1.audit 审计 ni-4~k
2.attestation v7mg8'
鉴证 <zp|i#~
3.credibility /OeOL3Y
可信赖程度 ^K[[:7Aem
4.audit of financial statements 财务报表审计 ~"22X`;h[G
5.agreed-upon procedures 执行商定程序 79Q>t%rD[
6.high levels of assurance 高水平保证 *wV`7\@
7.compilation 编制 :JCe,1!3@
8.reliability 可靠性 &NK6U
9.relevance 相关性 cLm{gd4 W
10.professional skepticism 职业谨慎 ~}ba2dU8
11.objectivity 客观性 '/@i}
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12. professional competence 专业胜任能力 M~-jPY,+
13.Senior/CPA-in-charge 项目经理 C[nacAi
14.audit engagement letter 业务约定书 xcC^9BAj
15.recurring audit 连续审计 `:5W1D(
16.the client 委托人 <%=@Ue
17.change CPA 更换注册会计师 |1UJKJwX
18.the existing CPA 现任注册会计师 v}&J*}_XZ
19.the successor CPA 后任注册会计师 =QW:},sp
20.the preceding CPA前任注册会计师 rNeSg=j
21.issue the audit report 出具审计报告 mH7Mch|
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22.expert 专家 U&L?IT=x
23.the board of directors 董事会 d5 U+]g
24.knowledge of the entity‘ s business 了解被审计单位情况 F/U38[
25.assess material misstatement risks评估重大错报风险 2IFEl-IB[
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 5j#
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27.a general knowledge of ————- 初步了解―――的情况 pF'M
28.a more knowledge of—————— 进一步了解的情况 \-RVPa8k
29.the prior year‘s working papers 以前年度工作底稿 cfUG)-]P~
30.minutes of meeting 会议纪要 ;1>)p x**
31.business risks 经营风险 SAN/fnM
32.appropriateness 适当性 99?:
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33.accounting estimate 会计估计 ZvkBF9d
34.management representations 管理层声明 Hb@P
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35.going concern assumption 持续经营假设 Xv?'*2J
36.audit plan 审计计划 H05U{vR
37.significant audit areas 重点审计领域 ( 2i{8
38.error 错误 |gM@}!DL
39.fraud舞弊 _2nNCu (
40.modified or additional procedures 修改或追加审计程序 $s!2D"wl n
41.misappropriation of assets 侵占资产 'v_VyK*w
42.transactions without substance 虚假交易 [TX5O\g![
43.unusual pressures 异常压力 ZqJyuTPv
44.the suspected noncompliance 涉嫌存在违法行为 H+Se
45.materialiy 重要性 >kG: MJj
46.exceed the materiality level 超过重要性水平 ]B9Ut&mF;
47.approach the materiality level 接近重要性水平 }XIUz|
48.an acceptably low level 可接受水平 lwp
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 k
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50.misstatements or omissions 错报或漏报 4'U #<8
51.aggregate 总计 P> ilRb
52.subsequent events 期后事项 afj[HJbY
53.adjust the financial statements 调整财务报表 ^fT?(y_=e
54.perform additional audit procedures 实施追加的审计程序 TW~9<c
55.audit risk 审计风险 KcF#c_f
56.detection risk 检查风险 w$z]Z-
57.inappropriate audit opinion 不适当的审计意见 mNnt9F3Eq
58.material misstatement 重大的错报 KPB^>,T2{
59.tolerable misstatement 可容忍错报 i2m+s;
60.the acceptable level of detection risk 可接受的检查风险 1bpjj'2%x
61.assessed level of material misstatement risk 重大错报风险的评估水平 B&4NdL/
62.simall business 小规模企业 ,-_\Y hY>
63.accounting system 会计系统 S$1dXXT
64.test of control 控制测试 -`} d@x
65.walk-through test 穿行测试 88
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66.communication 沟通 8@d,TjJDo
67.flow chart 流程图 ul[+vpH9
68.reperformance of internal control 重新执行 KImazS^
69.audit evidence 审计证据 ,[|4{qli\
70.substantive procedures 实质性程序 EmubpUS;
71.assertions 认定 ,5/zTLd
72.esistence 存在 oO~LiK>
73.occurrence 发生 m{C
74.completeness 完整性 ;_?RPWZ;MO
75.rights and obligations 权利和义务 }
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76.valuation and allocation 计价和分摊 DXc3u^
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77.cutoff 截止
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78.accuracy 准确性 _S;Fs|p_
79.classification 分类 "[p-Iy1
80.inspection 检查 tP]-u3
81.supervision of counting 监盘 "I)`gy&
82.observation 观察 pZO`18z
83.confirmation 函证 = ,^eQZR:
84.computation 计算 |)IS[:X
85.analytical procedures 分析程序 pv){R;f
86.vouch 核对 CJ#1
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87.trace 追查 gQ~X;'
88.audit sampling 审计抽样 5p`.RWls
89.error 误差 z 2Rg`1B
90.expected error 预期误差 3CArUP
91.population 总体 E G3?C
92.sampling risk 抽样风险 S6bW?8`
93.non- sampling risk 非抽样风险 0N(o)WRv
94.sampling unit 抽样单位 95^A !
95.statistical sampling 统计抽样 UA]U_P$c
96.tolerable error 可容忍误差 ";$rcg"%X
97.the risk of under reliance 信赖不足风险 J'no{3Ktz
98.the risk of over reliance 信赖过度风险 D4e!A@LJ
99.the risk of incorrect rejection 误拒风险 ^E349c-|
100. the risk of incorrect acceptance 误受风险 )Me$BK>
101.working trial balance 试算平衡表 U5x&?n<
102.index and cross-referencing 索引和交叉索引 o9#8q_D9
103.cash receipt 现金收入 L!
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104.cash disbursement 现金支出 =w <;tb
105.bank statement 银行对账单 N56/\1R
106.bank reconciliation 银行存款余额调节表 '#p2v'A
107.balance sheet date 资产负债表日 ,2?S ua/LD
108.net realizable value 可变现净值 ^CWxYDG*
109.storeroom 仓库 B+8B<xZ
110.sale invoice 销售发票 S eTn]
111.price list 价目表 `bx}!;{lx
112.positive confirmation request 积极式询证函 z c7P 2@
113.negative confirmation request 消极式询证函 B6gn(w3
114.purchase requisition 请购单 smTPca)7s
115.receiving report 验收报告 /a:sWmxMT
116.gross margin 毛利 _BP!{~&;
117.manufacturing overhead 制造费用 WfF~\DlrD
118.material requisition 领料单 Wz]ny3K[.
119.inventory-taking 存货盘点 1 /dy@'
120.bond certificate 债券 Y ~%9TC
121.stock certificate 股票 |E#+X
122.audit report 审计报告 heN?lmC
123.entity 被审计单位 lZ![?t}2`
124.addressee of the audit report 审计报告的收件人 =@EX!]=x
125.unqualified opinion 无保留意见 y-i6StJ
126.qualified opinion 保留意见 _bm8m4Lk
127.disclaimer of opinion 无法表示意见 r[}5<S Q
128.adverse opinion 否定意见 OELh6R
129 Auditors‘Report审计报告 W+&<C#1|]
130 internal audit内部审计 />,KWHR|:
131 public sector audit政府审计 |}
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账项基础审计accounting number-based audit "cVJqW
风险导向审计方法risk-oriented audit approach 3!:?OUhx