1.audit 审计 oFp&j@`k8j
2.attestation RoRVu,1
鉴证 bnQO}G
3.credibility ,cEcMaJ
可信赖程度 DBDfBb
4.audit of financial statements 财务报表审计 T7'$A!c
5.agreed-upon procedures 执行商定程序 ^+<uHd>
6.high levels of assurance 高水平保证 D IN
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7.compilation 编制 k>`X!
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8.reliability 可靠性 sA.yb,Fw
9.relevance 相关性 ~]W8NaQB(
10.professional skepticism 职业谨慎 zPYa@0I
11.objectivity 客观性 .5xM7,
12. professional competence 专业胜任能力 l?[DO?m+R
13.Senior/CPA-in-charge 项目经理 h6t>yC\
14.audit engagement letter 业务约定书 V
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15.recurring audit 连续审计 _I!&w!3oM
16.the client 委托人 a=dN.OB}F7
17.change CPA 更换注册会计师 wQc w#
18.the existing CPA 现任注册会计师 r~!lD9R~
19.the successor CPA 后任注册会计师 DBRJtU!5x
20.the preceding CPA前任注册会计师 k~ue^^r}
21.issue the audit report 出具审计报告 %Z4=3?5B"9
22.expert 专家 `fyAV@X
23.the board of directors 董事会 <~OyV5:6
24.knowledge of the entity‘ s business 了解被审计单位情况 lOui{QU
25.assess material misstatement risks评估重大错报风险 L')zuI
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 |z%,W/Ef
27.a general knowledge of ————- 初步了解―――的情况 ]'q<
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28.a more knowledge of—————— 进一步了解的情况 rpmDr7G
29.the prior year‘s working papers 以前年度工作底稿 s-B\8&^C
30.minutes of meeting 会议纪要 Eqc$*=
31.business risks 经营风险 Y<v55m-
32.appropriateness 适当性 BR'|hG
33.accounting estimate 会计估计 1F|+4
34.management representations 管理层声明 }UrtDXhA
35.going concern assumption 持续经营假设 guvQISQlY
36.audit plan 审计计划 y(k2p
37.significant audit areas 重点审计领域 rL=$WxdPU
38.error 错误 PR+!CFi&
39.fraud舞弊 YaU A}0cW
40.modified or additional procedures 修改或追加审计程序 $u :=lA:N
41.misappropriation of assets 侵占资产 OBZj-`fq J
42.transactions without substance 虚假交易 ?*4zNhL
43.unusual pressures 异常压力 U VT8TN-T
44.the suspected noncompliance 涉嫌存在违法行为 & \m\QI
45.materialiy 重要性 hd\#Vh(H
46.exceed the materiality level 超过重要性水平 i*<,@*
47.approach the materiality level 接近重要性水平 $$@Tgkg?o
48.an acceptably low level 可接受水平 KB5{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 _*9Zp1r
50.misstatements or omissions 错报或漏报 e9d~Xi16KY
51.aggregate 总计 HD ~9EK~
52.subsequent events 期后事项 'SmdU1]4BD
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 TI332,eL
55.audit risk 审计风险 Ogb_WO;)
56.detection risk 检查风险 `4CRpz
57.inappropriate audit opinion 不适当的审计意见 =EKJ!{
58.material misstatement 重大的错报 zP9!fA
59.tolerable misstatement 可容忍错报 L2qF@!Yy=
60.the acceptable level of detection risk 可接受的检查风险 ;%1^k/b6t
61.assessed level of material misstatement risk 重大错报风险的评估水平 #l
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62.simall business 小规模企业 jhLh~.
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63.accounting system 会计系统 j{g {`Qa
64.test of control 控制测试 { at;
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65.walk-through test 穿行测试 I
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66.communication 沟通 !4E:IM63
67.flow chart 流程图 AOe~VW
68.reperformance of internal control 重新执行 Vr*t~
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69.audit evidence 审计证据 uMI2Wnnc:/
70.substantive procedures 实质性程序 wb}tN7~Y;
71.assertions 认定 &eg,*K} '
72.esistence 存在
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73.occurrence 发生 W.a/k7 p
74.completeness 完整性 "#7i-?=
75.rights and obligations 权利和义务 L!5f*
76.valuation and allocation 计价和分摊 1pV"
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77.cutoff 截止 C$bK!]a
78.accuracy 准确性 =N=,;<6%A
79.classification 分类 /a
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80.inspection 检查 %Y@3)
81.supervision of counting 监盘 78%2#;;G
82.observation 观察 N(9'U0z
83.confirmation 函证 EP[
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84.computation 计算 )oj`K,#
85.analytical procedures 分析程序 c:0$
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86.vouch 核对 ct
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87.trace 追查 ,'!&Z
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88.audit sampling 审计抽样 ?o4&cCFOE
89.error 误差 /$n${M5!
90.expected error 预期误差 8p
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91.population 总体
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92.sampling risk 抽样风险 R9W(MLe58
93.non- sampling risk 非抽样风险 &^<94l
94.sampling unit 抽样单位 $OT:J
95.statistical sampling 统计抽样 aQ)9<LsI
96.tolerable error 可容忍误差 pk/#+r;
97.the risk of under reliance 信赖不足风险 x!< C0N>?z
98.the risk of over reliance 信赖过度风险 "K8qmggTq
99.the risk of incorrect rejection 误拒风险 O7.Is88!
100. the risk of incorrect acceptance 误受风险 $*PyzLS
101.working trial balance 试算平衡表 y|p:^41Ro
102.index and cross-referencing 索引和交叉索引 MwuH.# Ez
103.cash receipt 现金收入 rN}^^9
104.cash disbursement 现金支出 6?_Uow}
105.bank statement 银行对账单 ~DJ/sY2/
106.bank reconciliation 银行存款余额调节表 DgdW.Kj|IL
107.balance sheet date 资产负债表日 <
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108.net realizable value 可变现净值 78X;ZMY
109.storeroom 仓库 +q4T];<
110.sale invoice 销售发票 EgY]U1{
111.price list 价目表 [J^,_iN[.
112.positive confirmation request 积极式询证函 -B_dE-l,
113.negative confirmation request 消极式询证函 *) wp
114.purchase requisition 请购单 dlWw=^
115.receiving report 验收报告 #C
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116.gross margin 毛利 j'7FTVmJ
117.manufacturing overhead 制造费用 3oSQe"
118.material requisition 领料单 Ki' EO$
119.inventory-taking 存货盘点 +@!
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120.bond certificate 债券 SQeQ"k|P%
121.stock certificate 股票 9Dpmp|
122.audit report 审计报告 n\ IVpgP
123.entity 被审计单位 vH?/YhH|
124.addressee of the audit report 审计报告的收件人 =Xp3UNXg
125.unqualified opinion 无保留意见 ^D h2_vb
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126.qualified opinion 保留意见 =3}+f-6"'
127.disclaimer of opinion 无法表示意见 x[vX
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128.adverse opinion 否定意见 |6&"r&
129 Auditors‘Report审计报告 |BXq8Erh
130 internal audit内部审计 A.y$.(
131 public sector audit政府审计 >uQ!B/C!
账项基础审计accounting number-based audit BjB2YO& /
风险导向审计方法risk-oriented audit approach GxvVh71zP