1.audit 审计
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2.attestation CF
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鉴证 HgBJf~q~U
3.credibility L/}
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可信赖程度 +%J\y^09kr
4.audit of financial statements 财务报表审计 S{F-ttS"
5.agreed-upon procedures 执行商定程序 [um&X=1V8
6.high levels of assurance 高水平保证 F
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7.compilation 编制 ~yJ4qp-
8.reliability 可靠性 @
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9.relevance 相关性 huFz97?y(
10.professional skepticism 职业谨慎 D _X8-
11.objectivity 客观性 L6:h.1 U$
12. professional competence 专业胜任能力 )9"oL!2h
13.Senior/CPA-in-charge 项目经理 =?@Q-(bp
14.audit engagement letter 业务约定书 1V&PtI3!!
15.recurring audit 连续审计 A(6xg)_XQ
16.the client 委托人 ={(j`VSUX0
17.change CPA 更换注册会计师 H!
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18.the existing CPA 现任注册会计师 .,2V5D-${
19.the successor CPA 后任注册会计师 uPyVF-i
20.the preceding CPA前任注册会计师 jdRq6U^
21.issue the audit report 出具审计报告 ,#u\l
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22.expert 专家 ucYkxi`x
23.the board of directors 董事会 6o3T;h
24.knowledge of the entity‘ s business 了解被审计单位情况 uq7T{7~<
25.assess material misstatement risks评估重大错报风险 ,+/zH'U}
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 GrEs1M1]*
27.a general knowledge of ————- 初步了解―――的情况 dZ2%S''\
28.a more knowledge of—————— 进一步了解的情况 D=?{8 'R'
29.the prior year‘s working papers 以前年度工作底稿 Eyh|a.)-
30.minutes of meeting 会议纪要 ~GB=Nz
31.business risks 经营风险 %n$^-Vc&
32.appropriateness 适当性 AMlV%U#
33.accounting estimate 会计估计
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34.management representations 管理层声明 ~&G4)AM
35.going concern assumption 持续经营假设 =WZ%H_oxi
36.audit plan 审计计划 64ox jF)
37.significant audit areas 重点审计领域 <zB*'m
38.error 错误 #Fd W/y5
39.fraud舞弊 {XY3Xo
40.modified or additional procedures 修改或追加审计程序 *$,+`+
41.misappropriation of assets 侵占资产 rnhFqNT:
42.transactions without substance 虚假交易 e$l6gY
43.unusual pressures 异常压力 gtU1'p"
44.the suspected noncompliance 涉嫌存在违法行为 R"xp%:li
45.materialiy 重要性 WO</Q6+
46.exceed the materiality level 超过重要性水平 y%(X+E"n*
47.approach the materiality level 接近重要性水平 3P=w =~e
48.an acceptably low level 可接受水平 :iCM=
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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 [,f)9v)
50.misstatements or omissions 错报或漏报 Q|hm1q
51.aggregate 总计 zhEo(kU!
52.subsequent events 期后事项 -zfoRU v
53.adjust the financial statements 调整财务报表 hb^!LtF#Y
54.perform additional audit procedures 实施追加的审计程序 Hhv$4;&X
55.audit risk 审计风险 %]4-{%v
56.detection risk 检查风险 3{J.xWB@:
57.inappropriate audit opinion 不适当的审计意见 a8uYs DS
58.material misstatement 重大的错报 3;
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59.tolerable misstatement 可容忍错报 UVX"fZ)
60.the acceptable level of detection risk 可接受的检查风险 n.$(}A
61.assessed level of material misstatement risk 重大错报风险的评估水平 &sOM>^SAD
62.simall business 小规模企业 ey1Z/|
63.accounting system 会计系统 Q_P5MLU>
64.test of control 控制测试 xfHyC'?
65.walk-through test 穿行测试 ZlR!s!vv
66.communication 沟通 ?ApRJm:T
67.flow chart 流程图 R_e)mkE
68.reperformance of internal control 重新执行 gbGTG
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69.audit evidence 审计证据 vjK, I9
70.substantive procedures 实质性程序 D s
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71.assertions 认定 LpWI>sNv
72.esistence 存在 m6n hC
73.occurrence 发生 TbNGgjT
74.completeness 完整性 <MZi<Z`
75.rights and obligations 权利和义务 HHS45kg[c
76.valuation and allocation 计价和分摊 m^tNqJs8
77.cutoff 截止 DX@}!6|T
78.accuracy 准确性 Yo2Trh
79.classification 分类 1D1b"o
80.inspection 检查 S<oQ}+4[~
81.supervision of counting 监盘 *SZ>upg
82.observation 观察 %W;u}`
83.confirmation 函证 g_ M-F
84.computation 计算 -9G]x{>
85.analytical procedures 分析程序 Dd/}Ya(Gi
86.vouch 核对 4
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87.trace 追查 YNM\pX'
88.audit sampling 审计抽样 Ak=UtDN[
89.error 误差 Z{}+)Q*Q
90.expected error 预期误差 |~NeB"l{
91.population 总体 R<g =\XO'y
92.sampling risk 抽样风险 *Mi6
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 N(R,8GF5G
95.statistical sampling 统计抽样 .BL:h&h|y
96.tolerable error 可容忍误差 D44I"TgqD
97.the risk of under reliance 信赖不足风险 |h,FUj<r
98.the risk of over reliance 信赖过度风险 L?f qcW{
99.the risk of incorrect rejection 误拒风险 bj.]o*u-
100. the risk of incorrect acceptance 误受风险 \Da~p9T&
101.working trial balance 试算平衡表 ` u=<c
102.index and cross-referencing 索引和交叉索引 d| \#?W&
103.cash receipt 现金收入 a;p6?kv
104.cash disbursement 现金支出 MZ^Ch
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 4TJ!jDkox
107.balance sheet date 资产负债表日 eCL?mh K
108.net realizable value 可变现净值 I"V3+2e
109.storeroom 仓库 XI
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110.sale invoice 销售发票 ;U7t
111.price list 价目表 ~~dfpW _"
112.positive confirmation request 积极式询证函 bX{PSjD
113.negative confirmation request 消极式询证函 SRk7gfP*q
114.purchase requisition 请购单 AzX(~Qc
115.receiving report 验收报告 g.&\6^)8p
116.gross margin 毛利 [NR1d-Wg
117.manufacturing overhead 制造费用 w{ m#Yt
118.material requisition 领料单 f[M"EMy
119.inventory-taking 存货盘点 &|] Fg5
120.bond certificate 债券 $y4M
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121.stock certificate 股票 UJs?9]x>
122.audit report 审计报告 "GB UQ}
123.entity 被审计单位 EEg O
124.addressee of the audit report 审计报告的收件人 \]GGVI;u
125.unqualified opinion 无保留意见 ;S=e%:zb
126.qualified opinion 保留意见 (QhAGk&lu
127.disclaimer of opinion 无法表示意见 |vN$"mp^a
128.adverse opinion 否定意见 cFxSDTR
129 Auditors‘Report审计报告 %>]#vQ|
130 internal audit内部审计 % NwoU%q
131 public sector audit政府审计 :O#gJob-%s
账项基础审计accounting number-based audit /K&