1.audit 审计 z.:{
2.attestation n}qHt0N
鉴证 @
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3.credibility (KHTgZ6
可信赖程度 h@T}WZv
4.audit of financial statements 财务报表审计 n~l )7_G
5.agreed-upon procedures 执行商定程序 $L.0$-je4
6.high levels of assurance 高水平保证 0}c*u) ,
7.compilation 编制 n< [np;\
8.reliability 可靠性
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9.relevance 相关性 Rv6{'\:
10.professional skepticism 职业谨慎 d^IOB
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11.objectivity 客观性 k=O2s'F`
12. professional competence 专业胜任能力 9/RbfV[)
13.Senior/CPA-in-charge 项目经理 I -i)D
14.audit engagement letter 业务约定书 'N],d&fu^^
15.recurring audit 连续审计 z_eP
16.the client 委托人 uRKCvsi sX
17.change CPA 更换注册会计师 vfJ}t#%UH
18.the existing CPA 现任注册会计师 2"NRnCx*
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 phUno2fH
21.issue the audit report 出具审计报告 -3X#$k8
22.expert 专家 Wy,DA^\ef
23.the board of directors 董事会 _n2PoE:5@P
24.knowledge of the entity‘ s business 了解被审计单位情况 BUv;BzyV
25.assess material misstatement risks评估重大错报风险 FZnkQ
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 9tXLC|yl?
27.a general knowledge of ————- 初步了解―――的情况 @?{n`K7{`
28.a more knowledge of—————— 进一步了解的情况 mUzNrkG(G
29.the prior year‘s working papers 以前年度工作底稿 $GUSTV
30.minutes of meeting 会议纪要 \w^iSK-
31.business risks 经营风险 ` &|Rs
32.appropriateness 适当性 X4&{/;$
33.accounting estimate 会计估计 O
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34.management representations 管理层声明 +M
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35.going concern assumption 持续经营假设 \CB{Ut+s
36.audit plan 审计计划 tsU.c"^n
37.significant audit areas 重点审计领域 GdR>S('
38.error 错误 ,v$gQU2
39.fraud舞弊 N-
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40.modified or additional procedures 修改或追加审计程序 ,>2ijk#
41.misappropriation of assets 侵占资产 U}6'_ PRQ
42.transactions without substance 虚假交易 ()K%Rn
43.unusual pressures 异常压力 'rRo2oTN
44.the suspected noncompliance 涉嫌存在违法行为 _$0<]O$
45.materialiy 重要性 *4
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46.exceed the materiality level 超过重要性水平 9IMtqL&
47.approach the materiality level 接近重要性水平 [Ym?"YwVX
48.an acceptably low level 可接受水平 Rs{L
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 abWmPi
50.misstatements or omissions 错报或漏报 lKI1bs]i
51.aggregate 总计 *(s+u~, I
52.subsequent events 期后事项 8=T;R&U^M
53.adjust the financial statements 调整财务报表 ]~87
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54.perform additional audit procedures 实施追加的审计程序 4kNf4l9Y
55.audit risk 审计风险 r`i<XGPJ%
56.detection risk 检查风险 KB7CO:
57.inappropriate audit opinion 不适当的审计意见 jio1#&
58.material misstatement 重大的错报 [L|H1ll
59.tolerable misstatement 可容忍错报 vML01SAi
60.the acceptable level of detection risk 可接受的检查风险 Gk8"f
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61.assessed level of material misstatement risk 重大错报风险的评估水平 >;nE.]
62.simall business 小规模企业 WDSkk"#TF
63.accounting system 会计系统 ;)5d
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64.test of control 控制测试 q>%KIBh(
65.walk-through test 穿行测试 LS N
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66.communication 沟通 yVUA7IY
67.flow chart 流程图 :+/V
68.reperformance of internal control 重新执行 2K!3+D"
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 PLKp<kg
71.assertions 认定 $f*N
72.esistence 存在 $=4T# W=m
73.occurrence 发生 ={W;8BUV%^
74.completeness 完整性 5 r"`c
75.rights and obligations 权利和义务 yd`xmc)
76.valuation and allocation 计价和分摊 ._~_OVU
77.cutoff 截止 26yv
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78.accuracy 准确性 234OJ?
79.classification 分类 F5gL-\6
80.inspection 检查 V
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81.supervision of counting 监盘
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82.observation 观察 >,y291p2
83.confirmation 函证 ]=2Ba<)m
84.computation 计算 _jR%o1Y}
85.analytical procedures 分析程序 ?&_
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86.vouch 核对 \ZigG{
87.trace 追查 rm;'/l8Y-E
88.audit sampling 审计抽样 IwKhun
89.error 误差 gtyo~f
90.expected error 预期误差 GX&BUP\
91.population 总体 \$/)o1SG
92.sampling risk 抽样风险 KIC5U50J
93.non- sampling risk 非抽样风险 m(s(2
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94.sampling unit 抽样单位 M3o dyO(
95.statistical sampling 统计抽样 >zFe)
96.tolerable error 可容忍误差 wXMKQ)$(
97.the risk of under reliance 信赖不足风险 D*o_IrG_(
98.the risk of over reliance 信赖过度风险 CuR\JKdRo
99.the risk of incorrect rejection 误拒风险 (#BkL:dg
100. the risk of incorrect acceptance 误受风险 Y
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101.working trial balance 试算平衡表 xpxUn8.
102.index and cross-referencing 索引和交叉索引 5:Pp62
103.cash receipt 现金收入 l{>fma]7
104.cash disbursement 现金支出 HlqCL1\<
105.bank statement 银行对账单 #25Z,UU
106.bank reconciliation 银行存款余额调节表 }Xr-xh\v
107.balance sheet date 资产负债表日 @vss:'l
108.net realizable value 可变现净值 & 1p\.Y
109.storeroom 仓库 B&Q\J>l9S
110.sale invoice 销售发票 @ H=
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111.price list 价目表 ]{{A/ j\
112.positive confirmation request 积极式询证函 =dHM)O
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113.negative confirmation request 消极式询证函 WM
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114.purchase requisition 请购单 X]U,`oE)9
115.receiving report 验收报告 J_C<Erx[O
116.gross margin 毛利 ;o8C(5xE|
117.manufacturing overhead 制造费用 ]@Y8 !
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118.material requisition 领料单 iE=Yh
119.inventory-taking 存货盘点 /1F%w8Iqh
120.bond certificate 债券 l9lBhltOH
121.stock certificate 股票 mp!KPw08':
122.audit report 审计报告 Y;8Y s&/t
123.entity 被审计单位 [mn@/qf
124.addressee of the audit report 审计报告的收件人 ;n%SjQ'%
125.unqualified opinion 无保留意见 4*}[h9J}\
126.qualified opinion 保留意见 9W:oo:dK F
127.disclaimer of opinion 无法表示意见 uz-,)
128.adverse opinion 否定意见 V&;1
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129 Auditors‘Report审计报告 Y ( x_bJ
130 internal audit内部审计 9 [v=`
131 public sector audit政府审计 Ve*NM|jg
账项基础审计accounting number-based audit gELk u .
风险导向审计方法risk-oriented audit approach `uM:>