1.audit 审计 HPK}Z|Vl
2.attestation eh*F/Gu
鉴证 obw:@i#
3.credibility V.[b${
可信赖程度 DE?@8k
4.audit of financial statements 财务报表审计 QYWl`Yqf
5.agreed-upon procedures 执行商定程序 P2)g%$ME
6.high levels of assurance 高水平保证 !p)cP"fa
7.compilation 编制 hflDVGBW
8.reliability 可靠性 Kw>
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9.relevance 相关性 C,u;l~zz
10.professional skepticism 职业谨慎 v=H!Y";
11.objectivity 客观性 bre6SP@
12. professional competence 专业胜任能力 *kDV ^RBfq
13.Senior/CPA-in-charge 项目经理 b*a}~1
14.audit engagement letter 业务约定书 (7v`5|'0
15.recurring audit 连续审计 S*rc XG6Q^
16.the client 委托人 <zu)=W'R]
17.change CPA 更换注册会计师 BimM)4g
18.the existing CPA 现任注册会计师 ||?wRMV
19.the successor CPA 后任注册会计师 BCHI@a
20.the preceding CPA前任注册会计师 *tT5Zt/&Sr
21.issue the audit report 出具审计报告 ;<`
22.expert 专家 ^[zF
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23.the board of directors 董事会 sQT,@'"
24.knowledge of the entity‘ s business 了解被审计单位情况 3*b!]^d:D
25.assess material misstatement risks评估重大错报风险 zdDJcdbGd1
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 POQ1K
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27.a general knowledge of ————- 初步了解―――的情况 *Xd_=@L&B
28.a more knowledge of—————— 进一步了解的情况 J15$P8J
29.the prior year‘s working papers 以前年度工作底稿 {c$%3iQq
30.minutes of meeting 会议纪要 B?_ujH80m
31.business risks 经营风险 5{6ebq55"
32.appropriateness 适当性 /XW,H0pR
33.accounting estimate 会计估计 bRAf!<3
34.management representations 管理层声明 s[@@INU
35.going concern assumption 持续经营假设 )5bdWJ>l
36.audit plan 审计计划 mH3{<^Z6
37.significant audit areas 重点审计领域 [ \Aor[(
38.error 错误 k4nA+k<WI`
39.fraud舞弊 or]s
40.modified or additional procedures 修改或追加审计程序 FkT% -I
41.misappropriation of assets 侵占资产 e 3>k"
42.transactions without substance 虚假交易 KBGJB`D*
43.unusual pressures 异常压力 ';7|H|,F
44.the suspected noncompliance 涉嫌存在违法行为 ({x<!5XL
45.materialiy 重要性 h-h}NCP
46.exceed the materiality level 超过重要性水平 DSHpM/7
47.approach the materiality level 接近重要性水平 :ui1]its4
48.an acceptably low level 可接受水平 %25_
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 & ~[%N
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50.misstatements or omissions 错报或漏报 iJE|u
51.aggregate 总计 ]j:Ikb}
52.subsequent events 期后事项 yQ8H-a.
53.adjust the financial statements 调整财务报表 )O%lh
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54.perform additional audit procedures 实施追加的审计程序 mwTn}h3N
55.audit risk 审计风险 _V|'iz9.
56.detection risk 检查风险 ?0Ca-T Rz
57.inappropriate audit opinion 不适当的审计意见 I@q>ES!1H
58.material misstatement 重大的错报 V1;Qt-i
59.tolerable misstatement 可容忍错报 `\P :rn95;
60.the acceptable level of detection risk 可接受的检查风险 ^ihXM]1{G
61.assessed level of material misstatement risk 重大错报风险的评估水平 i]LK,'
62.simall business 小规模企业 ;h3*MR
63.accounting system 会计系统 M !OI :v
64.test of control 控制测试 \>/:@4oK
65.walk-through test 穿行测试 _?_Svx2
66.communication 沟通 o6KBJx
67.flow chart 流程图 /ADxHw`k
68.reperformance of internal control 重新执行 ~K],hi^<P
69.audit evidence 审计证据 0QIocha
70.substantive procedures 实质性程序 qkUr5^1
71.assertions 认定 aLXA9?
72.esistence 存在 MgMLfgt"V
73.occurrence 发生 {Q(6
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74.completeness 完整性 n7q-)Dv_U
75.rights and obligations 权利和义务 25ZGuM
76.valuation and allocation 计价和分摊 <p0$Q!^dK=
77.cutoff 截止 N<> dg
78.accuracy 准确性 6l
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79.classification 分类 v
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80.inspection 检查 L
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81.supervision of counting 监盘 3Ob"r`
82.observation 观察 )Y&D
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83.confirmation 函证 ?s"v0cg+
84.computation 计算 HIa$0g0J
85.analytical procedures 分析程序 1v\-jM"
86.vouch 核对 AYZds >#Q
87.trace 追查 0RSa{iS*A
88.audit sampling 审计抽样 {M~!?#<K
89.error 误差 )#ujF~w>
90.expected error 预期误差 |b3/63Ri-0
91.population 总体 V_W=MWs&+
92.sampling risk 抽样风险 !d0@^JbM"
93.non- sampling risk 非抽样风险 n
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94.sampling unit 抽样单位 NJtB ;
95.statistical sampling 统计抽样 }\*Sf[EMD
96.tolerable error 可容忍误差 GyPN)!X@.&
97.the risk of under reliance 信赖不足风险 eXaDx%mM
98.the risk of over reliance 信赖过度风险 6HqK%(
99.the risk of incorrect rejection 误拒风险 "DN `@
100. the risk of incorrect acceptance 误受风险 _5LlL#)
101.working trial balance 试算平衡表 M{4_BQ4$
102.index and cross-referencing 索引和交叉索引 w9PY^U.Y3e
103.cash receipt 现金收入 4 z`5W,
104.cash disbursement 现金支出 X0$_KPn
105.bank statement 银行对账单 jw[
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106.bank reconciliation 银行存款余额调节表 r#}Sy\
107.balance sheet date 资产负债表日 kv4J@
108.net realizable value 可变现净值 B&$89]gs|
109.storeroom 仓库 5,((JxX$
110.sale invoice 销售发票 ,/ : )FV
111.price list 价目表 N_DgnZ7*
112.positive confirmation request 积极式询证函 PYf`a`dH
113.negative confirmation request 消极式询证函 sq^"bLw
114.purchase requisition 请购单 Ji[w; [qL
115.receiving report 验收报告 FTenXJ/c
116.gross margin 毛利 O
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117.manufacturing overhead 制造费用 an2Tc*=~l(
118.material requisition 领料单 J@TM>R
119.inventory-taking 存货盘点 .e AC!R
120.bond certificate 债券 NE4fQi?3
121.stock certificate 股票
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122.audit report 审计报告 L' pZ
123.entity 被审计单位 E)E!
124.addressee of the audit report 审计报告的收件人 w8i!Qi#y5D
125.unqualified opinion 无保留意见 Wd}mC<rv1
126.qualified opinion 保留意见 `+o.w#cl
127.disclaimer of opinion 无法表示意见 ;hvXFU
128.adverse opinion 否定意见 WI,=?~-
129 Auditors‘Report审计报告 7a<qP=J
130 internal audit内部审计 IXN4?=)I
131 public sector audit政府审计 Uk2q,2
账项基础审计accounting number-based audit %ze1ZWO{
风险导向审计方法risk-oriented audit approach |@ HdTGD