1.audit 审计 r7+"i9
2.attestation Za_w@o
鉴证 WWhAm{m
3.credibility ~2PD%+e7]
可信赖程度 y-6k<RN
4.audit of financial statements 财务报表审计 Xia4
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5.agreed-upon procedures 执行商定程序 {$-lXw4
6.high levels of assurance 高水平保证 K~$A2b95
7.compilation 编制 :
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8.reliability 可靠性 !w2J*E\
9.relevance 相关性 \NU^Jc_k7
10.professional skepticism 职业谨慎 (yA`h@@WS
11.objectivity 客观性 @
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12. professional competence 专业胜任能力 0`UI^Y~Q
13.Senior/CPA-in-charge 项目经理 QiC}hj$
14.audit engagement letter 业务约定书 B6ee\
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15.recurring audit 连续审计 2T 3tKX
16.the client 委托人 *lyy |3z
17.change CPA 更换注册会计师 6i'GM`>w
18.the existing CPA 现任注册会计师 yhm6%
19.the successor CPA 后任注册会计师 3w!8PPl
20.the preceding CPA前任注册会计师 Gf71udaa
21.issue the audit report 出具审计报告 0"}qND
22.expert 专家 ZZq]I
23.the board of directors 董事会 a;b
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24.knowledge of the entity‘ s business 了解被审计单位情况 4FQB%3>*
25.assess material misstatement risks评估重大错报风险 qQjd@J}^
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 >vQ8~*xd
27.a general knowledge of ————- 初步了解―――的情况 i&mcM_
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28.a more knowledge of—————— 进一步了解的情况 9U&~H*Hf
29.the prior year‘s working papers 以前年度工作底稿 $ /`X7a{
30.minutes of meeting 会议纪要 *).u:>D4
31.business risks 经营风险 M`V<`
32.appropriateness 适当性 M/?eDW/
33.accounting estimate 会计估计 fVf
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34.management representations 管理层声明 #mKF)W
35.going concern assumption 持续经营假设 .w,$ TezGP
36.audit plan 审计计划 N_wj,yF*
37.significant audit areas 重点审计领域 Yo%ph%e
38.error 错误 &?g!)O
39.fraud舞弊 >PuQ{T I
40.modified or additional procedures 修改或追加审计程序 %\"<lyD
41.misappropriation of assets 侵占资产 M
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42.transactions without substance 虚假交易 {ooztC
43.unusual pressures 异常压力 B@w/wH
44.the suspected noncompliance 涉嫌存在违法行为 *T6*Nxs0k
45.materialiy 重要性 moS0y?N
46.exceed the materiality level 超过重要性水平 9]C%2!Ur,
47.approach the materiality level 接近重要性水平 ZSWZz8
48.an acceptably low level 可接受水平 %>'Zy6C<j
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 d!{]CZ"@
50.misstatements or omissions 错报或漏报 7f] qCZ<0V
51.aggregate 总计 OEw#;l4 C
52.subsequent events 期后事项 x"
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53.adjust the financial statements 调整财务报表 5(5:5q.A/D
54.perform additional audit procedures 实施追加的审计程序 Ty<."dyPW
55.audit risk 审计风险 9U>OeTh(
56.detection risk 检查风险 "?%2`*\
57.inappropriate audit opinion 不适当的审计意见 ,I6li7V
58.material misstatement 重大的错报 y0f:N
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59.tolerable misstatement 可容忍错报 igx~6G*
60.the acceptable level of detection risk 可接受的检查风险 +Jm~Um!
61.assessed level of material misstatement risk 重大错报风险的评估水平 mqtX7rej
62.simall business 小规模企业 Vx z`
63.accounting system 会计系统 F[(ocxQZ3
64.test of control 控制测试 .^dtdFZ8,
65.walk-through test 穿行测试 :
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66.communication 沟通 \VpN:RI
67.flow chart 流程图 Gg e X
68.reperformance of internal control 重新执行 S=}1k,I
69.audit evidence 审计证据 A!cY!aQ
70.substantive procedures 实质性程序 &%]v0QK
71.assertions 认定 qxB|*P`
72.esistence 存在 nuH=pIq6x
73.occurrence 发生 =(+]ee!Ti
74.completeness 完整性 =MU(!`
75.rights and obligations 权利和义务 `>0%Ha
76.valuation and allocation 计价和分摊 &@K6;T
77.cutoff 截止 cO$xT;kK
78.accuracy 准确性 LLc^SP j
79.classification 分类 AL
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80.inspection 检查 [QFAkEJ--o
81.supervision of counting 监盘 i50E#+E8
82.observation 观察 D V\7KKJE
83.confirmation 函证 QJ&]4*>a
84.computation 计算 a,36FF~&
85.analytical procedures 分析程序 JC0# pU;
86.vouch 核对 '_b3m2I.G
87.trace 追查 s"@}^
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88.audit sampling 审计抽样 0!-'4+"
89.error 误差 %QG3~b%
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90.expected error 预期误差 !2Gua1z!CJ
91.population 总体 Mz.C`Z>o
92.sampling risk 抽样风险 9a[1s|>w-
93.non- sampling risk 非抽样风险 _\=x
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94.sampling unit 抽样单位 *I!R0;HT
95.statistical sampling 统计抽样 up{0ehr
96.tolerable error 可容忍误差 "cyRzQ6EH
97.the risk of under reliance 信赖不足风险 o}DRp4;Ka
98.the risk of over reliance 信赖过度风险 mPU}]1*p
99.the risk of incorrect rejection 误拒风险 XV/7K
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100. the risk of incorrect acceptance 误受风险 E[WU
101.working trial balance 试算平衡表 OK)>QGl
102.index and cross-referencing 索引和交叉索引 ftvu69f
103.cash receipt 现金收入 0BNH~,0u
104.cash disbursement 现金支出 x <a}*8"
105.bank statement 银行对账单 X::@2{-@y
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 4#{f8
108.net realizable value 可变现净值 [[HCP8Wk
109.storeroom 仓库 [;yKbw!C
110.sale invoice 销售发票 &\I<j\F2/
111.price list 价目表 WH4rZ }Z`
112.positive confirmation request 积极式询证函 )w~1VcnJEp
113.negative confirmation request 消极式询证函 Mq#m;v$E
114.purchase requisition 请购单 dG7d}0O
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115.receiving report 验收报告 ,ss"s3
116.gross margin 毛利 'z^'+}iyv
117.manufacturing overhead 制造费用 w[F})u]E
118.material requisition 领料单 >yr;Y4y7K
119.inventory-taking 存货盘点 >|, <9z`D
120.bond certificate 债券 oKYa?
121.stock certificate 股票 ?%`Ph ?BZl
122.audit report 审计报告 -.r"|\1X
123.entity 被审计单位 $@@ii+W}\
124.addressee of the audit report 审计报告的收件人 "f8,9@
125.unqualified opinion 无保留意见 Rz&`L8Bz
126.qualified opinion 保留意见 !zt>& t
127.disclaimer of opinion 无法表示意见 ]?)uYot
128.adverse opinion 否定意见 JN:L%If
129 Auditors‘Report审计报告 z Ohv>a
130 internal audit内部审计 ysZ(*K
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131 public sector audit政府审计 $K+|bb
账项基础审计accounting number-based audit *=O]^|]2
风险导向审计方法risk-oriented audit approach }-sh