1.audit 审计 ~KBa-i%o
2.attestation <^5!]8*O
鉴证 No^gKh24
3.credibility (Rw<1q`,
可信赖程度 zBF~:Uc`B
4.audit of financial statements 财务报表审计 j/ 5
5.agreed-upon procedures 执行商定程序 f[@96p?a[
6.high levels of assurance 高水平保证 ig,.>'+l
7.compilation 编制 $|N6I
8.reliability 可靠性 j#l=
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9.relevance 相关性 2c `m=
10.professional skepticism 职业谨慎 //R"ZE@d\
11.objectivity 客观性 (2g
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12. professional competence 专业胜任能力 cH
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13.Senior/CPA-in-charge 项目经理 Pe`(9&iT.
14.audit engagement letter 业务约定书 ON :t"z5
15.recurring audit 连续审计 aZFpt/.d
16.the client 委托人 ma.84~m
17.change CPA 更换注册会计师 @(t3<g
18.the existing CPA 现任注册会计师 Npp YUY
19.the successor CPA 后任注册会计师 _olQ;{ U:
20.the preceding CPA前任注册会计师 #-/W?kD
21.issue the audit report 出具审计报告 &N~Eu-@b
22.expert 专家 )l3Uf&v^f
23.the board of directors 董事会 ;J%:DD
24.knowledge of the entity‘ s business 了解被审计单位情况 7EJ2 On
25.assess material misstatement risks评估重大错报风险 HBlk~eZ
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Vao:9~
27.a general knowledge of ————- 初步了解―――的情况 bJ~H
28.a more knowledge of—————— 进一步了解的情况 [h/T IGE\
29.the prior year‘s working papers 以前年度工作底稿 0dchOUj
30.minutes of meeting 会议纪要 mUYRioNj
31.business risks 经营风险 VoU8I ~
32.appropriateness 适当性 5\ mRH
33.accounting estimate 会计估计 bZqTT~'T
34.management representations 管理层声明 V;M_Y$`Lh
35.going concern assumption 持续经营假设 ~iL^KeAp
36.audit plan 审计计划 >B BV/C'9
37.significant audit areas 重点审计领域 f1 ;
38.error 错误 %w;qu1j
39.fraud舞弊 hZ&KE78?
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 $O"ss>8Se
42.transactions without substance 虚假交易 g'"
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43.unusual pressures 异常压力 >!963>D R
44.the suspected noncompliance 涉嫌存在违法行为 HW@wia
45.materialiy 重要性 c;l!i-
46.exceed the materiality level 超过重要性水平 BoD{fg
47.approach the materiality level 接近重要性水平 -l^<[
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48.an acceptably low level 可接受水平 Q6h+.
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ?uWUs )9
50.misstatements or omissions 错报或漏报 PX:#+
bq1
51.aggregate 总计 b8mH.g&l
52.subsequent events 期后事项 iT]t`7R
53.adjust the financial statements 调整财务报表 C:QB=?%;
54.perform additional audit procedures 实施追加的审计程序 BU`X_Z1)
55.audit risk 审计风险 !/FRL<mp
56.detection risk 检查风险 E C#0-,z
57.inappropriate audit opinion 不适当的审计意见 8Fn\ycX#"l
58.material misstatement 重大的错报 Ji4p6$ .j-
59.tolerable misstatement 可容忍错报 7^L
60.the acceptable level of detection risk 可接受的检查风险 Y;i=c6
61.assessed level of material misstatement risk 重大错报风险的评估水平 Vk2$b{VdF
62.simall business 小规模企业 I2[U #4n
63.accounting system 会计系统 Myq8`/_
64.test of control 控制测试 RSX27fb4
65.walk-through test 穿行测试 Ge^`f<f
66.communication 沟通 D#;7S'C
67.flow chart 流程图 s68(jYC7[
68.reperformance of internal control 重新执行 N\{"&e
69.audit evidence 审计证据 A5<t> 6Y
70.substantive procedures 实质性程序 u]p21)m$x
71.assertions 认定 w~lH2U'k}
72.esistence 存在 `7"="T~ *
73.occurrence 发生 K;F1'5+=D
74.completeness 完整性 2Tp2{"sB>A
75.rights and obligations 权利和义务 }(EH5jZ'
76.valuation and allocation 计价和分摊 8$( I! ;
77.cutoff 截止 DAn2Pqf
78.accuracy 准确性 5EYGA\
79.classification 分类 rXx#<7`
80.inspection 检查 !=0h*=NOYt
81.supervision of counting 监盘 mLCDN1UO{
82.observation 观察 &
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83.confirmation 函证 8^7Oc,:~
84.computation 计算 (x=$b(I
85.analytical procedures 分析程序 _w^,j"
86.vouch 核对 z^bS+0S5x!
87.trace 追查 4fLRl-)
88.audit sampling 审计抽样 EX,>V,.UV
89.error 误差 q*I*B1p[m
90.expected error 预期误差 vsGKCrLwh
91.population 总体 >pq~ &)^u
92.sampling risk 抽样风险 : |'(T[~L
93.non- sampling risk 非抽样风险 `YhGd?uu$
94.sampling unit 抽样单位 )Sn0Y B
95.statistical sampling 统计抽样 0 R6:3fV6R
96.tolerable error 可容忍误差 t"=5MaQk-
97.the risk of under reliance 信赖不足风险 b:==:d:0s
98.the risk of over reliance 信赖过度风险 BP/nK.
99.the risk of incorrect rejection 误拒风险 R)NSJ-A!2
100. the risk of incorrect acceptance 误受风险 #g{R+#fm
101.working trial balance 试算平衡表 t. P@Ba^
102.index and cross-referencing 索引和交叉索引 ]#
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103.cash receipt 现金收入 F#Lo
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104.cash disbursement 现金支出 zWY988fX0
105.bank statement 银行对账单 *X0>Ru[
106.bank reconciliation 银行存款余额调节表 3H2~?CaJ
107.balance sheet date 资产负债表日 J0xHpe
108.net realizable value 可变现净值 \|=6<ZY:
109.storeroom 仓库 4BCPh:
110.sale invoice 销售发票 +B*]RL[th
111.price list 价目表 IeYYG^V<A
112.positive confirmation request 积极式询证函 l=DF)#>w
113.negative confirmation request 消极式询证函 B+W7zv
114.purchase requisition 请购单 dq93P%X24
115.receiving report 验收报告 ?I+L
116.gross margin 毛利 bRAD_
117.manufacturing overhead 制造费用 JR!-1tnc
118.material requisition 领料单 D<WnPLA$g
119.inventory-taking 存货盘点 o/pw=R/):
120.bond certificate 债券 \^)i!@v
121.stock certificate 股票 wQ33Gc
122.audit report 审计报告 wG
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123.entity 被审计单位 gk6f_0?X'
124.addressee of the audit report 审计报告的收件人 /U;j-m&
125.unqualified opinion 无保留意见 @KQ>DBWQM
126.qualified opinion 保留意见 ;cMQ0e
127.disclaimer of opinion 无法表示意见 I~
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128.adverse opinion 否定意见 PaCCUF
129 Auditors‘Report审计报告 )eZK/>L&
130 internal audit内部审计 J[ZHAnmPH
131 public sector audit政府审计 ^r~[3NT
账项基础审计accounting number-based audit eF+F"|1h
风险导向审计方法risk-oriented audit approach b-u@?G|<