1.audit 审计 *5tO0_L
2.attestation ( mxT2"fC
鉴证 ~HQ9i%exg
3.credibility mw_Ew]&
可信赖程度
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4.audit of financial statements 财务报表审计 gTRF^knrY
5.agreed-upon procedures 执行商定程序 N@B9
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6.high levels of assurance 高水平保证 '`'GK&)
7.compilation 编制 (F7(^.MG
8.reliability 可靠性 Y@'8[]=0
9.relevance 相关性 f3`7tA
10.professional skepticism 职业谨慎 MO;X>D =
11.objectivity 客观性 +C7 ~b~ %
12. professional competence 专业胜任能力 "CiTa>x
13.Senior/CPA-in-charge 项目经理 m*e{\)rd#
14.audit engagement letter 业务约定书 jYNrD"n
15.recurring audit 连续审计 No2b"G@
16.the client 委托人 S9HwIH\m
17.change CPA 更换注册会计师 aq7~QX_0G
18.the existing CPA 现任注册会计师 !w
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19.the successor CPA 后任注册会计师 #plY\0E@
20.the preceding CPA前任注册会计师 0"~i
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21.issue the audit report 出具审计报告 EpQ8a[<-3
22.expert 专家 QMv@:Eo
23.the board of directors 董事会 Ym;*Y !~[
24.knowledge of the entity‘ s business 了解被审计单位情况 =4d (b ;
25.assess material misstatement risks评估重大错报风险 ;Eu3[[V
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 9Fn\FYUq
27.a general knowledge of ————- 初步了解―――的情况 Jk,;JQ
28.a more knowledge of—————— 进一步了解的情况 O-)-YVU
29.the prior year‘s working papers 以前年度工作底稿 \.
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30.minutes of meeting 会议纪要 ){jla,[
31.business risks 经营风险 s/089jlc
32.appropriateness 适当性 <nEi<iAY>U
33.accounting estimate 会计估计 hY`\&@
34.management representations 管理层声明 Fl(T\-Eu
35.going concern assumption 持续经营假设 iQ{G(^sZN
36.audit plan 审计计划 iR"N13
37.significant audit areas 重点审计领域 r'gOVi4t1*
38.error 错误 Z|}G6]h
39.fraud舞弊 @k&qb!Qah
40.modified or additional procedures 修改或追加审计程序 ^*fQX1h<
41.misappropriation of assets 侵占资产 Cu6%h>@K$
42.transactions without substance 虚假交易 YKQr,
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43.unusual pressures 异常压力 FLEo*9u>b
44.the suspected noncompliance 涉嫌存在违法行为 !ct4;.2
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45.materialiy 重要性 {k rswh3
46.exceed the materiality level 超过重要性水平 >:lnt /N3
47.approach the materiality level 接近重要性水平 LdJYE;k Ju
48.an acceptably low level 可接受水平 ws4cF
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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 V)}rEX
50.misstatements or omissions 错报或漏报 L5MzLE&~
51.aggregate 总计 -_$$
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52.subsequent events 期后事项 cu+FM
53.adjust the financial statements 调整财务报表 ](|\whI
54.perform additional audit procedures 实施追加的审计程序 37}D9:#5C
55.audit risk 审计风险 ?7{
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56.detection risk 检查风险 #:SNHM^><
57.inappropriate audit opinion 不适当的审计意见 _UuC,Pl3
58.material misstatement 重大的错报 ^j7azn
59.tolerable misstatement 可容忍错报 )=Jk@yj8x
60.the acceptable level of detection risk 可接受的检查风险 X.:]=,aGW
61.assessed level of material misstatement risk 重大错报风险的评估水平 m# =z7.XrX
62.simall business 小规模企业 R##~*>#
63.accounting system 会计系统 /Z7iLq~t"G
64.test of control 控制测试 j&k6O1_
65.walk-through test 穿行测试 5atYOep
66.communication 沟通 0wS+++n$5
67.flow chart 流程图 AlJ} >u
68.reperformance of internal control 重新执行 .YuJJJv
69.audit evidence 审计证据 r7qh>JrO
70.substantive procedures 实质性程序 *g^x*|f6
71.assertions 认定 Z(Jt~a3o
72.esistence 存在 m^qBxA
73.occurrence 发生 "yW:\
74.completeness 完整性 o=1X
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75.rights and obligations 权利和义务 OrK&RC
76.valuation and allocation 计价和分摊 !F?XLekTi
77.cutoff 截止 4WK3.6GN
78.accuracy 准确性 vx4+QQYP
79.classification 分类 64
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80.inspection 检查 MHa#?Q9
81.supervision of counting 监盘 i&n'N8D@
82.observation 观察 a0Zv p>Ft
83.confirmation 函证 yq$,,#XDD=
84.computation 计算 l}qE 46EL
85.analytical procedures 分析程序 ]LM-@G+Jz
86.vouch 核对 G+F:99A
87.trace 追查 =z8f]/k*>
88.audit sampling 审计抽样 Ps<d('=
89.error 误差 n93=8;&
90.expected error 预期误差 A%^ILyU6c
91.population 总体 {^N[("`
92.sampling risk 抽样风险 .aflsUD
93.non- sampling risk 非抽样风险 CJhL)0Cs
94.sampling unit 抽样单位 ]~Z6
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95.statistical sampling 统计抽样 aCL!]4K84$
96.tolerable error 可容忍误差 h;0S%ZC
97.the risk of under reliance 信赖不足风险 KI+VXH}Y5{
98.the risk of over reliance 信赖过度风险 LcE+GC
99.the risk of incorrect rejection 误拒风险 e>AE8T
100. the risk of incorrect acceptance 误受风险 e#k<d-sf6
101.working trial balance 试算平衡表 S.a%
102.index and cross-referencing 索引和交叉索引 M.>l#4s,'
103.cash receipt 现金收入 FJd]D[h
104.cash disbursement 现金支出 ^I+)o1%F
105.bank statement 银行对账单 @K!&qw
106.bank reconciliation 银行存款余额调节表 FKmFo^^0
107.balance sheet date 资产负债表日 bAx?&$
108.net realizable value 可变现净值 Y5j]Z^^v
109.storeroom 仓库 z0do;_x]E
110.sale invoice 销售发票 Y&K;l_
111.price list 价目表 \W`w` o
112.positive confirmation request 积极式询证函 M8TSt\
113.negative confirmation request 消极式询证函 \!ej<T+JR>
114.purchase requisition 请购单 hh[jN7K
115.receiving report 验收报告 c}0@2Vf
116.gross margin 毛利 0c#/hFn
117.manufacturing overhead 制造费用 C7O6qpO
118.material requisition 领料单 &ZQJ>#~j^
119.inventory-taking 存货盘点 }
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120.bond certificate 债券 -xP!"
121.stock certificate 股票 ZR'H\Z
122.audit report 审计报告 h3;bxq!q
123.entity 被审计单位 M^]cM(swK5
124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 |.3DD"*
126.qualified opinion 保留意见 LA)[ip4
127.disclaimer of opinion 无法表示意见 ]i)j3WDz]
128.adverse opinion 否定意见 W='>:H
129 Auditors‘Report审计报告 f@c`8L@g
130 internal audit内部审计 FeTL&$
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131 public sector audit政府审计 STaA]i}P
账项基础审计accounting number-based audit 9U%N@Dq`Z
风险导向审计方法risk-oriented audit approach +) m_o"hl