1.audit 审计 MJX
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2.attestation 0LW3VfvToN
鉴证 IB|!51H
3.credibility :h@V,m Z
可信赖程度 ij:xr% FJ
4.audit of financial statements 财务报表审计 iv
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5.agreed-upon procedures 执行商定程序 X
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6.high levels of assurance 高水平保证 ,u@:(G
7.compilation 编制 J_F\cM
8.reliability 可靠性 L#`X
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9.relevance 相关性 @<DRFP
10.professional skepticism 职业谨慎 1
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11.objectivity 客观性 :U\*4l
12. professional competence 专业胜任能力 `n,RC
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13.Senior/CPA-in-charge 项目经理 ]Mq-67
14.audit engagement letter 业务约定书 %lbvK^
15.recurring audit 连续审计 G;gsDn1t
16.the client 委托人 =U84*HAv
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 /'oo;e
19.the successor CPA 后任注册会计师 3ZT3I1/D
20.the preceding CPA前任注册会计师 kRggVRM
21.issue the audit report 出具审计报告 W.
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22.expert 专家 +PPQ"#1pS
23.the board of directors 董事会 <=CABW
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24.knowledge of the entity‘ s business 了解被审计单位情况 gwNZ`_Q
25.assess material misstatement risks评估重大错报风险 ttr`
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 G{?`4=K
27.a general knowledge of ————- 初步了解―――的情况 9@qkj
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28.a more knowledge of—————— 进一步了解的情况 / 8O=3
29.the prior year‘s working papers 以前年度工作底稿 \<I&utn
30.minutes of meeting 会议纪要 bV:<%l]
31.business risks 经营风险 5_A*IC]
32.appropriateness 适当性 z81dm
33.accounting estimate 会计估计 b4:{PD~Mh
34.management representations 管理层声明 v$\<L|
35.going concern assumption 持续经营假设 S/Ic=
36.audit plan 审计计划 cZ%tJ(&\7X
37.significant audit areas 重点审计领域 "T[BSj?E
38.error 错误 =
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39.fraud舞弊 Ot.v%D`e 5
40.modified or additional procedures 修改或追加审计程序 UDZ0ne0-
41.misappropriation of assets 侵占资产 @G
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42.transactions without substance 虚假交易 C}9GrIi
43.unusual pressures 异常压力 ftmPdha%+
44.the suspected noncompliance 涉嫌存在违法行为 1N65 M=)
45.materialiy 重要性 7r:&%?2:g
46.exceed the materiality level 超过重要性水平 xi"ff.
47.approach the materiality level 接近重要性水平 Q~.t8g/
48.an acceptably low level 可接受水平 lpPPI+|4N
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 }e|cszNRd
50.misstatements or omissions 错报或漏报 :}36;n<['
51.aggregate 总计 ;Ows8
52.subsequent events 期后事项 FD!8o
53.adjust the financial statements 调整财务报表 X}G$ON
54.perform additional audit procedures 实施追加的审计程序 v?8i;[
55.audit risk 审计风险 *Mg@j;+5s
56.detection risk 检查风险 ;HYEJ3
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 5{W Aw !
59.tolerable misstatement 可容忍错报 R68:=E
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60.the acceptable level of detection risk 可接受的检查风险 +<$nZ=,hsy
61.assessed level of material misstatement risk 重大错报风险的评估水平 pC,Z=+:
62.simall business 小规模企业 q'trd};xR
63.accounting system 会计系统 qh W]Wd"g
64.test of control 控制测试 aZo}Ix:/
65.walk-through test 穿行测试 &kvmLO I
66.communication 沟通 `uLr^G=;
67.flow chart 流程图 c?<)!9:
68.reperformance of internal control 重新执行 P3!@}!r8
69.audit evidence 审计证据 o%-KO? YW
70.substantive procedures 实质性程序 [&P@0Fn
71.assertions 认定 Fn
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72.esistence 存在 A|K=>7n]U
73.occurrence 发生 Mb"y{Fox
74.completeness 完整性 mc`Z;D/mt
75.rights and obligations 权利和义务 )sQ/$gJ
76.valuation and allocation 计价和分摊 e[Vk+Te7
77.cutoff 截止 C(h<s
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78.accuracy 准确性 Hr=|xw8.
79.classification 分类 4dN <B U
80.inspection 检查 TH y?Y
81.supervision of counting 监盘 o=!_.lDF:
82.observation 观察 E;`^`T40
83.confirmation 函证 fp(zd;BSQ
84.computation 计算 +VQD'
85.analytical procedures 分析程序 `z q+Xl
86.vouch 核对 ^B%ki
87.trace 追查 |Wa.W0
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88.audit sampling 审计抽样 ^uG^>Om*
89.error 误差 ) x+edYw
90.expected error 预期误差 K:XP;#OsP
91.population 总体 V=&M\58
92.sampling risk 抽样风险 czT2f
93.non- sampling risk 非抽样风险 }&L%c>
94.sampling unit 抽样单位 x'?p?u~[
95.statistical sampling 统计抽样 PPFt
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96.tolerable error 可容忍误差 jPo,mz&^
97.the risk of under reliance 信赖不足风险 WK?5`|1l:x
98.the risk of over reliance 信赖过度风险 #^]vhnbN
99.the risk of incorrect rejection 误拒风险 /;}%E
100. the risk of incorrect acceptance 误受风险 |.m)UFV
101.working trial balance 试算平衡表 xDl;
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102.index and cross-referencing 索引和交叉索引 Gt?l 2s
103.cash receipt 现金收入 4X/UyBk
104.cash disbursement 现金支出 M:oM(K+
105.bank statement 银行对账单 Lj GZp"&{
106.bank reconciliation 银行存款余额调节表 djnES,^%9
107.balance sheet date 资产负债表日 M?My+o T
108.net realizable value 可变现净值 iFI+W<QR
109.storeroom 仓库 }wp/,\_
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110.sale invoice 销售发票 }[lP^Qs
111.price list 价目表 &b
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112.positive confirmation request 积极式询证函 }.'rhR+
113.negative confirmation request 消极式询证函 ZCZ@ZN
114.purchase requisition 请购单 <b *sn]l
115.receiving report 验收报告 KiI+ V;o
116.gross margin 毛利 gd7r9yV
117.manufacturing overhead 制造费用 %GY'pQz
118.material requisition 领料单 z k}AGw
119.inventory-taking 存货盘点 '@@!lV
120.bond certificate 债券 `)cH(Rj
121.stock certificate 股票 q1eMK'1
122.audit report 审计报告 Djc-f
123.entity 被审计单位 "9c=kqkX
124.addressee of the audit report 审计报告的收件人 573,b7Yf
125.unqualified opinion 无保留意见 >"=DN5w
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126.qualified opinion 保留意见 >w7KOVbN3
127.disclaimer of opinion 无法表示意见 =&pLlG
128.adverse opinion 否定意见 #O;JV}y
129 Auditors‘Report审计报告 l"}_+5
130 internal audit内部审计 x>##qYT
131 public sector audit政府审计
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账项基础审计accounting number-based audit itirh"[
风险导向审计方法risk-oriented audit approach U'9z.2"}9