1.audit 审计 2=
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2.attestation U?%T~!
鉴证 2T?8{yO7
3.credibility f
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可信赖程度 A]laS7Q
4.audit of financial statements 财务报表审计 W(}2R>$
5.agreed-upon procedures 执行商定程序 0.\}D:x(z
6.high levels of assurance 高水平保证 aX,6y1
7.compilation 编制 .sjv"D"
8.reliability 可靠性 {[4.<|26
9.relevance 相关性 u4tv=+jh
10.professional skepticism 职业谨慎 j.!5&^;u4
11.objectivity 客观性 e?7y$H-
12. professional competence 专业胜任能力 C);3GPp
13.Senior/CPA-in-charge 项目经理 +[ng99p
14.audit engagement letter 业务约定书 &^`[$LtYd
15.recurring audit 连续审计 6u'E}hAx|
16.the client 委托人 Aj8zFt]
17.change CPA 更换注册会计师 63(XCO
18.the existing CPA 现任注册会计师 X$Shi
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19.the successor CPA 后任注册会计师 Mp QsM-iW
20.the preceding CPA前任注册会计师 4/V;g%0uN;
21.issue the audit report 出具审计报告 b0sj0w /
22.expert 专家 #<y/m*Ota
23.the board of directors 董事会 #qu;{I#W3
24.knowledge of the entity‘ s business 了解被审计单位情况 YSzC's
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25.assess material misstatement risks评估重大错报风险 Z;z,dw
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 :IX,mDO
27.a general knowledge of ————- 初步了解―――的情况 9n49p?
28.a more knowledge of—————— 进一步了解的情况 ~g9~D}48k'
29.the prior year‘s working papers 以前年度工作底稿 O=eU38n:5u
30.minutes of meeting 会议纪要 _FNW[V
31.business risks 经营风险 t3 3\f<e
32.appropriateness 适当性 i[4!% FxB
33.accounting estimate 会计估计 Py?e+[cN
34.management representations 管理层声明 f8\D AN
35.going concern assumption 持续经营假设 mBEMwJ}O`
36.audit plan 审计计划 ?E,-P!&R
37.significant audit areas 重点审计领域 @Gw.U>"!C
38.error 错误 qm<-(Qc(W
39.fraud舞弊 d;,Jf*x\
40.modified or additional procedures 修改或追加审计程序 IB$i^
41.misappropriation of assets 侵占资产 Hh%"
42.transactions without substance 虚假交易 La28%10
43.unusual pressures 异常压力 EL%P
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44.the suspected noncompliance 涉嫌存在违法行为 guVuO
45.materialiy 重要性 '[HBKn$`
46.exceed the materiality level 超过重要性水平 [wk1p-hf
47.approach the materiality level 接近重要性水平 _R^ZXtypd
48.an acceptably low level 可接受水平 \x<,Ma=D
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ^I9U<iNIL
50.misstatements or omissions 错报或漏报 g##<d(e!}
51.aggregate 总计 #]QS
52.subsequent events 期后事项 m7`S@qG
53.adjust the financial statements 调整财务报表 L{
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54.perform additional audit procedures 实施追加的审计程序 h@]{j_$u
55.audit risk 审计风险 A#{I-*D[
56.detection risk 检查风险 RD0*]4>]
57.inappropriate audit opinion 不适当的审计意见 M;W&#Fz%
58.material misstatement 重大的错报 vM-kk:n7f
59.tolerable misstatement 可容忍错报 \vx'+}
60.the acceptable level of detection risk 可接受的检查风险 OJ7Uh_;/
61.assessed level of material misstatement risk 重大错报风险的评估水平 0eKLp8;Lh
62.simall business 小规模企业 #S]O|$&*
63.accounting system 会计系统 \[|X^8j
64.test of control 控制测试 G O"E>FyB
65.walk-through test 穿行测试 nTw:BU4jd
66.communication 沟通 R%~~'/2V
67.flow chart 流程图 ++UxzUd
68.reperformance of internal control 重新执行 w#_7,*6]
69.audit evidence 审计证据 X40JCQx{+
70.substantive procedures 实质性程序 Zx`/88!x[
71.assertions 认定 Vx:uqzw#
72.esistence 存在 3UF^Ff<wo
73.occurrence 发生 mKE'l'9A_
74.completeness 完整性 EiP N44(
75.rights and obligations 权利和义务 C^LxJG{L5
76.valuation and allocation 计价和分摊 {MN6JGb|'
77.cutoff 截止 ,<C~DSAyZ
78.accuracy 准确性 ADM!4L(s4}
79.classification 分类 _v8u%
80.inspection 检查 *NM*
81.supervision of counting 监盘 zlB[Eg^X
82.observation 观察 O>I%O^
83.confirmation 函证 <IBUl}|\
84.computation 计算 d|`8\fq
85.analytical procedures 分析程序 IF@vl
86.vouch 核对 S;/pm$?/
87.trace 追查 -;;m/QM
88.audit sampling 审计抽样 _{
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89.error 误差 >s!k"s,
90.expected error 预期误差 *=]UWM~]
91.population 总体 1vAJ(O{-
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 4#t=%}
94.sampling unit 抽样单位 ,,1y0s0`
95.statistical sampling 统计抽样 .g7\+aiTUd
96.tolerable error 可容忍误差 8M,z#D
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97.the risk of under reliance 信赖不足风险 6-\'
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98.the risk of over reliance 信赖过度风险 +;*4.}
99.the risk of incorrect rejection 误拒风险 Z^Wv(:Nr
100. the risk of incorrect acceptance 误受风险 4N1)+W8k*
101.working trial balance 试算平衡表 Nx+5r p
102.index and cross-referencing 索引和交叉索引 X)=m4\R
103.cash receipt 现金收入 n
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104.cash disbursement 现金支出 {9) HB:
105.bank statement 银行对账单 Q'hs,t1<
106.bank reconciliation 银行存款余额调节表 UZ6y3%G3^
107.balance sheet date 资产负债表日 W<TfDEEa
108.net realizable value 可变现净值 m?1r@!/y
109.storeroom 仓库 |VjD. ]I
110.sale invoice 销售发票 hZ/p'
111.price list 价目表 knfmJUT
112.positive confirmation request 积极式询证函 V}~',o<m
113.negative confirmation request 消极式询证函 T1 1>&K)
114.purchase requisition 请购单
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115.receiving report 验收报告 !w0=&/Y{R
116.gross margin 毛利 t!u>l
117.manufacturing overhead 制造费用 ,|;\)tT
118.material requisition 领料单 ;?TM_%>
119.inventory-taking 存货盘点 b2j~"9
120.bond certificate 债券 gR_Exs'K
121.stock certificate 股票 B?e]
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122.audit report 审计报告 AM#s2.@
123.entity 被审计单位 - (q7"h
124.addressee of the audit report 审计报告的收件人 5zyd;y)|'
125.unqualified opinion 无保留意见 ?k@;,l :s
126.qualified opinion 保留意见 PCa0I^d
127.disclaimer of opinion 无法表示意见 a]6dhQ`
128.adverse opinion 否定意见 FBOgaI83G
129 Auditors‘Report审计报告 ~fzuz'"^
130 internal audit内部审计 u6:$AA
131 public sector audit政府审计 YUyYVi7clq
账项基础审计accounting number-based audit QF22_D<.}J
风险导向审计方法risk-oriented audit approach H;DjM;be