1.audit 审计 _ b}\h,Ky
2.attestation !J!zi
鉴证 p3O%|)yV
3.credibility }/BwFB+(/
可信赖程度 ElAJR4'{*i
4.audit of financial statements 财务报表审计 FV^CSaN[R
5.agreed-upon procedures 执行商定程序 6"Q/Y[y
6.high levels of assurance 高水平保证 |Axg}Q|
7.compilation 编制 a%f{mP$m
8.reliability 可靠性 vai.",b=n6
9.relevance 相关性 _i~n!
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10.professional skepticism 职业谨慎 ,pir,Eozg
11.objectivity 客观性 m>2b %GTh
12. professional competence 专业胜任能力 $+Ke$fq.>
13.Senior/CPA-in-charge 项目经理 f ^mxj/%L
14.audit engagement letter 业务约定书 !OM9aITv[
15.recurring audit 连续审计 "T5?<c
16.the client 委托人 EAo7(d@
17.change CPA 更换注册会计师 OO_{o
18.the existing CPA 现任注册会计师 T:x5 ,vpM
19.the successor CPA 后任注册会计师 %Bmi3
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20.the preceding CPA前任注册会计师 T_ Q/KhLU
21.issue the audit report 出具审计报告 lqAU5K{wQ
22.expert 专家 !e6;@ *
23.the board of directors 董事会 k\_>/)g
24.knowledge of the entity‘ s business 了解被审计单位情况 nS[0g^}
25.assess material misstatement risks评估重大错报风险 *2crhI*@>
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 q:#,b0|bv
27.a general knowledge of ————- 初步了解―――的情况 Pgf$GXE
28.a more knowledge of—————— 进一步了解的情况 ba|x?kz
29.the prior year‘s working papers 以前年度工作底稿 a{Y:hrd:Z
30.minutes of meeting 会议纪要 w<j6ln+nM
31.business risks 经营风险 VuFMjY
32.appropriateness 适当性 O;
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33.accounting estimate 会计估计 g#`(&
k
34.management representations 管理层声明 &w:"e'FG`
35.going concern assumption 持续经营假设 H? N!F7s
36.audit plan 审计计划 ,^O**k9F
37.significant audit areas 重点审计领域 KrVF>bq+
38.error 错误 R?1;'pvpa[
39.fraud舞弊 Gh0H)
q
40.modified or additional procedures 修改或追加审计程序 UV)[a%/SB&
41.misappropriation of assets 侵占资产 (rFY8oHD
42.transactions without substance 虚假交易 CZE5RzG
43.unusual pressures 异常压力 tr7FV1p
44.the suspected noncompliance 涉嫌存在违法行为 e.G&hJr
45.materialiy 重要性 KXcG;b[7n
46.exceed the materiality level 超过重要性水平 "m})~va
47.approach the materiality level 接近重要性水平 TJ7on.;
48.an acceptably low level 可接受水平 0sVCTJ@
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 VZYdCZ&l7
50.misstatements or omissions 错报或漏报 )z3mS2
51.aggregate 总计 ] =b?^'
52.subsequent events 期后事项 eB/3MUz1
53.adjust the financial statements 调整财务报表 bj(U?$
54.perform additional audit procedures 实施追加的审计程序 >!A&@1[M
55.audit risk 审计风险 /7|u2!#Ui
56.detection risk 检查风险 t d q;D
57.inappropriate audit opinion 不适当的审计意见 ?nrd$,
58.material misstatement 重大的错报 X55Eemg/
59.tolerable misstatement 可容忍错报 /YHBhoat
60.the acceptable level of detection risk 可接受的检查风险 65N;PH59D
61.assessed level of material misstatement risk 重大错报风险的评估水平 x ' 3<F
62.simall business 小规模企业 Kr=DoQ."d8
63.accounting system 会计系统 v[CX-CBZ
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64.test of control 控制测试 ujB:G0'r
65.walk-through test 穿行测试 Um;ReJ8z
66.communication 沟通 QV+('
67.flow chart 流程图 HoymGU`w
68.reperformance of internal control 重新执行 Nol',^)
69.audit evidence 审计证据 FOB9CsMe
70.substantive procedures 实质性程序 1 dz&J\|E#
71.assertions 认定 C5i]n? )S
72.esistence 存在 RoM'+1nP:#
73.occurrence 发生 {i~qm4+o
74.completeness 完整性 y&lj+j
75.rights and obligations 权利和义务 ")ow,r^"
76.valuation and allocation 计价和分摊 HYLU]9aH8
77.cutoff 截止 =w".B[r
78.accuracy 准确性 ex $d~
79.classification 分类 ,bmiIW%
80.inspection 检查 &k&tkE
81.supervision of counting 监盘 CcgCKT
82.observation 观察 !rb)Y;WQt
83.confirmation 函证 [sFD-2y
84.computation 计算 #$
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85.analytical procedures 分析程序 q ]rsp0P2
86.vouch 核对 qOZe\<.V<
87.trace 追查 "6
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88.audit sampling 审计抽样 itX<!
89.error 误差 7\JRHw
90.expected error 预期误差 ^ft_1 d[
91.population 总体 tAP~
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 @s2z/h0H
94.sampling unit 抽样单位 yXc/Nl%
95.statistical sampling 统计抽样 +q)
^pCC
96.tolerable error 可容忍误差 $
tj[*
97.the risk of under reliance 信赖不足风险 2aW&d=!ZV
98.the risk of over reliance 信赖过度风险 )Y
Qtrc\91
99.the risk of incorrect rejection 误拒风险 e_g7E+6
100. the risk of incorrect acceptance 误受风险 t LS5yT/
101.working trial balance 试算平衡表 +?*,J=/
102.index and cross-referencing 索引和交叉索引 i4'?/UPc
103.cash receipt 现金收入 } UHuFff,
104.cash disbursement 现金支出 }OI;M^5L
105.bank statement 银行对账单 _R]la&^2F\
106.bank reconciliation 银行存款余额调节表 z^{VqC*o+
107.balance sheet date 资产负债表日 ocAoq
jlT[
108.net realizable value 可变现净值 u_e}m>[S
109.storeroom 仓库 vNd4Fn)H
110.sale invoice 销售发票 P
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111.price list 价目表 PS`v3|d}}}
112.positive confirmation request 积极式询证函 Jmf&&)p
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 vov"60K
115.receiving report 验收报告 0>4:(t7h\
116.gross margin 毛利 ;-n+=@]7
117.manufacturing overhead 制造费用 ZR6KE_
118.material requisition 领料单 E>KV1P
119.inventory-taking 存货盘点 53=s'DZ
120.bond certificate 债券 bf'@sh%W
121.stock certificate 股票 i~n>dc YW
122.audit report 审计报告 dW,$yH_
123.entity 被审计单位 t{Q9Kv
124.addressee of the audit report 审计报告的收件人 #`<|W5
125.unqualified opinion 无保留意见 "[BuQ0(g
126.qualified opinion 保留意见 v#(wc+[
127.disclaimer of opinion 无法表示意见 fHb0pp\[.
128.adverse opinion 否定意见 qdL;Ii<Y0
129 Auditors‘Report审计报告 $a(wM1S4
130 internal audit内部审计 5bH@R@3 m
131 public sector audit政府审计 r_-iOxt~5
账项基础审计accounting number-based audit %S]5wR6;_
风险导向审计方法risk-oriented audit approach |mc!v*O