1.audit 审计 p<`+sf}A:
2.attestation F?u^"}%Fc
鉴证 $P:
O/O=>
3.credibility p T[gdhc
可信赖程度 6QZ
5|T ]
4.audit of financial statements 财务报表审计 ;pJ2V2 g8
5.agreed-upon procedures 执行商定程序 4ZC!SgJo
6.high levels of assurance 高水平保证 0_ yP\m
7.compilation 编制 .5> 20\b2
8.reliability 可靠性 wP"q<W
g
9.relevance 相关性 `nJu?5
10.professional skepticism 职业谨慎 ,>LRa
11.objectivity 客观性 2.Yi(r
12. professional competence 专业胜任能力 !EF(*~r!9L
13.Senior/CPA-in-charge 项目经理 ]Z4zF"@
14.audit engagement letter 业务约定书 Gzt
=u"FV
15.recurring audit 连续审计 99OD=pxQ
16.the client 委托人 0{^H]Y
17.change CPA 更换注册会计师 VY+>=!
18.the existing CPA 现任注册会计师 gJ3c;
19.the successor CPA 后任注册会计师 G
Z}/leR
20.the preceding CPA前任注册会计师 WxGSv#u
21.issue the audit report 出具审计报告 kII7z;<^`
22.expert 专家 -s__E
23.the board of directors 董事会 F9XT
lA
24.knowledge of the entity‘ s business 了解被审计单位情况 r;iV$Rq!
25.assess material misstatement risks评估重大错报风险 ,smF^l
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,*:x4}F
27.a general knowledge of ————- 初步了解―――的情况 Zv qn%K],
28.a more knowledge of—————— 进一步了解的情况 S<6k0b(,_3
29.the prior year‘s working papers 以前年度工作底稿 dl l%4Sd
30.minutes of meeting 会议纪要 V*65b(q)
31.business risks 经营风险 !0 Q8iW:
32.appropriateness 适当性 o*ANi;1]&B
33.accounting estimate 会计估计 W7UtA.2LT
34.management representations 管理层声明
?RD *1
35.going concern assumption 持续经营假设 (paf2F`~#
36.audit plan 审计计划 ,#'7)M D8
37.significant audit areas 重点审计领域 SFjU0*B$
38.error 错误 gbOCR1PBg
39.fraud舞弊 *j*Du+
40.modified or additional procedures 修改或追加审计程序 *+lsZ8'^C
41.misappropriation of assets 侵占资产 8&}~'4[b[$
42.transactions without substance 虚假交易 'pP-rdx
43.unusual pressures 异常压力 0H
=
9@
44.the suspected noncompliance 涉嫌存在违法行为 eZF'Ck y
45.materialiy 重要性 K5ZnS`c;
46.exceed the materiality level 超过重要性水平 e ^e$mtI
47.approach the materiality level 接近重要性水平 +T
_ p8W+j
48.an acceptably low level 可接受水平 ;Gm>O7"|@
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 w;yx
<1f
50.misstatements or omissions 错报或漏报 -S; &Q'Mt
51.aggregate 总计 ~v:#zU
52.subsequent events 期后事项 R]b! $6Lt
53.adjust the financial statements 调整财务报表 ]TK=>
;&
54.perform additional audit procedures 实施追加的审计程序 RfbdBsL
55.audit risk 审计风险 [}""@?
56.detection risk 检查风险 ER|!KtCSM
57.inappropriate audit opinion 不适当的审计意见 PHR#>ZD
58.material misstatement 重大的错报 EI`vVI
59.tolerable misstatement 可容忍错报 rFXSO=P?Z
60.the acceptable level of detection risk 可接受的检查风险 n@B{vyy
61.assessed level of material misstatement risk 重大错报风险的评估水平 rveVCTbC
62.simall business 小规模企业 o+)A'S
63.accounting system 会计系统 G8NRj9k?
64.test of control 控制测试 t*+! n.p
65.walk-through test 穿行测试 I}:L]H{E
66.communication 沟通 ha'qIT3&
67.flow chart 流程图 ^eTZn[qH>w
68.reperformance of internal control 重新执行 !
Q[}s#g
69.audit evidence 审计证据
tSw>@FM
70.substantive procedures 实质性程序 O@`J_9
71.assertions 认定 aG3k4
72.esistence 存在 \j:gr>4
73.occurrence 发生 \JU ~k5j
74.completeness 完整性 g.*&BXZi
75.rights and obligations 权利和义务 r%!FmS<
76.valuation and allocation 计价和分摊 z<QIuq
77.cutoff 截止 Z% Z"VoxH
78.accuracy 准确性 0_V*B[V
79.classification 分类 cqg=8$ RB
80.inspection 检查 lS{4dvr?w
81.supervision of counting 监盘 4]"w b5%
82.observation 观察 QV)}3pW
83.confirmation 函证
eJf>"IF-
84.computation 计算 wG:$6
85.analytical procedures 分析程序 C5B=NAc
86.vouch 核对 FH
-p!4+]
87.trace 追查 CveWl$T12
88.audit sampling 审计抽样 ||gEs/6-
89.error 误差 !d|8'^gc
90.expected error 预期误差 B?TpBd
91.population 总体 p5qx=p~c
92.sampling risk 抽样风险 77_g}N
93.non- sampling risk 非抽样风险 {fElto
94.sampling unit 抽样单位 @fDQ^ 4
95.statistical sampling 统计抽样 U$@83?O{iM
96.tolerable error 可容忍误差 y"Ihr5S\
97.the risk of under reliance 信赖不足风险 D3]@i&^B
98.the risk of over reliance 信赖过度风险 )ys=+Pz
99.the risk of incorrect rejection 误拒风险 Z_jn27AC
100. the risk of incorrect acceptance 误受风险 `&G}
101.working trial balance 试算平衡表 L+(C5L93}
102.index and cross-referencing 索引和交叉索引 Dwk$CJb3-
103.cash receipt 现金收入 IE@ z@+\(
104.cash disbursement 现金支出 aC}vJ93i
105.bank statement 银行对账单
j$%yw4dsj
106.bank reconciliation 银行存款余额调节表 S].
Ft/+H
107.balance sheet date 资产负债表日 w+3>DEfz
108.net realizable value 可变现净值 sMN>wbHwh[
109.storeroom 仓库
6BR\iZ
110.sale invoice 销售发票 1uY3[Z9S
111.price list 价目表 &KOO&,
112.positive confirmation request 积极式询证函 (,d/JnP
113.negative confirmation request 消极式询证函 b3P9Yoj-
114.purchase requisition 请购单 9DY|Sa]#=
115.receiving report 验收报告 Q;Q
116.gross margin 毛利 a5>)?m
117.manufacturing overhead 制造费用 gRw.AXRa
118.material requisition 领料单 Y+OYoI
119.inventory-taking 存货盘点 mC%%)F'Zf
120.bond certificate 债券 e%'z=%(
121.stock certificate 股票 $]Rl__;
122.audit report 审计报告 .O;!W<Ef$
123.entity 被审计单位 EI%M
Azj}
124.addressee of the audit report 审计报告的收件人 )Xq@v']%~9
125.unqualified opinion 无保留意见 d~vTD|
Et
126.qualified opinion 保留意见 nq),VPJi
127.disclaimer of opinion 无法表示意见 2z[r@}3
128.adverse opinion 否定意见 Q*,6X*W!~
129 Auditors‘Report审计报告 o- cj&Cv%
130 internal audit内部审计 V>1D1
131 public sector audit政府审计 0I(uddG3
账项基础审计accounting number-based audit -??!@R7V
风险导向审计方法risk-oriented audit approach Z={D0`