1.audit 审计 N^pTj<M<g
2.attestation u;p{&\
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鉴证 !*ct3{m
3.credibility "qjkwf)\
可信赖程度 o8.KakrPP
4.audit of financial statements 财务报表审计 `@q[&^
5.agreed-upon procedures 执行商定程序 n]?Yv E
6.high levels of assurance 高水平保证 sx IvL7jl
7.compilation 编制 im|(
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8.reliability 可靠性 j}3Avu%
9.relevance 相关性 i,1=5@rw5
10.professional skepticism 职业谨慎 1r;]==
11.objectivity 客观性 J^8(h R
12. professional competence 专业胜任能力 z^$DXl@)h
13.Senior/CPA-in-charge 项目经理 u+UtvzUC
14.audit engagement letter 业务约定书 x1</%y5ev
15.recurring audit 连续审计 5A
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16.the client 委托人 O*xC}$OOn
17.change CPA 更换注册会计师 F]DRT6)
18.the existing CPA 现任注册会计师 ggtGecKm
19.the successor CPA 后任注册会计师 v=e`e68U~
20.the preceding CPA前任注册会计师 6MQ+![fN
21.issue the audit report 出具审计报告 UjxEbk5>^
22.expert 专家 U>?q|(u
23.the board of directors 董事会 EjW3_ %
24.knowledge of the entity‘ s business 了解被审计单位情况 u+%Ca,6
25.assess material misstatement risks评估重大错报风险 Jn3cU
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 Z&9MtpC+N3
27.a general knowledge of ————- 初步了解―――的情况 =NLsT.aa
28.a more knowledge of—————— 进一步了解的情况 ZDuP|" ^
29.the prior year‘s working papers 以前年度工作底稿 $51M'Qu
30.minutes of meeting 会议纪要 `!WtKqr%B
31.business risks 经营风险 I.BsKB
32.appropriateness 适当性 =lY6v-MBw
33.accounting estimate 会计估计 wZB:7E%
34.management representations 管理层声明 3fPd|F.kF
35.going concern assumption 持续经营假设 5SPhdpIg@[
36.audit plan 审计计划 l?Vm/YXb
37.significant audit areas 重点审计领域 n+1!/H=d
38.error 错误 VWDXEa9
39.fraud舞弊 gv)F`uRWA
40.modified or additional procedures 修改或追加审计程序 %;ZWYj`]n
41.misappropriation of assets 侵占资产 4g<F."
42.transactions without substance 虚假交易 +c;/hM<IX.
43.unusual pressures 异常压力 fd~a\5%e
44.the suspected noncompliance 涉嫌存在违法行为 =OY&;d!C
45.materialiy 重要性 #yz5CWu
46.exceed the materiality level 超过重要性水平 qYo"-D*
47.approach the materiality level 接近重要性水平 C+ibLS4i
48.an acceptably low level 可接受水平 OiBDI3,|+
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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50.misstatements or omissions 错报或漏报 `q
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51.aggregate 总计 JHQc)@E}
52.subsequent events 期后事项 GVS-_KP\
53.adjust the financial statements 调整财务报表 -+MGs]),
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险
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56.detection risk 检查风险 #m>Rt~(,S
57.inappropriate audit opinion 不适当的审计意见 &q~**^;'
58.material misstatement 重大的错报 s&(,_34
59.tolerable misstatement 可容忍错报 Gt;@.jY&
60.the acceptable level of detection risk 可接受的检查风险 CUJP"u>8M
61.assessed level of material misstatement risk 重大错报风险的评估水平 ~q0g7?}&
62.simall business 小规模企业 j{}-zQ]n
63.accounting system 会计系统 1$S;#9PQ
64.test of control 控制测试 F>N3GPRl
65.walk-through test 穿行测试 .gY}}Q
66.communication 沟通 P(iZGOKUs=
67.flow chart 流程图 dLA'cQId
68.reperformance of internal control 重新执行 ]MI>"hn
69.audit evidence 审计证据 R}~p1=D
70.substantive procedures 实质性程序 ;/tZsE{
71.assertions 认定 "V/|RC
72.esistence 存在 F.;G6
73.occurrence 发生 85;hs
74.completeness 完整性 !%w#h0(b
75.rights and obligations 权利和义务 -
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76.valuation and allocation 计价和分摊 <(|No3jx
77.cutoff 截止 `v2]
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78.accuracy 准确性 |GmV1hN
79.classification 分类 /JP]5M)
80.inspection 检查 Z)iRc$;
81.supervision of counting 监盘 >| d^
82.observation 观察 O[nl#$w
83.confirmation 函证 00DWXGt20o
84.computation 计算 [>`[1;a X
85.analytical procedures 分析程序 [y^)&L$=
86.vouch 核对 $^&SEz
87.trace 追查 Ub1?dk
88.audit sampling 审计抽样 -I, _{3.S
89.error 误差 iC U[X&
90.expected error 预期误差 iQ[0d.(A
91.population 总体 w8~J5XS
92.sampling risk 抽样风险 L,@OOBD
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 iEDZ\\,
95.statistical sampling 统计抽样 lHYu-}TNP
96.tolerable error 可容忍误差 = mnjIp
97.the risk of under reliance 信赖不足风险 fVR:m`'Iq_
98.the risk of over reliance 信赖过度风险 GPqF>
99.the risk of incorrect rejection 误拒风险 doR'E=Z4h
100. the risk of incorrect acceptance 误受风险 mtfyhFk
101.working trial balance 试算平衡表 [\9WqHs
102.index and cross-referencing 索引和交叉索引 7ko7)"N
103.cash receipt 现金收入 Q:iW
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104.cash disbursement 现金支出 ?nm:e.S+?
105.bank statement 银行对账单 )9,*s!)9
106.bank reconciliation 银行存款余额调节表 )B d`N^k+
107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 j/zD`ydj
109.storeroom 仓库 =hV-E
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110.sale invoice 销售发票 9"yBO`
111.price list 价目表 Q37VhScs
112.positive confirmation request 积极式询证函 NJYx.TL
113.negative confirmation request 消极式询证函 T;- Zl[H
114.purchase requisition 请购单 DSwF
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115.receiving report 验收报告 nG#lrYZw
116.gross margin 毛利 &77]h%B>
117.manufacturing overhead 制造费用 '-jKv=D+
118.material requisition 领料单 h;vD"!gP
119.inventory-taking 存货盘点 1SBc:!2
120.bond certificate 债券 9Ao0$|@b
121.stock certificate 股票 ~A8%[.({5
122.audit report 审计报告 vOYcS$,^X%
123.entity 被审计单位 CvpqQ7&k7
124.addressee of the audit report 审计报告的收件人 -X#J<u T/
125.unqualified opinion 无保留意见 >/"XX,3
126.qualified opinion 保留意见 t\2myR3
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见 O$
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129 Auditors‘Report审计报告 A!v-[AI[
130 internal audit内部审计 hp(n;(OR
131 public sector audit政府审计 FV/xp}nz
账项基础审计accounting number-based audit d9/E^)TT
风险导向审计方法risk-oriented audit approach /,v:!*