1.audit 审计 9r
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2.attestation >Gk<[0U
鉴证 V`TXn[7
3.credibility X"(!\{ySI;
可信赖程度 i)1E[jc{p!
4.audit of financial statements 财务报表审计 e!l!T@
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5.agreed-upon procedures 执行商定程序 *ys@'Ai?
6.high levels of assurance 高水平保证 NZe3
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7.compilation 编制 yc+#LZ~(a
8.reliability 可靠性 /_rQ>PgSZW
9.relevance 相关性 d0>V^cB '?
10.professional skepticism 职业谨慎 b+'G^!JR
11.objectivity 客观性 /SY40;k:
12. professional competence 专业胜任能力 $N5VoK
13.Senior/CPA-in-charge 项目经理 R$K.;
14.audit engagement letter 业务约定书 M/5/Tp
15.recurring audit 连续审计
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16.the client 委托人 Y:FV+ SI
17.change CPA 更换注册会计师 ^8o'\V"m^
18.the existing CPA 现任注册会计师 @?!/Pl49R
19.the successor CPA 后任注册会计师 D=mU!rjr1
20.the preceding CPA前任注册会计师 -3qB
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21.issue the audit report 出具审计报告 6.6~w\fR8
22.expert 专家
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23.the board of directors 董事会 Z9i,#/
24.knowledge of the entity‘ s business 了解被审计单位情况 eE>3=1d]w
25.assess material misstatement risks评估重大错报风险 ?#qA>:2,
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 @~ N:F~
27.a general knowledge of ————- 初步了解―――的情况 K-)*S\<}
28.a more knowledge of—————— 进一步了解的情况 .hg<\-:_
29.the prior year‘s working papers 以前年度工作底稿 "}\2zub9
30.minutes of meeting 会议纪要 6^wg'u]c
31.business risks 经营风险 022YuqL<v
32.appropriateness 适当性 +AZ=nMgW
33.accounting estimate 会计估计 t+qLQY}=
34.management representations 管理层声明 ""^9WLH4g-
35.going concern assumption 持续经营假设 s2@N&7"u)
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 V(L~t=k$
38.error 错误 9|v
39.fraud舞弊 "]LNw=S
40.modified or additional procedures 修改或追加审计程序 1HN_
41.misappropriation of assets 侵占资产 elWN-~
42.transactions without substance 虚假交易 7WiVor$g-
43.unusual pressures 异常压力 4.,e3
44.the suspected noncompliance 涉嫌存在违法行为 Z%`}
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45.materialiy 重要性 e[ i&2mM
46.exceed the materiality level 超过重要性水平 ynw^nmM
47.approach the materiality level 接近重要性水平 #"O9\X/B
48.an acceptably low level 可接受水平 NRcg~Nu
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 J,;;`sf
50.misstatements or omissions 错报或漏报 Fz?ON1\
51.aggregate 总计 Wv77ef
52.subsequent events 期后事项 7V 4iPx
53.adjust the financial statements 调整财务报表 Ki^m&P
54.perform additional audit procedures 实施追加的审计程序 J6hWcA6g
55.audit risk 审计风险 ,'Y*e[
56.detection risk 检查风险 <s9Sx>Zb
57.inappropriate audit opinion 不适当的审计意见 S"|D!}@-
58.material misstatement 重大的错报 bC$n+G>6k
59.tolerable misstatement 可容忍错报 2N5N^S
60.the acceptable level of detection risk 可接受的检查风险 5WO!u:!'
61.assessed level of material misstatement risk 重大错报风险的评估水平 To]WCFp6@
62.simall business 小规模企业 /Or76kE
63.accounting system 会计系统 (+Gd)iO
64.test of control 控制测试 KFA
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65.walk-through test 穿行测试 >%qGK-_
66.communication 沟通 5>j,P
67.flow chart 流程图 ~NpnRIt
68.reperformance of internal control 重新执行 S? r:=GS
69.audit evidence 审计证据 ?b#/*T}ac
70.substantive procedures 实质性程序 pP{b!1
71.assertions 认定 %a5Sc|&-
72.esistence 存在 dWR?1sV|e
73.occurrence 发生 bLCr h(<
74.completeness 完整性 ,
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75.rights and obligations 权利和义务 O_-.@uo./(
76.valuation and allocation 计价和分摊 cC"7Vt9b
77.cutoff 截止 klT6?'S
78.accuracy 准确性 \Y>^L{
79.classification 分类 %T}{rU~X
80.inspection 检查 K.o?g?&<
81.supervision of counting 监盘 )09_CC!a
82.observation 观察 s_zZ@azJ
83.confirmation 函证 xW/JItF
84.computation 计算 ++R-_oQ
85.analytical procedures 分析程序 ^nkwT~Bya
86.vouch 核对 ,{J2i#g<
87.trace 追查 QdUl-(
88.audit sampling 审计抽样 *:BNLM
89.error 误差 DQ9 <N~l
90.expected error 预期误差 L
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91.population 总体 LMsbTF@E
92.sampling risk 抽样风险 b2U[W#
93.non- sampling risk 非抽样风险 {EW}Wd
94.sampling unit 抽样单位 wLkHU"'
95.statistical sampling 统计抽样 rvw1'y
96.tolerable error 可容忍误差 3i>$g3G
97.the risk of under reliance 信赖不足风险 +(PtOo.
98.the risk of over reliance 信赖过度风险 CrS[FM= +W
99.the risk of incorrect rejection 误拒风险 lDMYDy{<
100. the risk of incorrect acceptance 误受风险 YX^{lD1Jj
101.working trial balance 试算平衡表 @{+*ea7M(`
102.index and cross-referencing 索引和交叉索引 IdzF<>;W
103.cash receipt 现金收入 "D3JdyO_S
104.cash disbursement 现金支出 dH?pQ
105.bank statement 银行对账单 5:iril
106.bank reconciliation 银行存款余额调节表 eC[g"Ef
107.balance sheet date 资产负债表日 :w:5;cmV
108.net realizable value 可变现净值 rp=?4^(u
109.storeroom 仓库 @VxBURZ?
110.sale invoice 销售发票 OX8jCW
111.price list 价目表 :JW~$4
112.positive confirmation request 积极式询证函 kwWO1=ikz@
113.negative confirmation request 消极式询证函 t:m
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114.purchase requisition 请购单 SB$~Btr
115.receiving report 验收报告 8f8+3
116.gross margin 毛利 @3VL
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117.manufacturing overhead 制造费用 w\$b(HC
118.material requisition 领料单 07/5RFmJ
119.inventory-taking 存货盘点 bpUN8BI[T
120.bond certificate 债券 U> q&+: +
121.stock certificate 股票
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122.audit report 审计报告 |
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123.entity 被审计单位 *D4H; P#
124.addressee of the audit report 审计报告的收件人 Hsp|<;Yg
125.unqualified opinion 无保留意见 uA}asm
126.qualified opinion 保留意见 (&njZdcb*
127.disclaimer of opinion 无法表示意见 b#82G`6r
128.adverse opinion 否定意见 V#3VRh
129 Auditors‘Report审计报告 u6(7#n02
130 internal audit内部审计 KVQZ
131 public sector audit政府审计 [K"v)B'
账项基础审计accounting number-based audit *}[@*
风险导向审计方法risk-oriented audit approach Ir0er~f+z