1.audit 审计 ]=%u\~AvL
2.attestation [i]%PVGW
鉴证 JjQTD-^
3.credibility ]8XIw`:f
可信赖程度 Q".p5(<
4.audit of financial statements 财务报表审计 ^}hSsE
5.agreed-upon procedures 执行商定程序 Eqt>_n8
6.high levels of assurance 高水平保证 Ns[.g
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7.compilation 编制 ?)"v~vs
8.reliability 可靠性 R
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9.relevance 相关性 FVoKNaK-
10.professional skepticism 职业谨慎 +
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11.objectivity 客观性
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12. professional competence 专业胜任能力 j(Tk6S
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 -k@Uo(MB
15.recurring audit 连续审计 <``krPi
16.the client 委托人 9QN(Wq@
17.change CPA 更换注册会计师 r W
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18.the existing CPA 现任注册会计师 }+
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19.the successor CPA 后任注册会计师 xh!aB6m8R
20.the preceding CPA前任注册会计师 7Y*Q)DDy
21.issue the audit report 出具审计报告 :j%
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22.expert 专家 D?9EO=
23.the board of directors 董事会 @S Quc
24.knowledge of the entity‘ s business 了解被审计单位情况 KKJ a?e`C
25.assess material misstatement risks评估重大错报风险 VN<baK%]
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 78u=J z6
27.a general knowledge of ————- 初步了解―――的情况 c}#(,
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28.a more knowledge of—————— 进一步了解的情况 =D?{d{JT
29.the prior year‘s working papers 以前年度工作底稿 V?z-Dt C
30.minutes of meeting 会议纪要 HAMps[D[
31.business risks 经营风险 ut9R]01:
32.appropriateness 适当性 {:BY
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33.accounting estimate 会计估计 v1Jg8L=
34.management representations 管理层声明 AG,;1b,:81
35.going concern assumption 持续经营假设 _jrkR
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36.audit plan 审计计划 ZY> u4v.
37.significant audit areas 重点审计领域 q|R$A8)L.
38.error 错误 e#{
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39.fraud舞弊 Y t0s
40.modified or additional procedures 修改或追加审计程序 ))#_@CwRr
41.misappropriation of assets 侵占资产 }{
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42.transactions without substance 虚假交易 fn\&%`U
43.unusual pressures 异常压力 cjBHczkY
44.the suspected noncompliance 涉嫌存在违法行为 :X-\!w\
45.materialiy 重要性 T
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46.exceed the materiality level 超过重要性水平 n(el
47.approach the materiality level 接近重要性水平 =`BPGfCb
48.an acceptably low level 可接受水平 ]7_O#MY1
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 fm^)u"
50.misstatements or omissions 错报或漏报 5%(xZ
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51.aggregate 总计 dZjh@yGP.
52.subsequent events 期后事项 sh8(+hg
53.adjust the financial statements 调整财务报表 +N!!Z2
54.perform additional audit procedures 实施追加的审计程序 ?VT
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55.audit risk 审计风险 f%TP>)jag!
56.detection risk 检查风险 [$(/H;
57.inappropriate audit opinion 不适当的审计意见 G@Vz
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58.material misstatement 重大的错报 JQWW's}
59.tolerable misstatement 可容忍错报 |oJ R+
60.the acceptable level of detection risk 可接受的检查风险 'O]J
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61.assessed level of material misstatement risk 重大错报风险的评估水平 Kkz2N
62.simall business 小规模企业 p`LPO
63.accounting system 会计系统 pNR
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64.test of control 控制测试 &T/}|3S
65.walk-through test 穿行测试 nXF|AeAco
66.communication 沟通 b'~IFNt*^
67.flow chart 流程图 mdD9Q
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68.reperformance of internal control 重新执行 @IwVR
69.audit evidence 审计证据 ='|HUxFi
70.substantive procedures 实质性程序 T@H2[ 7[;
71.assertions 认定 (-rw]=Qu
72.esistence 存在 lEv<n6:_
73.occurrence 发生 `` mi9E
74.completeness 完整性 #NLLlEE
75.rights and obligations 权利和义务 N8:&v
76.valuation and allocation 计价和分摊 Eq?d+s>
77.cutoff 截止 p~THliwd
78.accuracy 准确性 d[.JEgU
79.classification 分类 tqo!WuZAj
80.inspection 检查 ';bovh@*
81.supervision of counting 监盘 ,0Y5O?pu\
82.observation 观察 ]w=6.LzO*
83.confirmation 函证 ,o)U9<
84.computation 计算 QWBQ0#L
85.analytical procedures 分析程序 pJ 1Q~tI
86.vouch 核对 z
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87.trace 追查 %L9A6%gr
88.audit sampling 审计抽样 +tXOP|X
89.error 误差 gZr/Dfy
90.expected error 预期误差 ~|~j01#
91.population 总体 UMJ>6Ko8
92.sampling risk 抽样风险 K9y!ZoB
93.non- sampling risk 非抽样风险 grh
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94.sampling unit 抽样单位 _(8HK
95.statistical sampling 统计抽样 5Cs
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96.tolerable error 可容忍误差 S qQqG3F
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 4;ig5'U,
99.the risk of incorrect rejection 误拒风险 P2Ja*!K]
100. the risk of incorrect acceptance 误受风险 *?+maK{5+
101.working trial balance 试算平衡表 ZkJYPXdn?
102.index and cross-referencing 索引和交叉索引 I!;# Nk>
103.cash receipt 现金收入 Tx7YHE6{
104.cash disbursement 现金支出 J
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105.bank statement 银行对账单 .#b!
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106.bank reconciliation 银行存款余额调节表 x6ig,N~AO
107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 7n~BDqT
109.storeroom 仓库 G1"=}Wt`
110.sale invoice 销售发票 snBC +`-
111.price list 价目表 M,Px.@tw.
112.positive confirmation request 积极式询证函 |^ml|cb
113.negative confirmation request 消极式询证函 iD|"} }01
114.purchase requisition 请购单 t
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115.receiving report 验收报告 D(&${Mna
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116.gross margin 毛利 >Tld:
117.manufacturing overhead 制造费用 OX?9 3AlG
118.material requisition 领料单 zy#E qv
119.inventory-taking 存货盘点 x
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120.bond certificate 债券 'Z7oPq6
121.stock certificate 股票 O4&/g-
122.audit report 审计报告 u+zq:2)H6
123.entity 被审计单位 xnu|?;.}!
124.addressee of the audit report 审计报告的收件人 Ox&g#,@h
125.unqualified opinion 无保留意见 s&lZxnIjc
126.qualified opinion 保留意见 XQk9 U
127.disclaimer of opinion 无法表示意见 C/[2?[
128.adverse opinion 否定意见 d
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129 Auditors‘Report审计报告 {
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130 internal audit内部审计 oS$&jd
131 public sector audit政府审计 b=QO ^
账项基础审计accounting number-based audit KTk%Np
风险导向审计方法risk-oriented audit approach e@L'H)w,