1.audit 审计 @HiGc^X(
2.attestation O_7}H)
鉴证 .drY
3.credibility w/O'&],x
可信赖程度
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4.audit of financial statements 财务报表审计 ErJ/h?+
5.agreed-upon procedures 执行商定程序 :V5 Co!/+
6.high levels of assurance 高水平保证 j
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7.compilation 编制 }^0'IAXi
8.reliability 可靠性 |(ab0b #
9.relevance 相关性 C0KFN
10.professional skepticism 职业谨慎 5'eBeNxM
11.objectivity 客观性 H8I)D& cw
12. professional competence 专业胜任能力 {@iLfBh5
13.Senior/CPA-in-charge 项目经理 iLIb-d?!a&
14.audit engagement letter 业务约定书 Z5n-3h!+ED
15.recurring audit 连续审计 -seLa(8F
16.the client 委托人 6)ibXbH
17.change CPA 更换注册会计师 ?P-O4
18.the existing CPA 现任注册会计师 u<uc"KY=
19.the successor CPA 后任注册会计师 iN.
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20.the preceding CPA前任注册会计师 dqJ 8l
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21.issue the audit report 出具审计报告 #*/nUbsg
22.expert 专家 A$N%deb
23.the board of directors 董事会 R6BbkYWrX
24.knowledge of the entity‘ s business 了解被审计单位情况 k}F7Jw#.
25.assess material misstatement risks评估重大错报风险 S6(48/
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 qqe"hruFJ
27.a general knowledge of ————- 初步了解―――的情况 @'}2xw[eU
28.a more knowledge of—————— 进一步了解的情况 @2L^?*n=
29.the prior year‘s working papers 以前年度工作底稿 ]W$G!(3A
30.minutes of meeting 会议纪要 B*mZxY1
31.business risks 经营风险 %hN>o
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32.appropriateness 适当性 3o[(pfcU
33.accounting estimate 会计估计 x'|9A?ez@Z
34.management representations 管理层声明 -&`_bf%M
35.going concern assumption 持续经营假设 ?g{[U0)
36.audit plan 审计计划 yna!L@ *@,
37.significant audit areas 重点审计领域 /KWdI
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38.error 错误 HEbL'fw^s
39.fraud舞弊 &gruYZGK
40.modified or additional procedures 修改或追加审计程序 u9|Eos i
41.misappropriation of assets 侵占资产 s|H7;.3gp
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 \fEG
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44.the suspected noncompliance 涉嫌存在违法行为 H390<`
45.materialiy 重要性 ~dEo^vJD
46.exceed the materiality level 超过重要性水平 o]4BST(A
47.approach the materiality level 接近重要性水平 $)"T9$>$
48.an acceptably low level 可接受水平 B G\)B
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 v5L+B`~
50.misstatements or omissions 错报或漏报 T@.+bD
51.aggregate 总计 ?_d>-NC
52.subsequent events 期后事项 *X$qgSW
53.adjust the financial statements 调整财务报表 e|~{X\l
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 o.NU"$\?
56.detection risk 检查风险 MYvz%7
57.inappropriate audit opinion 不适当的审计意见 .<>t2,Af
58.material misstatement 重大的错报 D((/fT)eD
59.tolerable misstatement 可容忍错报 1="]'!2Is
60.the acceptable level of detection risk 可接受的检查风险 z+;$cfN
61.assessed level of material misstatement risk 重大错报风险的评估水平 g2TK(S|#
62.simall business 小规模企业 BM:p)%Pv#P
63.accounting system 会计系统 zeQ~'ao<
64.test of control 控制测试 O0z-jZ,])
65.walk-through test 穿行测试 {CR`~)v&
66.communication 沟通 JUA%l
67.flow chart 流程图 *~
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68.reperformance of internal control 重新执行 QxE%C
69.audit evidence 审计证据 i^jM9MAi
70.substantive procedures 实质性程序 xj U0&
71.assertions 认定 ";(m,if-
72.esistence 存在 @HMH>;haE
73.occurrence 发生 okRt^qe
74.completeness 完整性 EeQ8Uxb7
75.rights and obligations 权利和义务 *vRHF1)L
76.valuation and allocation 计价和分摊 0 fT*O
77.cutoff 截止 !gLJBp
78.accuracy 准确性 ag:<%\2c
79.classification 分类 85io%>&0
80.inspection 检查
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81.supervision of counting 监盘 eyDI>7W
82.observation 观察 GYIQ[#'d7
83.confirmation 函证 I:=!,4S;
84.computation 计算 (AZneK
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85.analytical procedures 分析程序 |>j^$^l~
86.vouch 核对 T<7}IH$6xE
87.trace 追查 Q$.CtECo
88.audit sampling 审计抽样 l2Py2ZI-b
89.error 误差 1@~%LV
90.expected error 预期误差 M_E$w
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91.population 总体 9<CUm"%J
92.sampling risk 抽样风险 wjX0r7^@
93.non- sampling risk 非抽样风险 l>`S<rGe
94.sampling unit 抽样单位 %1;Y`>
95.statistical sampling 统计抽样 wd|^m%
96.tolerable error 可容忍误差 2ALYfZ|d
97.the risk of under reliance 信赖不足风险 EMH-[EBx
98.the risk of over reliance 信赖过度风险 ?UflK
99.the risk of incorrect rejection 误拒风险 ;MYK TE>m
100. the risk of incorrect acceptance 误受风险 md{1Jn"
101.working trial balance 试算平衡表 Dy. |bUB!f
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 ',FVT4OMw
104.cash disbursement 现金支出 fvTp9T\f3
105.bank statement 银行对账单 u{WI 4n?
106.bank reconciliation 银行存款余额调节表 {yf,:5
107.balance sheet date 资产负债表日 DPnrzV)
108.net realizable value 可变现净值 E]a,2{&8<
109.storeroom 仓库 <MhODC")
110.sale invoice 销售发票 mp(:D&M
111.price list 价目表
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112.positive confirmation request 积极式询证函 ?j!/Hc/b4
113.negative confirmation request 消极式询证函 -y&>&D
114.purchase requisition 请购单 <4?(|Vh[m]
115.receiving report 验收报告 w{;bvq%lY
116.gross margin 毛利 /*S6 /#
117.manufacturing overhead 制造费用 'g)5vI~'
118.material requisition 领料单 z9AX8k(B6
119.inventory-taking 存货盘点 q,Nqv[va
120.bond certificate 债券 ='eQh\T)
121.stock certificate 股票 f]Z9=
122.audit report 审计报告 >>-{AR0
123.entity 被审计单位 ,5*<C'9
124.addressee of the audit report 审计报告的收件人 )u!}`UJ
125.unqualified opinion 无保留意见 ) { "}bMf
126.qualified opinion 保留意见 8.`5"9Vh
127.disclaimer of opinion 无法表示意见 Jn0L_@
128.adverse opinion 否定意见 zBrqh9%8e
129 Auditors‘Report审计报告 bb/A}<
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130 internal audit内部审计 MGKSaP;x
131 public sector audit政府审计 C0e oV}
账项基础审计accounting number-based audit XHuHbriI
风险导向审计方法risk-oriented audit approach +>mU4Fwp