1.audit 审计 W7V#G(cpU
2.attestation B$97"$#u
鉴证 ]tK<[8Y
3.credibility G
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可信赖程度 =cR=E{20
4.audit of financial statements 财务报表审计 Q;2kbVWY
5.agreed-upon procedures 执行商定程序 viS7+E|O
6.high levels of assurance 高水平保证 a!x?Apww
7.compilation 编制 7&|&y
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8.reliability 可靠性 Mm"0Ip2"
9.relevance 相关性 %`dVX
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10.professional skepticism 职业谨慎 NTM.Vj
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11.objectivity 客观性 jA%R8hdr_
12. professional competence 专业胜任能力 %8%0l*n'
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 L|2WTyMU
15.recurring audit 连续审计 vN)l3
16.the client 委托人
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17.change CPA 更换注册会计师 gAGcbepX
18.the existing CPA 现任注册会计师 h5H#xoCXp
19.the successor CPA 后任注册会计师 /Q9iO&Vu
20.the preceding CPA前任注册会计师 'khhn6itA
21.issue the audit report 出具审计报告 XlxB%
22.expert 专家 VelX+|w
23.the board of directors 董事会 ?0+J"FH# W
24.knowledge of the entity‘ s business 了解被审计单位情况 r<kqs,-~
25.assess material misstatement risks评估重大错报风险 }cy<$=c#E_
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 6x_D0j%^]
27.a general knowledge of ————- 初步了解―――的情况
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28.a more knowledge of—————— 进一步了解的情况 o:/ymeG
29.the prior year‘s working papers 以前年度工作底稿 \G]vTK3
30.minutes of meeting 会议纪要 6$$ku
31.business risks 经营风险 z"@UNypc,
32.appropriateness 适当性 f'M7x6W
33.accounting estimate 会计估计 O#D
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34.management representations 管理层声明 .sPa${
35.going concern assumption 持续经营假设 Je~Ybh
36.audit plan 审计计划 ivl_=
37.significant audit areas 重点审计领域 EtvYIfemr
38.error 错误 #>\8m+h 9
39.fraud舞弊 lLeN`{?
40.modified or additional procedures 修改或追加审计程序 7;:Uv=
41.misappropriation of assets 侵占资产 KA0_uty/T
42.transactions without substance 虚假交易 L/J)OJe\
43.unusual pressures 异常压力 W\yaovAt
44.the suspected noncompliance 涉嫌存在违法行为 {W# VUB
45.materialiy 重要性 ulnlRx
46.exceed the materiality level 超过重要性水平 Wp$'#HhB
47.approach the materiality level 接近重要性水平 *[['X%f
48.an acceptably low level 可接受水平 2SVJKX_V+
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 `zRm
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50.misstatements or omissions 错报或漏报 M)CE%
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51.aggregate 总计 6/ thhP3`-
52.subsequent events 期后事项 < G:G/
53.adjust the financial statements 调整财务报表 !"x&tF
54.perform additional audit procedures 实施追加的审计程序 iYxpIqWw
55.audit risk 审计风险 HOAgRhzE
56.detection risk 检查风险 {B
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57.inappropriate audit opinion 不适当的审计意见 a)Ca:p
58.material misstatement 重大的错报 4m$Xjj`v
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59.tolerable misstatement 可容忍错报 4~/3MG
60.the acceptable level of detection risk 可接受的检查风险 r$Ck:Q}
61.assessed level of material misstatement risk 重大错报风险的评估水平 b6UD!tXp
62.simall business 小规模企业 >)PcK
63.accounting system 会计系统 ;7Y4v`m
64.test of control 控制测试 R k).D6
65.walk-through test 穿行测试 rYMHc@a9(
66.communication 沟通 H-.8{8
67.flow chart 流程图 tO^KCnL
68.reperformance of internal control 重新执行 eyGY8fF8$
69.audit evidence 审计证据 #\fxU:z~r
70.substantive procedures 实质性程序 P 6|\
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71.assertions 认定
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72.esistence 存在 ^h@1t FF
73.occurrence 发生 PKM8MY
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74.completeness 完整性 S>pbplE
75.rights and obligations 权利和义务 YAf`Fnmw
76.valuation and allocation 计价和分摊 mxV0"$'Fm
77.cutoff 截止 `by\@xQ)
78.accuracy 准确性 Pb^Mc <j
79.classification 分类 L.@o
80.inspection 检查 7 a}qnk%
81.supervision of counting 监盘 sh %snLw
82.observation 观察 qj5V<c;h%W
83.confirmation 函证 B@W`AD1^{
84.computation 计算 <X_I`
85.analytical procedures 分析程序 _ *O^|QbM
86.vouch 核对 g"iLhm`L
87.trace 追查 A<VNttgG
88.audit sampling 审计抽样 80M"`6
89.error 误差 f 6h!wx
90.expected error 预期误差 M1/Rba Q
91.population 总体 (E*eq-8
92.sampling risk 抽样风险 vA*Ud;%R
93.non- sampling risk 非抽样风险 (0T6kD
94.sampling unit 抽样单位 'bXm,Ed
95.statistical sampling 统计抽样 czV][\5
96.tolerable error 可容忍误差 F#w=
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97.the risk of under reliance 信赖不足风险 .*s1d)\:
98.the risk of over reliance 信赖过度风险 b!R\ u1b
99.the risk of incorrect rejection 误拒风险 I(*4N^9++
100. the risk of incorrect acceptance 误受风险 #;
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101.working trial balance 试算平衡表 ljij/ C=
102.index and cross-referencing 索引和交叉索引 ul$^]ZWkI
103.cash receipt 现金收入 .
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104.cash disbursement 现金支出 sacaL4[_<
105.bank statement 银行对账单 yqm^4)Dp
106.bank reconciliation 银行存款余额调节表 c.u$NnDU6
107.balance sheet date 资产负债表日 M@V.?;F},
108.net realizable value 可变现净值 C[ ehw
109.storeroom 仓库 ;:[!I ]E0
110.sale invoice 销售发票 pUs s_3
111.price list 价目表 +d0&(b
112.positive confirmation request 积极式询证函 MW^,l=kqW)
113.negative confirmation request 消极式询证函 SG{> t*E
114.purchase requisition 请购单 Q}N.DM@d3
115.receiving report 验收报告 cbo
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116.gross margin 毛利 ix<sorR H
117.manufacturing overhead 制造费用 S(c ,Sinc
118.material requisition 领料单 5m`@ 4%)zp
119.inventory-taking 存货盘点 .&A
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120.bond certificate 债券 Jbud_.h9
121.stock certificate 股票 3:f<cy
122.audit report 审计报告 9~^%v zM
123.entity 被审计单位 LP8Stj JP
124.addressee of the audit report 审计报告的收件人 a3wTcp "r
125.unqualified opinion 无保留意见 ZLBv\VQ
126.qualified opinion 保留意见 meHAa`
127.disclaimer of opinion 无法表示意见 $DmWK_A
128.adverse opinion 否定意见 5h9`lS2
129 Auditors‘Report审计报告 +)#d+@-
130 internal audit内部审计 ;hz"`{(JY
131 public sector audit政府审计 R$<LEwjSw
账项基础审计accounting number-based audit c5?;^a[
风险导向审计方法risk-oriented audit approach /hPgOaB