1.audit 审计 F(fr,m3
2.attestation ]H'82a
鉴证 X1qj
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3.credibility kV9NFo22
可信赖程度 ?o'arxCxZn
4.audit of financial statements 财务报表审计 %=
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5.agreed-upon procedures 执行商定程序 neH"ks5
6.high levels of assurance 高水平保证 SFNd,(kB*z
7.compilation 编制 PH &ms
8.reliability 可靠性 T
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9.relevance 相关性 @<JQn^M
10.professional skepticism 职业谨慎 b:I5poI3
11.objectivity 客观性 Yaepy
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12. professional competence 专业胜任能力 1vudT&
13.Senior/CPA-in-charge 项目经理 Q</HFpE
14.audit engagement letter 业务约定书 I _G;;GF
15.recurring audit 连续审计 ]J]p:Y>NL
16.the client 委托人 +N&(lj
17.change CPA 更换注册会计师 ${eh52)`
18.the existing CPA 现任注册会计师 +mv%z3"j;
19.the successor CPA 后任注册会计师 wIHz
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20.the preceding CPA前任注册会计师 T=Q{K|JE
21.issue the audit report 出具审计报告 640V&<+v
22.expert 专家 7)wq9];w
23.the board of directors 董事会 e2ZUl` {g
24.knowledge of the entity‘ s business 了解被审计单位情况 ^TK)_wx
25.assess material misstatement risks评估重大错报风险 d>psqmQ
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 y^BM*C
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27.a general knowledge of ————- 初步了解―――的情况 V7i`vo3Cc
28.a more knowledge of—————— 进一步了解的情况 [6N39G$
29.the prior year‘s working papers 以前年度工作底稿 <u/({SZ&
30.minutes of meeting 会议纪要 BEx^IQ2
31.business risks 经营风险 zz*[JIe
32.appropriateness 适当性 SV
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33.accounting estimate 会计估计 =R`2 m
34.management representations 管理层声明 YHAg4eb8
35.going concern assumption 持续经营假设 xWV7#Z7
36.audit plan 审计计划 X/7 49"23
37.significant audit areas 重点审计领域 Rx2|VD
38.error 错误 VH65=9z
39.fraud舞弊 nK=V`
40.modified or additional procedures 修改或追加审计程序 L]")TQ
41.misappropriation of assets 侵占资产 Xxw.{2Ji!q
42.transactions without substance 虚假交易 Sp:de,9@
43.unusual pressures 异常压力 _zwu
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44.the suspected noncompliance 涉嫌存在违法行为 2 G{KpM&
45.materialiy 重要性 biK.HL\V
46.exceed the materiality level 超过重要性水平 U%l{>*q
47.approach the materiality level 接近重要性水平 t/(j8w
48.an acceptably low level 可接受水平 \zyGJyy.
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 /V
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50.misstatements or omissions 错报或漏报 \C|06Bs$
51.aggregate 总计 =p$ Wo
52.subsequent events 期后事项 8=uljn/
53.adjust the financial statements 调整财务报表 T+hW9pa)
54.perform additional audit procedures 实施追加的审计程序 /9Xf[<
55.audit risk 审计风险 5Px_vtqP
56.detection risk 检查风险 sBL^NDqa2
57.inappropriate audit opinion 不适当的审计意见 0l*/_;wo
58.material misstatement 重大的错报 j]^]p;An
59.tolerable misstatement 可容忍错报 1tc9STYR}
60.the acceptable level of detection risk 可接受的检查风险 1]~}0;,
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 &Y$rVBgQ
63.accounting system 会计系统 >O=V1
64.test of control 控制测试 XwMC/]lK<
65.walk-through test 穿行测试 \3/'#
66.communication 沟通 "'(4l 2.
67.flow chart 流程图 ~qH@Kz\%
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 3iTjM>+>
70.substantive procedures 实质性程序 ln7.>.F
71.assertions 认定 'U
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72.esistence 存在 ?9A[;j|a0
73.occurrence 发生 ,5:86'p
74.completeness 完整性 Ja1*a,],L
75.rights and obligations 权利和义务 0Jr<>7Q1
76.valuation and allocation 计价和分摊 \Qn8"I83AV
77.cutoff 截止 K9=_}lS@'
78.accuracy 准确性 X(9Ff=0.~
79.classification 分类 :1Cc~+]w(u
80.inspection 检查 P@#6.Bb#V
81.supervision of counting 监盘 uP
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82.observation 观察 hyp`6?f
83.confirmation 函证 HS7!O
84.computation 计算 sYzG_*)
85.analytical procedures 分析程序 zO,sq%vQn'
86.vouch 核对 0a5P@;"a
87.trace 追查 bMYRQ,K`C
88.audit sampling 审计抽样 YX(%jcj*
89.error 误差 bUNp>H>L
90.expected error 预期误差 j06DP _9M
91.population 总体 /e\dsC{uJ
92.sampling risk 抽样风险 )d~Mag+
93.non- sampling risk 非抽样风险 ` {p5SYj
94.sampling unit 抽样单位 K^ lVng
95.statistical sampling 统计抽样 [B[ J%?NS
96.tolerable error 可容忍误差 |j<'[gB\p
97.the risk of under reliance 信赖不足风险 B$G8,3 ,:
98.the risk of over reliance 信赖过度风险 tznT*EQr
99.the risk of incorrect rejection 误拒风险 "M
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100. the risk of incorrect acceptance 误受风险 s0u$DM2
101.working trial balance 试算平衡表 NKRXY~zHh
102.index and cross-referencing 索引和交叉索引 FYJB.lAT
103.cash receipt 现金收入 ?l/rg6mbI'
104.cash disbursement 现金支出 6yU~^))bx
105.bank statement 银行对账单 }|d:(*
106.bank reconciliation 银行存款余额调节表 v3p..A~XZ.
107.balance sheet date 资产负债表日 $W2AiE[Wm
108.net realizable value 可变现净值 :Z)s'd.
109.storeroom 仓库
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110.sale invoice 销售发票 IO4 IaeM
111.price list 价目表 <}=D ?bXw
112.positive confirmation request 积极式询证函 *VUXw@
113.negative confirmation request 消极式询证函 DCm;dh
114.purchase requisition 请购单 )UeG2dXx7
115.receiving report 验收报告 P|?z1JUd
116.gross margin 毛利 .&ZVy{uP
117.manufacturing overhead 制造费用 =cQwR:):
118.material requisition 领料单 z} %to0W
119.inventory-taking 存货盘点 UpITx]y?"m
120.bond certificate 债券 ;dnn
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121.stock certificate 股票 I4hr5M3
122.audit report 审计报告 sM-*[Q=_
123.entity 被审计单位 x[X.// :
124.addressee of the audit report 审计报告的收件人 Qmrcng}P
125.unqualified opinion 无保留意见 ,ZSu
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126.qualified opinion 保留意见 cA*%K[9
127.disclaimer of opinion 无法表示意见 ~?p
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128.adverse opinion 否定意见
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129 Auditors‘Report审计报告 d09GD[5
130 internal audit内部审计 !"kvXxp^
131 public sector audit政府审计 W)l&4#__(
账项基础审计accounting number-based audit LCG<
风险导向审计方法risk-oriented audit approach #O~Y[''C5X