1.audit 审计 cfA)Ui
2.attestation N@r`+(_t
鉴证 68-2EWq
3.credibility s\A
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可信赖程度 Y5?OJO{h"
4.audit of financial statements 财务报表审计 ),]XN#jp(u
5.agreed-upon procedures 执行商定程序 )$7-C
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6.high levels of assurance 高水平保证 k9vzxZ%s:
7.compilation 编制 pu?D^h9/
8.reliability 可靠性 b?{ \t;
9.relevance 相关性 EQ>] ~
10.professional skepticism 职业谨慎 ym.:I@b?6
11.objectivity 客观性 XpU%09K
12. professional competence 专业胜任能力 ud,=O Xq
13.Senior/CPA-in-charge 项目经理 yV/A%y-P
14.audit engagement letter 业务约定书 [/IN820t
15.recurring audit 连续审计 GFppcL@a
16.the client 委托人 qxW^\u!<
17.change CPA 更换注册会计师 &yN/AY`U
18.the existing CPA 现任注册会计师 -N~eb^3[c
19.the successor CPA 后任注册会计师 $Y9Wzv3Ra
20.the preceding CPA前任注册会计师 vm
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21.issue the audit report 出具审计报告 oQ"J>`',
22.expert 专家 .*W_;F o
23.the board of directors 董事会 !au%D?w
24.knowledge of the entity‘ s business 了解被审计单位情况 i]M:ntB"
25.assess material misstatement risks评估重大错报风险 deVbNg8gs
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 '|^<|S_+K
27.a general knowledge of ————- 初步了解―――的情况 ~rICPR
28.a more knowledge of—————— 进一步了解的情况 1'Y7h;\~\
29.the prior year‘s working papers 以前年度工作底稿 uA~T.b\
30.minutes of meeting 会议纪要 >y{
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31.business risks 经营风险 CZ4Nw]dtR
32.appropriateness 适当性 " }oH3L
33.accounting estimate 会计估计 QssU\@/Q
34.management representations 管理层声明 FhVoN}
35.going concern assumption 持续经营假设 t],5{UF
36.audit plan 审计计划 ~![J~CkPS
37.significant audit areas 重点审计领域 Q
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38.error 错误 ('Doy1L
39.fraud舞弊 +
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40.modified or additional procedures 修改或追加审计程序 `D~wY^q{
41.misappropriation of assets 侵占资产 LL"c 9jb4z
42.transactions without substance 虚假交易 X8Y)5,`s
43.unusual pressures 异常压力 (>a8h~Na
44.the suspected noncompliance 涉嫌存在违法行为 `#x}-A$
45.materialiy 重要性 ?&rt)/DV,
46.exceed the materiality level 超过重要性水平 ;2%8
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47.approach the materiality level 接近重要性水平 d:SLyFD$q
48.an acceptably low level 可接受水平
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 DL]\dD
50.misstatements or omissions 错报或漏报 )E>nr
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51.aggregate 总计 MR`lF-|a|
52.subsequent events 期后事项 |p\vH#6y+
53.adjust the financial statements 调整财务报表 09L"~:rg
54.perform additional audit procedures 实施追加的审计程序 3Eu;_u_
55.audit risk 审计风险 _Z{EO|
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56.detection risk 检查风险 o~ J~-$T{
57.inappropriate audit opinion 不适当的审计意见 SL ) ope
58.material misstatement 重大的错报 L-z9n@=8\
59.tolerable misstatement 可容忍错报 ;V)jC
60.the acceptable level of detection risk 可接受的检查风险 zPn2
61.assessed level of material misstatement risk 重大错报风险的评估水平 SQ0?M\D7
62.simall business 小规模企业 S<nf"oy_K
63.accounting system 会计系统 {#C)S&o)6
64.test of control 控制测试 @:%p#$V
65.walk-through test 穿行测试 K2
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66.communication 沟通 R+b~m!58
67.flow chart 流程图 rGIf/=G^r
68.reperformance of internal control 重新执行 v{c,>]@
69.audit evidence 审计证据 &$L6*+`h#
70.substantive procedures 实质性程序 /*kc
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71.assertions 认定 V''?kVJ
72.esistence 存在 lV
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73.occurrence 发生 6i`Y]\X~#
74.completeness 完整性 } 8&?
75.rights and obligations 权利和义务 ##r9/`A
76.valuation and allocation 计价和分摊 unD.t
77.cutoff 截止 vp|'Yy(9z
78.accuracy 准确性 EV.F/Wh
79.classification 分类 ?4%@"49n X
80.inspection 检查 tRu j}n+x
81.supervision of counting 监盘 nBkzNb{"AZ
82.observation 观察 E -+t[W
83.confirmation 函证 tB{HH%cV
84.computation 计算 ] =*G[
85.analytical procedures 分析程序 R8bKE(*rxj
86.vouch 核对 J5"d|i
87.trace 追查 aGbHDo
88.audit sampling 审计抽样 ^{{0ajI9C
89.error 误差 Bk2j|7
90.expected error 预期误差 x +]ek
91.population 总体 p>9|JMk
92.sampling risk 抽样风险 W87kE?,
93.non- sampling risk 非抽样风险 E/@
94.sampling unit 抽样单位 Ny` =]BA
95.statistical sampling 统计抽样 E]dc4US
96.tolerable error 可容忍误差 q{CD:I:-
97.the risk of under reliance 信赖不足风险 2|\WaH9P
98.the risk of over reliance 信赖过度风险 0`KR8# A@
99.the risk of incorrect rejection 误拒风险 f)1*%zg%
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 L}= t"y
102.index and cross-referencing 索引和交叉索引 -Dy":/Bk
103.cash receipt 现金收入 T6nc/|Ot
104.cash disbursement 现金支出 \5P 5N]]
105.bank statement 银行对账单 `R
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106.bank reconciliation 银行存款余额调节表 3Pgld*i7
107.balance sheet date 资产负债表日 e:+[}
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108.net realizable value 可变现净值 sv)4e)1
109.storeroom 仓库 @~&1
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110.sale invoice 销售发票 7* R
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111.price list 价目表 .2V?G]u
112.positive confirmation request 积极式询证函 ok1-`c P
113.negative confirmation request 消极式询证函 K1CgM1 v
114.purchase requisition 请购单 p}p}!M|
115.receiving report 验收报告 I(uM`g
116.gross margin 毛利 hdDL92JVg
117.manufacturing overhead 制造费用 !CUM*<iV
118.material requisition 领料单 a"m-&mN
119.inventory-taking 存货盘点 I<qG{PA
120.bond certificate 债券 "EBCf.3-
121.stock certificate 股票 BVG.ZZR})
122.audit report 审计报告 @k9n 0Qe|F
123.entity 被审计单位 "Pl.G[Buc-
124.addressee of the audit report 审计报告的收件人 *X
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125.unqualified opinion 无保留意见 NtNCt;_R7
126.qualified opinion 保留意见 #
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127.disclaimer of opinion 无法表示意见 -_BX\iP{
128.adverse opinion 否定意见 S;j"@'gz9
129 Auditors‘Report审计报告 E&dxM{`
130 internal audit内部审计 yp]z@SYA@
131 public sector audit政府审计 g>QN9v})
账项基础审计accounting number-based audit 0[p"8+x
风险导向审计方法risk-oriented audit approach umN4|X