1.audit 审计 s,m+q)
2.attestation ]2(vO0~
鉴证 JW9^
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3.credibility *')BP;|V`
可信赖程度 h^^zR)EVb
4.audit of financial statements 财务报表审计 }3:DJ(Y
5.agreed-upon procedures 执行商定程序 wLC!vX.S
6.high levels of assurance 高水平保证 x?Z)q4
7.compilation 编制 `)e;b
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8.reliability 可靠性 jT"P$0sJAd
9.relevance 相关性 !Rk1q&U5
10.professional skepticism 职业谨慎 ^I3cU'X
11.objectivity 客观性 8T92;.~(
12. professional competence 专业胜任能力 }[}u5T`w>
13.Senior/CPA-in-charge 项目经理 0#4_vg .
14.audit engagement letter 业务约定书 fiz2544
15.recurring audit 连续审计 ;8/w'oe*j
16.the client 委托人 D5fJuT-bp
17.change CPA 更换注册会计师 F>jPr8&
18.the existing CPA 现任注册会计师 q9.)p
19.the successor CPA 后任注册会计师 3xef>Xv=
20.the preceding CPA前任注册会计师 <h|XB}s+
21.issue the audit report 出具审计报告 Q
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22.expert 专家 +qq,;npi
23.the board of directors 董事会 \o !
24.knowledge of the entity‘ s business 了解被审计单位情况 <GPL8
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25.assess material misstatement risks评估重大错报风险 _Z+tb]
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 _H}y7
27.a general knowledge of ————- 初步了解―――的情况 T:o!H
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28.a more knowledge of—————— 进一步了解的情况 <q
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29.the prior year‘s working papers 以前年度工作底稿 ,\!4A
30.minutes of meeting 会议纪要 ?g|K"P<1
31.business risks 经营风险 \eF5* {9
32.appropriateness 适当性 j*f%<`2`j
33.accounting estimate 会计估计 &[,g`S0
34.management representations 管理层声明 uMa: GDh7
35.going concern assumption 持续经营假设 9|WBJ6
36.audit plan 审计计划 q"ba~@<BEl
37.significant audit areas 重点审计领域 =2uE\6Fl,
38.error 错误 { 6Lkh
39.fraud舞弊 \DBoe:0~
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 ^_6%dKLK
42.transactions without substance 虚假交易 %AW5\ EX
43.unusual pressures 异常压力 KJWYG^zI
44.the suspected noncompliance 涉嫌存在违法行为 )bRe"jxn7
45.materialiy 重要性 u{0+w\xH\
46.exceed the materiality level 超过重要性水平 QwXM<qG*
47.approach the materiality level 接近重要性水平 /*p4(D_A
48.an acceptably low level 可接受水平 c'OJodpa
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 X<@yt HBv
50.misstatements or omissions 错报或漏报 ,Hh7'`
51.aggregate 总计 ;e;lPM{+
52.subsequent events 期后事项 6i[\?7O'0
53.adjust the financial statements 调整财务报表 #n%?}
54.perform additional audit procedures 实施追加的审计程序 mNN,}nHu
55.audit risk 审计风险 #3u3WTk+
56.detection risk 检查风险 q# gZ\V$I
57.inappropriate audit opinion 不适当的审计意见 S+>&O3m
58.material misstatement 重大的错报 '&Ox,i]t
59.tolerable misstatement 可容忍错报 nP?=uGqCBq
60.the acceptable level of detection risk 可接受的检查风险 W=M&U
61.assessed level of material misstatement risk 重大错报风险的评估水平 vLR)B@O,2
62.simall business 小规模企业 f^](
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63.accounting system 会计系统 #b\&Md|;
64.test of control 控制测试 w8:F^{
65.walk-through test 穿行测试 K+2b
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66.communication 沟通 d='z^vHK
67.flow chart 流程图 SF+ ^dPwj
68.reperformance of internal control 重新执行 {YZ)IaqZ
69.audit evidence 审计证据 X5 lB],t"=
70.substantive procedures 实质性程序 zr@Bf!VG:
71.assertions 认定 *E0+!
72.esistence 存在 * 2[&26D
73.occurrence 发生 k/AcXU%O+
74.completeness 完整性 W~p^AHco`
75.rights and obligations 权利和义务 Le9r7O:
76.valuation and allocation 计价和分摊 ,'5P[-
77.cutoff 截止 KIn^,d0H
78.accuracy 准确性 T[xGF/
79.classification 分类 //@_`.
80.inspection 检查 $t.N|b`'
81.supervision of counting 监盘 d|TRP,y
82.observation 观察 }D
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83.confirmation 函证 Djx9TBZ5
84.computation 计算 hJ4==ILx
85.analytical procedures 分析程序 7c!oFwM
86.vouch 核对 U#G
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87.trace 追查 p9R`hgx
88.audit sampling 审计抽样 "Nd$sZk=
89.error 误差 &=|W95
90.expected error 预期误差 QNFA#`H
91.population 总体 G39H@@ *O0
92.sampling risk 抽样风险 OQ#gQ6;?0
93.non- sampling risk 非抽样风险 ~c
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94.sampling unit 抽样单位 ^i&Qr+v
95.statistical sampling 统计抽样 !Y=s_)X
96.tolerable error 可容忍误差 q9pBS1Ej
97.the risk of under reliance 信赖不足风险 I5'^tBf[{
98.the risk of over reliance 信赖过度风险 rsBF\(3b~
99.the risk of incorrect rejection 误拒风险 8>j+xbw
100. the risk of incorrect acceptance 误受风险 nhk +9
101.working trial balance 试算平衡表 kr8NKZ/
102.index and cross-referencing 索引和交叉索引 +;#hED;8
103.cash receipt 现金收入 \ ^EjE
104.cash disbursement 现金支出 ]=9%fA
105.bank statement 银行对账单 @^Mn
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106.bank reconciliation 银行存款余额调节表 !IoD";Oi
107.balance sheet date 资产负债表日 Bp^>R`,
108.net realizable value 可变现净值 T7m rOp
109.storeroom 仓库 )ty
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110.sale invoice 销售发票 R.A}tV=j#
111.price list 价目表 51`w
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112.positive confirmation request 积极式询证函 W~W^$A
113.negative confirmation request 消极式询证函 Ec_
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114.purchase requisition 请购单 _kH#{4`Hw
115.receiving report 验收报告 y$*?k0=ZX
116.gross margin 毛利 r-]R4#z>
117.manufacturing overhead 制造费用 pSQ3SM
118.material requisition 领料单 QC4_\V>[
119.inventory-taking 存货盘点 ~/3cQN^
120.bond certificate 债券 #.9Xkn9S
121.stock certificate 股票 v{H23Cfh:
122.audit report 审计报告 dyWWgC%A
123.entity 被审计单位 -2> L*"^
124.addressee of the audit report 审计报告的收件人 9<7Q {
125.unqualified opinion 无保留意见 Yc:b:\0}F6
126.qualified opinion 保留意见 6e |
127.disclaimer of opinion 无法表示意见 ,-] JCcH
128.adverse opinion 否定意见 -#<,i'
129 Auditors‘Report审计报告 z &<Rx[
130 internal audit内部审计 m>:%[vm
131 public sector audit政府审计 ,wO5IaV
账项基础审计accounting number-based audit qFUpvTe
风险导向审计方法risk-oriented audit approach >ID 3oi