1.audit 审计 K@*+;6y@
2.attestation zYV{ |Z
鉴证 CPZ,sWg5
3.credibility kf>3T@
可信赖程度 &V1d"";SZ
4.audit of financial statements 财务报表审计 WYb}SI(E
5.agreed-upon procedures 执行商定程序 .KKecdd?=
6.high levels of assurance 高水平保证 7zCJ3p
7.compilation 编制 b5H}0<
8.reliability 可靠性 Hmr f\(x
9.relevance 相关性 )Mdddz4
10.professional skepticism 职业谨慎
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11.objectivity 客观性 \{`^Q+<
12. professional competence 专业胜任能力 0e<>2AL
13.Senior/CPA-in-charge 项目经理 f|VCi bI
14.audit engagement letter 业务约定书 R/x3+_.f
15.recurring audit 连续审计 ('J@GTe@xj
16.the client 委托人 joskKik^
17.change CPA 更换注册会计师 Bk\Y v0
18.the existing CPA 现任注册会计师 |P]W#~Y-
19.the successor CPA 后任注册会计师 jUM'f24
20.the preceding CPA前任注册会计师 /V 09Na,N
21.issue the audit report 出具审计报告 QP.Lq}
22.expert 专家 Fc@R,9
23.the board of directors 董事会 f~wON>$K
24.knowledge of the entity‘ s business 了解被审计单位情况 ^P@:CBO
25.assess material misstatement risks评估重大错报风险 T`wDdqWbEG
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 z |llf7:
27.a general knowledge of ————- 初步了解―――的情况
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28.a more knowledge of—————— 进一步了解的情况 pWKE`x^
29.the prior year‘s working papers 以前年度工作底稿 ~D3S01ecM
30.minutes of meeting 会议纪要 N<i5X.X
31.business risks 经营风险 @\w}p E
32.appropriateness 适当性 7q
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33.accounting estimate 会计估计 y@l&B+2ks
34.management representations 管理层声明 *Z"`g
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35.going concern assumption 持续经营假设 AC1RP`c
36.audit plan 审计计划 ?D.+D(
37.significant audit areas 重点审计领域 JrOxnxd^
38.error 错误 d~qQ_2M[G
39.fraud舞弊 :wS&3:h
40.modified or additional procedures 修改或追加审计程序 pM@8T25=
41.misappropriation of assets 侵占资产 N-QS/*C.~
42.transactions without substance 虚假交易 pZ'q_Oux
43.unusual pressures 异常压力 " Bx@(
44.the suspected noncompliance 涉嫌存在违法行为 xx!8cvD4?
45.materialiy 重要性 7ivo Q
46.exceed the materiality level 超过重要性水平 x7/Vf,N
47.approach the materiality level 接近重要性水平 ]Z5m
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48.an acceptably low level 可接受水平 W"Y)a|rG%
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 U\Vg &"P
50.misstatements or omissions 错报或漏报 ywJ [WfCY
51.aggregate 总计 TiI /I`A
52.subsequent events 期后事项 zEFS\nP}E
53.adjust the financial statements 调整财务报表 ,Tr&`2w
54.perform additional audit procedures 实施追加的审计程序 w{aGH/LN
55.audit risk 审计风险 j7Fb4;o{
56.detection risk 检查风险 Mc.{I"c@
57.inappropriate audit opinion 不适当的审计意见 S?b&4\:
58.material misstatement 重大的错报 eZOR{|z
59.tolerable misstatement 可容忍错报 ]6B9\C.2-_
60.the acceptable level of detection risk 可接受的检查风险 3S3(Gl
61.assessed level of material misstatement risk 重大错报风险的评估水平 x3cjyu<K
62.simall business 小规模企业 :@i+yN cV
63.accounting system 会计系统 IOZw[9](+
64.test of control 控制测试 Lbrl CB+
65.walk-through test 穿行测试 # &.syD#
66.communication 沟通 Kg';[G\
67.flow chart 流程图 buX(mj:&
68.reperformance of internal control 重新执行 i'li;xUhZ
69.audit evidence 审计证据 3XlQ 4
70.substantive procedures 实质性程序 5kw
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71.assertions 认定 `{!A1xKZ
72.esistence 存在 `[5xncZ-
73.occurrence 发生 -+@N/d5
74.completeness 完整性 T;(,9>Qsu
75.rights and obligations 权利和义务 8c.>6
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76.valuation and allocation 计价和分摊 0a89<yX
77.cutoff 截止 @/kI;8
78.accuracy 准确性 z)hK 2JD
79.classification 分类 #ae?#?/"
80.inspection 检查 %>Gb]dv?
81.supervision of counting 监盘 aeUgr!
82.observation 观察 QD,m`7(
83.confirmation 函证 K
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84.computation 计算 w{DU<e:
85.analytical procedures 分析程序 %cn1d>M+I
86.vouch 核对 :bct+J}l~
87.trace 追查 5%\K
88.audit sampling 审计抽样 8*u'D@0
89.error 误差 HjA~3l7
90.expected error 预期误差 g/.FJ-I*
91.population 总体 $/"Ymm#"\Y
92.sampling risk 抽样风险 m+'1c}n^7
93.non- sampling risk 非抽样风险 o4p5`jOG@
94.sampling unit 抽样单位 ivgX o'=
95.statistical sampling 统计抽样 fQib?g/G
96.tolerable error 可容忍误差 0bh
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97.the risk of under reliance 信赖不足风险 C&Q[[k"kb
98.the risk of over reliance 信赖过度风险 (E0WZ$f}
99.the risk of incorrect rejection 误拒风险 _m?i$5
100. the risk of incorrect acceptance 误受风险 e=VSO!(rY
101.working trial balance 试算平衡表 \@Cz 32wg
102.index and cross-referencing 索引和交叉索引 ?MFC(Wsh
103.cash receipt 现金收入
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104.cash disbursement 现金支出 5/P. 4<c7
105.bank statement 银行对账单 @@\qso
106.bank reconciliation 银行存款余额调节表 _DSDY$Ec
107.balance sheet date 资产负债表日 o=Z:0Ukl]
108.net realizable value 可变现净值 <fHHrmZ#/.
109.storeroom 仓库 J'WzEgCnU
110.sale invoice 销售发票 Ewz cB\m
111.price list 价目表 i}8OaX3x
112.positive confirmation request 积极式询证函 ,M`1 k
113.negative confirmation request 消极式询证函 h<?Px"& J
114.purchase requisition 请购单 7fypUQ:y
115.receiving report 验收报告 <!m.+
116.gross margin 毛利 W]Xwt'ABz
117.manufacturing overhead 制造费用 $Mg O)bH
118.material requisition 领料单 (enr{1
119.inventory-taking 存货盘点 EgG3XhfS
120.bond certificate 债券 !q$VnqFk
121.stock certificate 股票 }5PC53q
122.audit report 审计报告 A v>v\ :.>
123.entity 被审计单位 ROTKK8:+:
124.addressee of the audit report 审计报告的收件人 r
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125.unqualified opinion 无保留意见 ^E/6
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126.qualified opinion 保留意见 [@qjy*5p
127.disclaimer of opinion 无法表示意见 ;V~x[J|x
128.adverse opinion 否定意见 UBW,Q+Q
129 Auditors‘Report审计报告 cu1!WD
130 internal audit内部审计 p,z>:
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131 public sector audit政府审计 VTL_I^p
账项基础审计accounting number-based audit ep3VJ"^
风险导向审计方法risk-oriented audit approach -l}"DP
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