1.audit 审计 (*,8KLV_i
2.attestation X9fNGM1
鉴证 J&eAL3"GF
3.credibility z)lM2x>|*
可信赖程度 ImIqD&a-h
4.audit of financial statements 财务报表审计 Q,.By
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5.agreed-upon procedures 执行商定程序 '>3`rsu
6.high levels of assurance 高水平保证 i&`!|X-=R
7.compilation 编制 2sKG(^=Z
8.reliability 可靠性 +z\\VD
9.relevance 相关性 __!m*!sd
10.professional skepticism 职业谨慎 9ilM@SR
11.objectivity 客观性 *URdd,){i
12. professional competence 专业胜任能力 sVu k
13.Senior/CPA-in-charge 项目经理 ?6i;)eIOI
14.audit engagement letter 业务约定书 +YTx
15.recurring audit 连续审计 <uZPqi||
16.the client 委托人 G0}Dq MTi
17.change CPA 更换注册会计师 D(Qa>B"1
18.the existing CPA 现任注册会计师 S5N@\ x
19.the successor CPA 后任注册会计师 %>Bko,ET
20.the preceding CPA前任注册会计师 q
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21.issue the audit report 出具审计报告 FV
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22.expert 专家 u4YM^* S.
23.the board of directors 董事会 flG=9~qcGQ
24.knowledge of the entity‘ s business 了解被审计单位情况 =7 VCtd/
25.assess material misstatement risks评估重大错报风险 $uCiXDKCq
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 6xHi\L
27.a general knowledge of ————- 初步了解―――的情况 K;x~&G0=
28.a more knowledge of—————— 进一步了解的情况 &5u BNpH
29.the prior year‘s working papers 以前年度工作底稿 *Bs^NU.
30.minutes of meeting 会议纪要 w
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31.business risks 经营风险 )1f+ld%R
32.appropriateness 适当性 b^ sb]bZW
33.accounting estimate 会计估计 R4b-M0H
34.management representations 管理层声明 H"+wsM^@
35.going concern assumption 持续经营假设 KAed!z9
36.audit plan 审计计划 0Uw
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37.significant audit areas 重点审计领域 HT"gT2U+
38.error 错误 [Ct=F|
39.fraud舞弊 :.$"kXm^
40.modified or additional procedures 修改或追加审计程序 MiJ6 n[iv
41.misappropriation of assets 侵占资产 WL l_'2h
42.transactions without substance 虚假交易 gg[9u-
43.unusual pressures 异常压力 *69c-`o
44.the suspected noncompliance 涉嫌存在违法行为 mc
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45.materialiy 重要性 %c X"#+e
46.exceed the materiality level 超过重要性水平 d+6]u_J
47.approach the materiality level 接近重要性水平 G2]^F Y
48.an acceptably low level 可接受水平 CWi8Fv
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 B'}"AC"
50.misstatements or omissions 错报或漏报 0|XKd24BN
51.aggregate 总计 QHzgy?
52.subsequent events 期后事项 WPo:^BD
53.adjust the financial statements 调整财务报表 Uoji@
54.perform additional audit procedures 实施追加的审计程序 \"x>JW4w
55.audit risk 审计风险 Ma6W@S
56.detection risk 检查风险 -U-P}6^
57.inappropriate audit opinion 不适当的审计意见 \9)#l#m
58.material misstatement 重大的错报 #Fs|f3-@
59.tolerable misstatement 可容忍错报 /r^[a,Q#x
60.the acceptable level of detection risk 可接受的检查风险 3qi_]*dD
61.assessed level of material misstatement risk 重大错报风险的评估水平 J02^i5l
62.simall business 小规模企业 ^Kqf~yS%
63.accounting system 会计系统 tnb$sulc+
64.test of control 控制测试 \a))
65.walk-through test 穿行测试 J8<J8x4
66.communication 沟通 {)@D`{
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67.flow chart 流程图 {%b
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68.reperformance of internal control 重新执行 *C6 D3y
69.audit evidence 审计证据 zizk7<?L.
70.substantive procedures 实质性程序 [2
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71.assertions 认定 5~+XZA#2
72.esistence 存在 Z\? E3j
73.occurrence 发生 ;YyXT"6/p
74.completeness 完整性 cp6WMHLj
75.rights and obligations 权利和义务 ^Ga&}-
76.valuation and allocation 计价和分摊 ?6P.b6m}0
77.cutoff 截止 xAhxD|4_
78.accuracy 准确性 i]o"_=C
79.classification 分类 ZF
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80.inspection 检查 cozXb$bBY
81.supervision of counting 监盘 E0 l_--
82.observation 观察 R7?29?$7
83.confirmation 函证 >w|*ei:@S
84.computation 计算 =X(%Svnp
85.analytical procedures 分析程序 g"hJ{{<
86.vouch 核对 riCV&0"n
87.trace 追查 >t <pFh
88.audit sampling 审计抽样 ,gx)
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89.error 误差 PaO-J&<
90.expected error 预期误差 $_D6_|HK
91.population 总体 U \oy8FZ
92.sampling risk 抽样风险 j9R6ta3\l
93.non- sampling risk 非抽样风险 #sB,1"
94.sampling unit 抽样单位 ;inzyFbL=
95.statistical sampling 统计抽样 nJZ6?
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96.tolerable error 可容忍误差 Bv9kSu9'~
97.the risk of under reliance 信赖不足风险 a~]bD
98.the risk of over reliance 信赖过度风险 <
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99.the risk of incorrect rejection 误拒风险 / T
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100. the risk of incorrect acceptance 误受风险 Ev9> @~^
101.working trial balance 试算平衡表 'Ot,H_pE
102.index and cross-referencing 索引和交叉索引 4n0xE[-
103.cash receipt 现金收入 Y[
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104.cash disbursement 现金支出 {i [y9
105.bank statement 银行对账单 gfa[4
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106.bank reconciliation 银行存款余额调节表 xJwG=$o
107.balance sheet date 资产负债表日 /rc%O*R
108.net realizable value 可变现净值 p(JlvJjo
109.storeroom 仓库 f{&bOF v
110.sale invoice 销售发票 9X}I>
111.price list 价目表 jO~:<y3
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112.positive confirmation request 积极式询证函 x/fX`y|(}*
113.negative confirmation request 消极式询证函 T*[
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114.purchase requisition 请购单
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115.receiving report 验收报告 C$yq\C+I
116.gross margin 毛利 n,'OiVl[
117.manufacturing overhead 制造费用 c64v,Hj9
118.material requisition 领料单 ,*svtw:2')
119.inventory-taking 存货盘点
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120.bond certificate 债券 iw9Q18:I}
121.stock certificate 股票 ]lO h&Cz[
122.audit report 审计报告 W"q@Qa`Bm
123.entity 被审计单位 f3MRD4+-
124.addressee of the audit report 审计报告的收件人 \nqkA{;B{
125.unqualified opinion 无保留意见 G}d-(X
126.qualified opinion 保留意见 )
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127.disclaimer of opinion 无法表示意见 ~B i_7 Q
128.adverse opinion 否定意见 `#P$ ]:
129 Auditors‘Report审计报告 =EP13J
130 internal audit内部审计 K2)!h.W
131 public sector audit政府审计 hqvE!Of
账项基础审计accounting number-based audit H}}$V7]^),
风险导向审计方法risk-oriented audit approach 7- d.ZG