1.audit 审计 [p;E~-S
2.attestation V[nQQxWp=
鉴证 p B;3bc
3.credibility yuhnYR\`m
可信赖程度 &ldBv_
4.audit of financial statements 财务报表审计 ye}p~&
5.agreed-upon procedures 执行商定程序 T~:|
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6.high levels of assurance 高水平保证 _iV]_\0W2
7.compilation 编制 .2)
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8.reliability 可靠性 UVQ7L9%?f
9.relevance 相关性 ]#2Y e7+
10.professional skepticism 职业谨慎 qIMA6u/
11.objectivity 客观性 cV{o?3<:B
12. professional competence 专业胜任能力 ACq7dLys,B
13.Senior/CPA-in-charge 项目经理 BV#78,8(
14.audit engagement letter 业务约定书 JW.=T)
15.recurring audit 连续审计 pmWr]G3,*
16.the client 委托人 *%/~mSx
17.change CPA 更换注册会计师 wU\s;
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18.the existing CPA 现任注册会计师 VVP:w%yW
19.the successor CPA 后任注册会计师 ^=
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20.the preceding CPA前任注册会计师 P
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21.issue the audit report 出具审计报告 U.!lTLjfLz
22.expert 专家 L;Z0`mdz
23.the board of directors 董事会 XolZonJr
24.knowledge of the entity‘ s business 了解被审计单位情况 ={>Lrig:l
25.assess material misstatement risks评估重大错报风险 e]=lKxFh&l
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 '6y}ZE[
27.a general knowledge of ————- 初步了解―――的情况 Y5ZZ3Ati
28.a more knowledge of—————— 进一步了解的情况 PjA6Ji;Hu
29.the prior year‘s working papers 以前年度工作底稿 /,=@8k!t?
30.minutes of meeting 会议纪要 ,Uhb
31.business risks 经营风险 jw<pK4?y
32.appropriateness 适当性 Z[__"^}
33.accounting estimate 会计估计 ,JU@|`
34.management representations 管理层声明 +l3=3
35.going concern assumption 持续经营假设 :+Om]#`Vls
36.audit plan 审计计划 Jc&y9]
37.significant audit areas 重点审计领域 'R`tLN
38.error 错误 YQJ==C1
39.fraud舞弊 8{`?=&%6
40.modified or additional procedures 修改或追加审计程序 @Z>ZiU,^
41.misappropriation of assets 侵占资产 Urr#N
42.transactions without substance 虚假交易 ]0hrRA`
43.unusual pressures 异常压力 +6wiOHB`
44.the suspected noncompliance 涉嫌存在违法行为 M" ^PW,k
45.materialiy 重要性 MUfG?r\t
46.exceed the materiality level 超过重要性水平 xk&Jl#v
47.approach the materiality level 接近重要性水平 [ i#zP
48.an acceptably low level 可接受水平 iY"l}.7)
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 Z87_ #5
50.misstatements or omissions 错报或漏报 `W/sP\3
51.aggregate 总计 sBrI}[oyx
52.subsequent events 期后事项 Z R/
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53.adjust the financial statements 调整财务报表 4jD2FFG-
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54.perform additional audit procedures 实施追加的审计程序 [q !TIq
55.audit risk 审计风险 GFr|E8
56.detection risk 检查风险 jc
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57.inappropriate audit opinion 不适当的审计意见 }!IL]0q
58.material misstatement 重大的错报 P(F+f`T
59.tolerable misstatement 可容忍错报 ]?*I9
60.the acceptable level of detection risk 可接受的检查风险 5j~$Mj`
61.assessed level of material misstatement risk 重大错报风险的评估水平 3Zi@A4Wu
62.simall business 小规模企业 8 r_>t2$
63.accounting system 会计系统 C z\Pp q
64.test of control 控制测试 ?-^~f
65.walk-through test 穿行测试 \=_{na_
66.communication 沟通 r@ZJ{4\Q
67.flow chart 流程图 cM&{+el
68.reperformance of internal control 重新执行 qucq,Yw
69.audit evidence 审计证据 tHzZ@72B7
70.substantive procedures 实质性程序 BcI|:qv|
71.assertions 认定 W.kM7z>G
72.esistence 存在 -[-wkC8a
73.occurrence 发生 ,\NFt`]j
74.completeness 完整性 h:9Zt0,
75.rights and obligations 权利和义务 F_CYYGZ
76.valuation and allocation 计价和分摊 =:~R=/ZXk
77.cutoff 截止 ~6p[El#tS
78.accuracy 准确性 5LOo8xN
79.classification 分类 hP15qKy
80.inspection 检查 '3uVkp 6tF
81.supervision of counting 监盘 =ZqT3_
82.observation 观察 ?xK8#
83.confirmation 函证 ;g
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84.computation 计算 }p=Jm)y
85.analytical procedures 分析程序 WJ)z6m]
86.vouch 核对 M]<?k]_p
87.trace 追查 %mL-$*
88.audit sampling 审计抽样 c _\YBe]wJ
89.error 误差 h"lX4
90.expected error 预期误差 xrlmKSPa
91.population 总体 ~a%Z;Aj
92.sampling risk 抽样风险 soPLA68
93.non- sampling risk 非抽样风险 Gb"r|(!
94.sampling unit 抽样单位 YZP(tn
95.statistical sampling 统计抽样 Q)"C&)`l
96.tolerable error 可容忍误差 {-ZFp
97.the risk of under reliance 信赖不足风险 hhb?6]Z/
98.the risk of over reliance 信赖过度风险 9Kr+\F
99.the risk of incorrect rejection 误拒风险 EJ@?h(O
100. the risk of incorrect acceptance 误受风险 K )[]fm
101.working trial balance 试算平衡表 Pf*^ZB%
102.index and cross-referencing 索引和交叉索引 r/& sub"X
103.cash receipt 现金收入 v. %R}Pa
104.cash disbursement 现金支出 '"y|p+=j:
105.bank statement 银行对账单 $m7?3/YG
106.bank reconciliation 银行存款余额调节表 W8Q|$ZJ88F
107.balance sheet date 资产负债表日 !
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108.net realizable value 可变现净值 9F6F~::l}
109.storeroom 仓库 za#s/b$[
110.sale invoice 销售发票 @|LBn6q
111.price list 价目表 A01AlK_B
112.positive confirmation request 积极式询证函 ~+bv6qxg]\
113.negative confirmation request 消极式询证函 ?P4w]a
114.purchase requisition 请购单 CxGx8*<X
115.receiving report 验收报告 M@h|bN
116.gross margin 毛利 :!/gk8F|dI
117.manufacturing overhead 制造费用 U ?'vXa
118.material requisition 领料单 C(S'#cm
119.inventory-taking 存货盘点 ~jK{ ,$:=
120.bond certificate 债券 &P.4(1sC
121.stock certificate 股票 m1n.g4Z&*
122.audit report 审计报告 Jwj%_<
123.entity 被审计单位 V I,AC
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124.addressee of the audit report 审计报告的收件人 $f,n8]
125.unqualified opinion 无保留意见 J%V-Q>L
126.qualified opinion 保留意见 9k9_mjLZ
127.disclaimer of opinion 无法表示意见 BQBeo&n6
128.adverse opinion 否定意见 QF-LU
129 Auditors‘Report审计报告 c<uN"/gi*
130 internal audit内部审计 "+\ lws
131 public sector audit政府审计 $|]" W=h
账项基础审计accounting number-based audit <F'X<Bau
风险导向审计方法risk-oriented audit approach D,;\o7V