1.audit 审计 3/ [=
2.attestation ~(Tz <
鉴证
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3.credibility BMdr.0
可信赖程度 ;zCHEz
4.audit of financial statements 财务报表审计 "q(&<+D@
5.agreed-upon procedures 执行商定程序 ^-ACtA)
6.high levels of assurance 高水平保证 .1pEq~>
7.compilation 编制 TWs|lhC7!
8.reliability 可靠性 *,Re&N8
9.relevance 相关性 r!M2H{
10.professional skepticism 职业谨慎 ,h>w %
11.objectivity 客观性 3%P?1s
12. professional competence 专业胜任能力 ALwuw^+
13.Senior/CPA-in-charge 项目经理 V`H#|8\i
14.audit engagement letter 业务约定书 t{7l.>kf
15.recurring audit 连续审计 kl={L{r
16.the client 委托人 z)0VP QMT
17.change CPA 更换注册会计师 )a}5\V
18.the existing CPA 现任注册会计师 9
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19.the successor CPA 后任注册会计师 gRFC n6Q
20.the preceding CPA前任注册会计师 1z`,*eD7
21.issue the audit report 出具审计报告 o}
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22.expert 专家 pP
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23.the board of directors 董事会 eyE&<:F#J
24.knowledge of the entity‘ s business 了解被审计单位情况 wH`@r?&
25.assess material misstatement risks评估重大错报风险 _4W#6!
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 -m@s
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27.a general knowledge of ————- 初步了解―――的情况 ew"Fr1UGYZ
28.a more knowledge of—————— 进一步了解的情况 YL.z|{\e
29.the prior year‘s working papers 以前年度工作底稿 +/X'QB$R
30.minutes of meeting 会议纪要 \8$`:3,@
31.business risks 经营风险 |4c==7.
32.appropriateness 适当性 eeD
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33.accounting estimate 会计估计 v]J# SlF
34.management representations 管理层声明 Ya_6Zd4O
35.going concern assumption 持续经营假设 MvW>ktkU
36.audit plan 审计计划 U;nC)'~YW9
37.significant audit areas 重点审计领域 MCCZh{uo
38.error 错误 N<{`n;
39.fraud舞弊 U\
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40.modified or additional procedures 修改或追加审计程序 iWCV(
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41.misappropriation of assets 侵占资产 "a
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42.transactions without substance 虚假交易 `u}x:f !
43.unusual pressures 异常压力 k|_2aQ02
44.the suspected noncompliance 涉嫌存在违法行为 D=\
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45.materialiy 重要性 K+}Z
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46.exceed the materiality level 超过重要性水平 S?{5DxilO
47.approach the materiality level 接近重要性水平 s6D-?G*u%8
48.an acceptably low level 可接受水平 wY95|QS
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 "tR.'F[n4P
50.misstatements or omissions 错报或漏报 r#Mx~Zg~
51.aggregate 总计 /'1y`j<
52.subsequent events 期后事项 $ {+.1"/[
53.adjust the financial statements 调整财务报表 vh HMxOZ;
54.perform additional audit procedures 实施追加的审计程序 8F*
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55.audit risk 审计风险 }*'ha=`J
56.detection risk 检查风险 !BX62j\?
57.inappropriate audit opinion 不适当的审计意见 A!D:Kc3
58.material misstatement 重大的错报 e!yw"Cf*
59.tolerable misstatement 可容忍错报 AAW7@\q.
60.the acceptable level of detection risk 可接受的检查风险 m@@QT<
61.assessed level of material misstatement risk 重大错报风险的评估水平 mQs$7t[>t
62.simall business 小规模企业 _E;Y
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63.accounting system 会计系统 V\ "5<>+O
64.test of control 控制测试 k~R[5W|'
65.walk-through test 穿行测试 )
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66.communication 沟通 8x"d/D
67.flow chart 流程图 X{
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68.reperformance of internal control 重新执行 s2v*
69.audit evidence 审计证据 q(7D8xG;F
70.substantive procedures 实质性程序 Dkb&/k:)
71.assertions 认定 3~Ln:4[6ID
72.esistence 存在 Lm|X5RVq
73.occurrence 发生 PR?clg=z
74.completeness 完整性 CiuN26>
75.rights and obligations 权利和义务 0vp I#q
76.valuation and allocation 计价和分摊 ?~.&Y
77.cutoff 截止 e{;e
78.accuracy 准确性 gcxk'd
79.classification 分类 Z-|C{1}A
80.inspection 检查 1%"`
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81.supervision of counting 监盘 CiI:
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82.observation 观察 1VFqT'
83.confirmation 函证 2[po~}2-0
84.computation 计算 fO^6q1a
85.analytical procedures 分析程序 kDq%Y[6Z
86.vouch 核对 gN(hv.nQ
87.trace 追查 S=p u
88.audit sampling 审计抽样 mj=|oIMwT
89.error 误差 r6JkoPMh
90.expected error 预期误差 MjB[5:s
91.population 总体 j\f$r,4
92.sampling risk 抽样风险 # &83;uys
93.non- sampling risk 非抽样风险 Y}uQ`f
94.sampling unit 抽样单位 >8fH5
95.statistical sampling 统计抽样 Fz&i
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96.tolerable error 可容忍误差 Qiw4'xQm
97.the risk of under reliance 信赖不足风险 t3$gwO$
98.the risk of over reliance 信赖过度风险 h)8+4?-4I
99.the risk of incorrect rejection 误拒风险 (Fzh1#
100. the risk of incorrect acceptance 误受风险 lM^!^6=v0l
101.working trial balance 试算平衡表 K<6x4ha
102.index and cross-referencing 索引和交叉索引 +[/47uFbI
103.cash receipt 现金收入 /dt!J
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104.cash disbursement 现金支出 U!:!]DX(
105.bank statement 银行对账单 O/9%"m:i
106.bank reconciliation 银行存款余额调节表 v8bl-9DQ
107.balance sheet date 资产负债表日 $af}+:'
108.net realizable value 可变现净值 DXW?;|8)O
109.storeroom 仓库 _F@p53WE
110.sale invoice 销售发票 !9xANSb
111.price list 价目表 \t# 9zn>
112.positive confirmation request 积极式询证函 3D{4vMmX
113.negative confirmation request 消极式询证函 nFn
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114.purchase requisition 请购单 1L8ULxi_?]
115.receiving report 验收报告 arS'th:j
116.gross margin 毛利 |$w={N^4
117.manufacturing overhead 制造费用 N5s|a5
118.material requisition 领料单 IXvz&4VD
119.inventory-taking 存货盘点 mqk(UOK`
120.bond certificate 债券 7.
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121.stock certificate 股票 ef}E.Bl
122.audit report 审计报告 iWM7,=1+
123.entity 被审计单位 nX\]i~
124.addressee of the audit report 审计报告的收件人 KHecc/,,S
125.unqualified opinion 无保留意见 _$\5ZVe
126.qualified opinion 保留意见 >xV<nLf/
127.disclaimer of opinion 无法表示意见 /~l/_Jct@G
128.adverse opinion 否定意见 * \o$-6<
129 Auditors‘Report审计报告 ~Oq,[,W
130 internal audit内部审计 mERrcY Y{
131 public sector audit政府审计 6~h1iY_~
账项基础审计accounting number-based audit QHs:=i~VH
风险导向审计方法risk-oriented audit approach _Sgk^i3v