1.audit 审计 @ )1u
2.attestation !7_Q_h',
鉴证 ~O<Bs{8
3.credibility ,fL*yn
可信赖程度 #"TTI
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4.audit of financial statements 财务报表审计 v67o>`<$
5.agreed-upon procedures 执行商定程序 nzU@}/A/
6.high levels of assurance 高水平保证 3.8d"
7.compilation 编制 d/"e3S1
8.reliability 可靠性 fSSDOH!
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9.relevance 相关性 #wt#-U;
10.professional skepticism 职业谨慎 <Q%\pAP}b
11.objectivity 客观性 Q|;8\
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12. professional competence 专业胜任能力 dfk=%lZYd9
13.Senior/CPA-in-charge 项目经理 x;kW }U
14.audit engagement letter 业务约定书 GUMO;rZs
15.recurring audit 连续审计 Jz3u r)|
16.the client 委托人 HogT#BMs
17.change CPA 更换注册会计师 }VyDX14j
18.the existing CPA 现任注册会计师 O[$&]>x]]
19.the successor CPA 后任注册会计师 BaqRAO7
20.the preceding CPA前任注册会计师 "/wZt c
21.issue the audit report 出具审计报告 hH%@8'1v
22.expert 专家 )y._]is)b
23.the board of directors 董事会 |E|d"_Ma
24.knowledge of the entity‘ s business 了解被审计单位情况 z`'{l
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25.assess material misstatement risks评估重大错报风险 INi(G-!g
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 0*x
27.a general knowledge of ————- 初步了解―――的情况 *_@8 v?
28.a more knowledge of—————— 进一步了解的情况 W*N^G p@
29.the prior year‘s working papers 以前年度工作底稿 % gmf
30.minutes of meeting 会议纪要 U@DIO/C,m`
31.business risks 经营风险 }ufH![|[r
32.appropriateness 适当性 E7ixl~
33.accounting estimate 会计估计 ;j S~0R
34.management representations 管理层声明 `Fnt#F}
35.going concern assumption 持续经营假设 [$f
36.audit plan 审计计划 ]Z6==+mCP
37.significant audit areas 重点审计领域 {4\(HrGNk
38.error 错误 u m,Zt
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 # sm>;+J
41.misappropriation of assets 侵占资产 n-0RA~5z
42.transactions without substance 虚假交易 "/g/Lc
43.unusual pressures 异常压力 i#=s_v8
44.the suspected noncompliance 涉嫌存在违法行为 83e{rcs
45.materialiy 重要性 ^*`hJ48u
46.exceed the materiality level 超过重要性水平 !3E33
47.approach the materiality level 接近重要性水平 Ar,B7-F!
48.an acceptably low level 可接受水平 !-)Hog5\
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 *+rO3% ;t
50.misstatements or omissions 错报或漏报 .3M=|rE
51.aggregate 总计 cl/}PmYIZ
52.subsequent events 期后事项 oYI7 .w
53.adjust the financial statements 调整财务报表 wgp{P>oBX
54.perform additional audit procedures 实施追加的审计程序 1>|2B&_^
55.audit risk 审计风险 09HlL=0q
56.detection risk 检查风险 :>+}|(v
57.inappropriate audit opinion 不适当的审计意见 V]&0"HX2r!
58.material misstatement 重大的错报 ^U)xQD"
59.tolerable misstatement 可容忍错报 AT+
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60.the acceptable level of detection risk 可接受的检查风险 TldqF BX
61.assessed level of material misstatement risk 重大错报风险的评估水平 vu Vcv
62.simall business 小规模企业 R,>LUa*u
63.accounting system 会计系统 krnxM7y
64.test of control 控制测试 1<IF@__
65.walk-through test 穿行测试 Bs:INvhYW
66.communication 沟通 $t}t'uJ
67.flow chart 流程图 YEqZ((H
68.reperformance of internal control 重新执行 Xt& rYv
69.audit evidence 审计证据 Wo+fMn(O
70.substantive procedures 实质性程序
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71.assertions 认定 W"Mwp
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72.esistence 存在 g]
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73.occurrence 发生 [+j}:u
74.completeness 完整性 ^}8qPBz
75.rights and obligations 权利和义务 Y)lYEhF
76.valuation and allocation 计价和分摊 C+tB$yahO
77.cutoff 截止 x/7kcj!O
78.accuracy 准确性 rY yB"|
79.classification 分类 %zsY=qT
80.inspection 检查 ^/b3_aM5d
81.supervision of counting 监盘 -q'
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82.observation 观察 Jvac|rN
83.confirmation 函证 JB[n]|
84.computation 计算 J'4Pp<
85.analytical procedures 分析程序 ~?E.U,R
86.vouch 核对 T8'm{[C
87.trace 追查 Ps<;DE\$f4
88.audit sampling 审计抽样 /zV&ebN]
89.error 误差 #$-{hg{
90.expected error 预期误差 bYt[/K,
91.population 总体 #s%_ L
92.sampling risk 抽样风险 0;6eSmF
93.non- sampling risk 非抽样风险 !79eF)
94.sampling unit 抽样单位 /h6K"w=='!
95.statistical sampling 统计抽样 ' m^nKG$"
96.tolerable error 可容忍误差 jTHgh>n
97.the risk of under reliance 信赖不足风险 Z8 eB5!
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98.the risk of over reliance 信赖过度风险 xs?Ska,N
99.the risk of incorrect rejection 误拒风险 {/ef`MxV
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100. the risk of incorrect acceptance 误受风险 f(SK[+aqW
101.working trial balance 试算平衡表 Q> d<4]`
102.index and cross-referencing 索引和交叉索引 yVZLZLm
103.cash receipt 现金收入 r8%"#<]/
104.cash disbursement 现金支出 rD_\NgVAs
105.bank statement 银行对账单 J> Z.2
106.bank reconciliation 银行存款余额调节表 Q7#Yw"#G!
107.balance sheet date 资产负债表日 05SK$
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108.net realizable value 可变现净值 ,9~=yC
109.storeroom 仓库 d
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110.sale invoice 销售发票 +PAb+E|,
111.price list 价目表 >8;EeRvI
112.positive confirmation request 积极式询证函 r&rip^40
113.negative confirmation request 消极式询证函 JiN>sEAM
114.purchase requisition 请购单 T@H<Fm_
115.receiving report 验收报告 CqFk(Td9-D
116.gross margin 毛利 1buVV]*~
117.manufacturing overhead 制造费用 2-$O$&s.
118.material requisition 领料单 -F7P$/9
119.inventory-taking 存货盘点 !
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120.bond certificate 债券 xwSi.~.
121.stock certificate 股票 'LX]/D
122.audit report 审计报告 &)
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123.entity 被审计单位 @h=r;N#/`P
124.addressee of the audit report 审计报告的收件人 (baBi9<P=
125.unqualified opinion 无保留意见 }ebu@)r
126.qualified opinion 保留意见 }t%2giJ
127.disclaimer of opinion 无法表示意见 2e?a"Vss
128.adverse opinion 否定意见 7ILb&JQ!%{
129 Auditors‘Report审计报告 ;)Fc@OXN>
130 internal audit内部审计 ZVIlVuZ}
131 public sector audit政府审计 'f_[(o+n
账项基础审计accounting number-based audit 8*&|Q1`K:
风险导向审计方法risk-oriented audit approach &*j# [6