1.audit 审计 B4yC"55
2.attestation %YI Xk1
鉴证 !8Rsz:7^-
3.credibility nnV(MB4z1
可信赖程度 b0A*zQA_)
4.audit of financial statements 财务报表审计 yj6o533o
5.agreed-upon procedures 执行商定程序 3=reN6Q
6.high levels of assurance 高水平保证 {g:I5
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7.compilation 编制 ;<JyA3i^V,
8.reliability 可靠性 .KA){_jBp
9.relevance 相关性 dA`.
10.professional skepticism 职业谨慎 =,/08Cs
11.objectivity 客观性 '8Q:}{
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 Q]Ymv:M,
14.audit engagement letter 业务约定书 ],lrT0_cT
15.recurring audit 连续审计 ~VRt6C
16.the client 委托人 n(|~z
17.change CPA 更换注册会计师 dPdodjSu,!
18.the existing CPA 现任注册会计师 MT8BP)C
19.the successor CPA 后任注册会计师 T+O Qa+E@P
20.the preceding CPA前任注册会计师 8E m X
21.issue the audit report 出具审计报告 z%Xz*uu(|
22.expert 专家
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23.the board of directors 董事会 . C g2Y
24.knowledge of the entity‘ s business 了解被审计单位情况 :|s!_G <
25.assess material misstatement risks评估重大错报风险 s&<6{AU(id
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 K8sgeX|
27.a general knowledge of ————- 初步了解―――的情况 qP"+SVqC
28.a more knowledge of—————— 进一步了解的情况 nhfHY-l}7
29.the prior year‘s working papers 以前年度工作底稿 q K sI}X~
30.minutes of meeting 会议纪要 ? 1OZEzA!
31.business risks 经营风险 ,cbCt
32.appropriateness 适当性 `CW
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33.accounting estimate 会计估计 1}moT#
34.management representations 管理层声明 Xndgs}zz
35.going concern assumption 持续经营假设 4,8=0[eRG
36.audit plan 审计计划 E4a`cGb
37.significant audit areas 重点审计领域 )575JY `6K
38.error 错误 MeXzWLH
39.fraud舞弊 tevB2'3^
40.modified or additional procedures 修改或追加审计程序 xz-z"
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41.misappropriation of assets 侵占资产 #1INOR9
42.transactions without substance 虚假交易 Ow0-}Im~
43.unusual pressures 异常压力 I[ r
44.the suspected noncompliance 涉嫌存在违法行为 C%$:Oq
45.materialiy 重要性 )ZU)$dJ>V
46.exceed the materiality level 超过重要性水平 u&q RK>wLa
47.approach the materiality level 接近重要性水平 f^P:eBgpx
48.an acceptably low level 可接受水平 hL1q9%
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 Q>jx`68'KI
50.misstatements or omissions 错报或漏报 FT
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51.aggregate 总计 HLL[r0P`F
52.subsequent events 期后事项 pvCf4pf~
53.adjust the financial statements 调整财务报表 q5jLK)
54.perform additional audit procedures 实施追加的审计程序 6TN!63{Cz
55.audit risk 审计风险 V Ae@P
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 5pJ)OX
58.material misstatement 重大的错报 O~E6"vQ
59.tolerable misstatement 可容忍错报 MIblx
60.the acceptable level of detection risk 可接受的检查风险 DB1GW,
61.assessed level of material misstatement risk 重大错报风险的评估水平 Mw=sW5Z
62.simall business 小规模企业 [I4:R_\
63.accounting system 会计系统
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64.test of control 控制测试 IO,ddVO
65.walk-through test 穿行测试 svt%UE|_:$
66.communication 沟通 rTBrl[&,q'
67.flow chart 流程图 Q_ zGs6
68.reperformance of internal control 重新执行 +(v<_#wR-
69.audit evidence 审计证据 8db J'
70.substantive procedures 实质性程序 H3$~S '
71.assertions 认定 4 1w*<{Lk
72.esistence 存在 ZG=B'4W
73.occurrence 发生 +Dg%ec
74.completeness 完整性 KC+C?]~M
75.rights and obligations 权利和义务 K"p$ga{
76.valuation and allocation 计价和分摊 3=6`'PKRQ
77.cutoff 截止 3kAmRU
78.accuracy 准确性 $D`~X`
79.classification 分类 [@SLt$9"
80.inspection 检查 64qm
81.supervision of counting 监盘 Jr0D:
82.observation 观察 X bF;
83.confirmation 函证 r?{$k3Vl
84.computation 计算 Z3:M%)e_u$
85.analytical procedures 分析程序 ya!RiHj
86.vouch 核对 U}H2!et&,)
87.trace 追查 [iJU{W
88.audit sampling 审计抽样 {fkW0VB;
89.error 误差 jft%\sY
90.expected error 预期误差 F[q:jY
91.population 总体 h'{}eYb+
92.sampling risk 抽样风险 ]SNA2?q
93.non- sampling risk 非抽样风险 P3
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94.sampling unit 抽样单位 'b#`)w@/=
95.statistical sampling 统计抽样 l `D>h2]
96.tolerable error 可容忍误差 B;SN}I
97.the risk of under reliance 信赖不足风险 S@AHI!"h=V
98.the risk of over reliance 信赖过度风险 8.Q;o+NU
99.the risk of incorrect rejection 误拒风险 MQL1 />j;
100. the risk of incorrect acceptance 误受风险 h@{U>U7
101.working trial balance 试算平衡表 b;wf7~a*
102.index and cross-referencing 索引和交叉索引 k+X=8()k
103.cash receipt 现金收入 ]= 2wQ8
104.cash disbursement 现金支出 }E=:k&IDPB
105.bank statement 银行对账单 %O5
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106.bank reconciliation 银行存款余额调节表 @"M%ZnFu
107.balance sheet date 资产负债表日 UjmBLXz@T
108.net realizable value 可变现净值 l djypEa}
109.storeroom 仓库 Wa
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110.sale invoice 销售发票 X#l]%IrW!
111.price list 价目表 */=5
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112.positive confirmation request 积极式询证函 [emUyF
113.negative confirmation request 消极式询证函 GF6c6TXF@
114.purchase requisition 请购单 Pn )^mt
115.receiving report 验收报告 I]
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116.gross margin 毛利 u{0'"jVJ
117.manufacturing overhead 制造费用 +xqPyR
118.material requisition 领料单 f
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119.inventory-taking 存货盘点 O34'c_ fZ
120.bond certificate 债券 \Mk;Y
121.stock certificate 股票 &3x
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122.audit report 审计报告 wJ_E\v P
123.entity 被审计单位 s1,kTde
124.addressee of the audit report 审计报告的收件人 "=l<%em
125.unqualified opinion 无保留意见 \;0J6LBc
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 eySV -f{
128.adverse opinion 否定意见 hZ0p /Bdv
129 Auditors‘Report审计报告 R|PFGhi6"A
130 internal audit内部审计 F$kLft[:
131 public sector audit政府审计 zk+&5d4(
账项基础审计accounting number-based audit ;Qpp[V`
风险导向审计方法risk-oriented audit approach JpVV0x/Q/_