1.audit 审计
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2.attestation 7F.4Ga;
鉴证 ;722\y(Y
3.credibility 1Ai^cf:S
可信赖程度 7_[L o4_
4.audit of financial statements 财务报表审计 `\ol,B_l
5.agreed-upon procedures 执行商定程序 }Ou}+^Bc
6.high levels of assurance 高水平保证 dqcL]e
7.compilation 编制 K)iF>y|{*q
8.reliability 可靠性 GTxk%
9.relevance 相关性 )=(kBWM
10.professional skepticism 职业谨慎 G^@5H/)
11.objectivity 客观性 Gav$HLx
12. professional competence 专业胜任能力 I5W~g.<6
13.Senior/CPA-in-charge 项目经理 #
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14.audit engagement letter 业务约定书 tX~w{|k
15.recurring audit 连续审计 cm+P]8o%{
16.the client 委托人 j5h-dK
17.change CPA 更换注册会计师 B`sAk
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18.the existing CPA 现任注册会计师 -D:b*D
19.the successor CPA 后任注册会计师 b#o|6HkW
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 |5 ]X| v
22.expert 专家 ,`sv1xwd
23.the board of directors 董事会 >8[Z.fX
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 !H\F2Vxs
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 IAyp 2
27.a general knowledge of ————- 初步了解―――的情况 5~S5F3
28.a more knowledge of—————— 进一步了解的情况 Zb#u0Tq
29.the prior year‘s working papers 以前年度工作底稿 lk =<A"^S
30.minutes of meeting 会议纪要 o#N+Y?O
31.business risks 经营风险 dQG=G%W
32.appropriateness 适当性 #p{4^
33.accounting estimate 会计估计 5Ynd c)Z
34.management representations 管理层声明 u]G\H!WkQ
35.going concern assumption 持续经营假设 3iU=c&P
36.audit plan 审计计划 hCo|HB
37.significant audit areas 重点审计领域 -ze J#B)C
38.error 错误 %]7d`/
39.fraud舞弊 BL4-7
40.modified or additional procedures 修改或追加审计程序 -7|H}!DFT
41.misappropriation of assets 侵占资产 iJ|uvPCE
42.transactions without substance 虚假交易 Y|/ 8up
43.unusual pressures 异常压力 H0cA6
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44.the suspected noncompliance 涉嫌存在违法行为 [.}oyz;}N
45.materialiy 重要性 /Gfw8g\}
46.exceed the materiality level 超过重要性水平 KG{St{uJ
47.approach the materiality level 接近重要性水平 f<6lf7qzC
48.an acceptably low level 可接受水平 ^/k*h J{
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 OB}Ib]
50.misstatements or omissions 错报或漏报 /wlEe>i
51.aggregate 总计 4`=mu}Y2
52.subsequent events 期后事项 |+"(L#wk
53.adjust the financial statements 调整财务报表 a09<!0Rp
54.perform additional audit procedures 实施追加的审计程序 9Gz=lc[!7
55.audit risk 审计风险 xd0 L{ue.
56.detection risk 检查风险 >KKMcTO
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57.inappropriate audit opinion 不适当的审计意见 JjS?
58.material misstatement 重大的错报 x$(f7?s] 1
59.tolerable misstatement 可容忍错报 8a"%0d#
60.the acceptable level of detection risk 可接受的检查风险 S`]k>'
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61.assessed level of material misstatement risk 重大错报风险的评估水平 a-J.B.A$Z/
62.simall business 小规模企业 k==h|\|
63.accounting system 会计系统 ?Ss!
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64.test of control 控制测试 yaV|AB$v
65.walk-through test 穿行测试 M"To&?OI
66.communication 沟通 -H-~;EzU
67.flow chart 流程图 6-ils3&
68.reperformance of internal control 重新执行 3T0"" !Q
69.audit evidence 审计证据 3irl
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70.substantive procedures 实质性程序 )BfAw
71.assertions 认定 YZJyk:H\
72.esistence 存在 Mrb)
73.occurrence 发生 mB)bcuPv
74.completeness 完整性 7 Fsay+a
75.rights and obligations 权利和义务 ,9
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76.valuation and allocation 计价和分摊 8Xs8A.
77.cutoff 截止 UkGCyGyZ[
78.accuracy 准确性 q-d:TMkc
79.classification 分类 %e} Saf
80.inspection 检查 ""~ajy
81.supervision of counting 监盘 UJ6v(:z<
82.observation 观察 Z;)%%V%o
83.confirmation 函证 1[-tD0{H
84.computation 计算 IV)j1
85.analytical procedures 分析程序 18:%~
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86.vouch 核对 lU8Hd|@-
87.trace 追查 b5n'=doR/I
88.audit sampling 审计抽样 2^yU ~`#
89.error 误差 3"\l u?-E
90.expected error 预期误差 )dd@\n$6
91.population 总体 ^sWT:BDh
92.sampling risk 抽样风险 Dv`c<+q(#
93.non- sampling risk 非抽样风险 Wo=jskBrQ
94.sampling unit 抽样单位 &b& ,
95.statistical sampling 统计抽样 E8&TO~"a]e
96.tolerable error 可容忍误差 q'MZ R'<@
97.the risk of under reliance 信赖不足风险 "g8M0[7e3
98.the risk of over reliance 信赖过度风险 r",GC]
99.the risk of incorrect rejection 误拒风险 SByW[JE
100. the risk of incorrect acceptance 误受风险 @U}1EC{A
101.working trial balance 试算平衡表 @Do= k
102.index and cross-referencing 索引和交叉索引 R*r#E{!V;
103.cash receipt 现金收入
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104.cash disbursement 现金支出 FaJ &GOM,
105.bank statement 银行对账单 xKp4*[}m
106.bank reconciliation 银行存款余额调节表 UW
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107.balance sheet date 资产负债表日 JqiP>4Uwm^
108.net realizable value 可变现净值 wLr_-vJ
109.storeroom 仓库 N ZSSg2TX#
110.sale invoice 销售发票 UFuX@Lu0
111.price list 价目表 *CHX
112.positive confirmation request 积极式询证函 H$4:lH&(
113.negative confirmation request 消极式询证函 Yg1X
114.purchase requisition 请购单 '2^Q1{ :\
115.receiving report 验收报告 P7~ >mm+
116.gross margin 毛利 "snw4if
117.manufacturing overhead 制造费用 Y:a]00&)#Y
118.material requisition 领料单 pz>>)c`
119.inventory-taking 存货盘点 VP]% Hni]
120.bond certificate 债券 %84rL?S
121.stock certificate 股票 ?6Y?a2 |
122.audit report 审计报告 3m)y|$R
123.entity 被审计单位 -3Vx76Y
124.addressee of the audit report 审计报告的收件人 4{`{WI{
125.unqualified opinion 无保留意见 ekCC5P!
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 ZJs$STJ*
128.adverse opinion 否定意见 V~5jfcd
129 Auditors‘Report审计报告 92KRb;c
130 internal audit内部审计 6NHX2Ja
131 public sector audit政府审计 0"bcdG<}
账项基础审计accounting number-based audit @<&m|qtMsz
风险导向审计方法risk-oriented audit approach %bfQ$a: