1.audit 审计 rE;*MqYt&
2.attestation " JFx
鉴证 "}!|V)K
3.credibility sI7d?+
可信赖程度 I?uU}NK
4.audit of financial statements 财务报表审计 g&!UaJ[#9
5.agreed-upon procedures 执行商定程序 B\r2M`N5
6.high levels of assurance 高水平保证 ~m8".Z"
7.compilation 编制 ^90';ACFy
8.reliability 可靠性 \ ,ARYwd
9.relevance 相关性 E^rKS&P
10.professional skepticism 职业谨慎 #3>o^cN~8k
11.objectivity 客观性 LQ`s> q
12. professional competence 专业胜任能力 X0
Y1I}gD
13.Senior/CPA-in-charge 项目经理 Wf/r@/q
14.audit engagement letter 业务约定书 _VGAh:v
15.recurring audit 连续审计 jzI70+
E
16.the client 委托人 y^zII5|s
17.change CPA 更换注册会计师 r@ujE,D=k
18.the existing CPA 现任注册会计师 njtz,qt_;G
19.the successor CPA 后任注册会计师 =5/ow!u8
20.the preceding CPA前任注册会计师 n/6#rj^$
21.issue the audit report 出具审计报告 i'OFun+-,
22.expert 专家 T\I}s"d
23.the board of directors 董事会 ~U(`XvR\4
24.knowledge of the entity‘ s business 了解被审计单位情况 ]$Pl[Vegy
25.assess material misstatement risks评估重大错报风险 F
M;NA{
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 EudX^L5U<d
27.a general knowledge of ————- 初步了解―――的情况 k#uSH
eq7f
28.a more knowledge of—————— 进一步了解的情况
I{tY;b'w
29.the prior year‘s working papers 以前年度工作底稿
rR]U Ff
30.minutes of meeting 会议纪要 7aRtw:PQn
31.business risks 经营风险 nF>41 K
32.appropriateness 适当性 -}Zck1
33.accounting estimate 会计估计 _HF66
)X7
34.management representations 管理层声明 <}t~^E,
35.going concern assumption 持续经营假设 {,NGxqhE
36.audit plan 审计计划 pqe7a3jr
37.significant audit areas 重点审计领域 1/+d@s#t
38.error 错误 J|,Uu^7`
39.fraud舞弊 Su?e\7aj
40.modified or additional procedures 修改或追加审计程序 .2"-N5Z
41.misappropriation of assets 侵占资产 Wip@MGt
J
42.transactions without substance 虚假交易 F]e`-;
43.unusual pressures 异常压力 `NYu|:JK:
44.the suspected noncompliance 涉嫌存在违法行为 5;'(^z-bL
45.materialiy 重要性 ]8q#@%v}
46.exceed the materiality level 超过重要性水平 K+MSjQS"
47.approach the materiality level 接近重要性水平
b.I_
48.an acceptably low level 可接受水平 K8#MQR2@
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 $`
j%
z@[g
50.misstatements or omissions 错报或漏报 jq%%|J.x
51.aggregate 总计 W*S}^6ZT`
52.subsequent events 期后事项 g>G+?PY
53.adjust the financial statements 调整财务报表 |j$r@
54.perform additional audit procedures 实施追加的审计程序 fwQVx Je
55.audit risk 审计风险 A,67)li3
56.detection risk 检查风险 9gq+,g>E_
57.inappropriate audit opinion 不适当的审计意见 '
`
_TFTO
58.material misstatement 重大的错报
hr$Wt?B
59.tolerable misstatement 可容忍错报 3LGX ^J<f
60.the acceptable level of detection risk 可接受的检查风险 U
\*]cw
61.assessed level of material misstatement risk 重大错报风险的评估水平 RO+ jVY~H-
62.simall business 小规模企业 ]%M&pc3U
63.accounting system 会计系统 )5T82=[h<
64.test of control 控制测试 {uUV(FzF6
65.walk-through test 穿行测试 /tm2b<G
66.communication 沟通 |w5m2Z
67.flow chart 流程图 1WjNF i
68.reperformance of internal control 重新执行 Hjhgu=
69.audit evidence 审计证据 :o~]FVf
70.substantive procedures 实质性程序 +YZ*>ki
71.assertions 认定 W(pq_H'
72.esistence 存在 Z(j"\d!y
73.occurrence 发生 srPczVG*
74.completeness 完整性 )
<
Fq}Q86
75.rights and obligations 权利和义务 Cj%n?-
76.valuation and allocation 计价和分摊 lfvt9!SJ+/
77.cutoff 截止 %k%%3L,
78.accuracy 准确性 -pmb-#`M
79.classification 分类 QB
uX#bDV
80.inspection 检查 >$$z 6A[
81.supervision of counting 监盘 D:] QBA)C
82.observation 观察 Su/8P[q_
83.confirmation 函证 >``sM=W at
84.computation 计算 d1P|v(
`S9
85.analytical procedures 分析程序 J':X$>E|
86.vouch 核对 s\+|
ql
87.trace 追查 }7non
88.audit sampling 审计抽样 H;nEU@>"Z
89.error 误差 @C-03`JWuK
90.expected error 预期误差 NSawD.9mV
91.population 总体 xXf,j#`"
92.sampling risk 抽样风险 g.Tc>?~
93.non- sampling risk 非抽样风险 |\zzOfaO
94.sampling unit 抽样单位 apOXcZ
95.statistical sampling 统计抽样 K| dI'TnW
96.tolerable error 可容忍误差 N5[^W`Qf
97.the risk of under reliance 信赖不足风险 e Fh7#~m
98.the risk of over reliance 信赖过度风险 z$gtGrU
99.the risk of incorrect rejection 误拒风险 .k:heN2-x
100. the risk of incorrect acceptance 误受风险 },n?
101.working trial balance 试算平衡表 SJB^dI**/d
102.index and cross-referencing 索引和交叉索引 X=+|(A,BdY
103.cash receipt 现金收入 u,V_j|(e
104.cash disbursement 现金支出 V7b;q
C'
105.bank statement 银行对账单 [#=IKsO'R6
106.bank reconciliation 银行存款余额调节表 ]A;.}1'
107.balance sheet date 资产负债表日
Y-UXr8
108.net realizable value 可变现净值 (xfh 9=.
109.storeroom 仓库 G9^xv
110.sale invoice 销售发票 IRGcE&m
111.price list 价目表 :8K}e]!c1
112.positive confirmation request 积极式询证函 fat;5XL@
113.negative confirmation request 消极式询证函 #c!rx%8I
114.purchase requisition 请购单 e)= "Fq!
115.receiving report 验收报告 N4#D&5I",
116.gross margin 毛利 Ur]/kij
117.manufacturing overhead 制造费用 br^
A<@,d
118.material requisition 领料单 X n8&&w"
119.inventory-taking 存货盘点 ollsB3]]
120.bond certificate 债券
uNkJe
121.stock certificate 股票 MuJP.]5>`
122.audit report 审计报告 ]5K+W
123.entity 被审计单位 u^G Y7gah
124.addressee of the audit report 审计报告的收件人 0-~s0R89A
125.unqualified opinion 无保留意见 X% )~i[_DV
126.qualified opinion 保留意见 p}3` "L=
127.disclaimer of opinion 无法表示意见 ),CKuq>
128.adverse opinion 否定意见 RL:B.Lv/W
129 Auditors‘Report审计报告 eF]8Ar1
130 internal audit内部审计 Y)@Y$_
131 public sector audit政府审计 W]oa7VAq
账项基础审计accounting number-based audit Lb)rloca
风险导向审计方法risk-oriented audit approach >23$_'2