1.audit 审计 \a|bx4M
2.attestation ,cqZb0VP{t
鉴证 .bT|:Q~@{
3.credibility Oy `2ccQ#
可信赖程度 *Pmk1h2
4.audit of financial statements 财务报表审计 D]h~\
5.agreed-upon procedures 执行商定程序 YV 5kzq
6.high levels of assurance 高水平保证 J|Xu]fg0
7.compilation 编制 "
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8.reliability 可靠性 s7~[7
9.relevance 相关性 ny,a5zEnF
10.professional skepticism 职业谨慎 }?vc1%w
11.objectivity 客观性 ~{O9dEI
12. professional competence 专业胜任能力 !83N.
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13.Senior/CPA-in-charge 项目经理 yye(^
14.audit engagement letter 业务约定书 :<}.3 Q?&
15.recurring audit 连续审计 NP {O
16.the client 委托人 0qV"R7TW
17.change CPA 更换注册会计师 iQI
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18.the existing CPA 现任注册会计师 LE"t'R
19.the successor CPA 后任注册会计师 hR] AUH
20.the preceding CPA前任注册会计师 ^6Std
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21.issue the audit report 出具审计报告 LT5rLdn
22.expert 专家 Dn#GoDMJ[
23.the board of directors 董事会 =:!$'q:
24.knowledge of the entity‘ s business 了解被审计单位情况 >;;tX3(
25.assess material misstatement risks评估重大错报风险 8#S}.|"?F
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 #{t?[JUn
27.a general knowledge of ————- 初步了解―――的情况 k$hNibpkt
28.a more knowledge of—————— 进一步了解的情况 $2M dxw5
29.the prior year‘s working papers 以前年度工作底稿 i~
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30.minutes of meeting 会议纪要 _Q:739&
31.business risks 经营风险 cVR3_e{&H
32.appropriateness 适当性 4G%!t`?q
33.accounting estimate 会计估计 S4jt*]w5b
34.management representations 管理层声明 NB z3j
35.going concern assumption 持续经营假设 l u^fKQ
36.audit plan 审计计划 3]X9 z
37.significant audit areas 重点审计领域 ^rKA=siz
38.error 错误 Ss
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39.fraud舞弊 x 7;Zwd
40.modified or additional procedures 修改或追加审计程序 ;bZIj`D(
41.misappropriation of assets 侵占资产 4l2xhx
42.transactions without substance 虚假交易 &dino
43.unusual pressures 异常压力 \I"UW1)B
44.the suspected noncompliance 涉嫌存在违法行为 [;Q8xvVZ'
45.materialiy 重要性 2nQrCdRC
46.exceed the materiality level 超过重要性水平 ?`nF"u>
47.approach the materiality level 接近重要性水平 WG{mg/\2(C
48.an acceptably low level 可接受水平 q]\bJV^/U
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 w
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50.misstatements or omissions 错报或漏报 sh6F-g
51.aggregate 总计 g*NKY`,
52.subsequent events 期后事项 Y{ho[%
53.adjust the financial statements 调整财务报表 CZ/bO#~
54.perform additional audit procedures 实施追加的审计程序 M=n_;3,o
55.audit risk 审计风险 zKi5e+\
56.detection risk 检查风险 8"M*,?.]
57.inappropriate audit opinion 不适当的审计意见 oH/4opV
58.material misstatement 重大的错报 s{- `y`JP
59.tolerable misstatement 可容忍错报 ;?y*@*2u
60.the acceptable level of detection risk 可接受的检查风险 da[u@eNrnX
61.assessed level of material misstatement risk 重大错报风险的评估水平 vu%:0p`K
62.simall business 小规模企业 hm%'k~
63.accounting system 会计系统 ? 9.V@+i
64.test of control 控制测试 `>1"v9eF
65.walk-through test 穿行测试 5ml^3,x
66.communication 沟通 fwojFS.K
67.flow chart 流程图 ;
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68.reperformance of internal control 重新执行 ]to"X7/
69.audit evidence 审计证据 (;V=A4F-D
70.substantive procedures 实质性程序 5dVSir
71.assertions 认定 n.{+\M6k
72.esistence 存在 ICD(#m
73.occurrence 发生 >+[uV^2[
74.completeness 完整性 3&D;V;ON}_
75.rights and obligations 权利和义务 U8Pnt|0 M
76.valuation and allocation 计价和分摊 -}lcMZY
77.cutoff 截止 T4dYC'z
78.accuracy 准确性 )
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79.classification 分类 jhWNMu
80.inspection 检查 O?8^I<
81.supervision of counting 监盘 $XqfwlUu/4
82.observation 观察 8 oHyNo
83.confirmation 函证 *-timVlaE
84.computation 计算 |S5N$[
85.analytical procedures 分析程序 :<OInKE>Cx
86.vouch 核对 !@ml^&hP
87.trace 追查 o0~+%&
88.audit sampling 审计抽样 =a`l1zn8=
89.error 误差 X51 7PT8O
90.expected error 预期误差 ZDZ
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91.population 总体 +w-UK[p
92.sampling risk 抽样风险 ,`/J1(\nd
93.non- sampling risk 非抽样风险 2&E1)
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94.sampling unit 抽样单位 T/
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95.statistical sampling 统计抽样 .,:700n+^
96.tolerable error 可容忍误差 *f~X wy"
97.the risk of under reliance 信赖不足风险 \o^M ,yI
98.the risk of over reliance 信赖过度风险 ,Ty>sZ#/fz
99.the risk of incorrect rejection 误拒风险 %C=
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100. the risk of incorrect acceptance 误受风险 XelY?Ph,,
101.working trial balance 试算平衡表 k;p:P ?s5Y
102.index and cross-referencing 索引和交叉索引 #&G^%1!
103.cash receipt 现金收入 WV5gH*uUa
104.cash disbursement 现金支出 Q{Gi**<
105.bank statement 银行对账单 pa&*n=&cL
106.bank reconciliation 银行存款余额调节表 &0O1tM*v
107.balance sheet date 资产负债表日 W"fdK_F\
108.net realizable value 可变现净值 `zHtfox!
109.storeroom 仓库 "t+VF4r
110.sale invoice 销售发票 5=
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111.price list 价目表 . `lcxC
112.positive confirmation request 积极式询证函 "Hmo`E B0
113.negative confirmation request 消极式询证函 im^G
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114.purchase requisition 请购单 tr2@{xb
115.receiving report 验收报告 ,UQ4`Mh^L
116.gross margin 毛利 tvptawA.
117.manufacturing overhead 制造费用 \oPW
118.material requisition 领料单 x`^~|Q
119.inventory-taking 存货盘点 w\pD'1e
120.bond certificate 债券 cpB$b C](
121.stock certificate 股票 o}p6qB=;1
122.audit report 审计报告 0@
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123.entity 被审计单位 I<*U^e
124.addressee of the audit report 审计报告的收件人 "k\W2,q[
125.unqualified opinion 无保留意见 tFvti5
126.qualified opinion 保留意见 w%cd$"EH
127.disclaimer of opinion 无法表示意见 x~xaE*
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128.adverse opinion 否定意见
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129 Auditors‘Report审计报告 n{pS+u z
130 internal audit内部审计 E.?|L-fy
131 public sector audit政府审计 CD(2A,u)/
账项基础审计accounting number-based audit E7+y
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风险导向审计方法risk-oriented audit approach u >H^bCXI