1.audit 审计 4~,Z ' k
2.attestation nd]SI;<
鉴证 qtExd~E
3.credibility 1ZI1+TDH
可信赖程度 ZU73UL
4.audit of financial statements 财务报表审计 Z#Mm4(KNh
5.agreed-upon procedures 执行商定程序 Fp/{L
6.high levels of assurance 高水平保证
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7.compilation 编制 #73pryXV
8.reliability 可靠性 [3jJQ3O,
9.relevance 相关性 U?#wWbE1
10.professional skepticism 职业谨慎 wAKHD*M)
11.objectivity 客观性 "E(i<
12. professional competence 专业胜任能力 6;Z-Y>\c
13.Senior/CPA-in-charge 项目经理 $Z:O&sD{
14.audit engagement letter 业务约定书 C`hdj/!A
15.recurring audit 连续审计 23wztEp{a
16.the client 委托人 6nZ]y&$G-k
17.change CPA 更换注册会计师 e0TYHr)X>3
18.the existing CPA 现任注册会计师 8@t8P5(vL
19.the successor CPA 后任注册会计师 OP`f[lCiL
20.the preceding CPA前任注册会计师 2#>;cn\
21.issue the audit report 出具审计报告 'OsZD?W{
22.expert 专家 wM+1/[7
23.the board of directors 董事会 ( zWBrCX
24.knowledge of the entity‘ s business 了解被审计单位情况 vN Bg&m
25.assess material misstatement risks评估重大错报风险 (9Zvr4.f7
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 pR61bl)
27.a general knowledge of ————- 初步了解―――的情况 ^ Oh
28.a more knowledge of—————— 进一步了解的情况 }R%H?&P
29.the prior year‘s working papers 以前年度工作底稿 /'sv7hg+
30.minutes of meeting 会议纪要 N1$u@P{
31.business risks 经营风险 zmo2uUEd
32.appropriateness 适当性 Ix- Mp
33.accounting estimate 会计估计 'X;cgAq8(
34.management representations 管理层声明 >Uw:cq
35.going concern assumption 持续经营假设 AELj"=RA
36.audit plan 审计计划 8K,X3a9
37.significant audit areas 重点审计领域 o;$xN3f,
38.error 错误 iFd
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39.fraud舞弊 1&|]8=pG7
40.modified or additional procedures 修改或追加审计程序 UzxL" `^7
41.misappropriation of assets 侵占资产 #*o0n>O
42.transactions without substance 虚假交易 Zw]"p63eMa
43.unusual pressures 异常压力 o-\h;aQJ
44.the suspected noncompliance 涉嫌存在违法行为 WC#6(H5t$
45.materialiy 重要性 XQo\27Fo
46.exceed the materiality level 超过重要性水平 ~*
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47.approach the materiality level 接近重要性水平 2_q/<8t
48.an acceptably low level 可接受水平 32wtN8kx
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 @7Ec(]yp
50.misstatements or omissions 错报或漏报 |'h(S|
51.aggregate 总计 "^#O7.oVi+
52.subsequent events 期后事项 ciblj?"Wi
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 Nx 42k|8
55.audit risk 审计风险 jZA1fV
56.detection risk 检查风险 1#vu)a1+b
57.inappropriate audit opinion 不适当的审计意见 o(hUC$vW
58.material misstatement 重大的错报 )]fsl_Yq
59.tolerable misstatement 可容忍错报 UD-+BUV
60.the acceptable level of detection risk 可接受的检查风险 9^a|yyzL
61.assessed level of material misstatement risk 重大错报风险的评估水平 `=(<!nXJx
62.simall business 小规模企业 L1SX2F8
63.accounting system 会计系统 w){B$X
64.test of control 控制测试 }b4 56J
65.walk-through test 穿行测试 A%^?z.
66.communication 沟通 Y/sav;
67.flow chart 流程图 f)Qln[/
68.reperformance of internal control 重新执行 o<nM-"yWb
69.audit evidence 审计证据 :Qa*-)rs
70.substantive procedures 实质性程序 =Zj
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71.assertions 认定 QRju9x
72.esistence 存在 d]E=w6+;Q
73.occurrence 发生 &{Z+p(3Gj
74.completeness 完整性 nE]rPRU}[
75.rights and obligations 权利和义务 HhynU/36
76.valuation and allocation 计价和分摊 bW`nLiw}%
77.cutoff 截止 ntIR #fB
78.accuracy 准确性 ~cm4e>o
79.classification 分类 I#OZ:g^
80.inspection 检查 D"4*l5l
81.supervision of counting 监盘 W>TG?hH
82.observation 观察 Fg`<uW]TFZ
83.confirmation 函证 T6
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84.computation 计算 >#h,q|B
85.analytical procedures 分析程序 bPTtA;u
86.vouch 核对 KpGx<+0p
87.trace 追查 e#oK%
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88.audit sampling 审计抽样 S<T'B0r8
89.error 误差 w[GEm,ZC
90.expected error 预期误差 aVR!~hvFs
91.population 总体 QvbH " 7
92.sampling risk 抽样风险 ,u}wW*?,sT
93.non- sampling risk 非抽样风险 Tgpu 9V6
94.sampling unit 抽样单位 ]Gi&:k
95.statistical sampling 统计抽样 &<><4MQ
96.tolerable error 可容忍误差 Ry+?#P+
97.the risk of under reliance 信赖不足风险 g%J\YRo
98.the risk of over reliance 信赖过度风险 E:qh}wY
99.the risk of incorrect rejection 误拒风险 Wrp~OF0k
100. the risk of incorrect acceptance 误受风险 lW"0fZ_x'E
101.working trial balance 试算平衡表 ?GX@&_
102.index and cross-referencing 索引和交叉索引 6|=]i-8
103.cash receipt 现金收入 ^P,Pj z
104.cash disbursement 现金支出 @G;9eh0$
105.bank statement 银行对账单 l$5nv5r
106.bank reconciliation 银行存款余额调节表 `\@n&y[`7
107.balance sheet date 资产负债表日 qb;b.P?~D$
108.net realizable value 可变现净值 &Sg]P
109.storeroom 仓库 @:im/SE
110.sale invoice 销售发票 &j~9{ C
111.price list 价目表 `Ij EwKra
112.positive confirmation request 积极式询证函 d%I7OBBx@
113.negative confirmation request 消极式询证函 |[~S&
114.purchase requisition 请购单 `Hw][qy#
115.receiving report 验收报告 -~c-mt
116.gross margin 毛利 Z'A 3\f
117.manufacturing overhead 制造费用 y
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118.material requisition 领料单 &w9*pJR %
119.inventory-taking 存货盘点 aEzf*a|fSV
120.bond certificate 债券 V]Te_ >E;w
121.stock certificate 股票 (1cB Tf
122.audit report 审计报告 E-1u_7
123.entity 被审计单位 RL&0?OT
124.addressee of the audit report 审计报告的收件人 }bRn&)e
125.unqualified opinion 无保留意见 K bQXH!J
126.qualified opinion 保留意见 z
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127.disclaimer of opinion 无法表示意见 [f:&aS+
128.adverse opinion 否定意见 7(D)U)9h
129 Auditors‘Report审计报告 /*;a6S8q
130 internal audit内部审计 [PN2^
131 public sector audit政府审计 Vs TgK
账项基础审计accounting number-based audit
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风险导向审计方法risk-oriented audit approach \A^8KVE!