1.audit 审计 &>\E
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2.attestation 7r 07N'
鉴证 7D\#1h
3.credibility 1v!Xx+}
可信赖程度 m:5 *:Ii.
4.audit of financial statements 财务报表审计 FKY|xG9
5.agreed-upon procedures 执行商定程序 pj;cL]L
6.high levels of assurance 高水平保证 u6IEBYG ((
7.compilation 编制 y;<^[
8.reliability 可靠性 28JWQ%-
9.relevance 相关性 |C?<!6.QmV
10.professional skepticism 职业谨慎 km,}7^?F0r
11.objectivity 客观性 Y,I0o{,g
12. professional competence 专业胜任能力 |B<+Y<)f^
13.Senior/CPA-in-charge 项目经理 &?YbAo_K
14.audit engagement letter 业务约定书 _;3xG0+
15.recurring audit 连续审计 PeEf=3
16.the client 委托人 ,+<NP}Yg#G
17.change CPA 更换注册会计师 ]S9~2;2^,
18.the existing CPA 现任注册会计师 9:"%j
19.the successor CPA 后任注册会计师 .>DqdtP[
20.the preceding CPA前任注册会计师 <\eHK[_*
21.issue the audit report 出具审计报告 u:tLO3VfJ
22.expert 专家 ~F~g$E2 }
23.the board of directors 董事会 (.4mX
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24.knowledge of the entity‘ s business 了解被审计单位情况 u'M\m7
25.assess material misstatement risks评估重大错报风险 ,2q LiE>
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Uq `B#JI
27.a general knowledge of ————- 初步了解―――的情况 XSC._)ztEE
28.a more knowledge of—————— 进一步了解的情况 5BR
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29.the prior year‘s working papers 以前年度工作底稿 "&
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30.minutes of meeting 会议纪要 a<7Ui;^@
31.business risks 经营风险 KZUB{Y^)
32.appropriateness 适当性 RX}6H<5R
33.accounting estimate 会计估计 DcaVT]"
34.management representations 管理层声明 fiqeXE?E
35.going concern assumption 持续经营假设 uoR_/vol8
36.audit plan 审计计划 \M(0@#-$C
37.significant audit areas 重点审计领域 $Q*h+)g<
38.error 错误 $50A!h
39.fraud舞弊 ce!0Ws+
40.modified or additional procedures 修改或追加审计程序 P,lKa.
41.misappropriation of assets 侵占资产 hZf0q 2
42.transactions without substance 虚假交易 }/q]:3M|
43.unusual pressures 异常压力 ' _Ij9{M
44.the suspected noncompliance 涉嫌存在违法行为 ,0
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45.materialiy 重要性 QxG:NN;jW
46.exceed the materiality level 超过重要性水平 \)'s6>58|
47.approach the materiality level 接近重要性水平 I!3qb-.Q
48.an acceptably low level 可接受水平 V`qHNM/t
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 H+y(W5|2/X
50.misstatements or omissions 错报或漏报 .<566g}VP
51.aggregate 总计 oG~a`9N%C
52.subsequent events 期后事项 tQE=c7/M
53.adjust the financial statements 调整财务报表 \9TCP;{
54.perform additional audit procedures 实施追加的审计程序 ZZ
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55.audit risk 审计风险 rKg~H=4x2
56.detection risk 检查风险 $}RBK'cr}
57.inappropriate audit opinion 不适当的审计意见 g>)&Q>}=W
58.material misstatement 重大的错报 89ivyv;]U
59.tolerable misstatement 可容忍错报 NF+^
60.the acceptable level of detection risk 可接受的检查风险 !j[Oyr|
61.assessed level of material misstatement risk 重大错报风险的评估水平 6&/n/g
62.simall business 小规模企业 ovJwor
63.accounting system 会计系统 F,}wQN
64.test of control 控制测试 "
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65.walk-through test 穿行测试 9nF;$HB
66.communication 沟通 AX3iB1):K
67.flow chart 流程图 uz-O%R-
68.reperformance of internal control 重新执行 H:byCFN-
69.audit evidence 审计证据 O2./?Ye
70.substantive procedures 实质性程序 L5$r<t<
71.assertions 认定 Z9TmX
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72.esistence 存在 j"o8]UT/
73.occurrence 发生 7`-f N|
74.completeness 完整性 Q${0(#Nu
75.rights and obligations 权利和义务 tDn{;ED<
76.valuation and allocation 计价和分摊 [~e{58}J|
77.cutoff 截止 x9S~ns+r
78.accuracy 准确性 ;LEO+,6
79.classification 分类 }jTCzqHW]
80.inspection 检查 MNd8#01q`
81.supervision of counting 监盘 Za,rht
82.observation 观察 1t7 vP;
83.confirmation 函证 &,E^y,r
84.computation 计算 !9w3/Gthj
85.analytical procedures 分析程序 NvCq5B$C
86.vouch 核对 #+dF3]X(&
87.trace 追查 #nG?}*#
88.audit sampling 审计抽样 TY,5]*86I&
89.error 误差 5WJof`M
90.expected error 预期误差 $M%<i~VXe&
91.population 总体 anLSD/'4W
92.sampling risk 抽样风险 i2$7nSQ9
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 6aC'\8{h
95.statistical sampling 统计抽样 K??(>0Qr}r
96.tolerable error 可容忍误差 /S9s%scAy
97.the risk of under reliance 信赖不足风险 4#D=+70'
98.the risk of over reliance 信赖过度风险 'u"r^o?
99.the risk of incorrect rejection 误拒风险 !F]7q]g
100. the risk of incorrect acceptance 误受风险 o[<lTsw<
101.working trial balance 试算平衡表 3%`asCW$
102.index and cross-referencing 索引和交叉索引 #r{`Iv?nn
103.cash receipt 现金收入 D}4*Il?
104.cash disbursement 现金支出 ,EhQTVJ
105.bank statement 银行对账单 #a7 Wx}
106.bank reconciliation 银行存款余额调节表 ,c3gW2E
107.balance sheet date 资产负债表日 66RqjP '2
108.net realizable value 可变现净值 [fVtQ@-S!
109.storeroom 仓库 Tgxxm
110.sale invoice 销售发票 2Cy">Exl
111.price list 价目表 r(qAe{
112.positive confirmation request 积极式询证函 lM0
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113.negative confirmation request 消极式询证函 J*4byu|
114.purchase requisition 请购单 g+CTF67
115.receiving report 验收报告 }<G"w5.<
116.gross margin 毛利 kC :pal
117.manufacturing overhead 制造费用 O [Q
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118.material requisition 领料单 @|A
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119.inventory-taking 存货盘点 /m#!<t7
120.bond certificate 债券 !a
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121.stock certificate 股票 ruqx#]-
122.audit report 审计报告 f~
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123.entity 被审计单位 >
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124.addressee of the audit report 审计报告的收件人 47]?7GU,
125.unqualified opinion 无保留意见 .Y@)3
126.qualified opinion 保留意见 JjO="Cmk/
127.disclaimer of opinion 无法表示意见 X0G
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128.adverse opinion 否定意见 f9`F~6$
129 Auditors‘Report审计报告 t?bc$,S"\(
130 internal audit内部审计 =lyP &u
131 public sector audit政府审计 {~cG'S Y%
账项基础审计accounting number-based audit kd0~@rPL
风险导向审计方法risk-oriented audit approach Z]Zs"$q@