1.audit 审计 H8K<.R
Y
2.attestation q 'hV 'U
鉴证 ^^?DYC
3.credibility ;^DUtr
;
可信赖程度 7Nwi\#o
4.audit of financial statements 财务报表审计 L238
l
5.agreed-upon procedures 执行商定程序 (4 {49b
6.high levels of assurance 高水平保证 ,0 &lag
7.compilation 编制 *-|+phim
8.reliability 可靠性 kFM'?L&
9.relevance 相关性 q 8=u.T
10.professional skepticism 职业谨慎 X_'.@q<!CV
11.objectivity 客观性 ITc/aX
12. professional competence 专业胜任能力 sD{b0mZT
13.Senior/CPA-in-charge 项目经理 SC2C%.%l`
14.audit engagement letter 业务约定书 I I>2\d|
15.recurring audit 连续审计 a
LmVOL{
16.the client 委托人 Lf 0Hz")
17.change CPA 更换注册会计师 1wc
-v@E
18.the existing CPA 现任注册会计师 ;mi0Q.
19.the successor CPA 后任注册会计师 j5'Jp}
20.the preceding CPA前任注册会计师 j|`{
1`'
21.issue the audit report 出具审计报告 iY|YEi8
22.expert 专家 E;4Ns
23.the board of directors 董事会
eN>
(IW
24.knowledge of the entity‘ s business 了解被审计单位情况 k) v[/#I
25.assess material misstatement risks评估重大错报风险 {yb\p9q{Yo
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 :LBe{Jbw
27.a general knowledge of ————- 初步了解―――的情况 cZ!s/^o
?f
28.a more knowledge of—————— 进一步了解的情况 (uG4W|?p
29.the prior year‘s working papers 以前年度工作底稿 R\.huOJh
30.minutes of meeting 会议纪要 Bd
NuhV`0
31.business risks 经营风险 BXfaqYb;Q
32.appropriateness 适当性 (FjgnsW
33.accounting estimate 会计估计 "]_|c\98
34.management representations 管理层声明 zi?'3T%Ie
35.going concern assumption 持续经营假设 %o"Rcw|
36.audit plan 审计计划 !7xp<=
37.significant audit areas 重点审计领域 (J$
A
38.error 错误 owMH
39.fraud舞弊 q5vs;,_
|
40.modified or additional procedures 修改或追加审计程序 R NA03
41.misappropriation of assets 侵占资产 5R=lTx/Hj
42.transactions without substance 虚假交易 rp'fli?0e
43.unusual pressures 异常压力 3-mw-;.
44.the suspected noncompliance 涉嫌存在违法行为 phc1AN=[E
45.materialiy 重要性 g?>AY2f[5
46.exceed the materiality level 超过重要性水平 b
f74 "
47.approach the materiality level 接近重要性水平 <Y#R]gf1
48.an acceptably low level 可接受水平 *}_/:\v
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 =O;SXzgE
50.misstatements or omissions 错报或漏报 I
}/Oi]jA6
51.aggregate 总计 <y.D0^68
52.subsequent events 期后事项 hL`zV
53.adjust the financial statements 调整财务报表 dJLJh*=AG
54.perform additional audit procedures 实施追加的审计程序 lTB!yF.r|
55.audit risk 审计风险 .d
"+M{I
56.detection risk 检查风险
yX-xVvlv@
57.inappropriate audit opinion 不适当的审计意见 okcl-q
58.material misstatement 重大的错报 zJnVO$A'
59.tolerable misstatement 可容忍错报 Un/fP1
60.the acceptable level of detection risk 可接受的检查风险 s{k\1P(G}
61.assessed level of material misstatement risk 重大错报风险的评估水平 Qi[D&47XO
62.simall business 小规模企业
7k\7G=
63.accounting system 会计系统 Q
jBCkx]g
64.test of control 控制测试 ltrSTH,kL
65.walk-through test 穿行测试 kW!:bh
66.communication 沟通 T8441qo{>
67.flow chart 流程图 @}?D<O8#"#
68.reperformance of internal control 重新执行 V^{!d}
69.audit evidence 审计证据 Nb#7&_f=
70.substantive procedures 实质性程序 ;Bb5KD
71.assertions 认定 ;:|KfXiC8
72.esistence 存在 2Y4&Sba^Y
73.occurrence 发生 <!N;(nZ9}O
74.completeness 完整性 # 0!IUSa
75.rights and obligations 权利和义务 +wUhB\F
*
76.valuation and allocation 计价和分摊 w+37'vQ
77.cutoff 截止 YxtkI:C?
78.accuracy 准确性 pHvE`s"Ea
79.classification 分类 -7O/ed+
80.inspection 检查 m6x. "
jG
81.supervision of counting 监盘 ziycyf.d
82.observation 观察 VjqdKQeVq
83.confirmation 函证 e\_6/j7'
84.computation 计算 %^l&fM*
85.analytical procedures 分析程序 0X?fDz}jd
86.vouch 核对 7S2F^,w
87.trace 追查 'U"3'jh
88.audit sampling 审计抽样 ee_\_"
89.error 误差 5 WppV3;
90.expected error 预期误差 ]R{"=H'
91.population 总体 #5C3S3e=
92.sampling risk 抽样风险 12PE{Mut
93.non- sampling risk 非抽样风险 2jZ}VCzRG
94.sampling unit 抽样单位 8-5jr_*
95.statistical sampling 统计抽样 #Q@6:bBzv
96.tolerable error 可容忍误差 'r n;|K
97.the risk of under reliance 信赖不足风险 \r%Vgne-g
98.the risk of over reliance 信赖过度风险 iFCH$!
99.the risk of incorrect rejection 误拒风险 8~)[d!'
100. the risk of incorrect acceptance 误受风险 %9/)
101.working trial balance 试算平衡表 02^(z6K'&?
102.index and cross-referencing 索引和交叉索引 NydW9r:T
103.cash receipt 现金收入 YB{E=\~
104.cash disbursement 现金支出 wDhcHB
105.bank statement 银行对账单 _A|\.(t
106.bank reconciliation 银行存款余额调节表 N#)VD\m
107.balance sheet date 资产负债表日 *wB-lg7%
108.net realizable value 可变现净值 d95N$n
109.storeroom 仓库 Z{
Zox[/
110.sale invoice 销售发票 4<g72| y
111.price list 价目表 ePRM v
112.positive confirmation request 积极式询证函 ba9<(0`
113.negative confirmation request 消极式询证函 p\_qHq\;j
114.purchase requisition 请购单 ,*Z[P%<9
115.receiving report 验收报告 /eRtj:9M
116.gross margin 毛利 |~uzQU7
117.manufacturing overhead 制造费用 '(pdk
118.material requisition 领料单 FFeRE{,
119.inventory-taking 存货盘点 *@arn Eu
120.bond certificate 债券 =P;;&j3Z
121.stock certificate 股票 x0A%kp&w
122.audit report 审计报告 TJ[jZuT:
123.entity 被审计单位 Mto~ /
124.addressee of the audit report 审计报告的收件人 >jz%bY
125.unqualified opinion 无保留意见 quGPk)c
126.qualified opinion 保留意见 y [9}[NMZ
127.disclaimer of opinion 无法表示意见 \Tf{ui
128.adverse opinion 否定意见 eAYW%a
129 Auditors‘Report审计报告 Mr NOcx&
130 internal audit内部审计 5652'p
131 public sector audit政府审计 inv{dg/2
账项基础审计accounting number-based audit C$RAJ
风险导向审计方法risk-oriented audit approach #oroY.o