1.audit 审计 ard3yNQt
2.attestation {P<BJ52=
鉴证 [c
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3.credibility @T,H.#bL
可信赖程度 |;Se$AdT#
4.audit of financial statements 财务报表审计 Q#J>vwi=
5.agreed-upon procedures 执行商定程序 E-tNB{r@
6.high levels of assurance 高水平保证 ?ck^? p7
7.compilation 编制 qy42Y/8'
8.reliability 可靠性 TReM8Vd
9.relevance 相关性 P/gb+V=g!
10.professional skepticism 职业谨慎 |S>J<]H
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11.objectivity 客观性 lU50.7<08
12. professional competence 专业胜任能力 }^GV(]K
13.Senior/CPA-in-charge 项目经理 TgQ|T57
14.audit engagement letter 业务约定书 3 R:7bex
15.recurring audit 连续审计 Ng_rb KXC#
16.the client 委托人 c
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17.change CPA 更换注册会计师 1n"+~N^\
18.the existing CPA 现任注册会计师 a`@<Z sR
19.the successor CPA 后任注册会计师 C5s
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20.the preceding CPA前任注册会计师 b
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21.issue the audit report 出具审计报告 YnO1Lf@
22.expert 专家 |q!2i
23.the board of directors 董事会 lc$@
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24.knowledge of the entity‘ s business 了解被审计单位情况 6ImV5^l
25.assess material misstatement risks评估重大错报风险 C_^R_
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 J,^pt Ql
27.a general knowledge of ————- 初步了解―――的情况 Z_OqXo=
28.a more knowledge of—————— 进一步了解的情况 V Q,\O
29.the prior year‘s working papers 以前年度工作底稿 3]kAb`9[K2
30.minutes of meeting 会议纪要 i:Z.;z$1
31.business risks 经营风险 t6L^
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32.appropriateness 适当性 t1RwB23
33.accounting estimate 会计估计 cV,03]x
34.management representations 管理层声明 ;cm{4%=Iqe
35.going concern assumption 持续经营假设 pqQdr-aR=
36.audit plan 审计计划 l~6 SR
37.significant audit areas 重点审计领域 1:{O RX[;
38.error 错误 WfjUJw5x"s
39.fraud舞弊 n xh/&%
40.modified or additional procedures 修改或追加审计程序 73sAZa|
41.misappropriation of assets 侵占资产 $hE'b9qx
42.transactions without substance 虚假交易 a+a%}76N
43.unusual pressures 异常压力 #u=O 5%.
44.the suspected noncompliance 涉嫌存在违法行为 CQuvbAo
45.materialiy 重要性 D16;6K
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46.exceed the materiality level 超过重要性水平 VY&9kN
47.approach the materiality level 接近重要性水平 E Pd.atA
48.an acceptably low level 可接受水平 +zdq+<9X
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 X"khuyT_
50.misstatements or omissions 错报或漏报 X8l1
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51.aggregate 总计 5$"[gdt)T
52.subsequent events 期后事项 wgR@M[]o;
53.adjust the financial statements 调整财务报表 (zLIv9$
54.perform additional audit procedures 实施追加的审计程序 `SS~=~WY
55.audit risk 审计风险 by
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56.detection risk 检查风险 'a{5}8+8
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 QsF<
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59.tolerable misstatement 可容忍错报 zQ|x>3
60.the acceptable level of detection risk 可接受的检查风险 eNC5' Z
61.assessed level of material misstatement risk 重大错报风险的评估水平 %/4_|@<'
62.simall business 小规模企业 BK\~I
63.accounting system 会计系统 k&"qdB(I
64.test of control 控制测试 $XU$?_O
65.walk-through test 穿行测试 vLT12v:)`
66.communication 沟通 "vRqtEBO@
67.flow chart 流程图 G-i_s6Wu
68.reperformance of internal control 重新执行 Y)5uK:)^
69.audit evidence 审计证据 qF6%XKbh=
70.substantive procedures 实质性程序 !/(}meZj
71.assertions 认定 ?QIQ,?.
72.esistence 存在 D i1G
73.occurrence 发生 6C51:XQO
74.completeness 完整性 /sC[5G%
75.rights and obligations 权利和义务 1H[;7@o$e
76.valuation and allocation 计价和分摊 jeBj
77.cutoff 截止 5sCky)N
78.accuracy 准确性 >E,L"&_j
79.classification 分类
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80.inspection 检查 Z!i'Tbfn
81.supervision of counting 监盘 i\z0{;f|GX
82.observation 观察 (X7yNIPfA
83.confirmation 函证 ~u`! Gi
84.computation 计算 ! tPK"k
85.analytical procedures 分析程序 sF3
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86.vouch 核对 :3*oAh8|
87.trace 追查 RkV3_c
88.audit sampling 审计抽样 !9cP NIi
89.error 误差 i@j ?<
90.expected error 预期误差 k 5r*?Os
91.population 总体 jW$f(qAbm
92.sampling risk 抽样风险 K~%5iVO~\
93.non- sampling risk 非抽样风险 cWy0N
94.sampling unit 抽样单位 p[VCt" j
95.statistical sampling 统计抽样 z}N^`_ *
96.tolerable error 可容忍误差 %t|2GIu
97.the risk of under reliance 信赖不足风险 XUNgt(OGR'
98.the risk of over reliance 信赖过度风险 8A]q!To
99.the risk of incorrect rejection 误拒风险 VzM@DM]= ~
100. the risk of incorrect acceptance 误受风险 &>4$ [m>n
101.working trial balance 试算平衡表 128 rly
102.index and cross-referencing 索引和交叉索引 AezXou&
103.cash receipt 现金收入 ^a 5~FI:
104.cash disbursement 现金支出 :*%\i' $!/
105.bank statement 银行对账单 I}0-
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 P3FpU<OBwp
108.net realizable value 可变现净值 {cHTg04
109.storeroom 仓库 l>P~M50D?{
110.sale invoice 销售发票 G
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111.price list 价目表 ^n5QKHD
112.positive confirmation request 积极式询证函 /38Pp%
113.negative confirmation request 消极式询证函 WW@"75t
114.purchase requisition 请购单 a#**96Av
115.receiving report 验收报告 -;.fU44O[#
116.gross margin 毛利 mYRR==iDL
117.manufacturing overhead 制造费用 ]=
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118.material requisition 领料单 ATewdq[C
119.inventory-taking 存货盘点 |8+rUFkU8
120.bond certificate 债券 b|'LtL$Y
121.stock certificate 股票 1@@]h!>
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122.audit report 审计报告 cwU6}*_zn
123.entity 被审计单位 Dp'af4+%$
124.addressee of the audit report 审计报告的收件人 k)_#u;qmG
125.unqualified opinion 无保留意见 hrxASAfg6
126.qualified opinion 保留意见 ?Ir6*ZyY
127.disclaimer of opinion 无法表示意见 L7'n<$F
128.adverse opinion 否定意见 u-cC}DP
129 Auditors‘Report审计报告 kQcQi}e
130 internal audit内部审计 [vJosbU;
131 public sector audit政府审计 fP*C*4#X
账项基础审计accounting number-based audit O4 URr
风险导向审计方法risk-oriented audit approach ]qQB+]WN