1.audit 审计 #OKzJ"g
2.attestation ?NZKu6
鉴证 :wJ=t/ho
3.credibility {
jnQoxN
可信赖程度 }nDKSC/[V!
4.audit of financial statements 财务报表审计 u.wm;e
K[
5.agreed-upon procedures 执行商定程序 F)we^'X
6.high levels of assurance 高水平保证 6
B)3SC
7.compilation 编制 xS) njuq4
8.reliability 可靠性 SCClD6k=V
9.relevance 相关性 4
7R4gs#W
10.professional skepticism 职业谨慎 !%' 1x2?
11.objectivity 客观性 8]6u]3q#
12. professional competence 专业胜任能力 K|-?1)Um
13.Senior/CPA-in-charge 项目经理 +?[,y
14.audit engagement letter 业务约定书 JJHr<|K
15.recurring audit 连续审计 6~KtT{MYQ
16.the client 委托人 gO*:<B g
17.change CPA 更换注册会计师 VtX9}<Ch~
18.the existing CPA 现任注册会计师 |sN>/89=/
19.the successor CPA 后任注册会计师 I$K? ,
20.the preceding CPA前任注册会计师 5c btMNP
21.issue the audit report 出具审计报告 ;\@co5.=
22.expert 专家 $M F
U9<O
23.the board of directors 董事会 o2
=UUD&
24.knowledge of the entity‘ s business 了解被审计单位情况 \#P>k;D
25.assess material misstatement risks评估重大错报风险 d,fX3
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 wN [mU
27.a general knowledge of ————- 初步了解―――的情况 O2|[g8(_F
28.a more knowledge of—————— 进一步了解的情况 ,EyZ2`|
29.the prior year‘s working papers 以前年度工作底稿 HS{a^c%
30.minutes of meeting 会议纪要 gC81ICM
31.business risks 经营风险 [|gh q
32.appropriateness 适当性 NZ(c>r6
33.accounting estimate 会计估计 OI3UC=G
34.management representations 管理层声明 bI)ItC_wf!
35.going concern assumption 持续经营假设
?*i qg[:
36.audit plan 审计计划 0h~Iua5
37.significant audit areas 重点审计领域 " gB.
38.error 错误 xtef1 8i>
39.fraud舞弊 yoKl.U"&
40.modified or additional procedures 修改或追加审计程序 8r^~`rL
41.misappropriation of assets 侵占资产 $vNz^!zgV
42.transactions without substance 虚假交易 jd9GueV*(
43.unusual pressures 异常压力 p@H]F<
44.the suspected noncompliance 涉嫌存在违法行为 :DP%>H|
45.materialiy 重要性 ,f`435R
46.exceed the materiality level 超过重要性水平 ]I
9Hbw
47.approach the materiality level 接近重要性水平 c[:OK9TH
48.an acceptably low level 可接受水平 / ,3,l^kZ
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 +*2wGAT
50.misstatements or omissions 错报或漏报 2c>e Mfa
51.aggregate 总计 tETT\y|'
52.subsequent events 期后事项 k!e \O> +
53.adjust the financial statements 调整财务报表 G[4TT#
54.perform additional audit procedures 实施追加的审计程序 OhmKjY/}
55.audit risk 审计风险 V[f-Nj Kf
56.detection risk 检查风险 $x,?+N
57.inappropriate audit opinion 不适当的审计意见 %G6ml,
58.material misstatement 重大的错报 ,?Pn-aC+
59.tolerable misstatement 可容忍错报 e0O2>w
60.the acceptable level of detection risk 可接受的检查风险 1O
bxQ_x
61.assessed level of material misstatement risk 重大错报风险的评估水平 vn"2"hPF|
62.simall business 小规模企业 )clSW
63.accounting system 会计系统 csg:#-gE
64.test of control 控制测试 G}aw{Vbg_
65.walk-through test 穿行测试 tlw$/tMa
66.communication 沟通 LG6VeYe|\X
67.flow chart 流程图 6X(Yv2X&4%
68.reperformance of internal control 重新执行 (lwrk(
69.audit evidence 审计证据 ,}15Cse
70.substantive procedures 实质性程序 5'f4=J$Z)
71.assertions 认定 aC0[ OmbG
72.esistence 存在 O5HK2Xg,C
73.occurrence 发生 %Gp%l
74.completeness 完整性 5~T`R~Uqb
75.rights and obligations 权利和义务 }Z
T{
76.valuation and allocation 计价和分摊 S pxkB!
77.cutoff 截止
:[:5^R
78.accuracy 准确性 J+f
.r|?
79.classification 分类 y,&UST
80.inspection 检查 "0o1M\6Z
81.supervision of counting 监盘 l2uh"!
82.observation 观察 (4_7ICFI
83.confirmation 函证 OU;R;=/]
84.computation 计算 .'o<.\R8
85.analytical procedures 分析程序 x\t)uM%
86.vouch 核对 T'9I&h%\
87.trace 追查 ,L#Qy>MOb
88.audit sampling 审计抽样 c"BFkw
89.error 误差 K8NoY6
90.expected error 预期误差 `]^0lD=e
I
91.population 总体 pEk^
;
92.sampling risk 抽样风险 UpL1C~&
93.non- sampling risk 非抽样风险 ;-p1z%
u
94.sampling unit 抽样单位 ' uvTOgP,
95.statistical sampling 统计抽样
nU]n]gd
96.tolerable error 可容忍误差 Wz)O,X^
97.the risk of under reliance 信赖不足风险 !mNXPqnN
98.the risk of over reliance 信赖过度风险 V4cCu~(3;~
99.the risk of incorrect rejection 误拒风险 fE"Q:K6r2
100. the risk of incorrect acceptance 误受风险 dz
fR ^Gv
101.working trial balance 试算平衡表 }gL:"C"~
102.index and cross-referencing 索引和交叉索引 oTOr,Mn0\6
103.cash receipt 现金收入 @y%4BU&>0
104.cash disbursement 现金支出 Df;EemCh
105.bank statement 银行对账单 ( ONn{12Q
106.bank reconciliation 银行存款余额调节表 / fBi9=}+
107.balance sheet date 资产负债表日 P7GuFn/p~2
108.net realizable value 可变现净值 n%;wQ^
109.storeroom 仓库 b%`^KEvwfo
110.sale invoice 销售发票 &phers
111.price list 价目表 Cz=HxU80J
112.positive confirmation request 积极式询证函 o>rsk
6lNi
113.negative confirmation request 消极式询证函 N
]/N}b
114.purchase requisition 请购单 FqQqjA
115.receiving report 验收报告 XWH{+c"
116.gross margin 毛利 D<}z7W-
117.manufacturing overhead 制造费用 *0>![v
118.material requisition 领料单 .?7u'%6x?{
119.inventory-taking 存货盘点 _ndc^OG
120.bond certificate 债券 ,ra!O=d~0
121.stock certificate 股票 yOKpi&! r
122.audit report 审计报告 _'9("m V
123.entity 被审计单位 i#/,Q1yEn
124.addressee of the audit report 审计报告的收件人 4]L5%=atn
125.unqualified opinion 无保留意见 u6o:~=WwM
126.qualified opinion 保留意见 \lj.vzD-A
127.disclaimer of opinion 无法表示意见 DG&
({vy
128.adverse opinion 否定意见 ^z&eD,
129 Auditors‘Report审计报告 C!KxY/*Px
130 internal audit内部审计 +X[+SF)!
131 public sector audit政府审计 |l\&4/SJ
账项基础审计accounting number-based audit \)Sa!XLfT
风险导向审计方法risk-oriented audit approach "YU<CO;4VV