1.audit 审计 XQH
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2.attestation "(U%Vg|)
鉴证 xD(RjL+
3.credibility oI!L2
可信赖程度 `2j \(N,
4.audit of financial statements 财务报表审计 E@f2hW2
5.agreed-upon procedures 执行商定程序 #]BpTpRAe<
6.high levels of assurance 高水平保证 w^.^XK4v.
7.compilation 编制 TDMyZ!d
8.reliability 可靠性 P/'9k0zs)
9.relevance 相关性 =36e&z-#
10.professional skepticism 职业谨慎 X+:>&&9
11.objectivity 客观性 9Xr @ll
12. professional competence 专业胜任能力 bhIyq4N
13.Senior/CPA-in-charge 项目经理 5:=ECtKi
14.audit engagement letter 业务约定书 5_d=~whO&2
15.recurring audit 连续审计 \w]c<gM K
16.the client 委托人 R
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17.change CPA 更换注册会计师 <Bmqox0
18.the existing CPA 现任注册会计师 p
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19.the successor CPA 后任注册会计师 0>E0}AvkT
20.the preceding CPA前任注册会计师 iTt#%Fs)4M
21.issue the audit report 出具审计报告 HfF4BQxm
22.expert 专家 kRyt|ryWh
23.the board of directors 董事会 49BLJ|:P?
24.knowledge of the entity‘ s business 了解被审计单位情况 SSS)bv8m
25.assess material misstatement risks评估重大错报风险 )ZU=`!4
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 &SzLEbU!
27.a general knowledge of ————- 初步了解―――的情况 T%Vg0Y)P;
28.a more knowledge of—————— 进一步了解的情况 &|:T+LVv$+
29.the prior year‘s working papers 以前年度工作底稿 N'#Lb0`B
30.minutes of meeting 会议纪要 Cw=wU/)
31.business risks 经营风险 PR&D67:Jy
32.appropriateness 适当性 iz2I4 _N
33.accounting estimate 会计估计 )>! IY Q
34.management representations 管理层声明 Qe~2'Hw#9
35.going concern assumption 持续经营假设 W[dMf!(
36.audit plan 审计计划 A5lP%&tu(
37.significant audit areas 重点审计领域 +Rtz`V1d
38.error 错误 .Y.{j4[LQ
39.fraud舞弊 #&@qmps(T
40.modified or additional procedures 修改或追加审计程序 +!(W>4F
41.misappropriation of assets 侵占资产 xELnik_L2
42.transactions without substance 虚假交易 -*?Y4}mK
43.unusual pressures 异常压力 wGqQR)a
44.the suspected noncompliance 涉嫌存在违法行为 "!yKX(aTX
45.materialiy 重要性 -V'`;zE6
46.exceed the materiality level 超过重要性水平 ?|i6]y=D
47.approach the materiality level 接近重要性水平 C~2/ 5
48.an acceptably low level 可接受水平 {(DD~~)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 5X7kZ!r
50.misstatements or omissions 错报或漏报 A~vZ}?*M
51.aggregate 总计 fs]9H K/@\
52.subsequent events 期后事项 JJvf!]
53.adjust the financial statements 调整财务报表 !U,^+"l'GP
54.perform additional audit procedures 实施追加的审计程序 /mB'Fn6)
55.audit risk 审计风险 A2`QlhZ
56.detection risk 检查风险 q4k
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57.inappropriate audit opinion 不适当的审计意见 b}G4eXkuj
58.material misstatement 重大的错报 ez2 gy"
59.tolerable misstatement 可容忍错报 `0r=ND5.
60.the acceptable level of detection risk 可接受的检查风险 C +-<
61.assessed level of material misstatement risk 重大错报风险的评估水平 dYg}qad5:
62.simall business 小规模企业 a0"gt"qA
63.accounting system 会计系统 $ {$XJ
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64.test of control 控制测试 /!o(Y8e>x
65.walk-through test 穿行测试 Dm@wTt8N(
66.communication 沟通 ~3{C&c
67.flow chart 流程图 I#Q
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68.reperformance of internal control 重新执行 )shzJ9G
69.audit evidence 审计证据 !b O8apn
70.substantive procedures 实质性程序 qAH@)}
71.assertions 认定 n'/w(o$&
72.esistence 存在 Co2* -[R
73.occurrence 发生 VV(>e@Bc4
74.completeness 完整性 guC/eSxv
75.rights and obligations 权利和义务 :E|HP#iwu
76.valuation and allocation 计价和分摊 r9Ux=W\
77.cutoff 截止 \C3ir &
78.accuracy 准确性 d[.kGytUt
79.classification 分类 .
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80.inspection 检查 _tR%7%3*
81.supervision of counting 监盘
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82.observation 观察 mMqT-jT
83.confirmation 函证 \TG!M]D:
84.computation 计算 #@,39!;,:O
85.analytical procedures 分析程序 j+3~
86.vouch 核对 ,jBd3GdlZ
87.trace 追查 yQ4]LyS
88.audit sampling 审计抽样 {
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89.error 误差 :&=TE 2
90.expected error 预期误差 k]<
91.population 总体 uQN8/Gy*J
92.sampling risk 抽样风险 NyD[9R?
93.non- sampling risk 非抽样风险 pti`q)
94.sampling unit 抽样单位 $]CZ]EWts
95.statistical sampling 统计抽样 XD`QU m
96.tolerable error 可容忍误差 t"`LJE._P
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 M}4%LjD
100. the risk of incorrect acceptance 误受风险 Wh%qvV6]
101.working trial balance 试算平衡表 MN2#
102.index and cross-referencing 索引和交叉索引 oK h#
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103.cash receipt 现金收入 lKs*KwG
104.cash disbursement 现金支出 e{/(N
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105.bank statement 银行对账单 buo_H@@p{s
106.bank reconciliation 银行存款余额调节表 Lj"~6l`)
107.balance sheet date 资产负债表日 9
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108.net realizable value 可变现净值 05:`(vl
109.storeroom 仓库 pez^]I
110.sale invoice 销售发票 =:aH2T*
111.price list 价目表 ;YxQo
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112.positive confirmation request 积极式询证函 @<--5HbX
113.negative confirmation request 消极式询证函 TX]4Y953D
114.purchase requisition 请购单 o#{D;'
115.receiving report 验收报告 t=iSMe
116.gross margin 毛利 n.C.th
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117.manufacturing overhead 制造费用 wKhuUZj{
118.material requisition 领料单 irCS}Dbw
119.inventory-taking 存货盘点 1)u
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120.bond certificate 债券 2O {@W +Mt
121.stock certificate 股票 buGW+TrWY
122.audit report 审计报告 e# K =SV!H
123.entity 被审计单位 |,bsMJh0
124.addressee of the audit report 审计报告的收件人 L)VEA8}
125.unqualified opinion 无保留意见 9|T
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126.qualified opinion 保留意见 ;
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127.disclaimer of opinion 无法表示意见 3ik
128.adverse opinion 否定意见 k,M%/AXd
129 Auditors‘Report审计报告 @L^2VVWk^
130 internal audit内部审计 \pZ,gF;y
131 public sector audit政府审计 KzZ!
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账项基础审计accounting number-based audit rX6"w31
风险导向审计方法risk-oriented audit approach zF%CFqQ