1.audit 审计 yS3x))
2.attestation ?QuFRl,ZJ
鉴证 zJ9,iJyuD
3.credibility yTDoS|B+)
可信赖程度 omRd'\ RO
4.audit of financial statements 财务报表审计 kb%W3c9HO
5.agreed-upon procedures 执行商定程序 S[u<vHy
6.high levels of assurance 高水平保证 gj'ar
7.compilation 编制 5#d(_
8.reliability 可靠性 Gf%o|kX]
9.relevance 相关性 P&F)E#Sa
10.professional skepticism 职业谨慎 "3^6
11.objectivity 客观性 KBJ|P^W5j
12. professional competence 专业胜任能力 F2:7UNy,
13.Senior/CPA-in-charge 项目经理 Vy/g;ZPU1
14.audit engagement letter 业务约定书 /kJ*WA?J
15.recurring audit 连续审计 )Z;Y,g
16.the client 委托人 {(tE pr
17.change CPA 更换注册会计师 C/cGr)|8%
18.the existing CPA 现任注册会计师 /=3g-$o{`
19.the successor CPA 后任注册会计师 u>(Q& 25
20.the preceding CPA前任注册会计师 FF_$)%YUp
21.issue the audit report 出具审计报告 S"eKiS,z
22.expert 专家 !^LvNW\|
23.the board of directors 董事会 kfVG@ o?o
24.knowledge of the entity‘ s business 了解被审计单位情况 ebao7r5@
25.assess material misstatement risks评估重大错报风险 4p-$
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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 E""/dC:B
27.a general knowledge of ————- 初步了解―――的情况 #mM&CscE
28.a more knowledge of—————— 进一步了解的情况 /f6]XP\'`+
29.the prior year‘s working papers 以前年度工作底稿 m9q%l_
30.minutes of meeting 会议纪要 Xoik%T-
31.business risks 经营风险 L;`
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32.appropriateness 适当性 N%_~cR;
33.accounting estimate 会计估计 <r\)hx0ov
34.management representations 管理层声明 O.4"h4{'
35.going concern assumption 持续经营假设 z`Q5J9_<cV
36.audit plan 审计计划 JA)gM
37.significant audit areas 重点审计领域 T,IV)aq
38.error 错误 KC]Jbm{y
39.fraud舞弊 EjF}yuq[
40.modified or additional procedures 修改或追加审计程序 P! 3$RO
41.misappropriation of assets 侵占资产 Pw7'6W1
42.transactions without substance 虚假交易 }3*h`(Bv7
43.unusual pressures 异常压力 M\<!m^~
44.the suspected noncompliance 涉嫌存在违法行为 {&;b0'!Tf
45.materialiy 重要性 :^
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46.exceed the materiality level 超过重要性水平 @t2 Q5c
47.approach the materiality level 接近重要性水平 000$ZsW?
48.an acceptably low level 可接受水平 wYxizNv,
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 JZY=2q&
50.misstatements or omissions 错报或漏报 -'0AV,{Z
51.aggregate 总计 0F3>kp4u
52.subsequent events 期后事项 GS$k
53.adjust the financial statements 调整财务报表 c,-
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54.perform additional audit procedures 实施追加的审计程序 N Hh
55.audit risk 审计风险 ?I0 i%nH
56.detection risk 检查风险 !'gz&3B~h
57.inappropriate audit opinion 不适当的审计意见 s7
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58.material misstatement 重大的错报 zo5.}mr+
59.tolerable misstatement 可容忍错报 87Uv+((H
60.the acceptable level of detection risk 可接受的检查风险 .;F+ QP0
61.assessed level of material misstatement risk 重大错报风险的评估水平 I[`2MKh
62.simall business 小规模企业 C&st7.
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63.accounting system 会计系统 Dsua13 hF
64.test of control 控制测试 =%u|8Ea*`
65.walk-through test 穿行测试 FKx9$B
66.communication 沟通 e-')SB
67.flow chart 流程图 /j)VES
68.reperformance of internal control 重新执行 MUe'xK
69.audit evidence 审计证据 :^s7#4%6
70.substantive procedures 实质性程序 bSR<d
71.assertions 认定 P3yiJ|vP
72.esistence 存在 w@ 5/mf?
73.occurrence 发生 z\h+6FCD
74.completeness 完整性 W@C56fCa
75.rights and obligations 权利和义务 0;H6b=
76.valuation and allocation 计价和分摊 )f!dG(\
77.cutoff 截止 F^NR qE
78.accuracy 准确性 ^sOm7S {
79.classification 分类 CU;
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80.inspection 检查 7, 13g)
81.supervision of counting 监盘 Vtg/,1KQ
82.observation 观察 cMWO_$
83.confirmation 函证 sKuTG93sr@
84.computation 计算 }
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85.analytical procedures 分析程序 } E#+7a
86.vouch 核对 p<zXuocQ
87.trace 追查 0;h1LI)
88.audit sampling 审计抽样 HV9SdJOf
89.error 误差 ,?`1ve_K<
90.expected error 预期误差 :.Qe=}9
91.population 总体 s4gNS
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92.sampling risk 抽样风险 <ut DZ#k
93.non- sampling risk 非抽样风险 4ufLP DH
94.sampling unit 抽样单位 pG( knu
95.statistical sampling 统计抽样 $048y
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96.tolerable error 可容忍误差 oyt//SE
97.the risk of under reliance 信赖不足风险 ZQkw}3*n
98.the risk of over reliance 信赖过度风险 N
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99.the risk of incorrect rejection 误拒风险 In
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100. the risk of incorrect acceptance 误受风险 6{$dFwl
101.working trial balance 试算平衡表 {g- DM}q
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 rH9}nL
104.cash disbursement 现金支出 :2pBv#\"qk
105.bank statement 银行对账单 {?mQqoZ?.
106.bank reconciliation 银行存款余额调节表 E)JyKm.
107.balance sheet date 资产负债表日 !"J#,e|
108.net realizable value 可变现净值 ^CPfo/!
109.storeroom 仓库 (<3lo
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110.sale invoice 销售发票 1mJ_I|98
111.price list 价目表 n6-Ic',;
112.positive confirmation request 积极式询证函 F!&pENQ
113.negative confirmation request 消极式询证函 PS
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114.purchase requisition 请购单 ,GJ>vT)
115.receiving report 验收报告 S%X\,N
116.gross margin 毛利 =_=Z;#`cXk
117.manufacturing overhead 制造费用 06^1#M$'
118.material requisition 领料单 U('<iw,Yy
119.inventory-taking 存货盘点 #a | ch6B
120.bond certificate 债券 U[QD!
121.stock certificate 股票 ix9HSa{d
122.audit report 审计报告 Dsj|~J3
123.entity 被审计单位 I26gGp
124.addressee of the audit report 审计报告的收件人 dBMe`hM)
125.unqualified opinion 无保留意见 ;(Xe
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126.qualified opinion 保留意见 )6>|bmpU
127.disclaimer of opinion 无法表示意见 uUz`= 4%A
128.adverse opinion 否定意见 'K3s4x($
129 Auditors‘Report审计报告 0R}Sw[M.
130 internal audit内部审计 Y
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131 public sector audit政府审计 +F o$o
账项基础审计accounting number-based audit F[kW:-ne@Z
风险导向审计方法risk-oriented audit approach F[CT l3X