1.audit 审计 w;:,W
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2.attestation `@90b4u
鉴证 q
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3.credibility
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可信赖程度 lZ|Ao0(
4.audit of financial statements 财务报表审计 z"-Urd^O
5.agreed-upon procedures 执行商定程序 pGC`HTo|
6.high levels of assurance 高水平保证 CfAqMH*ip
7.compilation 编制 c:bB4ch}
8.reliability 可靠性 TCYnErqk
9.relevance 相关性 ]loO 5
10.professional skepticism 职业谨慎 _VJb i,V
11.objectivity 客观性 aCanDMcBnq
12. professional competence 专业胜任能力 $]vR ,E
13.Senior/CPA-in-charge 项目经理 ^ZsME,
14.audit engagement letter 业务约定书 9:Y\D.M
15.recurring audit 连续审计 REJ}T:
16.the client 委托人 Au
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17.change CPA 更换注册会计师 &45.*l|mo
18.the existing CPA 现任注册会计师 +$9w[ARN+
19.the successor CPA 后任注册会计师 # a3Q<%V
20.the preceding CPA前任注册会计师
w NPZ[V:
21.issue the audit report 出具审计报告 Og["X0j
22.expert 专家 ,Ubnz
23.the board of directors 董事会 Djzb#M'm
24.knowledge of the entity‘ s business 了解被审计单位情况 I%ez_VG
25.assess material misstatement risks评估重大错报风险 i|<*EXB"
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 i-Z@6\/a5
27.a general knowledge of ————- 初步了解―――的情况 UY==1\
28.a more knowledge of—————— 进一步了解的情况 q*T+8O
29.the prior year‘s working papers 以前年度工作底稿 PU8R
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30.minutes of meeting 会议纪要 i55']7+0
31.business risks 经营风险 au8)G_A
32.appropriateness 适当性 oxRu:+N
33.accounting estimate 会计估计 U;^{uQJ+,
34.management representations 管理层声明 H=dj\B
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35.going concern assumption 持续经营假设 O&)Y3 O1
36.audit plan 审计计划 a; "+Py
37.significant audit areas 重点审计领域 71~V*
38.error 错误 Mfgd;FsX#
39.fraud舞弊 0ul2rZc
40.modified or additional procedures 修改或追加审计程序 {\%x{
41.misappropriation of assets 侵占资产 OTRTa{TB
42.transactions without substance 虚假交易 f_
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43.unusual pressures 异常压力 FnCHbPlb
44.the suspected noncompliance 涉嫌存在违法行为 2]7nw1&
45.materialiy 重要性 ?O_;{(F_
46.exceed the materiality level 超过重要性水平 0]Li"Wb
47.approach the materiality level 接近重要性水平 { d/k0H
48.an acceptably low level 可接受水平 8mV35A7l
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 6PTD%Rf\
50.misstatements or omissions 错报或漏报 G~_dSa@g G
51.aggregate 总计 hGpaHY>My
52.subsequent events 期后事项 /g_}5s-Z
53.adjust the financial statements 调整财务报表 R4o_zwWgPw
54.perform additional audit procedures 实施追加的审计程序 L0|u^J
55.audit risk 审计风险 ci$o~b6V
56.detection risk 检查风险 +pE-Yn`YS
57.inappropriate audit opinion 不适当的审计意见 D3_,2
58.material misstatement 重大的错报 A5z
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59.tolerable misstatement 可容忍错报 iQA
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60.the acceptable level of detection risk 可接受的检查风险 >FY`xl\m}<
61.assessed level of material misstatement risk 重大错报风险的评估水平 ?(mlt"tPk
62.simall business 小规模企业 .rS0zU
63.accounting system 会计系统 9@!`,Co
64.test of control 控制测试 mtHw!
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65.walk-through test 穿行测试 <AB]FBo(
66.communication 沟通 `InS8PLr
67.flow chart 流程图 s
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68.reperformance of internal control 重新执行 5T,`j=\
69.audit evidence 审计证据 l{;vD=D
70.substantive procedures 实质性程序 J3
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71.assertions 认定 fFsA[@5tul
72.esistence 存在 wL}=$DN
73.occurrence 发生 fHM<
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74.completeness 完整性 9XS'5AXN
75.rights and obligations 权利和义务 s:Memvf
76.valuation and allocation 计价和分摊 7^ER?@:W
77.cutoff 截止 $oh}!Smt
78.accuracy 准确性 iLgWzA
79.classification 分类 :sJV
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80.inspection 检查 O7E0{8
81.supervision of counting 监盘 *c xYB
82.observation 观察 %rYd=Ri
83.confirmation 函证 32dR`qb
84.computation 计算 G6L
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85.analytical procedures 分析程序 8E|S`I
86.vouch 核对 >d_O0a*W-
87.trace 追查 ~Z T(@w
88.audit sampling 审计抽样 j134iVF%
89.error 误差 ZXp=QH+f
90.expected error 预期误差 d?'q(6&H
91.population 总体 INi(G-!g
92.sampling risk 抽样风险 ZMoN
93.non- sampling risk 非抽样风险 ,\ov$biL
94.sampling unit 抽样单位 IRD?.K]*
95.statistical sampling 统计抽样 $O=m/l$
96.tolerable error 可容忍误差 RH~KaV3
97.the risk of under reliance 信赖不足风险 KYMz
98.the risk of over reliance 信赖过度风险 3s"x{mtH
99.the risk of incorrect rejection 误拒风险 .I<#i9Le
100. the risk of incorrect acceptance 误受风险 !@5B:n*
101.working trial balance 试算平衡表 KxqJlben
102.index and cross-referencing 索引和交叉索引 v,
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103.cash receipt 现金收入 r;SA1n#
104.cash disbursement 现金支出 F~4oPB K<
105.bank statement 银行对账单 bfhap(F~(e
106.bank reconciliation 银行存款余额调节表 P6@(nGgK<
107.balance sheet date 资产负债表日 >}Fe9Y.o
108.net realizable value 可变现净值 "/g/Lc
109.storeroom 仓库 &E0P`F,GQA
110.sale invoice 销售发票
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111.price list 价目表 "1yXOy^2
112.positive confirmation request 积极式询证函 !3E33
113.negative confirmation request 消极式询证函 xXQDHc-Ba
114.purchase requisition 请购单 tWT@%(
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115.receiving report 验收报告 ;(5b5PA
116.gross margin 毛利
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117.manufacturing overhead 制造费用 :[A>O(
118.material requisition 领料单 rK7m(
119.inventory-taking 存货盘点 6O>NDTd%
120.bond certificate 债券
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121.stock certificate 股票 ?%(:
122.audit report 审计报告 fIWOo >)D
123.entity 被审计单位 K`Vi5hR~c
124.addressee of the audit report 审计报告的收件人 EA) K"C
125.unqualified opinion 无保留意见 rI23e[
126.qualified opinion 保留意见 `2.[8%6
127.disclaimer of opinion 无法表示意见 ^Q0%_V,
128.adverse opinion 否定意见 fq-e2MCX5
129 Auditors‘Report审计报告 Yi:@>A<#
130 internal audit内部审计 H$^IT#
131 public sector audit政府审计 g
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账项基础审计accounting number-based audit _=S4H
风险导向审计方法risk-oriented audit approach K*NCIIDh