1.audit 审计 'v4#mf
2.attestation PIo/|1
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3.credibility |XxA Fje
可信赖程度 *L8Pj`zR
4.audit of financial statements 财务报表审计 SF 61rm
5.agreed-upon procedures 执行商定程序 \t'(&taX<
6.high levels of assurance 高水平保证 g^(wZ$NH
7.compilation 编制 JwbC3t):@
8.reliability 可靠性 Qvs}{h/
9.relevance 相关性 vpx8GiV
10.professional skepticism 职业谨慎 DF'-dh</*
11.objectivity 客观性 S =q.Y
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 ;rpjXP
14.audit engagement letter 业务约定书 u&`7 C
15.recurring audit 连续审计 7f#[+i
16.the client 委托人 |c,":R
17.change CPA 更换注册会计师 7*y_~H
18.the existing CPA 现任注册会计师 Z}.N4 /
19.the successor CPA 后任注册会计师 +vaz gO<u
20.the preceding CPA前任注册会计师 B2VC:T
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21.issue the audit report 出具审计报告 r]?ZXe$;
22.expert 专家 oC>e'_6_b
23.the board of directors 董事会 g5R2a7
24.knowledge of the entity‘ s business 了解被审计单位情况 p*F&G=ZE
25.assess material misstatement risks评估重大错报风险 R9D<lX0%
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 4&)*PKq
27.a general knowledge of ————- 初步了解―――的情况 XodA(73`i
28.a more knowledge of—————— 进一步了解的情况 %d*k3f
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29.the prior year‘s working papers 以前年度工作底稿 ji<b#YO4
30.minutes of meeting 会议纪要 z`((l#(
31.business risks 经营风险 >>=lh
32.appropriateness 适当性 xn1
33.accounting estimate 会计估计 Y8`4K* 58%
34.management representations 管理层声明 vL@N21u
35.going concern assumption 持续经营假设 KZzOs9 s
36.audit plan 审计计划 #9}E@GGs
37.significant audit areas 重点审计领域 |Y"q. n77
38.error 错误 r]Bwp i%
39.fraud舞弊 esx<feP)\
40.modified or additional procedures 修改或追加审计程序 qI\qpWS\
41.misappropriation of assets 侵占资产 Bvzl*
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42.transactions without substance 虚假交易 <",4O
43.unusual pressures 异常压力 Q+)fI
44.the suspected noncompliance 涉嫌存在违法行为 iU{bPyz,
45.materialiy 重要性 9kL'"0c
46.exceed the materiality level 超过重要性水平 +I#4+0f
47.approach the materiality level 接近重要性水平 z+F
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48.an acceptably low level 可接受水平
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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 CFAz/x@%
50.misstatements or omissions 错报或漏报 -X5rGp++
51.aggregate 总计 !YSAQi
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52.subsequent events 期后事项 16)@<7b]J
53.adjust the financial statements 调整财务报表 6c>t|=Ss(
54.perform additional audit procedures 实施追加的审计程序 1@RctI_}
55.audit risk 审计风险 v5i[jM8
56.detection risk 检查风险 P!:Y<p{=>
57.inappropriate audit opinion 不适当的审计意见 buX$O{43I
58.material misstatement 重大的错报 *DObtS_
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59.tolerable misstatement 可容忍错报 ym:^Y-^iV
60.the acceptable level of detection risk 可接受的检查风险 p>h B &h
61.assessed level of material misstatement risk 重大错报风险的评估水平 Bu">)AnN
62.simall business 小规模企业 L)&?$V
63.accounting system 会计系统 Kf2*|ZHj
64.test of control 控制测试 0*YLFqN
65.walk-through test 穿行测试 >/nS<y>
66.communication 沟通 p}_bu@;.Z
67.flow chart 流程图 :M9'wg
68.reperformance of internal control 重新执行 -MOPm]iA
69.audit evidence 审计证据 zI8Q "b
70.substantive procedures 实质性程序 D{I^_~-\5
71.assertions 认定 ]Gm,sp.x
72.esistence 存在 d$8rzd
73.occurrence 发生 7g}4gX's
74.completeness 完整性 P\KP )bkC
75.rights and obligations 权利和义务 B2:6=8<
76.valuation and allocation 计价和分摊 55MsF}p
77.cutoff 截止 x+l.04a@
78.accuracy 准确性 KL,=Z&.<=
79.classification 分类 Y v }G"-=
80.inspection 检查 ^-cj=on=Q
81.supervision of counting 监盘 o1YX^-<[F
82.observation 观察 ^%-$8sV
83.confirmation 函证 H`CDfTy
84.computation 计算 +'Pl?QyH
85.analytical procedures 分析程序 ~V[pu
86.vouch 核对 ;X-~C.7k
87.trace 追查 [?iA`#^d
88.audit sampling 审计抽样 [
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89.error 误差 6 /gh_'&
90.expected error 预期误差 trnjOm
91.population 总体 4]A2Jl
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92.sampling risk 抽样风险 xK 9"t;!C&
93.non- sampling risk 非抽样风险 L0ig%
94.sampling unit 抽样单位 4\4onCzuT
95.statistical sampling 统计抽样 Z0g3> iItM
96.tolerable error 可容忍误差 7SLJLn3d
97.the risk of under reliance 信赖不足风险 vt<r_&+ pJ
98.the risk of over reliance 信赖过度风险 @'j=oTT
99.the risk of incorrect rejection 误拒风险 SkBa- *MC
100. the risk of incorrect acceptance 误受风险 8PB(<|}u
101.working trial balance 试算平衡表 uFOxb}a9v
102.index and cross-referencing 索引和交叉索引 T^g2N`w2
103.cash receipt 现金收入 0? (
104.cash disbursement 现金支出 n o`c[XY
105.bank statement 银行对账单 K)~ m{
106.bank reconciliation 银行存款余额调节表 e p~3e5
107.balance sheet date 资产负债表日 /:d03N\9k
108.net realizable value 可变现净值 eU'DQp*
109.storeroom 仓库 #y%bx<A
110.sale invoice 销售发票 i
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111.price list 价目表 cP%mkh_ri
112.positive confirmation request 积极式询证函 :zdMV6s
113.negative confirmation request 消极式询证函 0{#,'sc;
114.purchase requisition 请购单 MKLnt X
115.receiving report 验收报告 >B/ jTn5=
116.gross margin 毛利 E</UmM+ R
117.manufacturing overhead 制造费用 #XR<}OYcL
118.material requisition 领料单 e}y oy+9
119.inventory-taking 存货盘点 0H,1"~,w]
120.bond certificate 债券 RX8$&z
121.stock certificate 股票 MEMD8:['
122.audit report 审计报告 a
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123.entity 被审计单位 j9Ptd$Uj
124.addressee of the audit report 审计报告的收件人 lb ol+O65
125.unqualified opinion 无保留意见 ?F]Yebp^
126.qualified opinion 保留意见 l:mC'aR
127.disclaimer of opinion 无法表示意见 uSCF;y=1g,
128.adverse opinion 否定意见 RQ}(}|1+\
129 Auditors‘Report审计报告 H7n5k,
130 internal audit内部审计 {E1g+><
131 public sector audit政府审计 ..6 : _{wg
账项基础审计accounting number-based audit 8aZuI|z
风险导向审计方法risk-oriented audit approach u,e'5,`N