1.audit 审计
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2.attestation j(6:
鉴证 {4ON2{8;4
3.credibility 8e)k5[\m
可信赖程度 BIDmZU9tL
4.audit of financial statements 财务报表审计 kx3H}od]
5.agreed-upon procedures 执行商定程序 c`mJrS:
6.high levels of assurance 高水平保证 T^S|u8f
7.compilation 编制 ?/)Mt(p
8.reliability 可靠性 4fw>(d(2
9.relevance 相关性 Xj"/6|X
10.professional skepticism 职业谨慎
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11.objectivity 客观性 ;r >?V2,tm
12. professional competence 专业胜任能力 =| S8.|r+
13.Senior/CPA-in-charge 项目经理 75w QH*
14.audit engagement letter 业务约定书 c>{X( Z=2
15.recurring audit 连续审计 1F -o3\
16.the client 委托人 3lhXD_Y
17.change CPA 更换注册会计师 Df02#493
18.the existing CPA 现任注册会计师 -w=rNlj
19.the successor CPA 后任注册会计师 b* qkox;j
20.the preceding CPA前任注册会计师 )-|A| 1Uo
21.issue the audit report 出具审计报告 TbU\qc
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22.expert 专家 uDK`;o'F
23.the board of directors 董事会 I:u xj%
24.knowledge of the entity‘ s business 了解被审计单位情况 #n X0xV5=
25.assess material misstatement risks评估重大错报风险 2:MB u5**
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 I(P|
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27.a general knowledge of ————- 初步了解―――的情况 W!.UMmw`
28.a more knowledge of—————— 进一步了解的情况 Hs~M!eK
29.the prior year‘s working papers 以前年度工作底稿 AvRZf-Geg
30.minutes of meeting 会议纪要 : aLShxKA
31.business risks 经营风险 A
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32.appropriateness 适当性 26>e0hBh&
33.accounting estimate 会计估计 `r'q(M
34.management representations 管理层声明 ;gy_Q f2U
35.going concern assumption 持续经营假设 Q{b Z D*
36.audit plan 审计计划 B~- VGT 2o
37.significant audit areas 重点审计领域 u9"b,].b
38.error 错误 DUEA"m h
39.fraud舞弊 RPP xiYU^
40.modified or additional procedures 修改或追加审计程序 qi`*4cas*A
41.misappropriation of assets 侵占资产 djqSW9
42.transactions without substance 虚假交易 %MU<S9k
43.unusual pressures 异常压力 ,AGK O ,w
44.the suspected noncompliance 涉嫌存在违法行为 ?0hk ~8c
45.materialiy 重要性 H.XD8qi3W
46.exceed the materiality level 超过重要性水平 p*_g0_^
47.approach the materiality level 接近重要性水平 a3 6n}R4Q
48.an acceptably low level 可接受水平 Dd< gYPC
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 V!3G\*$?
50.misstatements or omissions 错报或漏报 Df||#u=n
51.aggregate 总计 n7
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52.subsequent events 期后事项 B RG1/f
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53.adjust the financial statements 调整财务报表 [ hm/B`t*e
54.perform additional audit procedures 实施追加的审计程序 35) ]R`f
55.audit risk 审计风险 i|Lir{vW
56.detection risk 检查风险 &E.0!BuqV
57.inappropriate audit opinion 不适当的审计意见 f?#:@ zcL
58.material misstatement 重大的错报 /$\yAOA'y
59.tolerable misstatement 可容忍错报 5oGnPF
60.the acceptable level of detection risk 可接受的检查风险 i pjl[
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 y mY,*Rb
63.accounting system 会计系统 G'MYTq
64.test of control 控制测试 '|':W6m,
65.walk-through test 穿行测试 )AXTi4MNp
66.communication 沟通 (-(,~E
67.flow chart 流程图 ggVB8QN{
68.reperformance of internal control 重新执行 {G&K_~Vj
69.audit evidence 审计证据 ~ bL(mq
70.substantive procedures 实质性程序 j^llO1i/
71.assertions 认定 cInzwdh7
72.esistence 存在 T mH#
73.occurrence 发生 :(} {uG
74.completeness 完整性 uKo)iB6D
75.rights and obligations 权利和义务 RQ y|W}d_
76.valuation and allocation 计价和分摊 o
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77.cutoff 截止 7`6n]4e
78.accuracy 准确性 ^T Vica
79.classification 分类 =:P9 $
80.inspection 检查 ,aV89"}
81.supervision of counting 监盘 _MR |(mV
82.observation 观察 G2ZF `WQ
83.confirmation 函证 ']u w,b
84.computation 计算 {[hV ['Awv
85.analytical procedures 分析程序 #PVgx9T=_
86.vouch 核对 702& E(rx,
87.trace 追查 ul( 1)q^
88.audit sampling 审计抽样 9TO
89.error 误差 "6Nma)8
90.expected error 预期误差 H_ .@{8I
91.population 总体 d5T0#ue/e
92.sampling risk 抽样风险 r444s8Y
93.non- sampling risk 非抽样风险 (toGU
94.sampling unit 抽样单位 W6K]jIQ
95.statistical sampling 统计抽样 16ke CG\
96.tolerable error 可容忍误差 P{)&#HXUVb
97.the risk of under reliance 信赖不足风险 3_J 9SwtN
98.the risk of over reliance 信赖过度风险 ] \4-e2N`\
99.the risk of incorrect rejection 误拒风险 FnP/NoZa>
100. the risk of incorrect acceptance 误受风险 b}9K"GT
101.working trial balance 试算平衡表 YCeE?S1gk3
102.index and cross-referencing 索引和交叉索引 Um9!<G=;
103.cash receipt 现金收入 !
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104.cash disbursement 现金支出 RA+Y ./*h
105.bank statement 银行对账单 Nj dAfgA
106.bank reconciliation 银行存款余额调节表 x,2+9CCU
107.balance sheet date 资产负债表日 G( nT.\
108.net realizable value 可变现净值 /6gqpzum4
109.storeroom 仓库 H[*.Jd
110.sale invoice 销售发票 'ujt w:Z:
111.price list 价目表 yh]#V"W3
112.positive confirmation request 积极式询证函 3.Ni%FF`
113.negative confirmation request 消极式询证函 c<A@Op"A
114.purchase requisition 请购单 XsQ<ye un
115.receiving report 验收报告 HMgZ
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116.gross margin 毛利 3iV/7~
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117.manufacturing overhead 制造费用 {tu* ="d=
118.material requisition 领料单 ^gw_ Up<e6
119.inventory-taking 存货盘点 Dd!MG'%hlb
120.bond certificate 债券 z/F(z*'v
121.stock certificate 股票 zIH[
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122.audit report 审计报告 ^\e:j7@z
123.entity 被审计单位 =Q.2:*d.
124.addressee of the audit report 审计报告的收件人 &%f y
125.unqualified opinion 无保留意见 oE "!
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 )}~k7bb}Y
128.adverse opinion 否定意见 2 ~2
129 Auditors‘Report审计报告 w{F8]N>0<
130 internal audit内部审计 W5
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131 public sector audit政府审计 qO Zc}J0
账项基础审计accounting number-based audit 17$JBQ, [
风险导向审计方法risk-oriented audit approach . 2. $Rq
