1.audit 审计 zmL~]!~&
2.attestation _^xh1=Qr}n
鉴证 T?]kF-
3.credibility LcpyW=)}"V
可信赖程度 !.2CAL
4.audit of financial statements 财务报表审计 i^s`6:rNu
5.agreed-upon procedures 执行商定程序 l`M5'r]l
6.high levels of assurance 高水平保证 32bkouq
7.compilation 编制 #EQx
8.reliability 可靠性 rz[uuY7
9.relevance 相关性 f?>-yMR|
10.professional skepticism 职业谨慎 [nN\{"~O
11.objectivity 客观性 j_6` s!Yw
12. professional competence 专业胜任能力 74}eF)(me
13.Senior/CPA-in-charge 项目经理 Fyh?4!/.
14.audit engagement letter 业务约定书 yjOu]K:X
15.recurring audit 连续审计 CNpe8M=/3
16.the client 委托人 uku}Mr"p
17.change CPA 更换注册会计师 &8X
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18.the existing CPA 现任注册会计师 ,2
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19.the successor CPA 后任注册会计师 9#EHXgz
20.the preceding CPA前任注册会计师 ?LV-W
21.issue the audit report 出具审计报告 _,Rsl$Tk'
22.expert 专家 \%-E"[!
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 a$xeiy9
25.assess material misstatement risks评估重大错报风险 ,>QMyI
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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 x#
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27.a general knowledge of ————- 初步了解―――的情况 ^ =/?<C4
28.a more knowledge of—————— 进一步了解的情况 >TlW]st
29.the prior year‘s working papers 以前年度工作底稿 XYK1-m}2
30.minutes of meeting 会议纪要 /+x#V!zM
31.business risks 经营风险 Hn#GS9d_?
32.appropriateness 适当性 C`yvBt40r
33.accounting estimate 会计估计 #4P3xa
34.management representations 管理层声明 EZ%w=
35.going concern assumption 持续经营假设 c4ZuW_&:
36.audit plan 审计计划 ==h|+NFa
37.significant audit areas 重点审计领域 $IxU6=ajn
38.error 错误 L=
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39.fraud舞弊 ~$&:NB1~q
40.modified or additional procedures 修改或追加审计程序 d4y9AE@k
41.misappropriation of assets 侵占资产 DD/>{kff
42.transactions without substance 虚假交易 Xx3g3P
43.unusual pressures 异常压力 xb+RRTgj
44.the suspected noncompliance 涉嫌存在违法行为 `x{.z=xC
45.materialiy 重要性 #hD}S~
46.exceed the materiality level 超过重要性水平 t
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47.approach the materiality level 接近重要性水平 9lZAa8Rx i
48.an acceptably low level 可接受水平 "wnpiB}
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 S'
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50.misstatements or omissions 错报或漏报 0kNe?Xi
51.aggregate 总计 ,]PyDq6
52.subsequent events 期后事项 M#
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53.adjust the financial statements 调整财务报表 %1-K);SJ
54.perform additional audit procedures 实施追加的审计程序 :mXGIRi
55.audit risk 审计风险 b!'l\~`{i
56.detection risk 检查风险 T~i%j@Q.6
57.inappropriate audit opinion 不适当的审计意见 W>5vRwx00
58.material misstatement 重大的错报 ]^J+-c
59.tolerable misstatement 可容忍错报 g.B%#bfg
60.the acceptable level of detection risk 可接受的检查风险 PGPISrf
61.assessed level of material misstatement risk 重大错报风险的评估水平 d5@X#3Hd
62.simall business 小规模企业 \)OZUch
63.accounting system 会计系统 Q00R<hu@F
64.test of control 控制测试 S=0"f}Jo.
65.walk-through test 穿行测试 mR{CVU
66.communication 沟通 ,op]-CY5
67.flow chart 流程图 @~m=5C
68.reperformance of internal control 重新执行 !_
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69.audit evidence 审计证据 s<[A0=LH
70.substantive procedures 实质性程序 *4<4
71.assertions 认定 @s_3 0+
72.esistence 存在 ~L-0~
73.occurrence 发生 B.89_!/:p
74.completeness 完整性 tigT@!`$Y
75.rights and obligations 权利和义务 o&(wg(Rv
76.valuation and allocation 计价和分摊 ~bdv_|k
77.cutoff 截止 k:b/Gq`
78.accuracy 准确性 T
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79.classification 分类 j$3rJA%rN
80.inspection 检查 V]79
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81.supervision of counting 监盘 ^4c,U9J=
82.observation 观察 XDPL;(?
83.confirmation 函证 QBy{|sQ`
84.computation 计算 ,N53Iic
85.analytical procedures 分析程序 ]dvPx^`d{
86.vouch 核对 y }\r#"Z`
87.trace 追查 xK(IS:HJ*
88.audit sampling 审计抽样 ldA!ou7
89.error 误差 KAd_zkUA
90.expected error 预期误差 J,f/fPaf7
91.population 总体 q[7CPE0n
92.sampling risk 抽样风险 6cJ<9i
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93.non- sampling risk 非抽样风险 I*EJHBsQ5
94.sampling unit 抽样单位 tawe Gc%~
95.statistical sampling 统计抽样 ^:`oP"%-T
96.tolerable error 可容忍误差 3Jk[/.h
97.the risk of under reliance 信赖不足风险 MkwU<ae AB
98.the risk of over reliance 信赖过度风险 qAoAUDm
99.the risk of incorrect rejection 误拒风险 (+*
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100. the risk of incorrect acceptance 误受风险 U^MuZ
101.working trial balance 试算平衡表 8zY)J #
102.index and cross-referencing 索引和交叉索引 tR kF
103.cash receipt 现金收入 -<_QF82
104.cash disbursement 现金支出 bW53" `X
105.bank statement 银行对账单 "'m)VG
106.bank reconciliation 银行存款余额调节表 ZWO)tVw9G
107.balance sheet date 资产负债表日 j&5G\6:
108.net realizable value 可变现净值 ((XE\V\}Z
109.storeroom 仓库 L>dkrr)e
110.sale invoice 销售发票 >OV<_(
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111.price list 价目表 $.pTB(tO
112.positive confirmation request 积极式询证函 (
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113.negative confirmation request 消极式询证函 5F2_
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114.purchase requisition 请购单 Hou*lCA
115.receiving report 验收报告 Ga v"C{G
116.gross margin 毛利 ;j{7!GeKa
117.manufacturing overhead 制造费用 H+ lX-,
118.material requisition 领料单 .}q]`<]ze
119.inventory-taking 存货盘点 (&jW}1D
120.bond certificate 债券
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121.stock certificate 股票 s
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122.audit report 审计报告 En(7(qP6}
123.entity 被审计单位 g+xw$A ou
124.addressee of the audit report 审计报告的收件人 Us,)]W.S
125.unqualified opinion 无保留意见 l4rMk^>>
126.qualified opinion 保留意见 LXj5R99S
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见 ^"9*
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129 Auditors‘Report审计报告 re^Hc(8M
130 internal audit内部审计 Q$~n/
131 public sector audit政府审计 WK0
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账项基础审计accounting number-based audit p~&BChBl!=
风险导向审计方法risk-oriented audit approach `9Yn0B.