1.audit 审计 %, Pwo{SH
2.attestation /2<1/[#
鉴证 .4t-5,7s%
3.credibility #o(c=
可信赖程度 /3(|P
4.audit of financial statements 财务报表审计 eJ=K*t|
5.agreed-upon procedures 执行商定程序 ls^|j%$J
6.high levels of assurance 高水平保证 82EH'C
7.compilation 编制 yY3Mv/R
8.reliability 可靠性 i*T>,z
9.relevance 相关性 e>OYJd0s
10.professional skepticism 职业谨慎 <9BM%
11.objectivity 客观性 |i}5vT78
12. professional competence 专业胜任能力 I3#h
13.Senior/CPA-in-charge 项目经理 fsA-}Qc
14.audit engagement letter 业务约定书 gz,x6mnQ
15.recurring audit 连续审计 |JR;E$
16.the client 委托人 2l8TX #K
17.change CPA 更换注册会计师 Jd
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18.the existing CPA 现任注册会计师 /+11`B09
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 cAL*Md8+
21.issue the audit report 出具审计报告 {<p-/|Z52
22.expert 专家 8,5H^Bi
23.the board of directors 董事会 N?RJuDW
24.knowledge of the entity‘ s business 了解被审计单位情况 VSxls
25.assess material misstatement risks评估重大错报风险 2I!L+j_
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 ,{pC1A@s
27.a general knowledge of ————- 初步了解―――的情况 U&(TqRi,
28.a more knowledge of—————— 进一步了解的情况 {m<NPtp910
29.the prior year‘s working papers 以前年度工作底稿 |?kZfr&9q
30.minutes of meeting 会议纪要 "G(^v?x:P
31.business risks 经营风险 h=1cD\^|qw
32.appropriateness 适当性 DKvNQ:fI>9
33.accounting estimate 会计估计 A3!xYG=+
34.management representations 管理层声明 tW=,o&C=
35.going concern assumption 持续经营假设 KBb{Z;%
36.audit plan 审计计划 RfZZqeU
37.significant audit areas 重点审计领域 x+X^K_*
38.error 错误 SU {U+
39.fraud舞弊 +FYQ7UE
40.modified or additional procedures 修改或追加审计程序 5@:c6(5$
41.misappropriation of assets 侵占资产 <+/:}S4w)
42.transactions without substance 虚假交易 TqZ&X|G
43.unusual pressures 异常压力 M.[A%_|P
44.the suspected noncompliance 涉嫌存在违法行为 ?)60JWOJ1
45.materialiy 重要性 W,g0n=2V
46.exceed the materiality level 超过重要性水平 t!u{sr{j=
47.approach the materiality level 接近重要性水平 I1TzPe
48.an acceptably low level 可接受水平 X-Q;4M-CJ
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 f:).wi
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50.misstatements or omissions 错报或漏报 Py3Y*YP
51.aggregate 总计 xpzQ"'be
52.subsequent events 期后事项 ~kkwPs2V
53.adjust the financial statements 调整财务报表 fG^#G/n2
54.perform additional audit procedures 实施追加的审计程序 RyJN=;5p
55.audit risk 审计风险 V&j
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56.detection risk 检查风险 MmvMuX]#)
57.inappropriate audit opinion 不适当的审计意见 _kJ?mTk
58.material misstatement 重大的错报 DH5]Kzb/
59.tolerable misstatement 可容忍错报 (ohza<X;6
60.the acceptable level of detection risk 可接受的检查风险 .ZB/!WiF
61.assessed level of material misstatement risk 重大错报风险的评估水平 hZudVBn
62.simall business 小规模企业 z;74(5?q
63.accounting system 会计系统 =N+Ou5D
64.test of control 控制测试 2u>
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65.walk-through test 穿行测试 mp\`9j+{
66.communication 沟通 N?7vcN+-t)
67.flow chart 流程图 p-6(>,+E[
68.reperformance of internal control 重新执行 YTtuR`
69.audit evidence 审计证据 Je5UVf3>2&
70.substantive procedures 实质性程序 RgPY,\_9+
71.assertions 认定 q,W6wM;,E
72.esistence 存在 0(
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73.occurrence 发生 |.s#m^"
74.completeness 完整性 @t;WdbxB%
75.rights and obligations 权利和义务 HifU65"8
76.valuation and allocation 计价和分摊 !JkH$~
77.cutoff 截止 j.5;0b_L^
78.accuracy 准确性 mJ>@Dh3>G
79.classification 分类 Gm]]Z_
80.inspection 检查 wl*"Vagb
81.supervision of counting 监盘 o`!7~n
82.observation 观察 gEE6O%]g
83.confirmation 函证 )bM #s">Y
84.computation 计算 kH)JBx.
85.analytical procedures 分析程序 icX$<lD
86.vouch 核对 (IrX\Y
87.trace 追查 }-e
88.audit sampling 审计抽样 !Gphs`YI
89.error 误差 u_5O<UP5
90.expected error 预期误差 LB)sk$)
91.population 总体 /pa8>_, ~
92.sampling risk 抽样风险 Fe
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93.non- sampling risk 非抽样风险 L
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94.sampling unit 抽样单位 5&uS700
95.statistical sampling 统计抽样 mNvK|bTUT
96.tolerable error 可容忍误差 zW@OSKq4
97.the risk of under reliance 信赖不足风险 dwQ*OxFl
98.the risk of over reliance 信赖过度风险 wc-ll&0Z
99.the risk of incorrect rejection 误拒风险 $S"QyAH~-a
100. the risk of incorrect acceptance 误受风险 R/yOy^<
101.working trial balance 试算平衡表 S[J=d%(
102.index and cross-referencing 索引和交叉索引 G isI/Ir[
103.cash receipt 现金收入 8Jz/'
104.cash disbursement 现金支出 n(mS
105.bank statement 银行对账单 `f@VX
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106.bank reconciliation 银行存款余额调节表 Ozygr?*X
107.balance sheet date 资产负债表日 ]Tje6iF
108.net realizable value 可变现净值 t*fG;YOg
109.storeroom 仓库 "dKYJ&$
110.sale invoice 销售发票 S+i .@N.^
111.price list 价目表 pearf2F
112.positive confirmation request 积极式询证函 5>XrNc91
113.negative confirmation request 消极式询证函 '.@'^80iQ
114.purchase requisition 请购单 r "
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115.receiving report 验收报告 [N|/d#
116.gross margin 毛利 -zeodv7
117.manufacturing overhead 制造费用 R|Oy/RGY$
118.material requisition 领料单 kXj%thDx
119.inventory-taking 存货盘点
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120.bond certificate 债券 U`j[Ni}"
121.stock certificate 股票 6zQ {Y"0
122.audit report 审计报告 ^
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123.entity 被审计单位 bb6
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124.addressee of the audit report 审计报告的收件人 $RQ7rL3g{
125.unqualified opinion 无保留意见 nP9@yI*7
126.qualified opinion 保留意见 :'OCQ.[{s
127.disclaimer of opinion 无法表示意见 3^LSK7.:
128.adverse opinion 否定意见 9`8\<a'rU
129 Auditors‘Report审计报告 $ {$XJ
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130 internal audit内部审计 q\q V~G`
131 public sector audit政府审计 e JMD8#
账项基础审计accounting number-based audit dVDQ^O&
风险导向审计方法risk-oriented audit approach s$I
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