1.audit 审计 &Q
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2.attestation a$;+-
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鉴证 LnR3C:NO k
3.credibility t*Lo;]P
可信赖程度 r@s, cCK9?
4.audit of financial statements 财务报表审计 MZ0uc2L=
5.agreed-upon procedures 执行商定程序 tDIzn`$z
6.high levels of assurance 高水平保证 z[O
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7.compilation 编制 | b@?]M
8.reliability 可靠性 i?*&1
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9.relevance 相关性 FcfN]!
10.professional skepticism 职业谨慎 HjnHl-
11.objectivity 客观性 h3O5DP6~
12. professional competence 专业胜任能力 vi lNl|
13.Senior/CPA-in-charge 项目经理 & qd:o}
14.audit engagement letter 业务约定书 j|+B|
15.recurring audit 连续审计 <<n8 P5pXt
16.the client 委托人 = ng\
17.change CPA 更换注册会计师 _jeub [
18.the existing CPA 现任注册会计师 w8>T ~Mv
19.the successor CPA 后任注册会计师 xx/DD%IZ
20.the preceding CPA前任注册会计师 hM>xe8yE
21.issue the audit report 出具审计报告 <NS=<'U
22.expert 专家 =PO/Q|-v?
23.the board of directors 董事会 Za=<euc
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24.knowledge of the entity‘ s business 了解被审计单位情况 }8x[
25.assess material misstatement risks评估重大错报风险 EHo"y.ODg
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 `b
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27.a general knowledge of ————- 初步了解―――的情况 )%#hpP M^
28.a more knowledge of—————— 进一步了解的情况 )Oj
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29.the prior year‘s working papers 以前年度工作底稿 5Vut4px
30.minutes of meeting 会议纪要 ~ RTjcE
31.business risks 经营风险 _$Z46wHmB
32.appropriateness 适当性 B_}=v$
33.accounting estimate 会计估计 {9C(\i +
34.management representations 管理层声明 .l#Pmd!
35.going concern assumption 持续经营假设 rEddX
36.audit plan 审计计划 mP:mzmUw
37.significant audit areas 重点审计领域
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38.error 错误 t'[vN~I'
39.fraud舞弊 0}P&G^%"
40.modified or additional procedures 修改或追加审计程序 Zvr(c|
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41.misappropriation of assets 侵占资产 ym ,S/Uz
42.transactions without substance 虚假交易 NPf,9c;
43.unusual pressures 异常压力 gvwR16N
44.the suspected noncompliance 涉嫌存在违法行为 >1joCG~
45.materialiy 重要性 X}p4yR7'
46.exceed the materiality level 超过重要性水平 @?gH3Y_
47.approach the materiality level 接近重要性水平 xES+m/?KlZ
48.an acceptably low level 可接受水平 %f:'A%'Qb
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 Dw.>4bA.
50.misstatements or omissions 错报或漏报 k Mwt&6wS
51.aggregate 总计 oD"fRBS+$
52.subsequent events 期后事项 h ]MSjC.X
53.adjust the financial statements 调整财务报表 's&Vg09D,
54.perform additional audit procedures 实施追加的审计程序 Bv9;q3]z-
55.audit risk 审计风险 b<:s{f"t,
56.detection risk 检查风险 )Hev-C"
57.inappropriate audit opinion 不适当的审计意见 y{jv-&!xB
58.material misstatement 重大的错报 EaP#~x
59.tolerable misstatement 可容忍错报 ,pAMQ5
60.the acceptable level of detection risk 可接受的检查风险 4&`66\p;
61.assessed level of material misstatement risk 重大错报风险的评估水平 tgrQ
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62.simall business 小规模企业 "rAm6b-`
63.accounting system 会计系统 ]FFU,me2
64.test of control 控制测试 tQ|b?3
65.walk-through test 穿行测试 (&
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66.communication 沟通 U*6-Y%7
67.flow chart 流程图 );,#H`'
68.reperformance of internal control 重新执行 -$T5@
69.audit evidence 审计证据 lg!1q8
70.substantive procedures 实质性程序 mZq*o<kTA
71.assertions 认定 6^ /C+zuX
72.esistence 存在 0udE\/4!^
73.occurrence 发生 0Fi7|
74.completeness 完整性
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75.rights and obligations 权利和义务 VfZ/SByh7p
76.valuation and allocation 计价和分摊 d628@~Ekn
77.cutoff 截止 9&2kuLp?P
78.accuracy 准确性 7:1Hgj(
79.classification 分类 5dL-v&W
80.inspection 检查 SM^6+L"BE
81.supervision of counting 监盘 ?]P&3UU>0z
82.observation 观察 hs/nM"V
83.confirmation 函证 _$fxo D9
84.computation 计算 ,'ndQ{\9
85.analytical procedures 分析程序 jl7e6#zu
86.vouch 核对 C?E;sRr0
87.trace 追查 wvUph[j}J
88.audit sampling 审计抽样 hcN$p2-
89.error 误差 b!`:|!7r'
90.expected error 预期误差 W
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91.population 总体 6\E |`
92.sampling risk 抽样风险 67n1s
93.non- sampling risk 非抽样风险 [&Qrk8EN
94.sampling unit 抽样单位 s';jk(i3
95.statistical sampling 统计抽样 &"L3U
96.tolerable error 可容忍误差 D/{-
97.the risk of under reliance 信赖不足风险 y:v0&9L
98.the risk of over reliance 信赖过度风险 k
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99.the risk of incorrect rejection 误拒风险 NtA}I)'SWU
100. the risk of incorrect acceptance 误受风险 f'#7i@Je
101.working trial balance 试算平衡表 0~FX!1;
102.index and cross-referencing 索引和交叉索引 ?rv+ydR/q
103.cash receipt 现金收入 $'&`k,a3|P
104.cash disbursement 现金支出 !\"C<*5
105.bank statement 银行对账单 uF<F4m;
106.bank reconciliation 银行存款余额调节表 !\!fd(BN
107.balance sheet date 资产负债表日 !_c<j4O
108.net realizable value 可变现净值 p*dez!
109.storeroom 仓库 h,\_F#hi
110.sale invoice 销售发票 C6/,-?%)
111.price list 价目表 2&=;$2?}
112.positive confirmation request 积极式询证函 .Q?AzU,2D
113.negative confirmation request 消极式询证函 #s]]\
114.purchase requisition 请购单 k_y@vW3
115.receiving report 验收报告 MKQa&Dvw
116.gross margin 毛利 52:oe1-8
117.manufacturing overhead 制造费用 ;APg!5X
118.material requisition 领料单 kvo741RO6
119.inventory-taking 存货盘点 0|NbU
120.bond certificate 债券 p?dMa_g
121.stock certificate 股票 X@\! \
122.audit report 审计报告 ff{ESFtD
123.entity 被审计单位 &[kwM395
124.addressee of the audit report 审计报告的收件人 .JH3,L"S^
125.unqualified opinion 无保留意见 @9QHv
126.qualified opinion 保留意见 =fRP9`y
127.disclaimer of opinion 无法表示意见 A70_hhP
128.adverse opinion 否定意见 n#x{~oQc
129 Auditors‘Report审计报告 vK$T$SL
130 internal audit内部审计 SmtH2%y I
131 public sector audit政府审计 ,a?em'=
账项基础审计accounting number-based audit %VwB
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风险导向审计方法risk-oriented audit approach :v&GAs6H