1.audit 审计 aJ!(c}N~97
2.attestation B: '}SA{
鉴证 tx$i(
3.credibility l7{]jKJue
可信赖程度 ]YQ!i@Y
4.audit of financial statements 财务报表审计 #9R[%R7Nz
5.agreed-upon procedures 执行商定程序 R,3E_me"}
6.high levels of assurance 高水平保证 t=-t xnlr<
7.compilation 编制 $ 12mS
8.reliability 可靠性 tQ:g#EqL9B
9.relevance 相关性 {c
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10.professional skepticism 职业谨慎 os:/
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11.objectivity 客观性 A$6T)
12. professional competence 专业胜任能力 ">{Ruv}$
13.Senior/CPA-in-charge 项目经理 ^[UWG^d
14.audit engagement letter 业务约定书 >rbHpLm1`
15.recurring audit 连续审计 6[b?ckvi
16.the client 委托人 UxGr+q
17.change CPA 更换注册会计师 0n FEPMO
18.the existing CPA 现任注册会计师 ,H_b@$]n8
19.the successor CPA 后任注册会计师 tEU}?k+:j)
20.the preceding CPA前任注册会计师 i146@<\G{P
21.issue the audit report 出具审计报告 &1=J
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22.expert 专家 g431+O0K1
23.the board of directors 董事会 y_s^dQe
24.knowledge of the entity‘ s business 了解被审计单位情况 rP5&&Hso
25.assess material misstatement risks评估重大错报风险 asT/hs
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Fi7G S;
27.a general knowledge of ————- 初步了解―――的情况 'ycr/E&m{
28.a more knowledge of—————— 进一步了解的情况 ">8]Oi;g
29.the prior year‘s working papers 以前年度工作底稿 ] "ZL<?3g
30.minutes of meeting 会议纪要 |JUb 1|gi
31.business risks 经营风险 S":55YQev!
32.appropriateness 适当性 ^)JUl!5j]C
33.accounting estimate 会计估计 eT(/D/jan
34.management representations 管理层声明 @yGK$<R
35.going concern assumption 持续经营假设 S!LLC{
36.audit plan 审计计划 z~O#0Q!
37.significant audit areas 重点审计领域 #
38.error 错误 bqo+b{i\
39.fraud舞弊 AX`>y@I
40.modified or additional procedures 修改或追加审计程序 "7> o"FQ
41.misappropriation of assets 侵占资产 A#b`{C~l
42.transactions without substance 虚假交易 G}2DZ=&>'
43.unusual pressures 异常压力 !!{!T;)l
44.the suspected noncompliance 涉嫌存在违法行为 !Q/%N#
45.materialiy 重要性 ;s^br17z~
46.exceed the materiality level 超过重要性水平 4R c_C0O
47.approach the materiality level 接近重要性水平 {6y@;Fd
48.an acceptably low level 可接受水平 A:-M RhE9X
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 v+), u
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50.misstatements or omissions 错报或漏报 =XRTeIZ
51.aggregate 总计 YK=o[nPmK
52.subsequent events 期后事项 B-R& v8F
53.adjust the financial statements 调整财务报表 Mk3~%`
54.perform additional audit procedures 实施追加的审计程序 vU4Gw4
55.audit risk 审计风险 *mvDh9v
56.detection risk 检查风险 35;UE2d)<
57.inappropriate audit opinion 不适当的审计意见 t PJW|wo
58.material misstatement 重大的错报 6~oo.6bA
59.tolerable misstatement 可容忍错报 Gp l
60.the acceptable level of detection risk 可接受的检查风险 NcuZw?
61.assessed level of material misstatement risk 重大错报风险的评估水平 UY ^dFbJ
62.simall business 小规模企业 q7z;b A
63.accounting system 会计系统 Y=NXfTc
64.test of control 控制测试 p aQ"[w
65.walk-through test 穿行测试 (O[:-Aqm
66.communication 沟通 A"Prgf
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67.flow chart 流程图 o4[
68.reperformance of internal control 重新执行 |vGb,&3
69.audit evidence 审计证据 '\,|B
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70.substantive procedures 实质性程序 Gz_[|,i
71.assertions 认定 !1X^lFf;~
72.esistence 存在 2cB){.E
73.occurrence 发生 A89n^@
74.completeness 完整性
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75.rights and obligations 权利和义务 ]_hrYjX;
76.valuation and allocation 计价和分摊 #1-2)ZO.
77.cutoff 截止 T?DX|?2X
78.accuracy 准确性 ?<*mIf:?
79.classification 分类 o 94]:$=~
80.inspection 检查 ,/bSa/x`
81.supervision of counting 监盘 `U.VfQR:
82.observation 观察 Q.b<YRZ
83.confirmation 函证 'XbrO|%
84.computation 计算 tM%
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85.analytical procedures 分析程序 +,g"8&>
86.vouch 核对 FX
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87.trace 追查 .5tE, (<?
88.audit sampling 审计抽样 ].!^BYNht
89.error 误差 z{>p<)h
90.expected error 预期误差 e@`"V,i
91.population 总体 u2FD@Xq?
92.sampling risk 抽样风险 rw|;?a0
93.non- sampling risk 非抽样风险 ycPGv.6
94.sampling unit 抽样单位 TwaK>t96[
95.statistical sampling 统计抽样 -|FSdzvg
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 +H4H$H
98.the risk of over reliance 信赖过度风险 2omKP,9,2
99.the risk of incorrect rejection 误拒风险 2!Gb4
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100. the risk of incorrect acceptance 误受风险 Q4[^JQsR2
101.working trial balance 试算平衡表 xMpQPTte
102.index and cross-referencing 索引和交叉索引 @[=K`n:n_
103.cash receipt 现金收入 k$NNpv&;d
104.cash disbursement 现金支出 $;V?xZm[
105.bank statement 银行对账单 c1wP/?|.>
106.bank reconciliation 银行存款余额调节表 fPA5]a9
107.balance sheet date 资产负债表日 jG E=7
108.net realizable value 可变现净值 p$:ERI
109.storeroom 仓库 } 5nVZ
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110.sale invoice 销售发票 "R!)"B==
111.price list 价目表
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112.positive confirmation request 积极式询证函 HtN!Hgpwg
113.negative confirmation request 消极式询证函 c@&`!e
114.purchase requisition 请购单 f~rq)2V:
115.receiving report 验收报告 CI}zu;4|
116.gross margin 毛利 zZhA]J
117.manufacturing overhead 制造费用 GdlzpBl
118.material requisition 领料单 Rn4Bl8z'>
119.inventory-taking 存货盘点 U?[_ d
120.bond certificate 债券 jfOqE*frl!
121.stock certificate 股票 p!_3j^"{
122.audit report 审计报告 X%sMna)
123.entity 被审计单位 }}Kjb
124.addressee of the audit report 审计报告的收件人 ~Q3y3,x
125.unqualified opinion 无保留意见 `Vf k.OP
126.qualified opinion 保留意见 m) -DrbE
127.disclaimer of opinion 无法表示意见 jI;iTKjB(
128.adverse opinion 否定意见 :ot^bAyt|
129 Auditors‘Report审计报告 K!cLEG!G
130 internal audit内部审计 )<+t#5"
131 public sector audit政府审计 DDwj[' R
账项基础审计accounting number-based audit JK/VIu&!
风险导向审计方法risk-oriented audit approach fK?/o]vq