1.audit 审计 B~z&
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2.attestation eGZIdv1
鉴证 u U\UU
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3.credibility +-5CM0
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可信赖程度 @UD6qA
4.audit of financial statements 财务报表审计 yBeSvsm
5.agreed-upon procedures 执行商定程序 TMGZHOAt
6.high levels of assurance 高水平保证 wN;o++6V
7.compilation 编制 jMg Ni@
8.reliability 可靠性 IA''-
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9.relevance 相关性 D_'Zucq
10.professional skepticism 职业谨慎 c_%vD~6W-
11.objectivity 客观性 ,
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12. professional competence 专业胜任能力 QRx'BY$5
13.Senior/CPA-in-charge 项目经理 9Lv`3J^~
14.audit engagement letter 业务约定书 }(ot IqE
15.recurring audit 连续审计 GQT|T0>Ro
16.the client 委托人 _bFX(~37z?
17.change CPA 更换注册会计师 Hz28L$
18.the existing CPA 现任注册会计师 )R,*>-OPJL
19.the successor CPA 后任注册会计师 ]l`?"X|^
20.the preceding CPA前任注册会计师 <^OGJ}G
21.issue the audit report 出具审计报告 RfFeAg,]/
22.expert 专家 Gh|q[s*k
23.the board of directors 董事会 `[[
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24.knowledge of the entity‘ s business 了解被审计单位情况 s!uewS.
25.assess material misstatement risks评估重大错报风险 ,f4Hl%T;
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 _epi[zf
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27.a general knowledge of ————- 初步了解―――的情况 Q_]O[Kx
28.a more knowledge of—————— 进一步了解的情况 qJUu9[3'm
29.the prior year‘s working papers 以前年度工作底稿 ,253'53W)
30.minutes of meeting 会议纪要 .z)E
31.business risks 经营风险 iwrS>Sm
32.appropriateness 适当性 ,C!MHn^$
33.accounting estimate 会计估计 , En
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34.management representations 管理层声明 x>7}>Y*(
35.going concern assumption 持续经营假设 m8#+w0p)
36.audit plan 审计计划 kznmA`#jn
37.significant audit areas 重点审计领域 r>A,7{
38.error 错误 7hY~
39.fraud舞弊 t d-EB&i\
40.modified or additional procedures 修改或追加审计程序 2Q0fgH2
41.misappropriation of assets 侵占资产 |-=^5q5
42.transactions without substance 虚假交易 `+{|k)2B
43.unusual pressures 异常压力 2wpLP^9Vr<
44.the suspected noncompliance 涉嫌存在违法行为 $D<LND=o=
45.materialiy 重要性 %Gh!h4Pv
46.exceed the materiality level 超过重要性水平 NqVe{+1x
47.approach the materiality level 接近重要性水平 cea%M3
48.an acceptably low level 可接受水平 gVEW*8
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 [$
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50.misstatements or omissions 错报或漏报 `pOiv&>
51.aggregate 总计 3I@j=:(%Y
52.subsequent events 期后事项 !*'uPw:l2
53.adjust the financial statements 调整财务报表 vrLI`3n]
54.perform additional audit procedures 实施追加的审计程序 +'x|VPY.PG
55.audit risk 审计风险 IEmtt^C
56.detection risk 检查风险 #iJ+}EW
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57.inappropriate audit opinion 不适当的审计意见 T\NvN&h-
58.material misstatement 重大的错报 XSkx<"U*
59.tolerable misstatement 可容忍错报 "O!J6
60.the acceptable level of detection risk 可接受的检查风险 #0zMPh /U}
61.assessed level of material misstatement risk 重大错报风险的评估水平 a}c .]zm]
62.simall business 小规模企业 BRhAL1
63.accounting system 会计系统 &J,MJ{w6"
64.test of control 控制测试 8%@7G*
65.walk-through test 穿行测试 &>XIK8*
66.communication 沟通 g#2Q1t,~U
67.flow chart 流程图 [f!sBJ!
68.reperformance of internal control 重新执行 ]SA]{id+
69.audit evidence 审计证据 0 V}knR.l
70.substantive procedures 实质性程序 A|Up>`QH
71.assertions 认定 8F9sKRq|rO
72.esistence 存在 PVC\&YF
73.occurrence 发生 :U$<h
74.completeness 完整性 |W[BqQIf
75.rights and obligations 权利和义务 lb{<}1YR0o
76.valuation and allocation 计价和分摊 +vY8HQ|v
77.cutoff 截止 *VmJydd
78.accuracy 准确性 /4}{SE
79.classification 分类 }lvD 5
80.inspection 检查 w)2X0ev"
81.supervision of counting 监盘 *F42GiBZR
82.observation 观察 $DuX1T
83.confirmation 函证 .v?Ir)
84.computation 计算 8!(4;fN$j.
85.analytical procedures 分析程序 Bb_R~1
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86.vouch 核对 5|. _K(M
87.trace 追查 -Jr6aai3+
88.audit sampling 审计抽样 hN=YC\l
89.error 误差 f|P%
90.expected error 预期误差 <xe=G]v
91.population 总体 5xtIez]x?
92.sampling risk 抽样风险 ,HO~NqmB4
93.non- sampling risk 非抽样风险 ]@wee 08
94.sampling unit 抽样单位 t2Q40'
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95.statistical sampling 统计抽样 |1
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96.tolerable error 可容忍误差 Lf`LFPKb
97.the risk of under reliance 信赖不足风险 3GqvL_
98.the risk of over reliance 信赖过度风险 -HutEbkjx
99.the risk of incorrect rejection 误拒风险 ;-Fr^|do y
100. the risk of incorrect acceptance 误受风险 =B-a]?lM
101.working trial balance 试算平衡表 f?}~$agc
102.index and cross-referencing 索引和交叉索引 A2LqBirkl
103.cash receipt 现金收入 J{<,V\t)
104.cash disbursement 现金支出 mltG4R
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105.bank statement 银行对账单 U{6i5;F#H
106.bank reconciliation 银行存款余额调节表 Y??8P
107.balance sheet date 资产负债表日 nK=-SQ
108.net realizable value 可变现净值 O{:_-eI&d
109.storeroom 仓库 kqxX!
110.sale invoice 销售发票 zX*+J"x
111.price list 价目表 1n|)05p
112.positive confirmation request 积极式询证函 nKPvAe(
113.negative confirmation request 消极式询证函 >T:
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114.purchase requisition 请购单 Z:7X=t=
115.receiving report 验收报告 s4h3mypw
116.gross margin 毛利 $Pv;>fHu
117.manufacturing overhead 制造费用 =iF}41a
118.material requisition 领料单 rWzw7T~
119.inventory-taking 存货盘点 ozv:$>v@"
120.bond certificate 债券 IWbW=0IsS
121.stock certificate 股票 OT/*|Pn9
122.audit report 审计报告 #Q320}]{
123.entity 被审计单位 S^ij
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124.addressee of the audit report 审计报告的收件人 =gL~E9\
125.unqualified opinion 无保留意见 0`y;[qAG[
126.qualified opinion 保留意见 $#E?`At{I
127.disclaimer of opinion 无法表示意见 $!F_K
128.adverse opinion 否定意见 rBG8.E36J
129 Auditors‘Report审计报告 nW?DlECo?
130 internal audit内部审计 X$z@ *3=
131 public sector audit政府审计 iX
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账项基础审计accounting number-based audit 3%c{eZxG=
风险导向审计方法risk-oriented audit approach 57W4E{A