1.audit 审计 ) CGQ}
2.attestation 7Cz~nin>7
鉴证 B=SA
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3.credibility OC! {8MR
可信赖程度 pdu1 kL
4.audit of financial statements 财务报表审计 $LP(\T([
5.agreed-upon procedures 执行商定程序 E-A9lJWr
6.high levels of assurance 高水平保证 x]^d'o:cDP
7.compilation 编制 D
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8.reliability 可靠性 WowKq0sn
9.relevance 相关性 SKG
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10.professional skepticism 职业谨慎 LkbD='\=
11.objectivity 客观性 ib,`0=0= O
12. professional competence 专业胜任能力 GSA+A7sZ
13.Senior/CPA-in-charge 项目经理 Et6j6gmif
14.audit engagement letter 业务约定书 y-pdAkDh
15.recurring audit 连续审计 KOixFn1
16.the client 委托人 :Drf]D(sMX
17.change CPA 更换注册会计师 vJE=H9E
18.the existing CPA 现任注册会计师 Ar-Vu{`
19.the successor CPA 后任注册会计师 ys=2!P-[#
20.the preceding CPA前任注册会计师 [Rj4=qq=
21.issue the audit report 出具审计报告 {i>AQ+z61f
22.expert 专家 HT7,B(.}
23.the board of directors 董事会 !t% 1G.
24.knowledge of the entity‘ s business 了解被审计单位情况 ^-%'ItVO
25.assess material misstatement risks评估重大错报风险 T;u;r@R/
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 s}zR@ !`
27.a general knowledge of ————- 初步了解―――的情况 GcM1*)$ 4
28.a more knowledge of—————— 进一步了解的情况 h;=~%2Y
29.the prior year‘s working papers 以前年度工作底稿 ]&D dy&V
30.minutes of meeting 会议纪要 y&\4Wr9m
31.business risks 经营风险 f]*;O+8$LN
32.appropriateness 适当性 QPuc{NcB>
33.accounting estimate 会计估计 +2[0q% i
34.management representations 管理层声明 |5>Tf6$(
35.going concern assumption 持续经营假设 |s/)lA:9
36.audit plan 审计计划 FQek+[ox
37.significant audit areas 重点审计领域 +9/K|SB{$
38.error 错误 8UB2 du@?
39.fraud舞弊 nJ2B*(S'v.
40.modified or additional procedures 修改或追加审计程序 le:}MM
41.misappropriation of assets 侵占资产 ^"Bhp:o2
42.transactions without substance 虚假交易 S @[]znH
43.unusual pressures 异常压力 x
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44.the suspected noncompliance 涉嫌存在违法行为 G[}v?RLI
45.materialiy 重要性 %
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46.exceed the materiality level 超过重要性水平 4(8c L?J`0
47.approach the materiality level 接近重要性水平 p3_
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48.an acceptably low level 可接受水平 u?V}pYX
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 ]ty$/{hx'
50.misstatements or omissions 错报或漏报 vhMoCLb
51.aggregate 总计 c{^1`(#?
52.subsequent events 期后事项 L IKuK#
53.adjust the financial statements 调整财务报表 wn"\@Qv G
54.perform additional audit procedures 实施追加的审计程序 +*OAClt+]
55.audit risk 审计风险 4{>r_^8
56.detection risk 检查风险 E"}%$=yK
57.inappropriate audit opinion 不适当的审计意见 BMq> Cj+
58.material misstatement 重大的错报 u.E>d9
59.tolerable misstatement 可容忍错报 #-%D(=&I
60.the acceptable level of detection risk 可接受的检查风险 ^aqQw u
61.assessed level of material misstatement risk 重大错报风险的评估水平 drpx"d[c
62.simall business 小规模企业 o^@#pU <
63.accounting system 会计系统 pZ Uy (
64.test of control 控制测试 ?* ~4~ZEE
65.walk-through test 穿行测试 JbEEI(Q>g
66.communication 沟通 r@JMf)a]
67.flow chart 流程图 f0eQq;D$K
68.reperformance of internal control 重新执行 f (C:J[;Z
69.audit evidence 审计证据 Ew4D';&;
70.substantive procedures 实质性程序 \HxF?i "
71.assertions 认定 e"1mdw"
72.esistence 存在 xM{[~Kh_x
73.occurrence 发生 ?taC
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74.completeness 完整性 9t`yv@.>N
75.rights and obligations 权利和义务 lB2F09`
76.valuation and allocation 计价和分摊 C!_=L?QT^
77.cutoff 截止 ?Kmz urG
78.accuracy 准确性 CUB;0J(
79.classification 分类 (4z_2a(Dl,
80.inspection 检查 BgN^].z&
81.supervision of counting 监盘 ka=A:biz
82.observation 观察 u;%~P 9O
83.confirmation 函证 |5(CzXR]
84.computation 计算 _e8Gt6>
85.analytical procedures 分析程序 Sc3{Y+g
86.vouch 核对 3Ch42<
87.trace 追查 J<NpA(@^
88.audit sampling 审计抽样 Cm5L99Y
89.error 误差 /0`Eux\
90.expected error 预期误差 lB_4jc
91.population 总体 `4ga~Ch
92.sampling risk 抽样风险 Bd*Ok]
93.non- sampling risk 非抽样风险 Na]ITCVR
94.sampling unit 抽样单位 )EYs+7/t
95.statistical sampling 统计抽样 1A93ol=
96.tolerable error 可容忍误差 F)=<|,b1
97.the risk of under reliance 信赖不足风险 8/B8yY-O
98.the risk of over reliance 信赖过度风险 'xEomo#
99.the risk of incorrect rejection 误拒风险 s o: o
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100. the risk of incorrect acceptance 误受风险 0(C[][a*u
101.working trial balance 试算平衡表 c.Izm+9k
102.index and cross-referencing 索引和交叉索引 I 8
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103.cash receipt 现金收入 }ub>4N[
104.cash disbursement 现金支出 cEXd#TlY~X
105.bank statement 银行对账单 )4ok@^.
106.bank reconciliation 银行存款余额调节表 }<z[t5
107.balance sheet date 资产负债表日 LvGo$f/9
108.net realizable value 可变现净值 0LGHSDb
109.storeroom 仓库 f&F9ImZ
110.sale invoice 销售发票 H[R6 ?H@$F
111.price list 价目表 xhCNiYJ|
112.positive confirmation request 积极式询证函 l"&iSq!3=
113.negative confirmation request 消极式询证函 ?mi}S${g
114.purchase requisition 请购单 E-X02A
115.receiving report 验收报告 F)l1%FCm
116.gross margin 毛利 $/u.F;
117.manufacturing overhead 制造费用 '[[IalQ?
118.material requisition 领料单 0/fwAp
119.inventory-taking 存货盘点 .K_50%s
120.bond certificate 债券
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121.stock certificate 股票 EnMc9FN(y
122.audit report 审计报告 /w5
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123.entity 被审计单位 Qm[ ) [M
124.addressee of the audit report 审计报告的收件人 4X:mb}(
125.unqualified opinion 无保留意见 E)'T;%
126.qualified opinion 保留意见 # b3 14
127.disclaimer of opinion 无法表示意见 svC
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128.adverse opinion 否定意见
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129 Auditors‘Report审计报告 .dc|?$XV
130 internal audit内部审计 Qc X
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131 public sector audit政府审计 pm}_\_
账项基础审计accounting number-based audit %~dn5t;
风险导向审计方法risk-oriented audit approach 9y\Ik/