1.audit 审计 MAc/ T.[
2.attestation c8cGIAOY)
鉴证 f
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3.credibility L#_QrR6Sny
可信赖程度 "MOmJYH
4.audit of financial statements 财务报表审计 D@iS#+22
5.agreed-upon procedures 执行商定程序 }L5;=A']S
6.high levels of assurance 高水平保证 :{xu_"nYr
7.compilation 编制 MB.LHIo
8.reliability 可靠性 kw1Lm1C
9.relevance 相关性 z-S8s2.Fd
10.professional skepticism 职业谨慎 <|a9r: [
11.objectivity 客观性 m{6*ae
12. professional competence 专业胜任能力 mj2sbRiSR=
13.Senior/CPA-in-charge 项目经理 mx^rw*'JGC
14.audit engagement letter 业务约定书 Q
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15.recurring audit 连续审计 &G+
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16.the client 委托人 KH[Oq
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17.change CPA 更换注册会计师 _ 1\H{x
18.the existing CPA 现任注册会计师 .noY[P8i
19.the successor CPA 后任注册会计师 C2
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20.the preceding CPA前任注册会计师 V4%7Xj
21.issue the audit report 出具审计报告 TrHUM4
22.expert 专家 K5d>{c
23.the board of directors 董事会 t\<*Q3rl-
24.knowledge of the entity‘ s business 了解被审计单位情况 ?kc,}
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25.assess material misstatement risks评估重大错报风险 IBv9xP]BZ
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 js=w!q0)9
27.a general knowledge of ————- 初步了解―――的情况 \OF"hPq
28.a more knowledge of—————— 进一步了解的情况 RXbZaje$
29.the prior year‘s working papers 以前年度工作底稿 5CM]-qbf@
30.minutes of meeting 会议纪要 X]%n#\t,]
31.business risks 经营风险 ZCkwK
32.appropriateness 适当性 zeHs5P8}r
33.accounting estimate 会计估计 If. hA}
34.management representations 管理层声明 gMZ
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35.going concern assumption 持续经营假设 fTA%HsvU:
36.audit plan 审计计划 }Xy<F?Mh
37.significant audit areas 重点审计领域 ).> O6A4:C
38.error 错误 J.npv1F
39.fraud舞弊 @X0$X+]E*8
40.modified or additional procedures 修改或追加审计程序 <UO'&?G
41.misappropriation of assets 侵占资产 >1d`G%KfG
42.transactions without substance 虚假交易 p< jM%fbZk
43.unusual pressures 异常压力 lA7\c#
44.the suspected noncompliance 涉嫌存在违法行为 H9T'{R*FC
45.materialiy 重要性 1x4{~g\
46.exceed the materiality level 超过重要性水平 >I.X]<jI
47.approach the materiality level 接近重要性水平 k7Xa|&fQP<
48.an acceptably low level 可接受水平 D&#ph%U,P
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 0N*~"j;r#M
50.misstatements or omissions 错报或漏报 1'[_J
51.aggregate 总计 |<1
52.subsequent events 期后事项 `zOQ*Y&
53.adjust the financial statements 调整财务报表 \P0>TWE
54.perform additional audit procedures 实施追加的审计程序 pWXoJ0N
55.audit risk 审计风险 m]:|j[!*M
56.detection risk 检查风险 4o*wLCo7^
57.inappropriate audit opinion 不适当的审计意见 *b]$lj
58.material misstatement 重大的错报 +}0/ %5 =1
59.tolerable misstatement 可容忍错报 +&hd3
60.the acceptable level of detection risk 可接受的检查风险 6N'v`p8
61.assessed level of material misstatement risk 重大错报风险的评估水平 RI
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62.simall business 小规模企业 V,)bw
63.accounting system 会计系统 Qf}b3WEAI
64.test of control 控制测试 ey>V^Fj
65.walk-through test 穿行测试 Aaq!i*y
66.communication 沟通 re\&'%~K
67.flow chart 流程图 $@cg+Xrg1
68.reperformance of internal control 重新执行 F&x9.
69.audit evidence 审计证据 W-+~r
70.substantive procedures 实质性程序 v9s/!<j
71.assertions 认定 c)OQ_3xOs
72.esistence 存在 7 xm>+(
73.occurrence 发生 p$
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74.completeness 完整性 8(c,b
75.rights and obligations 权利和义务 X8 (,
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76.valuation and allocation 计价和分摊 w{;esU
77.cutoff 截止 `-L{J0xq
78.accuracy 准确性 6{p]cr
79.classification 分类 7Z+4F=2ff
80.inspection 检查 X!%CYmIRb
81.supervision of counting 监盘 kG>d^K
82.observation 观察 gIfl}Jat
83.confirmation 函证 Lx:O Dd
84.computation 计算 BHh%3Q
85.analytical procedures 分析程序 y9OxPq.Cy
86.vouch 核对 MjW g
87.trace 追查 \]eB(&nq
88.audit sampling 审计抽样 as?~N/}
89.error 误差 :Ojsj_Z;;
90.expected error 预期误差 Ht Z3n"2
91.population 总体 |i7j}i
92.sampling risk 抽样风险 z\fmwI
93.non- sampling risk 非抽样风险 9$pQ|e0tJ
94.sampling unit 抽样单位 !Z*2X
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95.statistical sampling 统计抽样 ir%?J&C+t
96.tolerable error 可容忍误差 \,i?WgWv
97.the risk of under reliance 信赖不足风险 l|c#
98.the risk of over reliance 信赖过度风险 P<@V
99.the risk of incorrect rejection 误拒风险 1\_S1ZS
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 D@5AI
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102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 VYb6#sl
104.cash disbursement 现金支出 oyS43/."
105.bank statement 银行对账单 hqA6%Y^k
106.bank reconciliation 银行存款余额调节表 [h>RO55e
107.balance sheet date 资产负债表日 {uQp
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108.net realizable value 可变现净值 \/Z?QBFvz
109.storeroom 仓库 '7UW\KEB[}
110.sale invoice 销售发票 4ACL|R
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111.price list 价目表 JlZU31Xws
112.positive confirmation request 积极式询证函 0T{Z'3^=
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 [nO\Q3c|@$
115.receiving report 验收报告 [4u.*oL&
116.gross margin 毛利 y3 vDKZ
117.manufacturing overhead 制造费用 $y\\?
118.material requisition 领料单 Dl2`b">u
119.inventory-taking 存货盘点 ~9Nn8g6
120.bond certificate 债券 +5|wd6
121.stock certificate 股票 l
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122.audit report 审计报告 [/B$cH
123.entity 被审计单位 hP1H/=~
124.addressee of the audit report 审计报告的收件人 mT@8(
125.unqualified opinion 无保留意见 %.
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126.qualified opinion 保留意见 "w#jC~J<W
127.disclaimer of opinion 无法表示意见 =}6yMR!4R<
128.adverse opinion 否定意见
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129 Auditors‘Report审计报告 Lc<v4Bp
130 internal audit内部审计 C 'YL9r-G
131 public sector audit政府审计 ]chfa
账项基础审计accounting number-based audit UQmdm$.
风险导向审计方法risk-oriented audit approach &&/2oP+z