1.audit 审计 dI
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2.attestation Hp>_:2O8s
鉴证 M3G ecjR
3.credibility s^> >]
可信赖程度 OF} ."a
4.audit of financial statements 财务报表审计 _v[gJ(F
5.agreed-upon procedures 执行商定程序 Xhs*nt%l
6.high levels of assurance 高水平保证 dsU'UG7
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7.compilation 编制 z3c7
8.reliability 可靠性 R=2"5Hy=
9.relevance 相关性 0qq>(K[
10.professional skepticism 职业谨慎 oFb~ |>d
11.objectivity 客观性 y?V^S;}&]
12. professional competence 专业胜任能力 MTip4L W9
13.Senior/CPA-in-charge 项目经理 @# =yC.s
14.audit engagement letter 业务约定书 :6:,s#av
15.recurring audit 连续审计 ;i?rd f
16.the client 委托人 Q?V+
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17.change CPA 更换注册会计师 LA Fxeo
18.the existing CPA 现任注册会计师 Q@1SqK#-DQ
19.the successor CPA 后任注册会计师 3bR W]mP8
20.the preceding CPA前任注册会计师 %'uei4
21.issue the audit report 出具审计报告 m3~_uc/+D
22.expert 专家 =9h!K:,k
23.the board of directors 董事会 Y(u` K=*
24.knowledge of the entity‘ s business 了解被审计单位情况 LJ6L#es2
25.assess material misstatement risks评估重大错报风险 _T_6Yl&cf)
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 ;X; (7
27.a general knowledge of ————- 初步了解―――的情况 OZ33w-X<
28.a more knowledge of—————— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 $ V !25jQ
30.minutes of meeting 会议纪要 E{P94Ph v
31.business risks 经营风险 l"1*0jgBw
32.appropriateness 适当性 Wecxx^vtv6
33.accounting estimate 会计估计 + 9I|F m
34.management representations 管理层声明 .D;6
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35.going concern assumption 持续经营假设 *07? U")
36.audit plan 审计计划 nu)YN1
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37.significant audit areas 重点审计领域 ==UYjbuU
38.error 错误 -
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39.fraud舞弊 Gr >CdB>~+
40.modified or additional procedures 修改或追加审计程序 v>HOz\F
41.misappropriation of assets 侵占资产 xYZ,.
42.transactions without substance 虚假交易 .SLpgYFL{
43.unusual pressures 异常压力 +v~x_E5FP
44.the suspected noncompliance 涉嫌存在违法行为 PC HKH
45.materialiy 重要性 mE=Ur
46.exceed the materiality level 超过重要性水平 E0x\h<6W~
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 O c.fvP^ZD
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 puLgc$?
50.misstatements or omissions 错报或漏报 bT6VxbNS
51.aggregate 总计 t(dVd%
52.subsequent events 期后事项 f[
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53.adjust the financial statements 调整财务报表 Nw*F1*v`
54.perform additional audit procedures 实施追加的审计程序 ]28j$)6
55.audit risk 审计风险 PD^G$LT
56.detection risk 检查风险 `x=$n5 = 8
57.inappropriate audit opinion 不适当的审计意见 ;l1.jQh
58.material misstatement 重大的错报 9]{va"pe7
59.tolerable misstatement 可容忍错报 Z\]{{;%4b7
60.the acceptable level of detection risk 可接受的检查风险 Mna
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61.assessed level of material misstatement risk 重大错报风险的评估水平 [Y~~C J
62.simall business 小规模企业 4"H * hKp
63.accounting system 会计系统 rHM^_sYRb
64.test of control 控制测试 c1r+?q$f
65.walk-through test 穿行测试 _n/73Oh
66.communication 沟通 h@Jg9AM
67.flow chart 流程图 :b*7TJ\grN
68.reperformance of internal control 重新执行 Zk/ejhy0
69.audit evidence 审计证据 S>>wf:\ c
70.substantive procedures 实质性程序 d3|/&gDBK
71.assertions 认定 f,F1k9-1!
72.esistence 存在 W9pY =9]p+
73.occurrence 发生 }*U|^$FEU
74.completeness 完整性 tGgDS)
75.rights and obligations 权利和义务 -8Hc M\b
76.valuation and allocation 计价和分摊 -`D YDIr
77.cutoff 截止 E p; i],}
78.accuracy 准确性 7#d:TXS
79.classification 分类 8zpzVizDG
80.inspection 检查 C
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81.supervision of counting 监盘 IC5QH<.$C
82.observation 观察 nu7 R
83.confirmation 函证 @0s'
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84.computation 计算 R<Mc+{*>
85.analytical procedures 分析程序 N$=9R
86.vouch 核对 KS<@;Tt
87.trace 追查 4# PxJG6m
88.audit sampling 审计抽样 8n u!5 3
89.error 误差 h=,h Yz?]
90.expected error 预期误差 u
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91.population 总体 Ow*v a\0
92.sampling risk 抽样风险 !'~L dl
93.non- sampling risk 非抽样风险 {lH'T1^m
94.sampling unit 抽样单位 rAAx]nQ@
95.statistical sampling 统计抽样 jL8A_'3B
96.tolerable error 可容忍误差 j6EF0/_ |e
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 s+v9H10R
99.the risk of incorrect rejection 误拒风险 VBQAkl?(}4
100. the risk of incorrect acceptance 误受风险 c+E \e] {
101.working trial balance 试算平衡表 ;"u,G!
102.index and cross-referencing 索引和交叉索引 B1J, 4
103.cash receipt 现金收入 i+ qg*o$
104.cash disbursement 现金支出 QNINn>2
105.bank statement 银行对账单 }nX0h6+1
106.bank reconciliation 银行存款余额调节表 #h^nvRmON
107.balance sheet date 资产负债表日 ~] V62^0
108.net realizable value 可变现净值 K}cA%Y
109.storeroom 仓库 Jz>P[LcB
110.sale invoice 销售发票 @Is
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111.price list 价目表 4K'U}W
112.positive confirmation request 积极式询证函 D k a8[z7
113.negative confirmation request 消极式询证函 OblHN*
114.purchase requisition 请购单 vD9\i*\2
115.receiving report 验收报告 wW p7N
116.gross margin 毛利 0RtZTCGO
117.manufacturing overhead 制造费用 \ Xmp lG:
118.material requisition 领料单 JZ`SV}\`
119.inventory-taking 存货盘点 >n3GvZ5%
120.bond certificate 债券 2w3LK2`ZL
121.stock certificate 股票 x}pH'S7
122.audit report 审计报告 H390<`
123.entity 被审计单位 eu" m0Q
124.addressee of the audit report 审计报告的收件人 Ewp2 1
125.unqualified opinion 无保留意见 j@(S7=^C6%
126.qualified opinion 保留意见 v~Dobk/n
127.disclaimer of opinion 无法表示意见 )L6
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128.adverse opinion 否定意见 M&V4 |D
129 Auditors‘Report审计报告 r<1W.xd":
130 internal audit内部审计 ]:D& kTc
131 public sector audit政府审计 .eg'Z@
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账项基础审计accounting number-based audit QxLrpM"O
风险导向审计方法risk-oriented audit approach (^FMm1 @T
