1.audit 审计 cTJi8f=g
2.attestation {)jTq??
鉴证 :*} -,{uX
3.credibility L~+/LV
可信赖程度 v6M4KC2?
4.audit of financial statements 财务报表审计 ,6EhtNDu
5.agreed-upon procedures 执行商定程序 m!K`?P]:N
6.high levels of assurance 高水平保证 { )-8P
7.compilation 编制 akA7))Q
8.reliability 可靠性 ]?6Pt:N2
9.relevance 相关性 "P
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10.professional skepticism 职业谨慎 &
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11.objectivity 客观性 yiw4<]{IX
12. professional competence 专业胜任能力 ,r8#-~A6,A
13.Senior/CPA-in-charge 项目经理 4`GOBX1b.y
14.audit engagement letter 业务约定书 }6_*i!68"U
15.recurring audit 连续审计 2O
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16.the client 委托人 g&*,j+$ }
17.change CPA 更换注册会计师 re~T,PPM
18.the existing CPA 现任注册会计师 7tbY
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19.the successor CPA 后任注册会计师 yT~rql
20.the preceding CPA前任注册会计师 >t_h/:JZ)
21.issue the audit report 出具审计报告 w*M&@+3I
22.expert 专家
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23.the board of directors 董事会 .He}f,!f<
24.knowledge of the entity‘ s business 了解被审计单位情况 QR2S67-
25.assess material misstatement risks评估重大错报风险 '^.`mT'P
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 3;RQ\{eM
27.a general knowledge of ————- 初步了解―――的情况 J%u,qF}h
28.a more knowledge of—————— 进一步了解的情况 fDwK5?
29.the prior year‘s working papers 以前年度工作底稿 7 x'2
30.minutes of meeting 会议纪要 )dd1B>ej]
31.business risks 经营风险 a$j ~YUG_
32.appropriateness 适当性 E<l/o5<nC
33.accounting estimate 会计估计 JC MUK<CG
34.management representations 管理层声明 eIJ>bM
35.going concern assumption 持续经营假设 f{.4#C'
36.audit plan 审计计划 eaC%&k
37.significant audit areas 重点审计领域 ]rG/?1'^i
38.error 错误 fX.1=BjXi
39.fraud舞弊 ?I[*{}@n"
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 5a-x$Qb9
42.transactions without substance 虚假交易 :sQ>oNn
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43.unusual pressures 异常压力 =C2KHNc
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 84WX I#BH
46.exceed the materiality level 超过重要性水平 u"uL,w
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47.approach the materiality level 接近重要性水平 Cz)&R^
48.an acceptably low level 可接受水平 <5?pa3
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 _u+ 7>
50.misstatements or omissions 错报或漏报 f14^VTzP/#
51.aggregate 总计 W=#AfPi$&
52.subsequent events 期后事项 Mf2F LrAh
53.adjust the financial statements 调整财务报表 R
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54.perform additional audit procedures 实施追加的审计程序 j
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55.audit risk 审计风险 ;=7K*npT
56.detection risk 检查风险 @c-
57.inappropriate audit opinion 不适当的审计意见 vK%*5
58.material misstatement 重大的错报 Wqkzj^;"G
59.tolerable misstatement 可容忍错报 $~S~pvT
60.the acceptable level of detection risk 可接受的检查风险 ME$J42
61.assessed level of material misstatement risk 重大错报风险的评估水平 B>W8pZu-J
62.simall business 小规模企业 pCDN9
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63.accounting system 会计系统 ,3!$mQL=
64.test of control 控制测试 f~F{@),acZ
65.walk-through test 穿行测试 1~'jC8&J
66.communication 沟通 {l)$9!
67.flow chart 流程图 J\Hv42
68.reperformance of internal control 重新执行 a}uYv:
69.audit evidence 审计证据 pB4Uc<e
70.substantive procedures 实质性程序 >{N}UNZ$}
71.assertions 认定 4EHrd;|
72.esistence 存在 c}+*$DeT
73.occurrence 发生 Kv(R|d6Lp
74.completeness 完整性 5Yhcnwdm!
75.rights and obligations 权利和义务 f"KrPx!^b
76.valuation and allocation 计价和分摊 {9y
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77.cutoff 截止 MoE&)~0u&
78.accuracy 准确性 Z4EmRa30 p
79.classification 分类 qa-FLUkIk!
80.inspection 检查 #R{>@]x`
81.supervision of counting 监盘 WFiX=@SS
82.observation 观察 vjq2
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83.confirmation 函证 >v %js!`f
84.computation 计算 VJ=>2'
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85.analytical procedures 分析程序 4;I\%qes
86.vouch 核对 ujRXAN@mC
87.trace 追查 At"$Cu!k
88.audit sampling 审计抽样 $'%GB $.
89.error 误差 4WJY+)
90.expected error 预期误差 GPGE7X'
91.population 总体 !uQT4<g
92.sampling risk 抽样风险 Bl*}*S PU
93.non- sampling risk 非抽样风险 (Kwqa"Hk4{
94.sampling unit 抽样单位 U
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95.statistical sampling 统计抽样 ly-(F2
96.tolerable error 可容忍误差 N^dQX
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97.the risk of under reliance 信赖不足风险 gLB(A\yG
98.the risk of over reliance 信赖过度风险 W|7|
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99.the risk of incorrect rejection 误拒风险 bDM },(
100. the risk of incorrect acceptance 误受风险 bAPMD
101.working trial balance 试算平衡表 g5|~i{"0
102.index and cross-referencing 索引和交叉索引 %+H _V1F
103.cash receipt 现金收入 _Xt/U>N
104.cash disbursement 现金支出 )A$"COM4
105.bank statement 银行对账单 KGYbPty}
106.bank reconciliation 银行存款余额调节表 Ifn|wrx;g
107.balance sheet date 资产负债表日 wX0D^)NtF
108.net realizable value 可变现净值 r*+~(83k
109.storeroom 仓库 hO]F\0+
110.sale invoice 销售发票 7a1
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111.price list 价目表 0+e=s0s.
112.positive confirmation request 积极式询证函 ==OUd6e}
113.negative confirmation request 消极式询证函 &em~+83
114.purchase requisition 请购单 n@8Y6+7i
115.receiving report 验收报告 ryVYY>*(K
116.gross margin 毛利 &{V |%u}v
117.manufacturing overhead 制造费用 orFwy!
118.material requisition 领料单 c,xdkiy3
119.inventory-taking 存货盘点 2%
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120.bond certificate 债券 =/Gd<qz3
121.stock certificate 股票 NX&dJ
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122.audit report 审计报告 m ol,iM*l
123.entity 被审计单位 f6%k;R.Wz
124.addressee of the audit report 审计报告的收件人 hOwb
125.unqualified opinion 无保留意见 8>9Mh!t}(I
126.qualified opinion 保留意见 =&z+7Pe[
127.disclaimer of opinion 无法表示意见 +})QT FV
128.adverse opinion 否定意见 )Ka-vX)D@
129 Auditors‘Report审计报告 '4 *0Pw
130 internal audit内部审计 G*I
131 public sector audit政府审计 lo$G*LWu:
账项基础审计accounting number-based audit FJc8g6M
风险导向审计方法risk-oriented audit approach N1Vj;-