1.audit 审计 ^QpP'
2.attestation +Hc[5WL
鉴证 0x4Xs
3.credibility ~ZweP$l
可信赖程度 Cf91#%:cN
4.audit of financial statements 财务报表审计 &;&i#ZO
5.agreed-upon procedures 执行商定程序 lr=? &>MXj
6.high levels of assurance 高水平保证 `J'xVq#O
7.compilation 编制 Xjw>Qws
8.reliability 可靠性 po4seW!
9.relevance 相关性 l<ag\ d
10.professional skepticism 职业谨慎 g"EvMv&
11.objectivity 客观性 A0m
12. professional competence 专业胜任能力 AA6_D?)vv
13.Senior/CPA-in-charge 项目经理 -=H*(M
14.audit engagement letter 业务约定书 =kp#v
15.recurring audit 连续审计 f-F+Y`P
16.the client 委托人 9y{[@KG
17.change CPA 更换注册会计师 W-qec
18.the existing CPA 现任注册会计师 Ynl
^Z
19.the successor CPA 后任注册会计师 ^
|z
|kc
20.the preceding CPA前任注册会计师 ^HgQ"dD
<
21.issue the audit report 出具审计报告 jV2L;APCq
22.expert 专家 [
a:yKJ[
23.the board of directors 董事会 b|^g51v
24.knowledge of the entity‘ s business 了解被审计单位情况 Iojyku\W.
25.assess material misstatement risks评估重大错报风险 nsKl3}uU
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 jVC`38|
27.a general knowledge of ————- 初步了解―――的情况 N7Kq$G2O
28.a more knowledge of—————— 进一步了解的情况 \T`InBbf
29.the prior year‘s working papers 以前年度工作底稿 P^&%T?Y6z
30.minutes of meeting 会议纪要 DzydS=`w
31.business risks 经营风险 twv|,kM
32.appropriateness 适当性 ![h+R@_(
33.accounting estimate 会计估计 )e(Rf!P{
34.management representations 管理层声明 ELf cZfJ
35.going concern assumption 持续经营假设 ROlef;/A
36.audit plan 审计计划 Zyt,D|eWj
37.significant audit areas 重点审计领域 *1"xvle
38.error 错误 4y\qJw)~U
39.fraud舞弊 GqMa|8j
40.modified or additional procedures 修改或追加审计程序 '3TwrY?-
41.misappropriation of assets 侵占资产 BgRfy2:
42.transactions without substance 虚假交易 >L\$
43.unusual pressures 异常压力 m5m}RWZ#
44.the suspected noncompliance 涉嫌存在违法行为 Aslh}'$}-
45.materialiy 重要性 )hs"P%Zg
46.exceed the materiality level 超过重要性水平 K&Ner(/X`6
47.approach the materiality level 接近重要性水平 s~
||
Vv!
48.an acceptably low level 可接受水平 TUHm.!+a
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 *`2.WF@E)
50.misstatements or omissions 错报或漏报 K2$ fKju
51.aggregate 总计 a~q_2S]h
52.subsequent events 期后事项 ~QgyhJM_h=
53.adjust the financial statements 调整财务报表 R % [ZQK
54.perform additional audit procedures 实施追加的审计程序 5pSo`)
55.audit risk 审计风险 p4mi\~Q
56.detection risk 检查风险 yMaU`z
57.inappropriate audit opinion 不适当的审计意见 8=QOp[w
58.material misstatement 重大的错报 hgIqr^N9
59.tolerable misstatement 可容忍错报 'NJGez'b,
60.the acceptable level of detection risk 可接受的检查风险 JjA3G`m=
61.assessed level of material misstatement risk 重大错报风险的评估水平 h1}U#XV
62.simall business 小规模企业 )4:K@
63.accounting system 会计系统 |o
su4=s|
64.test of control 控制测试 `_%UK=m
65.walk-through test 穿行测试 NwAvxN<R(f
66.communication 沟通 L
7i2is
67.flow chart 流程图 \WS2g"(
68.reperformance of internal control 重新执行 KaVNRS
69.audit evidence 审计证据 H#H@AY3Y
70.substantive procedures 实质性程序 >QyJRMY
71.assertions 认定 %Ms"LoK
72.esistence 存在 $HgBzZ7A2
73.occurrence 发生 kw)("SQ
74.completeness 完整性 gJa48
pi
75.rights and obligations 权利和义务 7egE."
76.valuation and allocation 计价和分摊 LGnb"ZN
77.cutoff 截止 `HVS}}{a
78.accuracy 准确性 +cH,2 ^&
79.classification 分类 7~b=G
80.inspection 检查 o>|&k]W/
81.supervision of counting 监盘 o;'E("!<Z
82.observation 观察 +kA>^
83.confirmation 函证 WX"iDz.
84.computation 计算 yyPQ^{zD
85.analytical procedures 分析程序 bn7"!6
86.vouch 核对 J?6.yL;
87.trace 追查 Xir
ERc.e
88.audit sampling 审计抽样 ,+w9_Gy2H
89.error 误差 Cws;6i*=@
90.expected error 预期误差 ` wI$
91.population 总体 v
C23
92.sampling risk 抽样风险 5(wmy-x\
93.non- sampling risk 非抽样风险 u<L<o2
94.sampling unit 抽样单位 %G0J]QY{(x
95.statistical sampling 统计抽样 NS<C"O
96.tolerable error 可容忍误差 EdL2t``
97.the risk of under reliance 信赖不足风险 jY;T:C-T
98.the risk of over reliance 信赖过度风险 ak,KHA6u
99.the risk of incorrect rejection 误拒风险 4^r4O#
100. the risk of incorrect acceptance 误受风险 V}3'0
101.working trial balance 试算平衡表 yMG(FAyu
102.index and cross-referencing 索引和交叉索引 \;XDPC j
103.cash receipt 现金收入 Xr:gm`[
104.cash disbursement 现金支出 $>JfLSyC
105.bank statement 银行对账单 kM6i{{Q
106.bank reconciliation 银行存款余额调节表 zA%YaekJ
107.balance sheet date 资产负债表日 }b5omHUE%
108.net realizable value 可变现净值
R$XHjb)
109.storeroom 仓库 yj$$k~@
110.sale invoice 销售发票 C/$bgK[ev
111.price list 价目表 18^#:=Z
112.positive confirmation request 积极式询证函 BGd# \
2
113.negative confirmation request 消极式询证函 @V?T'@W7D
114.purchase requisition 请购单
HNJR&U t
115.receiving report 验收报告 ~<N9ckK
116.gross margin 毛利 o3"Nxq"U
117.manufacturing overhead 制造费用 LC1WVK/
118.material requisition 领料单 J&2J6Eq
119.inventory-taking 存货盘点 vAh'6Ob7r
120.bond certificate 债券 Iuyq!R4:7
121.stock certificate 股票 nND;
lVQSO
122.audit report 审计报告 *{_N*p\{
123.entity 被审计单位 N \~}`({
124.addressee of the audit report 审计报告的收件人 -uKTEG[
125.unqualified opinion 无保留意见 LR "=(
126.qualified opinion 保留意见 T_)g/,5>
127.disclaimer of opinion 无法表示意见 3F?7oMNIh
128.adverse opinion 否定意见 4wMZNa<Sx
129 Auditors‘Report审计报告 <4LW.q
130 internal audit内部审计 M7[GwA[Z
+
131 public sector audit政府审计 ZveNe~D7C
账项基础审计accounting number-based audit /7 8zs-
风险导向审计方法risk-oriented audit approach |.4>#<$__