1.audit 审计 N,l"9>CF
2.attestation @C^wV
鉴证 Y6Ux*vhK
3.credibility {e q378d
可信赖程度 |* ^LsuFb
4.audit of financial statements 财务报表审计 $/|vbe,
5.agreed-upon procedures 执行商定程序 i,S1|R
6.high levels of assurance 高水平保证 y#th&YC_b
7.compilation 编制 ib~i ^_p
8.reliability 可靠性 LNyrIk/1
9.relevance 相关性 %V+"i_{m
10.professional skepticism 职业谨慎
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11.objectivity 客观性 ;FW <%
12. professional competence 专业胜任能力 n1PBpM9!
13.Senior/CPA-in-charge 项目经理 H5V>d
14.audit engagement letter 业务约定书 [cco/=c
15.recurring audit 连续审计 lfre-pS+
16.the client 委托人 !zllvtK4
17.change CPA 更换注册会计师 EW1,&H
18.the existing CPA 现任注册会计师 ,II3b(l
19.the successor CPA 后任注册会计师 IvlfX`("
20.the preceding CPA前任注册会计师 V1pBKr)v
21.issue the audit report 出具审计报告 JgA{1@h
22.expert 专家 w%8y5v5
23.the board of directors 董事会 841 y"@*BY
24.knowledge of the entity‘ s business 了解被审计单位情况 ,.}
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25.assess material misstatement risks评估重大错报风险 wc.=`Me
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 vhAgX0k
27.a general knowledge of ————- 初步了解―――的情况 }WaZ+Mdg\
28.a more knowledge of—————— 进一步了解的情况 p$qk\efv*4
29.the prior year‘s working papers 以前年度工作底稿 OM{^F=Ap
30.minutes of meeting 会议纪要 k!}
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31.business risks 经营风险 Y;%LwDC
32.appropriateness 适当性 .a7RGT3]m
33.accounting estimate 会计估计 &$
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34.management representations 管理层声明 N5,LHO
35.going concern assumption 持续经营假设 m#Z&05^
36.audit plan 审计计划 GqR
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37.significant audit areas 重点审计领域 /t`\b
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38.error 错误 E #B$.K
39.fraud舞弊 #QIY+muN
40.modified or additional procedures 修改或追加审计程序 2[HPU M2>
41.misappropriation of assets 侵占资产 *OznZIn
42.transactions without substance 虚假交易 T!ZjgCY}
43.unusual pressures 异常压力 M<d!j I9)
44.the suspected noncompliance 涉嫌存在违法行为 p:5NMo
45.materialiy 重要性 Y0T :%
46.exceed the materiality level 超过重要性水平 s)`(@"{
47.approach the materiality level 接近重要性水平 _+NjfF|
48.an acceptably low level 可接受水平 kLF`6ZXtd
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 M\a{2f7'n
50.misstatements or omissions 错报或漏报 o{`x:
51.aggregate 总计 6]~/`6Dub
52.subsequent events 期后事项 "a(4])
53.adjust the financial statements 调整财务报表 U|V,&RlbR
54.perform additional audit procedures 实施追加的审计程序 m*A b<$y
55.audit risk 审计风险 KFwuz()7
56.detection risk 检查风险 T3@2e0u )
57.inappropriate audit opinion 不适当的审计意见 BDvkY
58.material misstatement 重大的错报 vI0,6fOd6
59.tolerable misstatement 可容忍错报 ZY]$MZf5yo
60.the acceptable level of detection risk 可接受的检查风险 G<D8a2q
61.assessed level of material misstatement risk 重大错报风险的评估水平 $qz{L~ <
62.simall business 小规模企业 dk
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63.accounting system 会计系统 J8p; 1-C"
64.test of control 控制测试 #~)A#~4O
65.walk-through test 穿行测试 #UoFU{6tM
66.communication 沟通 |+W{c`KL
67.flow chart 流程图 Sx'oa$J
68.reperformance of internal control 重新执行 yRyXlZC
69.audit evidence 审计证据 #e-K It
70.substantive procedures 实质性程序 zGR,}v%%
71.assertions 认定 cZ|*Zpk
72.esistence 存在 ][jwy-Uy;
73.occurrence 发生 } &+]UGv
74.completeness 完整性 z+7V}aPM
75.rights and obligations 权利和义务 5z,q~CU
76.valuation and allocation 计价和分摊 Ye&/O<G'V
77.cutoff 截止 %%}l[W
78.accuracy 准确性 #p>&|I
79.classification 分类 t
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80.inspection 检查 wGNEb
81.supervision of counting 监盘 1C{0 R.
82.observation 观察 4X]/8%]V
83.confirmation 函证 CLzF84@W=
84.computation 计算 1>rQ).eT
85.analytical procedures 分析程序 #$xtUCqX
86.vouch 核对 rIPfO'T?
87.trace 追查 PiM(QR
88.audit sampling 审计抽样 YiO}"
89.error 误差 '1LN)Yw
90.expected error 预期误差 U1y!R<qlp
91.population 总体 #%k_V+o3
92.sampling risk 抽样风险 2=fM\G
93.non- sampling risk 非抽样风险 nt$PA(Y
94.sampling unit 抽样单位 >IrQhSF
95.statistical sampling 统计抽样 y EfAa6
96.tolerable error 可容忍误差 NMK$$0U
97.the risk of under reliance 信赖不足风险 Hq 5#.rZ#
98.the risk of over reliance 信赖过度风险 /C Xg$%\
99.the risk of incorrect rejection 误拒风险 #~nXAs]Q
100. the risk of incorrect acceptance 误受风险 pJ}U'*Z2
101.working trial balance 试算平衡表 8xAI n>,_
102.index and cross-referencing 索引和交叉索引 M?sax+'
103.cash receipt 现金收入 ^6kl4:{idE
104.cash disbursement 现金支出 k1xx>=md|C
105.bank statement 银行对账单 aUZ?Ue9l>2
106.bank reconciliation 银行存款余额调节表 ,+`r2}N
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107.balance sheet date 资产负债表日 xIm2t~io
108.net realizable value 可变现净值 iXo;e
109.storeroom 仓库 *W\ 3cS
110.sale invoice 销售发票 ,4xNW:!j
111.price list 价目表 b'+Wf#.]f0
112.positive confirmation request 积极式询证函 Lm=EN%*#9
113.negative confirmation request 消极式询证函 yg'CL/P
114.purchase requisition 请购单 vc|tp_M67
115.receiving report 验收报告 XLpn3sX$
116.gross margin 毛利 6AJ`)8HX
117.manufacturing overhead 制造费用 *Ci&1Mu^Z
118.material requisition 领料单 kR
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119.inventory-taking 存货盘点 ^-PYP:*
120.bond certificate 债券 5}hQIO&^%
121.stock certificate 股票 4 N$Wpx
122.audit report 审计报告 rBmW%Gv
123.entity 被审计单位 {z_cczJ-
124.addressee of the audit report 审计报告的收件人 L]z8'n,
125.unqualified opinion 无保留意见 rhPv{6Z|7
126.qualified opinion 保留意见 G`%rnu
127.disclaimer of opinion 无法表示意见 <}~
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128.adverse opinion 否定意见 4h!yh2c..
129 Auditors‘Report审计报告 ;W5.g8
130 internal audit内部审计 ,^c-}`!K
131 public sector audit政府审计 0qFO+nC
账项基础审计accounting number-based audit ;hq_}.
风险导向审计方法risk-oriented audit approach n^;-&