1.audit 审计 B6BOy~B0
2.attestation gCmGFQE-f
鉴证 uaiG(O
3.credibility "QMHY\C
可信赖程度 LTxOq|/Cq
4.audit of financial statements 财务报表审计 7{6wNc
5.agreed-upon procedures 执行商定程序 `| fF)kI
6.high levels of assurance 高水平保证 `|gCbs95
7.compilation 编制 =uHTpHR
8.reliability 可靠性 Mf?4 `LM
9.relevance 相关性 Ou/{PK}
10.professional skepticism 职业谨慎 t<4+
CC2H
11.objectivity 客观性 9rhz#w
12. professional competence 专业胜任能力 #N*~Q
13.Senior/CPA-in-charge 项目经理 O?P6rXKr
14.audit engagement letter 业务约定书 9vXrC_W9
15.recurring audit 连续审计 g%K3ah
v
16.the client 委托人 )9}z^+TH
17.change CPA 更换注册会计师 .69{GM?
18.the existing CPA 现任注册会计师 o^Ms(?K%t
19.the successor CPA 后任注册会计师 |KuH2,n0
20.the preceding CPA前任注册会计师 m$]?Jq
21.issue the audit report 出具审计报告 .^/OL}/~<
22.expert 专家 V4|pZ]
23.the board of directors 董事会 T7[ItLZ
24.knowledge of the entity‘ s business 了解被审计单位情况 w!61k \
25.assess material misstatement risks评估重大错报风险 ^s^X n QhE
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 !y6
D+<k*]
27.a general knowledge of ————- 初步了解―――的情况 K1Uur>Pk%
28.a more knowledge of—————— 进一步了解的情况 <MoWS9s!yb
29.the prior year‘s working papers 以前年度工作底稿 %N 2=: ;f
30.minutes of meeting 会议纪要 ZZ.Gp
B.
31.business risks 经营风险 0 j6/H?OT
32.appropriateness 适当性 X[R/j*K
33.accounting estimate 会计估计 nP] ~8ViS
34.management representations 管理层声明 m!g
f!
35.going concern assumption 持续经营假设 f"z96{zo
36.audit plan 审计计划 QHK$2xtq|
37.significant audit areas 重点审计领域 NI3_wV
38.error 错误 E#J+.&2
39.fraud舞弊 <}G7#xg
40.modified or additional procedures 修改或追加审计程序 fF
;-d2mF
41.misappropriation of assets 侵占资产 <~'\~Z d+
42.transactions without substance 虚假交易 `C,47 9~J
43.unusual pressures 异常压力
IS!sJ c
44.the suspected noncompliance 涉嫌存在违法行为 {@k5e)
Q
45.materialiy 重要性 k<m{Wp;-
46.exceed the materiality level 超过重要性水平 EiSS_Lc
47.approach the materiality level 接近重要性水平 5MT$n4zKu
48.an acceptably low level 可接受水平 8@Pv
nOL
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 Or0=:?4`
50.misstatements or omissions 错报或漏报 fVw+8 [d0
51.aggregate 总计 .^ soX}
52.subsequent events 期后事项 Ne
Q/#[~g
53.adjust the financial statements 调整财务报表 2}K7(y!?u
54.perform additional audit procedures 实施追加的审计程序 -|T.APxB
55.audit risk 审计风险 Dr&2qX!
56.detection risk 检查风险 %+qD-{&
57.inappropriate audit opinion 不适当的审计意见 6Z0@4_Y@B6
58.material misstatement 重大的错报 _dj_+<Y?
59.tolerable misstatement 可容忍错报 Y`w+?}(M
60.the acceptable level of detection risk 可接受的检查风险 iCnKQG
61.assessed level of material misstatement risk 重大错报风险的评估水平
LGV"WE
62.simall business 小规模企业 3 cu`U`
63.accounting system 会计系统 (i1]+.
64.test of control 控制测试 Ap=LlZ
65.walk-through test 穿行测试 6|L<
?
X
66.communication 沟通 -m3O\X
67.flow chart 流程图 V0XQG}
68.reperformance of internal control 重新执行 uPhFBD7
69.audit evidence 审计证据 O)n"a\
LD
70.substantive procedures 实质性程序 CtfI&rb[
71.assertions 认定 [td)
v,
72.esistence 存在 u?i_N0H
73.occurrence 发生
pO[ @2tF
74.completeness 完整性 nD6NLV%2x
75.rights and obligations 权利和义务 ?Mtd3F^o?
76.valuation and allocation 计价和分摊 /^SIJS@^`>
77.cutoff 截止 vWc =^tT
78.accuracy 准确性 W{<_gD9
79.classification 分类 )%I2#Q"Nt-
80.inspection 检查 1:(qoA:
81.supervision of counting 监盘
8c3Qd
82.observation 观察 v'mRch)d
83.confirmation 函证 INZsDM 9
84.computation 计算 &Ba` 3V\M
85.analytical procedures 分析程序 9Ra*bP ]1
86.vouch 核对 ~bC{R&p
87.trace 追查 h\k@7wgu
88.audit sampling 审计抽样 Js.2R$o =*
89.error 误差 Iy% fg',%
90.expected error 预期误差 V.?N29CA|
91.population 总体 ..'k+0u^
92.sampling risk 抽样风险 yPs4S?<s
93.non- sampling risk 非抽样风险 DryN}EMOKD
94.sampling unit 抽样单位 t"4RGO)jh
95.statistical sampling 统计抽样 AwN7/M~'
96.tolerable error 可容忍误差 ;/l$&:
97.the risk of under reliance 信赖不足风险
[uqe|< :
98.the risk of over reliance 信赖过度风险 ;6P#V`u
99.the risk of incorrect rejection 误拒风险 }86&?
0j.
100. the risk of incorrect acceptance 误受风险 /%fBkA#n
101.working trial balance 试算平衡表 TrD2:N}dI
102.index and cross-referencing 索引和交叉索引 84 5a%A$
103.cash receipt 现金收入 o_R<7o/d|
104.cash disbursement 现金支出 $R6iG\V5
105.bank statement 银行对账单 >zx]%
W
106.bank reconciliation 银行存款余额调节表 RvrZ
tg5
107.balance sheet date 资产负债表日 n@>h"(@i
108.net realizable value 可变现净值 S{wR Z|8U
109.storeroom 仓库 ZFYv|2l
110.sale invoice 销售发票 $De1 4
111.price list 价目表 IsP-[0it
112.positive confirmation request 积极式询证函 PxE 0b0eo
113.negative confirmation request 消极式询证函 trl
Z ^K
114.purchase requisition 请购单 -hL 0}Wy$N
115.receiving report 验收报告 5yBaxw`
116.gross margin 毛利 zB
/#[~
117.manufacturing overhead 制造费用 NX.%Rj*
118.material requisition 领料单 }(tuBJ9
119.inventory-taking 存货盘点 %8C,9q
120.bond certificate 债券 c$fi3O
121.stock certificate 股票 |W $epOLg
122.audit report 审计报告 B6qM0QW
123.entity 被审计单位 Zfwhg4G~
124.addressee of the audit report 审计报告的收件人 }Rl^7h<!
125.unqualified opinion 无保留意见 ye?4^@u u
126.qualified opinion 保留意见 !'m
MGxkEb
127.disclaimer of opinion 无法表示意见 /L |$*
Xj
128.adverse opinion 否定意见 b~$B0o)
129 Auditors‘Report审计报告 $FR1^|P/G
130 internal audit内部审计 pAK7V;sJ
131 public sector audit政府审计
xwvg@
账项基础审计accounting number-based audit q-?
k=RX`
风险导向审计方法risk-oriented audit approach Z!#
n55|