1.audit 审计 E88_15'3D
2.attestation Ga N4In[d
鉴证
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3.credibility n KDX=73
可信赖程度 ,5t.0XqS
4.audit of financial statements 财务报表审计 +%U
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5.agreed-upon procedures 执行商定程序 o+/x8:
6.high levels of assurance 高水平保证 _S2QY7/
7.compilation 编制 i. `S0
8.reliability 可靠性 .IYOtS
9.relevance 相关性 7KuTC%7
10.professional skepticism 职业谨慎 g9GE0DbT`
11.objectivity 客观性 Zo-s_6uC
12. professional competence 专业胜任能力 /_o1b_1U
13.Senior/CPA-in-charge 项目经理 2ai \("?
14.audit engagement letter 业务约定书 1i2jYDB"
15.recurring audit 连续审计 O'$0K0k3
16.the client 委托人 !<((@*zU
17.change CPA 更换注册会计师 AM'-(x|
18.the existing CPA 现任注册会计师 ldI;DoE#U1
19.the successor CPA 后任注册会计师 Y]B2-wt-
20.the preceding CPA前任注册会计师 DE."XSni
21.issue the audit report 出具审计报告 PO<4rT+B
22.expert 专家 JS!rZi
23.the board of directors 董事会 S-.!BQ@RMZ
24.knowledge of the entity‘ s business 了解被审计单位情况 SZK~<@q5
25.assess material misstatement risks评估重大错报风险 :E@"4O?<Y)
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 kTc'k
27.a general knowledge of ————- 初步了解―――的情况 E"pq ZP =
28.a more knowledge of—————— 进一步了解的情况 VAsaJ`vcb
29.the prior year‘s working papers 以前年度工作底稿 :HMnU37m W
30.minutes of meeting 会议纪要 {j ${i
31.business risks 经营风险 #Rl
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32.appropriateness 适当性 v)okVyv
33.accounting estimate 会计估计
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34.management representations 管理层声明 _4x X}Z;
35.going concern assumption 持续经营假设 B~caHG1b
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 0)yvyQ5
38.error 错误 PZeVjL?E
39.fraud舞弊 ~Q>97%
40.modified or additional procedures 修改或追加审计程序 Ol{)U;,`
41.misappropriation of assets 侵占资产 A4Q8^^byY
42.transactions without substance 虚假交易 g[q1P:I@W
43.unusual pressures 异常压力 \iSa
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44.the suspected noncompliance 涉嫌存在违法行为 My,ki:V?g6
45.materialiy 重要性 oizD:
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46.exceed the materiality level 超过重要性水平 GT|=Apnwr%
47.approach the materiality level 接近重要性水平 Mf
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48.an acceptably low level 可接受水平 9~
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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 ;W'y^jp]"
50.misstatements or omissions 错报或漏报 T%
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51.aggregate 总计 ! Hdg
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52.subsequent events 期后事项 z<sf}6q
53.adjust the financial statements 调整财务报表 &N[~+"
54.perform additional audit procedures 实施追加的审计程序 %RdCSQ9~
55.audit risk 审计风险
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56.detection risk 检查风险 !@W1d|{lu
57.inappropriate audit opinion 不适当的审计意见 $*9h\W-)`Q
58.material misstatement 重大的错报 '7u#uL,pa1
59.tolerable misstatement 可容忍错报 Beiz*2-}a
60.the acceptable level of detection risk 可接受的检查风险
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61.assessed level of material misstatement risk 重大错报风险的评估水平 K /g\x0
62.simall business 小规模企业 `5=0f}E
63.accounting system 会计系统 RUlM""@b
64.test of control 控制测试 2oGl"3/p
65.walk-through test 穿行测试 vd9l1"S
66.communication 沟通 N&-d8
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67.flow chart 流程图 _udH(NC
68.reperformance of internal control 重新执行 ~{=+dQ
69.audit evidence 审计证据 6f\0YU<C&
70.substantive procedures 实质性程序 V[HHP_
71.assertions 认定 N6Vn/7I5%
72.esistence 存在 $s)G0/~W
73.occurrence 发生 r2M._}bF
74.completeness 完整性 P%ev8]
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75.rights and obligations 权利和义务 z X2BJ
76.valuation and allocation 计价和分摊 ^7.864
77.cutoff 截止 NyeGa
78.accuracy 准确性 * G.6\
79.classification 分类 O<)"kj 7
80.inspection 检查 x5c
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81.supervision of counting 监盘 ,CA,7Mu:
82.observation 观察 A+iQH1C0h
83.confirmation 函证
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84.computation 计算 !D7/Ja
85.analytical procedures 分析程序 0^?3hK
86.vouch 核对 u;F++$=
87.trace 追查 #hH "g
88.audit sampling 审计抽样 N|h`}*:x=
89.error 误差 >(<OhS(
90.expected error 预期误差 Y6?d
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91.population 总体 BBnj}XP*4
92.sampling risk 抽样风险 ]O,!B''8k
93.non- sampling risk 非抽样风险 T]Vh]|_s
94.sampling unit 抽样单位 38>8{Ma
95.statistical sampling 统计抽样 V+nqQ~pJ&
96.tolerable error 可容忍误差 I8Y[d$z
97.the risk of under reliance 信赖不足风险 kgEGL]G>
98.the risk of over reliance 信赖过度风险 yCf*ts1
99.the risk of incorrect rejection 误拒风险 cW/RH.N
100. the risk of incorrect acceptance 误受风险 0N;Pb(%7UU
101.working trial balance 试算平衡表 >wNE!Oa*B
102.index and cross-referencing 索引和交叉索引 q-KN{y/
103.cash receipt 现金收入 C8
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104.cash disbursement 现金支出 j;=+5PY
105.bank statement 银行对账单 fM]zD/ g
106.bank reconciliation 银行存款余额调节表 w3:Y]F.ot
107.balance sheet date 资产负债表日 |0vY'A)]
108.net realizable value 可变现净值 N*|Mfpf
109.storeroom 仓库 9} :n
110.sale invoice 销售发票 ;4z6="<Y
111.price list 价目表 zRx-xWo
112.positive confirmation request 积极式询证函 `jSxq66L p
113.negative confirmation request 消极式询证函 KA0Ui,q3
114.purchase requisition 请购单 :5L9tNr{_
115.receiving report 验收报告 $*Njvr7
116.gross margin 毛利 IR;lt 3
117.manufacturing overhead 制造费用 u `1cXL['
118.material requisition 领料单 d(jd{L4d
119.inventory-taking 存货盘点 f[6;)ZA
120.bond certificate 债券 </>;PnzE
121.stock certificate 股票 GO.mT/rB
122.audit report 审计报告 63#Sf$p{v
123.entity 被审计单位 j,K]TJ
124.addressee of the audit report 审计报告的收件人 iN %kF'&9
125.unqualified opinion 无保留意见 ;$ D*,W
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126.qualified opinion 保留意见 HpiP"Sl
127.disclaimer of opinion 无法表示意见 WtN o@e'
128.adverse opinion 否定意见 npkE[JE:
129 Auditors‘Report审计报告 )(oRJu)y
130 internal audit内部审计 ]E .+)>
131 public sector audit政府审计 nbj &3z,
账项基础审计accounting number-based audit X2 c<.
风险导向审计方法risk-oriented audit approach qt=gz6!