1.audit 审计 ^c9t'V`IWQ
2.attestation 5\]Sv]s)R
鉴证 VHIOwzC
3.credibility {y=j
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可信赖程度 7$CBx/X50)
4.audit of financial statements 财务报表审计 .\)U@L~
5.agreed-upon procedures 执行商定程序 i3@)W4{
6.high levels of assurance 高水平保证
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7.compilation 编制 CxwoBuG=?
8.reliability 可靠性 LG9+y
9.relevance 相关性 >n'o*gZM
10.professional skepticism 职业谨慎 Cv6'`",Yzm
11.objectivity 客观性 ~?d Nd
12. professional competence 专业胜任能力 ,(EO'T[
13.Senior/CPA-in-charge 项目经理 X-K=!pET
14.audit engagement letter 业务约定书 &,{fw@#)_
15.recurring audit 连续审计 8%A#`)fb
16.the client 委托人 E&2OD [iX
17.change CPA 更换注册会计师 l]Ax : Z
18.the existing CPA 现任注册会计师 F8jd'OR
19.the successor CPA 后任注册会计师 a7r%X -
20.the preceding CPA前任注册会计师 oX30VfT
21.issue the audit report 出具审计报告 pNepC<rY
22.expert 专家 vq(0OPj8r[
23.the board of directors 董事会 Oo5w?+t
24.knowledge of the entity‘ s business 了解被审计单位情况 Q(wx nm
25.assess material misstatement risks评估重大错报风险 ^c-
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 =;Rtdy/Yn%
27.a general knowledge of ————- 初步了解―――的情况 E8$20Ue
28.a more knowledge of—————— 进一步了解的情况 Br1&8L-|%
29.the prior year‘s working papers 以前年度工作底稿 Xg|B \\
30.minutes of meeting 会议纪要 ;z}i-cNae
31.business risks 经营风险 ,(qRc(Ho
32.appropriateness 适当性 }wr{W:j
33.accounting estimate 会计估计 T@2#6Tffo
34.management representations 管理层声明 8']M^|1
35.going concern assumption 持续经营假设 >3_jWFq
36.audit plan 审计计划 I*{4rDt
37.significant audit areas 重点审计领域 X[]m _@ v
38.error 错误 7}f}$1
39.fraud舞弊 8 OY 3A
40.modified or additional procedures 修改或追加审计程序 *|%@6I(
41.misappropriation of assets 侵占资产 $q6BP
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42.transactions without substance 虚假交易 WA)yfo0A
43.unusual pressures 异常压力 :61Tu
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44.the suspected noncompliance 涉嫌存在违法行为 uki#/GzaO
45.materialiy 重要性 }vxw*8d?
46.exceed the materiality level 超过重要性水平 l=S 35og
47.approach the materiality level 接近重要性水平 ]m
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48.an acceptably low level 可接受水平 b6nsg
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 cv998*|X:
50.misstatements or omissions 错报或漏报 C'\-
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51.aggregate 总计 *scVJ
52.subsequent events 期后事项 q)X$^oE!6
53.adjust the financial statements 调整财务报表 PF)jdcX
54.perform additional audit procedures 实施追加的审计程序 F
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55.audit risk 审计风险 0b+Wc43}K
56.detection risk 检查风险 XewVcRo
57.inappropriate audit opinion 不适当的审计意见 *SU\ABcov
58.material misstatement 重大的错报 ;X?}x%$
59.tolerable misstatement 可容忍错报 N60rgSzI
60.the acceptable level of detection risk 可接受的检查风险
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61.assessed level of material misstatement risk 重大错报风险的评估水平 Dv| #u|iw
62.simall business 小规模企业 [Y|8\Ph`&
63.accounting system 会计系统 fd+hA
64.test of control 控制测试 "?]{%-u
65.walk-through test 穿行测试 Oft-w)cYz,
66.communication 沟通 v\KA'PmiP
67.flow chart 流程图 Aydm2!l1
68.reperformance of internal control 重新执行 o3Yb7h9
69.audit evidence 审计证据 .aO,8M
70.substantive procedures 实质性程序 Rp.Sj{<2
71.assertions 认定 7mI:|G
72.esistence 存在 /Y9>8XSc
73.occurrence 发生 F_w
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74.completeness 完整性 )WRLBFi3
75.rights and obligations 权利和义务 `NCwK6/i
76.valuation and allocation 计价和分摊 [B+yyBtx
77.cutoff 截止 5b*M*e&=C
78.accuracy 准确性 ]RPs|R?
79.classification 分类 3
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80.inspection 检查 xbdN0MAU
81.supervision of counting 监盘 WKC.$[T=
82.observation 观察 oe%}?u
83.confirmation 函证 Ov5"
84.computation 计算 'FqQzx"r
85.analytical procedures 分析程序
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86.vouch 核对 M2
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87.trace 追查 (U&tt]|
88.audit sampling 审计抽样 SX<` {x&L
89.error 误差 'qZW,],5
90.expected error 预期误差 o|>'h$
91.population 总体 +AR5W(&
92.sampling risk 抽样风险 f%SZg!+t
93.non- sampling risk 非抽样风险 KC/=TSSXd.
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 M9!HQ
96.tolerable error 可容忍误差 %SX|o-B~.o
97.the risk of under reliance 信赖不足风险 PH1p2Je
98.the risk of over reliance 信赖过度风险 d ^^bke$~
99.the risk of incorrect rejection 误拒风险 )Ub_@)X3%l
100. the risk of incorrect acceptance 误受风险 H\h3TdL
101.working trial balance 试算平衡表 }=%oX}[
102.index and cross-referencing 索引和交叉索引 r"C
103.cash receipt 现金收入 6VS4y-N
104.cash disbursement 现金支出 n,jKmA
105.bank statement 银行对账单 _2hS";K
106.bank reconciliation 银行存款余额调节表 [<2<Y
107.balance sheet date 资产负债表日 '10oK {m$
108.net realizable value 可变现净值 e5* ni/P
109.storeroom 仓库 O~T@rX9f
110.sale invoice 销售发票 i
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111.price list 价目表 *AG#316
112.positive confirmation request 积极式询证函 a6D &/8
113.negative confirmation request 消极式询证函 wLi4G@jJ
114.purchase requisition 请购单 ".W8)
115.receiving report 验收报告 q)Lu_6 mg
116.gross margin 毛利 RTE8Uq36
117.manufacturing overhead 制造费用 tQ8.f
118.material requisition 领料单 4A8;tU$&
119.inventory-taking 存货盘点 rm5bkJcg~
120.bond certificate 债券 qAAX;N
121.stock certificate 股票 4,sJE2"[9
122.audit report 审计报告 Xnz3p"
123.entity 被审计单位 !F1M(zFD
124.addressee of the audit report 审计报告的收件人 T^Y([23
125.unqualified opinion 无保留意见 0O9Ni='Tn
126.qualified opinion 保留意见 9f2UgNqe9
127.disclaimer of opinion 无法表示意见 8D>n1b(H
128.adverse opinion 否定意见 !B\R''J5
129 Auditors‘Report审计报告 Rtb7|
130 internal audit内部审计 le1}0L
131 public sector audit政府审计 N9jH\0nG
账项基础审计accounting number-based audit T;L>;E>B
风险导向审计方法risk-oriented audit approach q#T/