1.audit 审计 Rh,*tS
2.attestation *"4
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鉴证 $Nnz|y
3.credibility R$NH [Tz
可信赖程度 kE/>Ys@w
4.audit of financial statements 财务报表审计 m
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5.agreed-upon procedures 执行商定程序 :MpIx&
6.high levels of assurance 高水平保证 o9>r
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7.compilation 编制 f |aO9w
8.reliability 可靠性 C$Ldz=d
9.relevance 相关性 ]w! x
10.professional skepticism 职业谨慎 &yWl8O
11.objectivity 客观性 `[7&tOvSk
12. professional competence 专业胜任能力 O Y /QA
13.Senior/CPA-in-charge 项目经理 .-fJ\`^mi
14.audit engagement letter 业务约定书 N!aV~\E
15.recurring audit 连续审计 q4Qm:|-
16.the client 委托人 ZA+$ZU^
17.change CPA 更换注册会计师 %0. o(U
18.the existing CPA 现任注册会计师 g,mcxXO
19.the successor CPA 后任注册会计师 ;?bRRW
20.the preceding CPA前任注册会计师 NC|&7qQ
21.issue the audit report 出具审计报告 ,??xW{*|
22.expert 专家 CQQX7Y\
23.the board of directors 董事会 U*1rA/"n
24.knowledge of the entity‘ s business 了解被审计单位情况 QV7K~qi
25.assess material misstatement risks评估重大错报风险 }yC ve
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 .}%$l.#a
27.a general knowledge of ————- 初步了解―――的情况 j=M_>
28.a more knowledge of—————— 进一步了解的情况 %TvunV7NQS
29.the prior year‘s working papers 以前年度工作底稿 ^`Vt<DMT
30.minutes of meeting 会议纪要 R2Lq,(@-
31.business risks 经营风险 WSKG8JT^|
32.appropriateness 适当性 ok2$ p
33.accounting estimate 会计估计 DTsc&.29^
34.management representations 管理层声明 _ i.CvYe
35.going concern assumption 持续经营假设 i8+kc_8#d
36.audit plan 审计计划 zH}u9IR3`
37.significant audit areas 重点审计领域 y2o?a6`
38.error 错误 )
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39.fraud舞弊 )k- 7mwkZ
40.modified or additional procedures 修改或追加审计程序 p;U[cGHC
41.misappropriation of assets 侵占资产 wnN@aO6g*
42.transactions without substance 虚假交易 :$j!e#?=
43.unusual pressures 异常压力 w[UPoG #Uh
44.the suspected noncompliance 涉嫌存在违法行为 0A/GWSmF
45.materialiy 重要性 j"yL6Q9P
46.exceed the materiality level 超过重要性水平 t-3wjS1v
47.approach the materiality level 接近重要性水平 O"nY4
48.an acceptably low level 可接受水平 Vt*Duh+4
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 <~<I K=n
50.misstatements or omissions 错报或漏报 m%'9z L c
51.aggregate 总计 VEd\*
52.subsequent events 期后事项 GK2
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53.adjust the financial statements 调整财务报表 G]=U=9ZI
54.perform additional audit procedures 实施追加的审计程序 `LVXK|m+ $
55.audit risk 审计风险 !s9<%bp3
56.detection risk 检查风险 p%G4Js.
57.inappropriate audit opinion 不适当的审计意见 8pg?g'A~}
58.material misstatement 重大的错报 yAi#Y3!::
59.tolerable misstatement 可容忍错报 w(<;
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60.the acceptable level of detection risk 可接受的检查风险 L_
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61.assessed level of material misstatement risk 重大错报风险的评估水平 ^4`q%_vm
62.simall business 小规模企业 T<mk98CdE
63.accounting system 会计系统 g*AnrQ}P
64.test of control 控制测试 vx5;}[Bhm
65.walk-through test 穿行测试 Z[slN5]([
66.communication 沟通 -P!vCf^{
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67.flow chart 流程图 fI t:eKHr
68.reperformance of internal control 重新执行 gPd:>$
69.audit evidence 审计证据 0@.$(Aqo(
70.substantive procedures 实质性程序 kZWc(LwA
71.assertions 认定 >OBuHqC
72.esistence 存在 NV^ktln
73.occurrence 发生 cs8bRXjHa
74.completeness 完整性 -!I.:97 N
75.rights and obligations 权利和义务 #Jq@p_T"
76.valuation and allocation 计价和分摊 mdoy1a
77.cutoff 截止 7"Zr:|$U
78.accuracy 准确性 N`Zm[Sv7
79.classification 分类 _C)u#]t
80.inspection 检查 d&n0:xOc
81.supervision of counting 监盘 Wu2#r\
82.observation 观察 LyS139P$
83.confirmation 函证 v'TkKwl
84.computation 计算 P zzX Ds6
85.analytical procedures 分析程序 I`5F&8J{
86.vouch 核对 r%&hiobMYs
87.trace 追查 wGBQ.Ve[
88.audit sampling 审计抽样 o%+KS5v!
89.error 误差 EJNj.c-#
90.expected error 预期误差 yaa+j8s]
91.population 总体 +7|Oy3
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92.sampling risk 抽样风险 w-HgC
93.non- sampling risk 非抽样风险 tV[?WA[xt
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 C'
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96.tolerable error 可容忍误差 2Qc&6-;`
97.the risk of under reliance 信赖不足风险 'i%Azzv
98.the risk of over reliance 信赖过度风险 Iu[
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99.the risk of incorrect rejection 误拒风险 SdYES5aES
100. the risk of incorrect acceptance 误受风险 'N,x=1R5
101.working trial balance 试算平衡表 \I/l6H>o3
102.index and cross-referencing 索引和交叉索引 49
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103.cash receipt 现金收入 <T+Pw7X
104.cash disbursement 现金支出 RC
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105.bank statement 银行对账单 \@*cj
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106.bank reconciliation 银行存款余额调节表 "Y7RvL!U
107.balance sheet date 资产负债表日 +G7A.d`V}
108.net realizable value 可变现净值 F<Z"W}I+6
109.storeroom 仓库 1;?b-FEq:
110.sale invoice 销售发票 c5mv4 MC
111.price list 价目表 hh |'Uq3
112.positive confirmation request 积极式询证函 0Dc$nL?TqX
113.negative confirmation request 消极式询证函 IgLP=mqcWK
114.purchase requisition 请购单 <;Qle
115.receiving report 验收报告 }zlvs
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116.gross margin 毛利 5\S)8j `8
117.manufacturing overhead 制造费用 cJ&l86/l1
118.material requisition 领料单 4Qz
119.inventory-taking 存货盘点 &rq7;X
120.bond certificate 债券 tqmM7$}}P
121.stock certificate 股票 5u~Ik c~
122.audit report 审计报告 n)sK#C-VA
123.entity 被审计单位 :>Z0Kb}7
124.addressee of the audit report 审计报告的收件人 #Ru+|KL
125.unqualified opinion 无保留意见 AZI%KM[
126.qualified opinion 保留意见 Gvtd )9^<
127.disclaimer of opinion 无法表示意见 .J&NM(qeZ
128.adverse opinion 否定意见 RRV@nDf
129 Auditors‘Report审计报告 jQ%}e"
130 internal audit内部审计 QI0ARdS
131 public sector audit政府审计 9/~m837x
账项基础审计accounting number-based audit nDMNaMYb
风险导向审计方法risk-oriented audit approach U%t:]6d&}