1.audit 审计 (
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2.attestation L"foL
鉴证 D;zWksq
3.credibility
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可信赖程度 !\0F.*
4.audit of financial statements 财务报表审计 -~][0PVL9
5.agreed-upon procedures 执行商定程序 ,?k%jcR
6.high levels of assurance 高水平保证 i
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7.compilation 编制 Ka]@[R6e
8.reliability 可靠性 *q*HG W5
9.relevance 相关性 -2\ZzK0tM
10.professional skepticism 职业谨慎 0)AM-/"
11.objectivity 客观性 k(EMp1[:nN
12. professional competence 专业胜任能力 t'R':+0Vf
13.Senior/CPA-in-charge 项目经理 @H\pipT_b
14.audit engagement letter 业务约定书 |mxNUo-
15.recurring audit 连续审计 a*Ss -y
16.the client 委托人 {p
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17.change CPA 更换注册会计师 {7?9jEj
18.the existing CPA 现任注册会计师 [5Fd P0
19.the successor CPA 后任注册会计师 Dz`k[mI
20.the preceding CPA前任注册会计师 b]*X<,p
21.issue the audit report 出具审计报告 ]U,CKJF%/
22.expert 专家 dL_QX,X-]
23.the board of directors 董事会 Wp5]Uk
24.knowledge of the entity‘ s business 了解被审计单位情况 JI"/N`-?;b
25.assess material misstatement risks评估重大错报风险 /vjG
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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-[s6q2m
27.a general knowledge of ————- 初步了解―――的情况 x(PKFn
28.a more knowledge of—————— 进一步了解的情况 g5#CN:%f
29.the prior year‘s working papers 以前年度工作底稿 c>ad0xce6
30.minutes of meeting 会议纪要 7DtIVMiK
31.business risks 经营风险 M$Fth*q{GD
32.appropriateness 适当性 (0i'Nb"
33.accounting estimate 会计估计 ~G>jw"r
34.management representations 管理层声明 W+gpr|R2
35.going concern assumption 持续经营假设 HG2GZ}~^1
36.audit plan 审计计划 N[]
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37.significant audit areas 重点审计领域 x5`br.
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38.error 错误 -C-?`R
39.fraud舞弊 c .3ZXqpI;
40.modified or additional procedures 修改或追加审计程序 ZX!r1*c
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41.misappropriation of assets 侵占资产 kE>0M9EdH
42.transactions without substance 虚假交易 fqX"Lus `=
43.unusual pressures 异常压力 <9E0iz+j
44.the suspected noncompliance 涉嫌存在违法行为 uzmk6G
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45.materialiy 重要性 ]xC#rwHUC
46.exceed the materiality level 超过重要性水平 sQ6}\
47.approach the materiality level 接近重要性水平 >^q7c8]~g
48.an acceptably low level 可接受水平 Q$& sTM
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 (fNUj4[
50.misstatements or omissions 错报或漏报 .7'kw]{/
51.aggregate 总计 Nk=JBIsKv
52.subsequent events 期后事项 +;$oJJ
53.adjust the financial statements 调整财务报表 K8n4oz#z
54.perform additional audit procedures 实施追加的审计程序 n55Pv3}C
55.audit risk 审计风险 m }a|FS
56.detection risk 检查风险 tO7v4
57.inappropriate audit opinion 不适当的审计意见 1c3TN#|)W
58.material misstatement 重大的错报 2"|2a@
59.tolerable misstatement 可容忍错报 D']ZlB'K
60.the acceptable level of detection risk 可接受的检查风险 /MY9
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61.assessed level of material misstatement risk 重大错报风险的评估水平 [Vd[-
62.simall business 小规模企业 gmIqT
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63.accounting system 会计系统 Zfk*HV#\
64.test of control 控制测试 s2?T5oWU
65.walk-through test 穿行测试 lzw3= H
66.communication 沟通 Hsih[f
67.flow chart 流程图
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68.reperformance of internal control 重新执行 @L.82p{h
69.audit evidence 审计证据 56^+;^f^`
70.substantive procedures 实质性程序 {o5V7*P;_
71.assertions 认定 X37 L\e[c
72.esistence 存在 8N:owK
73.occurrence 发生 m
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74.completeness 完整性 ,Y3W?
75.rights and obligations 权利和义务 `D9]*c
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76.valuation and allocation 计价和分摊 `cPywn@uGZ
77.cutoff 截止 9lB]~,z
78.accuracy 准确性 Hzrtlet
79.classification 分类 fLV"T_rk
80.inspection 检查 *f,DhT/P
81.supervision of counting 监盘 f;/QJ
82.observation 观察 qB)"qFa
83.confirmation 函证 k>t)g-,2
84.computation 计算 MCU_Z[N#10
85.analytical procedures 分析程序 66^ycZCH
86.vouch 核对 y5Tlpi`g
87.trace 追查 ;'81jbh
88.audit sampling 审计抽样 4iW'kuK
89.error 误差 8$(Dz]v|[&
90.expected error 预期误差 _qbIh
91.population 总体 SQeRSz8bK4
92.sampling risk 抽样风险 nW;g28
93.non- sampling risk 非抽样风险 Lh.`C7]
94.sampling unit 抽样单位 "NgoaG~!YO
95.statistical sampling 统计抽样 mv5n4mav
96.tolerable error 可容忍误差 ;raN
97.the risk of under reliance 信赖不足风险 J8Yd1.Qj
98.the risk of over reliance 信赖过度风险 h" H2z1$
99.the risk of incorrect rejection 误拒风险 ##Z_QB(;
100. the risk of incorrect acceptance 误受风险 DGevE~
101.working trial balance 试算平衡表 p7:{^
102.index and cross-referencing 索引和交叉索引 _fZZ_0\Q
103.cash receipt 现金收入 =]-j;#'&
104.cash disbursement 现金支出 ',
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105.bank statement 银行对账单 wvrrMGU)a
106.bank reconciliation 银行存款余额调节表 88c<:fK
107.balance sheet date 资产负债表日 ICAH G7 ,
108.net realizable value 可变现净值 -=.V
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109.storeroom 仓库 z>w`ZD}XY
110.sale invoice 销售发票 Z}|(FRVk
111.price list 价目表 cUDoN`fSl,
112.positive confirmation request 积极式询证函 >5Wlc$
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113.negative confirmation request 消极式询证函 iS5W>1]
114.purchase requisition 请购单 WD'#5]#Y
115.receiving report 验收报告 Isx#9C
116.gross margin 毛利 F @Te@n
117.manufacturing overhead 制造费用 PvGDTYcKp
118.material requisition 领料单 ?BhMjsy.
119.inventory-taking 存货盘点 4mn&4e
120.bond certificate 债券 p$ bnK]
121.stock certificate 股票 erVO|<%=R
122.audit report 审计报告 (%O@r!{
123.entity 被审计单位 *Z_C4Tj
124.addressee of the audit report 审计报告的收件人 MLFKH
125.unqualified opinion 无保留意见 6%Be36<
126.qualified opinion 保留意见 2< hAa9y
127.disclaimer of opinion 无法表示意见 ;(}V"i7Hu
128.adverse opinion 否定意见 ?8W("W
129 Auditors‘Report审计报告 n ]dL?BJ
130 internal audit内部审计 sl2@umR7%(
131 public sector audit政府审计 $ "Bh]-
账项基础审计accounting number-based audit 7OjR._@
风险导向审计方法risk-oriented audit approach S~]mWxgZ