1.audit 审计 h#;K9
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2.attestation Y]0y
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鉴证 fB
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3.credibility d"a7{~l
可信赖程度 zszx@`/3
4.audit of financial statements 财务报表审计 717m.t,x
5.agreed-upon procedures 执行商定程序 <?}g[]i
6.high levels of assurance 高水平保证 9f[[%80
7.compilation 编制 J%B?YO,
8.reliability 可靠性 g7yHhF>%X
9.relevance 相关性 A0sW 9P6F
10.professional skepticism 职业谨慎 >{=RQgGy
11.objectivity 客观性 I<-"J^2
12. professional competence 专业胜任能力 u;1NhD<n
13.Senior/CPA-in-charge 项目经理 7ij=%if2@k
14.audit engagement letter 业务约定书 jM<Ihmh|
15.recurring audit 连续审计 Vs(Zs[
16.the client 委托人 nQVBHL>
17.change CPA 更换注册会计师 j2n@8sCSO
18.the existing CPA 现任注册会计师 ~[,TLg
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19.the successor CPA 后任注册会计师 @= 9y5r
20.the preceding CPA前任注册会计师 dAt[i\S
21.issue the audit report 出具审计报告 9}_f\Bs
22.expert 专家 Db:WAjU
23.the board of directors 董事会 /T'nY{
24.knowledge of the entity‘ s business 了解被审计单位情况 `Pbn
25.assess material misstatement risks评估重大错报风险 >p:fWQ6
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 X;RI7{fW%X
28.a more knowledge of—————— 进一步了解的情况 py4_hj\v
29.the prior year‘s working papers 以前年度工作底稿 tTamFL6
30.minutes of meeting 会议纪要
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31.business risks 经营风险 4(ZV\}j1
32.appropriateness 适当性 r\`m[Q
33.accounting estimate 会计估计 Z%Kj^
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34.management representations 管理层声明 Ry~LhU:
35.going concern assumption 持续经营假设 F9hWB17u
36.audit plan 审计计划 'm:B(N@+
37.significant audit areas 重点审计领域 Jz b".A
38.error 错误 ,' B=eY,
39.fraud舞弊 31Du@h8YX
40.modified or additional procedures 修改或追加审计程序 dj]N59<
41.misappropriation of assets 侵占资产 r&RSQHa)
42.transactions without substance 虚假交易 ~5529
43.unusual pressures 异常压力 Rw%KEUDm
44.the suspected noncompliance 涉嫌存在违法行为 gC- 0je
45.materialiy 重要性 [%Xfl7;Wh
46.exceed the materiality level 超过重要性水平 I78pul8!
47.approach the materiality level 接近重要性水平 ?^p8]Va%
48.an acceptably low level 可接受水平 $Yc9><i
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 C3gz)!3
50.misstatements or omissions 错报或漏报 %9M49s
51.aggregate 总计 N"y4#W(Z@
52.subsequent events 期后事项 +(0eOO'\M
53.adjust the financial statements 调整财务报表 B\yid@e
54.perform additional audit procedures 实施追加的审计程序 (H^o8J
55.audit risk 审计风险 M$9h)3(B
56.detection risk 检查风险 rK wkj)
57.inappropriate audit opinion 不适当的审计意见 _aYQ(FO
58.material misstatement 重大的错报 ,Nh X%
59.tolerable misstatement 可容忍错报 9m4|1)
60.the acceptable level of detection risk 可接受的检查风险 /.bwwj_;
61.assessed level of material misstatement risk 重大错报风险的评估水平 zZ-*/THB@R
62.simall business 小规模企业 LLiX%XOh
63.accounting system 会计系统 (ShJ!
64.test of control 控制测试 Gx($q;8
65.walk-through test 穿行测试 *1Q?~
66.communication 沟通 &baY[[N
67.flow chart 流程图 ;{RQ+ZX'[
68.reperformance of internal control 重新执行 j*}x
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69.audit evidence 审计证据 8qveKS]vZ
70.substantive procedures 实质性程序 .rHO7c,P~
71.assertions 认定 |.5d ^z
72.esistence 存在 IT|CfQ [D
73.occurrence 发生 X,~C
74.completeness 完整性 AsOI`@FV
75.rights and obligations 权利和义务 4<|
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76.valuation and allocation 计价和分摊 *v&RGY[>
77.cutoff 截止 =9-c*bL
78.accuracy 准确性 }dCnFZ{K3
79.classification 分类 G].Z| Z9
80.inspection 检查 /<~IKVz\&
81.supervision of counting 监盘 vSh)
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82.observation 观察 zuw6YY8kQ
83.confirmation 函证 {1[8,Ho
84.computation 计算 KMa?2cJH#
85.analytical procedures 分析程序 3;AAC (X
86.vouch 核对 G(i/ @>l
87.trace 追查 2cL<`
88.audit sampling 审计抽样 A7se#"w
89.error 误差 %|Vq"MW,I
90.expected error 预期误差
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91.population 总体 %"D-1&%zY
92.sampling risk 抽样风险 V!p;ME
93.non- sampling risk 非抽样风险 G8
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94.sampling unit 抽样单位 BZ.H6r'Q
95.statistical sampling 统计抽样 MeC@+@C
96.tolerable error 可容忍误差 <pCZ+Yv E"
97.the risk of under reliance 信赖不足风险 G6FknYj
98.the risk of over reliance 信赖过度风险 3 }XS|Y
99.the risk of incorrect rejection 误拒风险 *" wsMO
100. the risk of incorrect acceptance 误受风险 (Q&Z/Fe
101.working trial balance 试算平衡表 LvS`
102.index and cross-referencing 索引和交叉索引 ynhH5P|6,
103.cash receipt 现金收入 Pg7/g=Va
104.cash disbursement 现金支出 o/&Q^^Xj^~
105.bank statement 银行对账单 1QThAFN
106.bank reconciliation 银行存款余额调节表 Ad(j&P
107.balance sheet date 资产负债表日 %5b2vrg~*
108.net realizable value 可变现净值 Onao'sjY
109.storeroom 仓库 yd$y\pN=<
110.sale invoice 销售发票 zrcSPh
111.price list 价目表 ~O!v?2it8q
112.positive confirmation request 积极式询证函 *5^h>Vk/
113.negative confirmation request 消极式询证函 F{v+z8nW
114.purchase requisition 请购单 !U@[lBW
115.receiving report 验收报告 &12.|
116.gross margin 毛利 -O\`G<s%
117.manufacturing overhead 制造费用 kjH0u$n
118.material requisition 领料单 #-{4F?DA]y
119.inventory-taking 存货盘点 D?$f[+
120.bond certificate 债券 72aj4k]^
121.stock certificate 股票 xGjEEBL
122.audit report 审计报告 w;XX jT
123.entity 被审计单位 MOXDR
124.addressee of the audit report 审计报告的收件人 278
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125.unqualified opinion 无保留意见 I/ c*
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126.qualified opinion 保留意见 Hly$ Wm
127.disclaimer of opinion 无法表示意见 =4G9ev
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128.adverse opinion 否定意见 Vx'_fb?wap
129 Auditors‘Report审计报告 DF<_Ns!
130 internal audit内部审计 b1-JnEc
131 public sector audit政府审计 w1[F]|
账项基础审计accounting number-based audit rQU;?[y
风险导向审计方法risk-oriented audit approach {C
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