1.audit 审计 G@Zi3 5
2.attestation
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鉴证 /C8(cVNZ
3.credibility 0\}j[-`pF
可信赖程度 ~(0Y`+gC
4.audit of financial statements 财务报表审计 VF==F_l
5.agreed-upon procedures 执行商定程序 lR^dT4
6.high levels of assurance 高水平保证 m~NWY$oI9[
7.compilation 编制 XY QUU0R
8.reliability 可靠性 B&Ci*#e
9.relevance 相关性 NtOR/*
10.professional skepticism 职业谨慎 3y
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11.objectivity 客观性 +Vf|YLbhJ
12. professional competence 专业胜任能力 =v5(*$"pd"
13.Senior/CPA-in-charge 项目经理 )J88gMk+
14.audit engagement letter 业务约定书 6nSk,yE'hE
15.recurring audit 连续审计 01q7n`o#zf
16.the client 委托人 J2[QHr&tn
17.change CPA 更换注册会计师 |)JoxqR
18.the existing CPA 现任注册会计师 $ .Z2Rdlv(
19.the successor CPA 后任注册会计师 }>XSp)"{l
20.the preceding CPA前任注册会计师 u!`C:C'
21.issue the audit report 出具审计报告 >%3c 1
22.expert 专家 2RXGY
23.the board of directors 董事会 m<f{7]fi5
24.knowledge of the entity‘ s business 了解被审计单位情况 `oz7Q(`
25.assess material misstatement risks评估重大错报风险 kWz%v
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#eB?7
27.a general knowledge of ————- 初步了解―――的情况 /eMZTh*1P
28.a more knowledge of—————— 进一步了解的情况 m[7:p{
29.the prior year‘s working papers 以前年度工作底稿 +@qk=]3a
30.minutes of meeting 会议纪要 A0X0t
31.business risks 经营风险 &lS0"`J=
32.appropriateness 适当性 9FLn7Y
33.accounting estimate 会计估计 =K>Z{%i
34.management representations 管理层声明 -5 W0 K}
35.going concern assumption 持续经营假设 I~qiF%?d
36.audit plan 审计计划 PrKlwhi#
37.significant audit areas 重点审计领域 CGe'z
38.error 错误 d,+n,;6Cf
39.fraud舞弊 S'JeA>L
40.modified or additional procedures 修改或追加审计程序 ipp_?5TL
41.misappropriation of assets 侵占资产 EXFxiw
42.transactions without substance 虚假交易 ;Gs**BB&
43.unusual pressures 异常压力 *(MvNN*
44.the suspected noncompliance 涉嫌存在违法行为 `
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45.materialiy 重要性 @YB\PVhW
46.exceed the materiality level 超过重要性水平 .-Lqo=o\
47.approach the materiality level 接近重要性水平 YPy))>Q>cK
48.an acceptably low level 可接受水平 ?W|IC8~d')
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 l9ihW^
50.misstatements or omissions 错报或漏报 zB$6e!fc
51.aggregate 总计 rWs5s!l,
52.subsequent events 期后事项 RZtL<2.@
53.adjust the financial statements 调整财务报表 nm-Y?!J
54.perform additional audit procedures 实施追加的审计程序 |\
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55.audit risk 审计风险
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56.detection risk 检查风险 _z 5C
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57.inappropriate audit opinion 不适当的审计意见 uRy6~'
58.material misstatement 重大的错报 y&Hh8|'mC
59.tolerable misstatement 可容忍错报 ggTjd"|)
60.the acceptable level of detection risk 可接受的检查风险 Aii[=x8
61.assessed level of material misstatement risk 重大错报风险的评估水平 `~]ReJ!X%
62.simall business 小规模企业 ZO1J";>u
63.accounting system 会计系统 {LD8ie|x1`
64.test of control 控制测试 `j![
65.walk-through test 穿行测试 K)@}Ok"#\4
66.communication 沟通 r*wKYb
67.flow chart 流程图 7&)F;;H
68.reperformance of internal control 重新执行 \veL 5
69.audit evidence 审计证据 k-e@G'
70.substantive procedures 实质性程序 6 {Z\cwP)c
71.assertions 认定 iIw
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72.esistence 存在 (Qm;]?/
73.occurrence 发生 m6cW
74.completeness 完整性 lpUtNy
75.rights and obligations 权利和义务 vrv*k
76.valuation and allocation 计价和分摊 K-u/q6ufK
77.cutoff 截止 3T/j5m}+!
78.accuracy 准确性 &zcjU+n
79.classification 分类 i|^6s87"N2
80.inspection 检查 vNSf:5H$
81.supervision of counting 监盘 \pGO}{3e*
82.observation 观察 |pR$' HO
83.confirmation 函证 ~Wm}M
84.computation 计算 [ d7]&i}*|
85.analytical procedures 分析程序 \W^+vuD8
86.vouch 核对 )x &@j4,
87.trace 追查 h,'+w
88.audit sampling 审计抽样 ItPK
89.error 误差 iGMONJRO
90.expected error 预期误差 Zwns|23n
91.population 总体 uP2a\C,$
92.sampling risk 抽样风险 r&sOM_BUF
93.non- sampling risk 非抽样风险 b1]_e'jj
94.sampling unit 抽样单位 I7^X;Q
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95.statistical sampling 统计抽样 8k^y.B
96.tolerable error 可容忍误差 J6ShIPc
97.the risk of under reliance 信赖不足风险 !@Lc/'w
98.the risk of over reliance 信赖过度风险 SYPMoE!U:
99.the risk of incorrect rejection 误拒风险 am+mXb
100. the risk of incorrect acceptance 误受风险 XSjelA?
101.working trial balance 试算平衡表 ok2~B._+;
102.index and cross-referencing 索引和交叉索引 <@2# VG
103.cash receipt 现金收入 u/'sdt
104.cash disbursement 现金支出 b_Jq=Gk`
105.bank statement 银行对账单 H<}eoU.
106.bank reconciliation 银行存款余额调节表 >? eTbtP
107.balance sheet date 资产负债表日 >1G*ya)
108.net realizable value 可变现净值 g+)\/n|
109.storeroom 仓库 `j}d=zZ
110.sale invoice 销售发票 otD?J= B
111.price list 价目表 yWi0tE{
112.positive confirmation request 积极式询证函 8{]Gh 0+
113.negative confirmation request 消极式询证函 ]\,uF8gg)
114.purchase requisition 请购单 bXwoJ2
115.receiving report 验收报告 }k0-?_Z=1
116.gross margin 毛利 eSNSnh]'
117.manufacturing overhead 制造费用 n o+tVm|
118.material requisition 领料单 lV6[d8P
119.inventory-taking 存货盘点 \nAHpF
120.bond certificate 债券 %
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121.stock certificate 股票 RL
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122.audit report 审计报告 65#:2,s
123.entity 被审计单位 poYAiq_3T
124.addressee of the audit report 审计报告的收件人 Ca@
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125.unqualified opinion 无保留意见 {a8^6dm*E
126.qualified opinion 保留意见 6*aa[,>
127.disclaimer of opinion 无法表示意见 Jhy
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128.adverse opinion 否定意见 ;GFB@I@
129 Auditors‘Report审计报告 'Rd*X6dv
130 internal audit内部审计 ~gWd63%8x
131 public sector audit政府审计 6eYf2sZ;J
账项基础审计accounting number-based audit @PoFxv
风险导向审计方法risk-oriented audit approach L@n6N|[_