1.audit 审计 B>i%:[-e
2.attestation 8fQ~UcT$
鉴证 'N{1b_v?
3.credibility l
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可信赖程度 `)O9
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4.audit of financial statements 财务报表审计 z
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5.agreed-upon procedures 执行商定程序 KLe6V+ki*
6.high levels of assurance 高水平保证 7Ydqg&
7.compilation 编制 -,
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8.reliability 可靠性 /,I?"&FWc
9.relevance 相关性 VY/r2o#
10.professional skepticism 职业谨慎 `pbCPa{Y
11.objectivity 客观性 "0!#De
12. professional competence 专业胜任能力 ZvuY]=^3
13.Senior/CPA-in-charge 项目经理 moM'RO,M
14.audit engagement letter 业务约定书 JSg=9p$
15.recurring audit 连续审计 ;FlDRDZ%
16.the client 委托人 .;?ha'
17.change CPA 更换注册会计师 >XZ2w_
18.the existing CPA 现任注册会计师 t_^cqEr
19.the successor CPA 后任注册会计师 86%k2~L
20.the preceding CPA前任注册会计师 >0kL9_9{
21.issue the audit report 出具审计报告 ;R
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22.expert 专家 ~JZLWTEe
23.the board of directors 董事会 ]oix))'n
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 |%4nU#GoB
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 +
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27.a general knowledge of ————- 初步了解―――的情况 fe4/[S{a
28.a more knowledge of—————— 进一步了解的情况 W[QgddR
29.the prior year‘s working papers 以前年度工作底稿 oItC
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30.minutes of meeting 会议纪要 wOUCe#P|r
31.business risks 经营风险 ]@SEOc@ j
32.appropriateness 适当性 v*excl~
33.accounting estimate 会计估计 LZ#A`&qUd
34.management representations 管理层声明 2s2KI=6
35.going concern assumption 持续经营假设 =2Ju)!%wr
36.audit plan 审计计划 1
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37.significant audit areas 重点审计领域 (O ;R~Io
38.error 错误 e>Q:j_?.e
39.fraud舞弊 b0f6?s
40.modified or additional procedures 修改或追加审计程序 j.Y!E<e4]
41.misappropriation of assets 侵占资产 SFWS<H(IN
42.transactions without substance 虚假交易 AJ
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43.unusual pressures 异常压力 &}gH!5L m
44.the suspected noncompliance 涉嫌存在违法行为 L_Z`UhD3{
45.materialiy 重要性 2wU,k(F_
46.exceed the materiality level 超过重要性水平 [Qk j}
47.approach the materiality level 接近重要性水平 ]$K5 8C
48.an acceptably low level 可接受水平 2QHu8mFU
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Md:*[]<~
50.misstatements or omissions 错报或漏报 sC.cMZ e
51.aggregate 总计 9Lt3^MKa"
52.subsequent events 期后事项 _58&^:/^
53.adjust the financial statements 调整财务报表 };(2 na
54.perform additional audit procedures 实施追加的审计程序 99h#M3@
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55.audit risk 审计风险 Wi)N/^;n
56.detection risk 检查风险 =aT8=ihP
57.inappropriate audit opinion 不适当的审计意见 How:_ Hj
58.material misstatement 重大的错报 C/"Wh=h6
59.tolerable misstatement 可容忍错报 Z_<Wr7D
60.the acceptable level of detection risk 可接受的检查风险 1\f8-:C
61.assessed level of material misstatement risk 重大错报风险的评估水平 Sr10ot&ox
62.simall business 小规模企业 -J!k|GK#MX
63.accounting system 会计系统 mX
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64.test of control 控制测试 c_?!V
65.walk-through test 穿行测试 K<l
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66.communication 沟通 %'F[(VB
67.flow chart 流程图 A|L-;P NP
68.reperformance of internal control 重新执行 U,/9fzgd
69.audit evidence 审计证据 w RTzpG4
70.substantive procedures 实质性程序 BGB.SN#q+
71.assertions 认定 b#e|#!Je
72.esistence 存在 %]DJ-7 xE
73.occurrence 发生 Rm.9`<Y
74.completeness 完整性 !]f:dWSLB
75.rights and obligations 权利和义务 cRPy5['E
76.valuation and allocation 计价和分摊 cMt
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77.cutoff 截止 iV%tn{fc
78.accuracy 准确性 j"+R*H(#
79.classification 分类 9T;l*
80.inspection 检查 [VB\T|$
81.supervision of counting 监盘 W
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82.observation 观察 A^7Y%
83.confirmation 函证 LTY(6we-
84.computation 计算 g|3FJA/
85.analytical procedures 分析程序 :'dH)yO
86.vouch 核对 @6DV?VL
87.trace 追查 \h/aD1&g
88.audit sampling 审计抽样 Y'LIk Q\
89.error 误差 I'uRXvEr7
90.expected error 预期误差 == i?lbj
91.population 总体 0j~C6vp
92.sampling risk 抽样风险 9s6d+HhM
93.non- sampling risk 非抽样风险 eYjr/`>O
94.sampling unit 抽样单位 H"g
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95.statistical sampling 统计抽样 78+PG(Q_M
96.tolerable error 可容忍误差 [.
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97.the risk of under reliance 信赖不足风险 2:S
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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 @xtfm.}
100. the risk of incorrect acceptance 误受风险 8BJ&"y8H
101.working trial balance 试算平衡表 ~4tu*\P
102.index and cross-referencing 索引和交叉索引 {Uu|NA87Cd
103.cash receipt 现金收入 5SY( :!
104.cash disbursement 现金支出 aq,?
105.bank statement 银行对账单 )![?JXf
106.bank reconciliation 银行存款余额调节表 ZgI1Byf
107.balance sheet date 资产负债表日 ZA4vQDW
108.net realizable value 可变现净值 '%9e8C|
109.storeroom 仓库 >'lte&
110.sale invoice 销售发票 6ax|
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111.price list 价目表 ]q@6&]9
112.positive confirmation request 积极式询证函 6jtnH'E/
113.negative confirmation request 消极式询证函 o;@T6-VH
114.purchase requisition 请购单 :>g*!hpb
115.receiving report 验收报告 f?A*g
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116.gross margin 毛利 ',p`B-dw
117.manufacturing overhead 制造费用 A|d(5{:N
118.material requisition 领料单 !_gHIJiq}
119.inventory-taking 存货盘点 J;g+
120.bond certificate 债券 =sW(2Im
121.stock certificate 股票 Bq]eN
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122.audit report 审计报告 W`-AN}C#
123.entity 被审计单位 <J QvuC
124.addressee of the audit report 审计报告的收件人 B@Q Ate7
125.unqualified opinion 无保留意见 C_=WL(
126.qualified opinion 保留意见 9q-9UC!g
127.disclaimer of opinion 无法表示意见 ?8Hr
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128.adverse opinion 否定意见
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129 Auditors‘Report审计报告 /u8m|S<
130 internal audit内部审计 hIPU%
131 public sector audit政府审计 Iw$7f kq
账项基础审计accounting number-based audit sc^TElic
风险导向审计方法risk-oriented audit approach X)|b_ 3Z