1.audit 审计 AVl~{k|
2.attestation 3GH(wSv9\
鉴证 D)Q)NI
3.credibility H={&3poBz
可信赖程度 "5Uh<X
4.audit of financial statements 财务报表审计 x;LzG t:w
5.agreed-upon procedures 执行商定程序 El-
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6.high levels of assurance 高水平保证 6GAaV[])'
7.compilation 编制 52d^K0STC
8.reliability 可靠性 F%d\~Vj
9.relevance 相关性 WC,+Cn e
10.professional skepticism 职业谨慎 uH@FU60
11.objectivity 客观性 WG7k(Sp]
12. professional competence 专业胜任能力 +GF#?X0^
13.Senior/CPA-in-charge 项目经理 aG+j9Q_
14.audit engagement letter 业务约定书 \.uc06
15.recurring audit 连续审计 $HJTj29/
16.the client 委托人 (:pq77
17.change CPA 更换注册会计师 S'LZk9E
18.the existing CPA 现任注册会计师 dRi5hC$
19.the successor CPA 后任注册会计师 l[GOs&D1
20.the preceding CPA前任注册会计师 Ju2l?RrX
21.issue the audit report 出具审计报告 (`BSVxJH
22.expert 专家 FLZWZ
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23.the board of directors 董事会 1f'Hif*r_X
24.knowledge of the entity‘ s business 了解被审计单位情况 $wB^R(f@
25.assess material misstatement risks评估重大错报风险 CZ<~3bEF
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 Hr<o!e{Y
27.a general knowledge of ————- 初步了解―――的情况 m#vL*]c}
28.a more knowledge of—————— 进一步了解的情况 k S#
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29.the prior year‘s working papers 以前年度工作底稿 O81X;JdP3
30.minutes of meeting 会议纪要 9BEFr/.
31.business risks 经营风险 ao" %WX
32.appropriateness 适当性 Kl{>jr8B3
33.accounting estimate 会计估计 I6!5Yj]O"
34.management representations 管理层声明 ;%C'FV e]
35.going concern assumption 持续经营假设 }x0- V8
36.audit plan 审计计划 i_Re*
37.significant audit areas 重点审计领域 Z?P~z07
38.error 错误 DQ#H,\^<
39.fraud舞弊 ;<
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40.modified or additional procedures 修改或追加审计程序 $~0Q@
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41.misappropriation of assets 侵占资产 b2,mCfLsv
42.transactions without substance 虚假交易 B+d<F[|
43.unusual pressures 异常压力 *^\HU
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44.the suspected noncompliance 涉嫌存在违法行为 Ys+OB*8AE
45.materialiy 重要性 wxg^Bq)D*R
46.exceed the materiality level 超过重要性水平 `:m!~
47.approach the materiality level 接近重要性水平 fWc|gq
48.an acceptably low level 可接受水平 l>gI&1)%
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 s=6}%%q6
50.misstatements or omissions 错报或漏报 kd`0E-QU
51.aggregate 总计 :<Y}l-x
52.subsequent events 期后事项 O,bkQY$v
53.adjust the financial statements 调整财务报表 @`opDu!
54.perform additional audit procedures 实施追加的审计程序 .d;Iht,[
55.audit risk 审计风险 Nc
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56.detection risk 检查风险 acP+3u?r
57.inappropriate audit opinion 不适当的审计意见 | Xi%
58.material misstatement 重大的错报 PNF?;*`-{7
59.tolerable misstatement 可容忍错报 oI:o"T77sA
60.the acceptable level of detection risk 可接受的检查风险 bzDIhnw
61.assessed level of material misstatement risk 重大错报风险的评估水平 \Ng\B.IQ
62.simall business 小规模企业 vu!d)Fy
63.accounting system 会计系统 tM-^<V&
64.test of control 控制测试 T{qTj6I
65.walk-through test 穿行测试 $Nrm!/)*'}
66.communication 沟通 }G o$
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67.flow chart 流程图 'i;|c
68.reperformance of internal control 重新执行 Z/x*Y#0@n
69.audit evidence 审计证据 TD[EQ
70.substantive procedures 实质性程序 W?yd#j
71.assertions 认定 `RU[8@ 2%
72.esistence 存在 _lzyMEdr
73.occurrence 发生 :@W.K5
74.completeness 完整性 *<N3_tx"
75.rights and obligations 权利和义务 5uq3\a
76.valuation and allocation 计价和分摊 IK,|5] *Ar
77.cutoff 截止 @`tXKP$so
78.accuracy 准确性 ] Z8Vj7~
79.classification 分类 I? THa<
80.inspection 检查 ^ -FX
81.supervision of counting 监盘 o1&:ry
82.observation 观察 CT0l!J~5m~
83.confirmation 函证 ~\x:<)
84.computation 计算 O#wpbrJ
85.analytical procedures 分析程序 vZ/6\Cz
86.vouch 核对 1im^17X
87.trace 追查 +3s%E{
88.audit sampling 审计抽样 M/x >51<
89.error 误差 h)~=Dm
90.expected error 预期误差 lo%;aK
91.population 总体 U\/5;Txy(
92.sampling risk 抽样风险 Vpy 2\wZWb
93.non- sampling risk 非抽样风险 #;n+YM">:
94.sampling unit 抽样单位 8WE{5#oi
95.statistical sampling 统计抽样 %Qg+R26U
96.tolerable error 可容忍误差 s9dO,FMs0t
97.the risk of under reliance 信赖不足风险 :o:e,WKxb
98.the risk of over reliance 信赖过度风险 ^F?&|clM/
99.the risk of incorrect rejection 误拒风险 bjAnaya
100. the risk of incorrect acceptance 误受风险 e8YMX&0%
101.working trial balance 试算平衡表 ZmOfEg|h\
102.index and cross-referencing 索引和交叉索引 OD']:
103.cash receipt 现金收入 NmMIQ@K
104.cash disbursement 现金支出 gP+fN$5'd
105.bank statement 银行对账单 zlR?,h-[3
106.bank reconciliation 银行存款余额调节表 ARcv;H 5
107.balance sheet date 资产负债表日 G:
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108.net realizable value 可变现净值 yj4+5`|f
109.storeroom 仓库 q+B&orp
110.sale invoice 销售发票 Kwc6mlw~M
111.price list 价目表 s2j['g5
112.positive confirmation request 积极式询证函 6}FO[
113.negative confirmation request 消极式询证函 Sq:0w
114.purchase requisition 请购单 wts=[U`(
115.receiving report 验收报告 Y>jiXl?&
116.gross margin 毛利 5*[2yKsTi
117.manufacturing overhead 制造费用 2Z20E$Cb
118.material requisition 领料单 eY{+~|KZ
119.inventory-taking 存货盘点 s=?g \oR
120.bond certificate 债券 }I`a`0/
121.stock certificate 股票 [r/k% <
122.audit report 审计报告 N'xSG`,Mg
123.entity 被审计单位 hzk6rYg1
124.addressee of the audit report 审计报告的收件人 gm9mg*aM
125.unqualified opinion 无保留意见 r>GZ58i
126.qualified opinion 保留意见 5U_H>oD
127.disclaimer of opinion 无法表示意见 8w({\=
128.adverse opinion 否定意见 1Bxmm#
129 Auditors‘Report审计报告 r-,e;o>9
130 internal audit内部审计 KR7@[
131 public sector audit政府审计 <AJ97MLcc
账项基础审计accounting number-based audit a<]B B$~
风险导向审计方法risk-oriented audit approach 3>
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