1.audit 审计 4M`Xrfwm'[
2.attestation \+B?}P8N*l
鉴证 3E|;r
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3.credibility UzQ$B> f
可信赖程度 rz
4.audit of financial statements 财务报表审计 sBjXE>_#)
5.agreed-upon procedures 执行商定程序 I,P!@
6.high levels of assurance 高水平保证 ww,Z )m
7.compilation 编制 :JV\){P
8.reliability 可靠性 X>3^a'2,E
9.relevance 相关性 Alu5$6X
10.professional skepticism 职业谨慎 ^Q2ZqAf^a
11.objectivity 客观性 i?>
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12. professional competence 专业胜任能力 %C*^:\y
13.Senior/CPA-in-charge 项目经理 a@W7<9fY;
14.audit engagement letter 业务约定书 }~zO+Wf2
15.recurring audit 连续审计 eV;me>,
16.the client 委托人 uBeNXOre
17.change CPA 更换注册会计师 > V%Q O>C
18.the existing CPA 现任注册会计师 sR79
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19.the successor CPA 后任注册会计师 \y~)jq:d"
20.the preceding CPA前任注册会计师 2%YXc|gGT
21.issue the audit report 出具审计报告 &o.iUk
22.expert 专家 -Bv12ymLG
23.the board of directors 董事会 l>Av5g)
24.knowledge of the entity‘ s business 了解被审计单位情况 SaNN;X0
25.assess material misstatement risks评估重大错报风险 ~3 @*7B5Q
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 \R Z3Hh
27.a general knowledge of ————- 初步了解―――的情况 VO -784I
28.a more knowledge of—————— 进一步了解的情况 =J3`@9;
29.the prior year‘s working papers 以前年度工作底稿 +Jq`$+%C
30.minutes of meeting 会议纪要 #s^s_8#&e
31.business risks 经营风险 SCq3Ds^
32.appropriateness 适当性 NsmVd dj
33.accounting estimate 会计估计 Bbs 0v6&,
34.management representations 管理层声明 .mt^m
35.going concern assumption 持续经营假设 AU`OESSI
36.audit plan 审计计划 4*8&[b
37.significant audit areas 重点审计领域 uBRw>"c_*8
38.error 错误 U.Hdbmix
39.fraud舞弊 |[WL2<
40.modified or additional procedures 修改或追加审计程序 ha>SZnKD{
41.misappropriation of assets 侵占资产 NcM3P G
42.transactions without substance 虚假交易 qw0~*0
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43.unusual pressures 异常压力 vU9ek:.l
44.the suspected noncompliance 涉嫌存在违法行为 ;MZbL)
45.materialiy 重要性 D
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46.exceed the materiality level 超过重要性水平 _LsYMUe
47.approach the materiality level 接近重要性水平 swt\Ru6,
48.an acceptably low level 可接受水平 bL
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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 am(#Fa
50.misstatements or omissions 错报或漏报 U,HS;wo;t
51.aggregate 总计 hg&u0AQ2
52.subsequent events 期后事项 /&6Q)
53.adjust the financial statements 调整财务报表 Rk{$S"8S_
54.perform additional audit procedures 实施追加的审计程序 24O
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55.audit risk 审计风险 ~Jxlj(" 0(
56.detection risk 检查风险 5~yQ>h
57.inappropriate audit opinion 不适当的审计意见 QX+Y(P`vMK
58.material misstatement 重大的错报 Bxt_a.LthH
59.tolerable misstatement 可容忍错报 w 3d\0ub
60.the acceptable level of detection risk 可接受的检查风险 i&pMF
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61.assessed level of material misstatement risk 重大错报风险的评估水平 ec1Fg0Fa
62.simall business 小规模企业 SZE `J:w
63.accounting system 会计系统 (xQI($Wq*M
64.test of control 控制测试 !xH,y
65.walk-through test 穿行测试 VLx T"]f
66.communication 沟通 ULck
67.flow chart 流程图 -G!6U2*#
68.reperformance of internal control 重新执行 R/rcXX7%
69.audit evidence 审计证据 'Ye]eL,I\
70.substantive procedures 实质性程序 wRj~Qv~E
71.assertions 认定 lXw;|dGF
72.esistence 存在 &gJW6<
73.occurrence 发生
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74.completeness 完整性 xpz`))w
75.rights and obligations 权利和义务 Es:5yX!
76.valuation and allocation 计价和分摊 5@iy3olP
77.cutoff 截止 Iw*C*%}[Z
78.accuracy 准确性 CP@o,v-
79.classification 分类 Cl{{H]QngX
80.inspection 检查 ^X$
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81.supervision of counting 监盘 U#iT<#!l2
82.observation 观察 sq48#5Tc^r
83.confirmation 函证 DWdLA~'t
84.computation 计算 FfjC
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85.analytical procedures 分析程序 37~rm
86.vouch 核对 '&/(oJ;O~
87.trace 追查 t3K>\ :
88.audit sampling 审计抽样 v(a9#bMZU
89.error 误差 ItMl4P`|
90.expected error 预期误差 R:BBF9sK?
91.population 总体 [KD}U-(Wg
92.sampling risk 抽样风险 v F]
93.non- sampling risk 非抽样风险 e5FCqNip'
94.sampling unit 抽样单位 2-p8rGI_F
95.statistical sampling 统计抽样 rx{#+
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96.tolerable error 可容忍误差 (tTLK0V-|3
97.the risk of under reliance 信赖不足风险 ,,XS;X?
98.the risk of over reliance 信赖过度风险 +7`u9j.
99.the risk of incorrect rejection 误拒风险 = SA
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100. the risk of incorrect acceptance 误受风险 RLv&,$$0
101.working trial balance 试算平衡表 uAC hu]
102.index and cross-referencing 索引和交叉索引 N4'
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103.cash receipt 现金收入 HH+TjX/b
104.cash disbursement 现金支出 {6ajsy5=
105.bank statement 银行对账单 #3YdjU3w
106.bank reconciliation 银行存款余额调节表 byp.V_a}/
107.balance sheet date 资产负债表日 <JG Yr 4V
108.net realizable value 可变现净值 b$IY2W<Ln
109.storeroom 仓库 U9bFUK/z
110.sale invoice 销售发票 9tW3!O^_
111.price list 价目表 \?J=mE@;1
112.positive confirmation request 积极式询证函 l)|z2H
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 )kFme=
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115.receiving report 验收报告 }ZxW"5oq
116.gross margin 毛利
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117.manufacturing overhead 制造费用 h\Z3y AYd
118.material requisition 领料单 9c#L{in
119.inventory-taking 存货盘点 "X\q%%P=?
120.bond certificate 债券 T@2f&Un^
121.stock certificate 股票 0^-z?Kb<}
122.audit report 审计报告 ?U7&R%Lh`
123.entity 被审计单位 N;%j#(v
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124.addressee of the audit report 审计报告的收件人 ':5U&
125.unqualified opinion 无保留意见 h;&&@5@lM
126.qualified opinion 保留意见 9?EY.}~
127.disclaimer of opinion 无法表示意见 m~b#:4D3
128.adverse opinion 否定意见 1Al
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129 Auditors‘Report审计报告 @Z"QA!OK~c
130 internal audit内部审计 eW<!^Aer
131 public sector audit政府审计 Z?.:5#
账项基础审计accounting number-based audit F o--PtY`p
风险导向审计方法risk-oriented audit approach k
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