1.audit 审计 Q6hWHfS
2.attestation ]SG(YrF
鉴证 OFn#C!
3.credibility %ql2 XAY
可信赖程度 t{Z:N']H
4.audit of financial statements 财务报表审计 ,XYtoZa
5.agreed-upon procedures 执行商定程序 2py
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6.high levels of assurance 高水平保证 p_qJI@u8
7.compilation 编制 b|nh
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8.reliability 可靠性 VP_S[+Zv~
9.relevance 相关性 ~ ":}Rs
10.professional skepticism 职业谨慎 2Z7r ZjXW
11.objectivity 客观性 T*rx5*:o
12. professional competence 专业胜任能力 W6jdS;3
13.Senior/CPA-in-charge 项目经理 ,Kwtp)EX
14.audit engagement letter 业务约定书 L]{1@~E:q
15.recurring audit 连续审计 &'oZ]}^0
16.the client 委托人 Itv}TK
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17.change CPA 更换注册会计师 X^)vZL?
18.the existing CPA 现任注册会计师 L[
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19.the successor CPA 后任注册会计师 9;tY'32/
20.the preceding CPA前任注册会计师 |6!L\/}M%
21.issue the audit report 出具审计报告 8Lr&-w8J
22.expert 专家 hYSf;cG}A
23.the board of directors 董事会 [6f(3|"
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 !+T29QYK8
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 &z?
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27.a general knowledge of ————- 初步了解―――的情况 _
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28.a more knowledge of—————— 进一步了解的情况 !uSG 1j"y
29.the prior year‘s working papers 以前年度工作底稿 ;l
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30.minutes of meeting 会议纪要 /eY}0q%
31.business risks 经营风险 )GR4U8<>g
32.appropriateness 适当性 rvp#[RAaS}
33.accounting estimate 会计估计
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34.management representations 管理层声明 Wph@LRB]
35.going concern assumption 持续经营假设 4Bk9d
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36.audit plan 审计计划 Yqb3g(0
37.significant audit areas 重点审计领域 ZHimS7
38.error 错误 G!.%Qqs
39.fraud舞弊 `w EAU7m:
40.modified or additional procedures 修改或追加审计程序 \&b1%Asyz
41.misappropriation of assets 侵占资产 UQ}#=[)2e
42.transactions without substance 虚假交易 kR65{h"gZT
43.unusual pressures 异常压力 Xsd+5="{N
44.the suspected noncompliance 涉嫌存在违法行为 @k3xk1*
45.materialiy 重要性 s_%KWkS
46.exceed the materiality level 超过重要性水平 =_Ip0FfK!
47.approach the materiality level 接近重要性水平 kn&>4/')
48.an acceptably low level 可接受水平 [(m+Ejzi%
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 ?XB[awTD~
50.misstatements or omissions 错报或漏报 .dKFQH iYJ
51.aggregate 总计 '|@?R |i0
52.subsequent events 期后事项 &sg~owz
53.adjust the financial statements 调整财务报表 0YO/G1O&
54.perform additional audit procedures 实施追加的审计程序 m#`1.5%
55.audit risk 审计风险 T':} p2}w+
56.detection risk 检查风险 ?<STl-]&
57.inappropriate audit opinion 不适当的审计意见 qaiR329fx
58.material misstatement 重大的错报 fzZ`O{$8
59.tolerable misstatement 可容忍错报 T.pc3+B8N
60.the acceptable level of detection risk 可接受的检查风险 Pd04
61.assessed level of material misstatement risk 重大错报风险的评估水平 4x|\xg(
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62.simall business 小规模企业 si#1sdR
63.accounting system 会计系统 T7?cnK"
64.test of control 控制测试 'J_`CS
65.walk-through test 穿行测试 bPVQ-
66.communication 沟通 ,*CPG$L
67.flow chart 流程图 D+"+m%^>C
68.reperformance of internal control 重新执行 \EW<;xq
69.audit evidence 审计证据 /&+*X)#v
70.substantive procedures 实质性程序 'q\[aKEX=
71.assertions 认定 u{5+hZ
72.esistence 存在 $3]]<oH
73.occurrence 发生 +'{d^-( (
74.completeness 完整性 >>%E?'9A
75.rights and obligations 权利和义务 @G^m+-
76.valuation and allocation 计价和分摊 xTf|u
77.cutoff 截止 RX?y}BDo0
78.accuracy 准确性 s2"<<P[q'
79.classification 分类 7UsU03
80.inspection 检查 d8.A8<wUr
81.supervision of counting 监盘 ^NXxMC(e+
82.observation 观察 s@(ME1j(U!
83.confirmation 函证 >hO9b;F}
84.computation 计算 #oJ%i+V
85.analytical procedures 分析程序 I R~szUY6
86.vouch 核对 /a}`
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87.trace 追查 Ogu";p(
88.audit sampling 审计抽样 ffR<G&"n~b
89.error 误差 *K;s*-|U
90.expected error 预期误差 R\-]t{t`
91.population 总体 rw.DKM'
92.sampling risk 抽样风险 GTke<R
93.non- sampling risk 非抽样风险 [oOV@GE
94.sampling unit 抽样单位 ET;-'vd
95.statistical sampling 统计抽样 i-,_:z=J
96.tolerable error 可容忍误差 [r^WS;9n
97.the risk of under reliance 信赖不足风险 ={\9-JJhE
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 &] O^d4/
100. the risk of incorrect acceptance 误受风险 `]F#j ]"
101.working trial balance 试算平衡表 5DL(#9F8b9
102.index and cross-referencing 索引和交叉索引 #|K5ma
103.cash receipt 现金收入 DFp">1@`PR
104.cash disbursement 现金支出 Y'yGhpT~
105.bank statement 银行对账单 6 -BC/
106.bank reconciliation 银行存款余额调节表 4 {+47=n
107.balance sheet date 资产负债表日 ZG(Pz9{K
108.net realizable value 可变现净值 rPK 1#
109.storeroom 仓库 gWfMUl
110.sale invoice 销售发票 u1`JvfLrL
111.price list 价目表 K"8!
112.positive confirmation request 积极式询证函 {_ {zs!r
113.negative confirmation request 消极式询证函 H18pVh
114.purchase requisition 请购单 q
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115.receiving report 验收报告 ('+C $
116.gross margin 毛利 YL/B7^fd8
117.manufacturing overhead 制造费用 k,61Va
118.material requisition 领料单 A`*Sx"~jdx
119.inventory-taking 存货盘点 HjY! ]!4p
120.bond certificate 债券 pYh\l.@qf
121.stock certificate 股票 f@0Km^a Uc
122.audit report 审计报告 0~BZh%s< (
123.entity 被审计单位 nw0Tg= P
124.addressee of the audit report 审计报告的收件人 vf-8DB
125.unqualified opinion 无保留意见 =g$%jM>35
126.qualified opinion 保留意见 -nY_.fp>
127.disclaimer of opinion 无法表示意见 '#>(JN5\
128.adverse opinion 否定意见 ''}2JJU{
129 Auditors‘Report审计报告 , 8o
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130 internal audit内部审计 _|7bpt9
131 public sector audit政府审计 o
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账项基础审计accounting number-based audit MH=Ld=i
风险导向审计方法risk-oriented audit approach 9yp'-RKjw