1.audit 审计 W,YzD&f=uS
2.attestation F<X)eO]tk
鉴证 y[S5
3.credibility !1!;}uzt
可信赖程度 ]*U\ gm%
4.audit of financial statements 财务报表审计 oddS~lW
5.agreed-upon procedures 执行商定程序 I(/W+
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6.high levels of assurance 高水平保证 QvK/31*QG
7.compilation 编制 ,JRYG<O_T
8.reliability 可靠性 .Xh ^L
9.relevance 相关性 WA~|:S+
10.professional skepticism 职业谨慎 |h(!CFR
11.objectivity 客观性 =)"60R7{
12. professional competence 专业胜任能力 |4pE"6A
13.Senior/CPA-in-charge 项目经理 gIep6nq1`|
14.audit engagement letter 业务约定书 b&~r
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15.recurring audit 连续审计 +"Ek?
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16.the client 委托人 &fq-U5zH
17.change CPA 更换注册会计师 c[?S}u|['
18.the existing CPA 现任注册会计师 Lie\3W
19.the successor CPA 后任注册会计师 #
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20.the preceding CPA前任注册会计师 x$I~y D
21.issue the audit report 出具审计报告 ZT95g
22.expert 专家 8$
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23.the board of directors 董事会 4VSIE"8e
24.knowledge of the entity‘ s business 了解被审计单位情况 =El.uBz{
25.assess material misstatement risks评估重大错报风险 ,\4@Ao
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 il\#R%';5
27.a general knowledge of ————- 初步了解―――的情况 &G5+bUF,
28.a more knowledge of—————— 进一步了解的情况 lQ!ukl)
29.the prior year‘s working papers 以前年度工作底稿 { ;);E
30.minutes of meeting 会议纪要 &6FRw0GX
31.business risks 经营风险 dgE|*1/0
32.appropriateness 适当性 S*?'y
33.accounting estimate 会计估计 *-T3'beg
34.management representations 管理层声明 /!oi`8D
35.going concern assumption 持续经营假设 <_8\}!
36.audit plan 审计计划 `;*%5WD%
37.significant audit areas 重点审计领域 o5mt7/5[i
38.error 错误 \06fP4?
39.fraud舞弊 o;M
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40.modified or additional procedures 修改或追加审计程序 qbu Lcy3
41.misappropriation of assets 侵占资产 /cexd_l|f
42.transactions without substance 虚假交易 1$?O5.X:
43.unusual pressures 异常压力 Xoml
44.the suspected noncompliance 涉嫌存在违法行为 oat*ORL
45.materialiy 重要性 U:c!9uhp
46.exceed the materiality level 超过重要性水平 M' "S:
47.approach the materiality level 接近重要性水平 oOBN
48.an acceptably low level 可接受水平 \=v7'Hp
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ~EW
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50.misstatements or omissions 错报或漏报 N-]h+Cnyu
51.aggregate 总计 [{ K$sd
52.subsequent events 期后事项 s{x2RDAt
53.adjust the financial statements 调整财务报表 ae{%*
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54.perform additional audit procedures 实施追加的审计程序 C^K?"800
55.audit risk 审计风险 ;gTdiwfgZ=
56.detection risk 检查风险 6Y)'p
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57.inappropriate audit opinion 不适当的审计意见 uXxyw7\W
58.material misstatement 重大的错报 Q9q:HGXxv
59.tolerable misstatement 可容忍错报 hZVF72D26
60.the acceptable level of detection risk 可接受的检查风险 acdaDY
61.assessed level of material misstatement risk 重大错报风险的评估水平 %L:e~*
62.simall business 小规模企业 z
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63.accounting system 会计系统 'D-eFJ5
64.test of control 控制测试 \,!FL))yC
65.walk-through test 穿行测试 y+_GL=J
66.communication 沟通 qS*qHT(u19
67.flow chart 流程图 8GN0487H
68.reperformance of internal control 重新执行 VzA~w`
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69.audit evidence 审计证据 Pan^@B=Q
70.substantive procedures 实质性程序 ;i
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71.assertions 认定 1mwb&j24n3
72.esistence 存在 d2'9C6t
73.occurrence 发生 {vx{Hwyv
74.completeness 完整性 CA7tI >y_
75.rights and obligations 权利和义务 -1Yt3M&
76.valuation and allocation 计价和分摊 NYM$0v`0YK
77.cutoff 截止 iSUn}%YFz!
78.accuracy 准确性 _=3H!b =
79.classification 分类 J)oa:Q
80.inspection 检查
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81.supervision of counting 监盘 ]t\fw
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82.observation 观察 2.p7fu
83.confirmation 函证 Xnt`7L<L
84.computation 计算 eVjr/nm
85.analytical procedures 分析程序 8RVNRV@g%
86.vouch 核对
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87.trace 追查 U O YM
88.audit sampling 审计抽样 Q[;!z1ur
89.error 误差 'M=(5p
90.expected error 预期误差 Q6Vy}
91.population 总体 ~j^HDHY@
92.sampling risk 抽样风险 AmM^&
93.non- sampling risk 非抽样风险 4 C/
94.sampling unit 抽样单位 c|X.&<lX
95.statistical sampling 统计抽样 ~QJD.'z
96.tolerable error 可容忍误差 { .B^
97.the risk of under reliance 信赖不足风险 Mc>]ZAz r
98.the risk of over reliance 信赖过度风险 u3R0_8
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99.the risk of incorrect rejection 误拒风险 I;qeDCM
100. the risk of incorrect acceptance 误受风险 lRi-?I|~9
101.working trial balance 试算平衡表 30-XFl
102.index and cross-referencing 索引和交叉索引 r50}j
103.cash receipt 现金收入 _&FcHwRy
104.cash disbursement 现金支出 !`hiXDk*2
105.bank statement 银行对账单 L)H7~.Dj
106.bank reconciliation 银行存款余额调节表 b7E= u0
107.balance sheet date 资产负债表日 N8m|Y]^H#
108.net realizable value 可变现净值 0t*JP
109.storeroom 仓库 BEP
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110.sale invoice 销售发票 BT: =
111.price list 价目表 n,hHh=.Fu
112.positive confirmation request 积极式询证函 %a<N[H3NV@
113.negative confirmation request 消极式询证函 vRp =L54z
114.purchase requisition 请购单 k?0yH$)'t
115.receiving report 验收报告 G#ZU^%$M,
116.gross margin 毛利 X3tpW`alo
117.manufacturing overhead 制造费用 / *Z(;-
118.material requisition 领料单 (Gf1#,/3~
119.inventory-taking 存货盘点 51;V#@CsQ
120.bond certificate 债券 o/@.*Rj>Bg
121.stock certificate 股票 M&Sjo' ( .
122.audit report 审计报告 <_=a1x
123.entity 被审计单位 Aa[p7{e
124.addressee of the audit report 审计报告的收件人 #WwQ^6ESc
125.unqualified opinion 无保留意见 /Z';#G,z
126.qualified opinion 保留意见 s+YQ
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127.disclaimer of opinion 无法表示意见 ?k<i e2
128.adverse opinion 否定意见 8G`fSac`
129 Auditors‘Report审计报告 rY4{,4V
130 internal audit内部审计 j!B+Q
131 public sector audit政府审计 3+@p
账项基础审计accounting number-based audit ogbLs)&+a
风险导向审计方法risk-oriented audit approach ;Xk-hhR