 u2!8'-Ai
125.unqualified opinion 无保留意见 r_R|.fl<[
126.qualified opinion 保留意见 e"2 wXd_}
127.disclaimer of opinion 无法表示意见 VF6@;5p
128.adverse opinion 否定意见 x.45!8Zb
129 Auditors‘Report审计报告 27Lya!/
130 internal audit内部审计 Oj<2_u
131 public sector audit政府审计 f\|33)k
账项基础审计accounting number-based audit ch< zpo:
风险导向审计方法risk-oriented audit approach o'yR^`