1.audit 审计 * y B-N;I
2.attestation ^bG!k]U!2
鉴证 SMyg=B\x?7
3.credibility {JgN^R<5<f
可信赖程度 9& j
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4.audit of financial statements 财务报表审计 nM`) `!/
5.agreed-upon procedures 执行商定程序 2YyZiOMSc
6.high levels of assurance 高水平保证 z#4g,)ZX
7.compilation 编制 n3N"Ax
8.reliability 可靠性 ||V:',#,W
9.relevance 相关性 X3[!xMij
10.professional skepticism 职业谨慎 ~ #CCRUhM
11.objectivity 客观性 E@FenCF
12. professional competence 专业胜任能力 vF&b|V+,
13.Senior/CPA-in-charge 项目经理 q*OKA5
14.audit engagement letter 业务约定书 CkU=0mcY
15.recurring audit 连续审计 YSgF'qq\
16.the client 委托人 &; \v_5N6
17.change CPA 更换注册会计师 * 5n:+Tw(
18.the existing CPA 现任注册会计师 4lA+V,
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19.the successor CPA 后任注册会计师 !UTJ) &
20.the preceding CPA前任注册会计师 Ie"R,,c
21.issue the audit report 出具审计报告 {76!
22.expert 专家 Sg-xm+iSDt
23.the board of directors 董事会 x8Sq+BY
24.knowledge of the entity‘ s business 了解被审计单位情况 }U9jsm
25.assess material misstatement risks评估重大错报风险
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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 0, /x#
27.a general knowledge of ————- 初步了解―――的情况 .a*$WGb
28.a more knowledge of—————— 进一步了解的情况 "> 3@<f>
29.the prior year‘s working papers 以前年度工作底稿 y~7lug
30.minutes of meeting 会议纪要 kP$gl|
31.business risks 经营风险 Bv8C_-lV/
32.appropriateness 适当性 p0K;m%
33.accounting estimate 会计估计 ]B4mm__
34.management representations 管理层声明 i7V~LO:gq
35.going concern assumption 持续经营假设 0K ?(xB
36.audit plan 审计计划 F]YKYF'1I
37.significant audit areas 重点审计领域 _GqE'VX
38.error 错误 Br5Io=/wg
39.fraud舞弊 h>:RCp
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40.modified or additional procedures 修改或追加审计程序 ItADO'M
41.misappropriation of assets 侵占资产 Gq/6{eRo\
42.transactions without substance 虚假交易 P~e$iBH'
43.unusual pressures 异常压力 ]'(7T#
44.the suspected noncompliance 涉嫌存在违法行为 $x;h[,y
45.materialiy 重要性 %%6('wi
46.exceed the materiality level 超过重要性水平 or}*tSKX
47.approach the materiality level 接近重要性水平 s.' \&B[
48.an acceptably low level 可接受水平 2-aYqMmT;
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 u9w&q^0dqG
50.misstatements or omissions 错报或漏报 K"7;Y#1g
51.aggregate 总计 \F~Cbj+'Nu
52.subsequent events 期后事项 S:/RYT"
53.adjust the financial statements 调整财务报表 a}fClI-u
54.perform additional audit procedures 实施追加的审计程序 )H)Udhz
55.audit risk 审计风险 'V#ew\
56.detection risk 检查风险 KVxb"|[
57.inappropriate audit opinion 不适当的审计意见 Hs=N0Sk]j
58.material misstatement 重大的错报 aa8Qslm
59.tolerable misstatement 可容忍错报 nM-SDVFM
60.the acceptable level of detection risk 可接受的检查风险 V(
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61.assessed level of material misstatement risk 重大错报风险的评估水平 aG
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62.simall business 小规模企业 JWHt|zBg
63.accounting system 会计系统 I^(#\vRW
64.test of control 控制测试 /v4S@SQ+
65.walk-through test 穿行测试 #J724`
66.communication 沟通 xc.D!Iav
67.flow chart 流程图 c8tC3CrKp=
68.reperformance of internal control 重新执行 wg<|@z5
69.audit evidence 审计证据 e8mbEC(AK
70.substantive procedures 实质性程序 GA.bRN2CI2
71.assertions 认定 n
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72.esistence 存在 BK9x`Oo 2
73.occurrence 发生 D1 ~x
74.completeness 完整性 3n(gfQo-o
75.rights and obligations 权利和义务 +\GZ(!~
76.valuation and allocation 计价和分摊 3DC%I79
77.cutoff 截止 wI@I(r~g
78.accuracy 准确性 _/~ ,a
79.classification 分类 NjN?RB/5
80.inspection 检查 !]+Z%ed`%
81.supervision of counting 监盘 (0#F]""\e
82.observation 观察 k_>Fw>Y
83.confirmation 函证 [ 5
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84.computation 计算 &v5.;8u+OV
85.analytical procedures 分析程序 "%''k~UD4
86.vouch 核对 An #Hb=
87.trace 追查 ~+ s*\~
88.audit sampling 审计抽样 $?J+dB
89.error 误差 [Cj)@OC
90.expected error 预期误差 dP7Vsa+
91.population 总体 ttFY
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92.sampling risk 抽样风险 M#V
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93.non- sampling risk 非抽样风险 4bev*[k
94.sampling unit 抽样单位 E? eWv)//
95.statistical sampling 统计抽样 D`:d'ow~KQ
96.tolerable error 可容忍误差 h^+C)6(58n
97.the risk of under reliance 信赖不足风险 GyAgPz
98.the risk of over reliance 信赖过度风险 xVkTRCh
99.the risk of incorrect rejection 误拒风险 ^qGA!_
100. the risk of incorrect acceptance 误受风险 6w"( y~c1
101.working trial balance 试算平衡表 ?Wg{oB@(
102.index and cross-referencing 索引和交叉索引 h@;)dLo0z
103.cash receipt 现金收入 $dh4T";
104.cash disbursement 现金支出 ,ah*!Zm.kk
105.bank statement 银行对账单 J4v0O="
106.bank reconciliation 银行存款余额调节表 !@<@QG-
107.balance sheet date 资产负债表日 q@!'R{fu
108.net realizable value 可变现净值 }PQSCl^I
109.storeroom 仓库 zf3:<CRX5
110.sale invoice 销售发票 Np<s[dQ
111.price list 价目表 !3I(4?G,
112.positive confirmation request 积极式询证函 4[#6<Ixf
113.negative confirmation request 消极式询证函 =vr Y{5!>
114.purchase requisition 请购单 o9Txo
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115.receiving report 验收报告 z {pC7e5
116.gross margin 毛利 l^ 0_>R
117.manufacturing overhead 制造费用 S6T!qH{6
118.material requisition 领料单 qfGtUkSSb
119.inventory-taking 存货盘点 2Za,4'
120.bond certificate 债券 ^0~c7`k`V
121.stock certificate 股票 )?B~64N,+
122.audit report 审计报告 B3dA%\'
123.entity 被审计单位 p2x1xv
124.addressee of the audit report 审计报告的收件人 8pk#sJ51
125.unqualified opinion 无保留意见 Lo9G4Cu
126.qualified opinion 保留意见 O}MZ-/z=o~
127.disclaimer of opinion 无法表示意见 4W!\4Va
128.adverse opinion 否定意见 -jxWlO
129 Auditors‘Report审计报告 sB( `[5I
130 internal audit内部审计 PW*;S p
131 public sector audit政府审计 NFY|^*bll
账项基础审计accounting number-based audit c.(Ud`jc
风险导向审计方法risk-oriented audit approach >v1 y 0zx