1.audit 审计 ZTfW_0
2.attestation F 8sOc&L
鉴证 40].:9VG
3.credibility yW7>5r
可信赖程度 +cmi?~KS*
4.audit of financial statements 财务报表审计 _]Ob)RUVH
5.agreed-upon procedures 执行商定程序 $qZ6i
6.high levels of assurance 高水平保证 ZK'WKC
7.compilation 编制 KOXG=P0
8.reliability 可靠性 7iM@BeIf
9.relevance 相关性 ;WYzU`<g
10.professional skepticism 职业谨慎 ;ud"1wH
11.objectivity 客观性 tK *y/S
12. professional competence 专业胜任能力 Tw`dLK?
13.Senior/CPA-in-charge 项目经理 I D-I<Ev
14.audit engagement letter 业务约定书 xpuTh"ED
15.recurring audit 连续审计 N:+EGmp
16.the client 委托人 -:45Q{u/
17.change CPA 更换注册会计师 y<R5}F
18.the existing CPA 现任注册会计师 k6z]"[yu
19.the successor CPA 后任注册会计师 DyZ6&*s$
20.the preceding CPA前任注册会计师 AFYdBK]
21.issue the audit report 出具审计报告 #{?RE?nD
22.expert 专家 HEa7!h[a'
23.the board of directors 董事会 ".#h$
24.knowledge of the entity‘ s business 了解被审计单位情况 !m'Rp~t
25.assess material misstatement risks评估重大错报风险 *tR'K#:&g!
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 V7gL*,3>=
27.a general knowledge of ————- 初步了解―――的情况 'BgR01w J
28.a more knowledge of—————— 进一步了解的情况 z `\KQx
29.the prior year‘s working papers 以前年度工作底稿 !
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30.minutes of meeting 会议纪要 /#eS3`48
31.business risks 经营风险 -T+'3</T
32.appropriateness 适当性 e!w2_6?3
33.accounting estimate 会计估计
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34.management representations 管理层声明 $1zWQJd[-
35.going concern assumption 持续经营假设 eBmHb\
36.audit plan 审计计划 I7Abf7>*Q
37.significant audit areas 重点审计领域 v6L]3O1
38.error 错误 Rd]<591
39.fraud舞弊 Lrr(7cH,
40.modified or additional procedures 修改或追加审计程序 ^AOJ^@H^>
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 017n hI
43.unusual pressures 异常压力 [Ran/D\.
44.the suspected noncompliance 涉嫌存在违法行为 Tl]yl$
45.materialiy 重要性 THK^u+~LM
46.exceed the materiality level 超过重要性水平 4:b'VHW.
47.approach the materiality level 接近重要性水平 >X"\+7bw
48.an acceptably low level 可接受水平 q%vel.L]%
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 f$dIPt(
50.misstatements or omissions 错报或漏报 #(+V&<K
51.aggregate 总计 DZH2U+K
52.subsequent events 期后事项 6^BT32,'
53.adjust the financial statements 调整财务报表 t pxk8Ys
54.perform additional audit procedures 实施追加的审计程序 Y;g\ @j
55.audit risk 审计风险 F1M:"-bda
56.detection risk 检查风险 v|
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57.inappropriate audit opinion 不适当的审计意见 ZIh)D[n
58.material misstatement 重大的错报 10m|?
59.tolerable misstatement 可容忍错报 DeT$4c*:[
60.the acceptable level of detection risk 可接受的检查风险 T;PLUjp}
61.assessed level of material misstatement risk 重大错报风险的评估水平 V
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62.simall business 小规模企业
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63.accounting system 会计系统 cb{"1z
64.test of control 控制测试 ;7H^;+P
65.walk-through test 穿行测试 d:_;
66.communication 沟通 g\IwV+iDf
67.flow chart 流程图 u'DpZ
68.reperformance of internal control 重新执行 _nX8f
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69.audit evidence 审计证据 Y5"HKW^
70.substantive procedures 实质性程序 Rs"G8Q9Q
71.assertions 认定 oQo5y_o~
72.esistence 存在 pNmWBp|ER
73.occurrence 发生 V 7ZGT
74.completeness 完整性 qFq$a9w|@
75.rights and obligations 权利和义务 0B}2~}#
76.valuation and allocation 计价和分摊 }
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77.cutoff 截止 *_}0vd
78.accuracy 准确性 ,LmP >Q.
79.classification 分类 J^<uo(
80.inspection 检查 [U"/A1p
81.supervision of counting 监盘 WNKP';(a@G
82.observation 观察 =2} kiLKO
83.confirmation 函证 3Z#WAhfS:
84.computation 计算 puMbB9)
85.analytical procedures 分析程序 )DlKeiK
86.vouch 核对 H5
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87.trace 追查 x5/&,&m`%
88.audit sampling 审计抽样 Q#K10*-O6
89.error 误差 ###>0(n
90.expected error 预期误差 5)h fI7{d
91.population 总体 ` QW=<Le?
92.sampling risk 抽样风险 *BF[thB:a
93.non- sampling risk 非抽样风险 b&LAk-}[
94.sampling unit 抽样单位 Qj(ppep\U"
95.statistical sampling 统计抽样 T"g
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96.tolerable error 可容忍误差 :rjfAe=s
97.the risk of under reliance 信赖不足风险 .|s,':hA
98.the risk of over reliance 信赖过度风险 iy]?j$B$
99.the risk of incorrect rejection 误拒风险 $p$p C/:%
100. the risk of incorrect acceptance 误受风险 n}(A4^=4KQ
101.working trial balance 试算平衡表 l~DIV$>,Z
102.index and cross-referencing 索引和交叉索引 B##X94aTT
103.cash receipt 现金收入 n5IQKYrg
104.cash disbursement 现金支出 1v,R<1)&
105.bank statement 银行对账单 8~TKiR5
106.bank reconciliation 银行存款余额调节表 Vry_X2
107.balance sheet date 资产负债表日 h
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108.net realizable value 可变现净值 b`=g#B|
109.storeroom 仓库 WBm)Q#1:
110.sale invoice 销售发票 x',6VTz^
111.price list 价目表 YgS,5::SU
112.positive confirmation request 积极式询证函 jh`[Y7RJO
113.negative confirmation request 消极式询证函 =_ b
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114.purchase requisition 请购单 j F/S2Ty2
115.receiving report 验收报告 wEJzLFCn
116.gross margin 毛利 BNI)y@E^X
117.manufacturing overhead 制造费用 uI%7jA~@
118.material requisition 领料单 ?#z<<FR
119.inventory-taking 存货盘点 M'|p<SO
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120.bond certificate 债券 7v0AG:
121.stock certificate 股票 w&Gc#-B
122.audit report 审计报告 ylQj2B,
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123.entity 被审计单位 )58~2vR
124.addressee of the audit report 审计报告的收件人 *)6\V}`
125.unqualified opinion 无保留意见 mdEl
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126.qualified opinion 保留意见 & 0WQF
127.disclaimer of opinion 无法表示意见 $60`Hh 4/
128.adverse opinion 否定意见 5/7(>ivn
129 Auditors‘Report审计报告 _nxH
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130 internal audit内部审计 }^p<Y5{b
131 public sector audit政府审计 C_8_sbZ/
账项基础审计accounting number-based audit =adHP|
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风险导向审计方法risk-oriented audit approach ftl?x'P%