1.audit 审计 ?^t"tY
2.attestation ufyqfI
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鉴证 _H@Y%"ZHJ6
3.credibility U
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可信赖程度 yV[9 (
4.audit of financial statements 财务报表审计 5#3/
5.agreed-upon procedures 执行商定程序 5G"LuA
6.high levels of assurance 高水平保证 S<HR6Xw
7.compilation 编制 Z
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8.reliability 可靠性 3C'`K,
9.relevance 相关性 ky>0
10.professional skepticism 职业谨慎 Yt*2/jw^
11.objectivity 客观性 |U)m'W-(q
12. professional competence 专业胜任能力 wTb7 xBI
13.Senior/CPA-in-charge 项目经理 Vz[E)(QX-`
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 G8b/eWtP
16.the client 委托人 H<T9$7Yr%r
17.change CPA 更换注册会计师 2NHuZ.af
18.the existing CPA 现任注册会计师 XHU&ix{Od
19.the successor CPA 后任注册会计师 V;0{o
20.the preceding CPA前任注册会计师 |`d,r.+P7
21.issue the audit report 出具审计报告 \9k$pC+l
22.expert 专家 DID&fj9m
23.the board of directors 董事会 {,EOSta
24.knowledge of the entity‘ s business 了解被审计单位情况 7fRL'I#[@
25.assess material misstatement risks评估重大错报风险 o_;pEe
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 <{!^
27.a general knowledge of ————- 初步了解―――的情况 /^ *GoB
28.a more knowledge of—————— 进一步了解的情况 ^T*^L=L_(
29.the prior year‘s working papers 以前年度工作底稿 C$Pe<C#
30.minutes of meeting 会议纪要 H^_]' ~.
31.business risks 经营风险 =5=D)x~
32.appropriateness 适当性 oz
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33.accounting estimate 会计估计 :a$ZYyD
34.management representations 管理层声明 b[p<kMTir
35.going concern assumption 持续经营假设 EXn$ [K;
36.audit plan 审计计划 B~zP!^m
37.significant audit areas 重点审计领域 y
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38.error 错误 Cx$C+
39.fraud舞弊 GtI]6t
40.modified or additional procedures 修改或追加审计程序 w20E]4"
41.misappropriation of assets 侵占资产 kw)@[1U
42.transactions without substance 虚假交易 3l5rUjRwj
43.unusual pressures 异常压力 EGMj5@>
44.the suspected noncompliance 涉嫌存在违法行为 18JhC*in
45.materialiy 重要性 2B&Y
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46.exceed the materiality level 超过重要性水平 obWBX'
47.approach the materiality level 接近重要性水平 \%\b*OO
48.an acceptably low level 可接受水平 nTrfbK@
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 6ExUNp @U>
50.misstatements or omissions 错报或漏报 +LddW0h+=8
51.aggregate 总计 9`{[J['V
52.subsequent events 期后事项 [P#^nyOh(
53.adjust the financial statements 调整财务报表 Vlb L
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54.perform additional audit procedures 实施追加的审计程序 FkJa+ZA
55.audit risk 审计风险 T{=.mW^ x
56.detection risk 检查风险 k1;,eB
57.inappropriate audit opinion 不适当的审计意见 |rJ_
58.material misstatement 重大的错报 OdX-.FFl
59.tolerable misstatement 可容忍错报 XvBEC_xWZ
60.the acceptable level of detection risk 可接受的检查风险 A6w/X`([O
61.assessed level of material misstatement risk 重大错报风险的评估水平 AU1P?lk
62.simall business 小规模企业 =w&%29BYq
63.accounting system 会计系统 ]:TX> X!
64.test of control 控制测试 lS P{9L6
65.walk-through test 穿行测试 G#V5E)Dx
66.communication 沟通 .UNh\R?r
67.flow chart 流程图 K@xp
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68.reperformance of internal control 重新执行 *8k`m)h26
69.audit evidence 审计证据 :H[E
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70.substantive procedures 实质性程序 ^Q8m)0DP
71.assertions 认定 '>FJk`iI
72.esistence 存在 w7\:S>;(O"
73.occurrence 发生 v8g3]MVj3
74.completeness 完整性 I\V33Nd
75.rights and obligations 权利和义务 ]RHR> =;
76.valuation and allocation 计价和分摊 _DfI78`(
77.cutoff 截止 kfb+OE:7
78.accuracy 准确性 (?-5p;
79.classification 分类 =QEg~sD^)s
80.inspection 检查 )f#@`lf[<
81.supervision of counting 监盘 #|^7{TN
82.observation 观察 bu"Jb4_a>
83.confirmation 函证 01I5,Dm
84.computation 计算 A?Jm59{w
85.analytical procedures 分析程序 QC>I<j&`!
86.vouch 核对 } {/4sll
87.trace 追查 V M[9!:
88.audit sampling 审计抽样 |7WzTz
89.error 误差 uF5d
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90.expected error 预期误差 .FK'TG
91.population 总体 qS{lay
92.sampling risk 抽样风险 [;dWFG"f
93.non- sampling risk 非抽样风险 gUDd2T#
94.sampling unit 抽样单位 AG)N^yd
95.statistical sampling 统计抽样 bj`cYL%
96.tolerable error 可容忍误差 >K#Z]k
97.the risk of under reliance 信赖不足风险 >j?5MIm03
98.the risk of over reliance 信赖过度风险 KmV#%
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99.the risk of incorrect rejection 误拒风险 l ,)l"6OV
100. the risk of incorrect acceptance 误受风险 jM
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101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 aA%$<ItH
103.cash receipt 现金收入 Rf2/[
104.cash disbursement 现金支出 tjk Y[
105.bank statement 银行对账单 rPK?pJ
106.bank reconciliation 银行存款余额调节表 "Gcr1$xG8!
107.balance sheet date 资产负债表日 R@>R@V>c
108.net realizable value 可变现净值 F
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109.storeroom 仓库 eG# (9
110.sale invoice 销售发票 heZ)+}U~
111.price list 价目表 Q3%a=ba)h
112.positive confirmation request 积极式询证函 /6F 1=O(c>
113.negative confirmation request 消极式询证函 Ed#%F-1sX
114.purchase requisition 请购单 M4M
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115.receiving report 验收报告 IgEg
116.gross margin 毛利 x[nv+n
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117.manufacturing overhead 制造费用 ` 2|~Z
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118.material requisition 领料单 Hk2@X(
119.inventory-taking 存货盘点 7|zt'.56[
120.bond certificate 债券 M@!Gk
121.stock certificate 股票 a
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122.audit report 审计报告 Pb} &c
123.entity 被审计单位 f&`v-kiAn=
124.addressee of the audit report 审计报告的收件人 8!>uC&bE8
125.unqualified opinion 无保留意见 2bX!-h
126.qualified opinion 保留意见 wO}
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127.disclaimer of opinion 无法表示意见 I>/`W
128.adverse opinion 否定意见 }3:TPW5S
129 Auditors‘Report审计报告 ~2@U85"o
130 internal audit内部审计 \,
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131 public sector audit政府审计 k;zbq
账项基础审计accounting number-based audit g/+M&k$
风险导向审计方法risk-oriented audit approach U'-MMwE]