1.audit 审计 HpuHJ#l
2.attestation =MRg
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3.credibility * pyi;
可信赖程度 )#9/vIQ
4.audit of financial statements 财务报表审计 mz3!HksZ"
5.agreed-upon procedures 执行商定程序 S3`zB?7,
6.high levels of assurance 高水平保证 G?8LYg!-
7.compilation 编制 'h.{fKG]ME
8.reliability 可靠性 {(Drw~/@
9.relevance 相关性 | ?~-k[|
10.professional skepticism 职业谨慎 z#SBt`c
11.objectivity 客观性 3 =KfNz_
12. professional competence 专业胜任能力 }.$oZo9J
13.Senior/CPA-in-charge 项目经理 wH3FCfvm
14.audit engagement letter 业务约定书 BPIp3i
15.recurring audit 连续审计 ,/C<GFae
16.the client 委托人 mfIY7DP
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 qi.|oL9p
19.the successor CPA 后任注册会计师 (`k0tC2
20.the preceding CPA前任注册会计师 c&e?_@}|
21.issue the audit report 出具审计报告 ^EN_C<V;"d
22.expert 专家 SVpvx`&kT
23.the board of directors 董事会 W> s@
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24.knowledge of the entity‘ s business 了解被审计单位情况 DAj@wn3K?
25.assess material misstatement risks评估重大错报风险 /KO!s,Nk
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 iXqc$!lTH
27.a general knowledge of ————- 初步了解―――的情况
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28.a more knowledge of—————— 进一步了解的情况 -:Nowb
29.the prior year‘s working papers 以前年度工作底稿 8G?'F${`
30.minutes of meeting 会议纪要 PnJr
31.business risks 经营风险 @AvXBMq|
32.appropriateness 适当性 <bDjAVq
33.accounting estimate 会计估计 zT6ng#
34.management representations 管理层声明 qDxz`}Ly=
35.going concern assumption 持续经营假设 &%ej=O
36.audit plan 审计计划 #9,!IW]l
37.significant audit areas 重点审计领域 p)(mF"\8=
38.error 错误 ZsirX~W<
39.fraud舞弊 ,]w-!I
40.modified or additional procedures 修改或追加审计程序 lNs 'jaD
41.misappropriation of assets 侵占资产 JR<#el
42.transactions without substance 虚假交易 ?<YtlqL
43.unusual pressures 异常压力 2[}^ zTtA
44.the suspected noncompliance 涉嫌存在违法行为 CeNpJ
45.materialiy 重要性 {:$0j|zL1
46.exceed the materiality level 超过重要性水平 IpXg2QbN
47.approach the materiality level 接近重要性水平 Ua#*k
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48.an acceptably low level 可接受水平 9 %4Pt=v~d
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 9t(B{S
50.misstatements or omissions 错报或漏报 Oj:O-PtN2
51.aggregate 总计 6d&BN7B
52.subsequent events 期后事项 y,
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53.adjust the financial statements 调整财务报表 ?D/r1%Z
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 /ZlW9|
56.detection risk 检查风险 nchhNU
57.inappropriate audit opinion 不适当的审计意见 C"PN3>x}j
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 %f\ M61Z
60.the acceptable level of detection risk 可接受的检查风险 6|r`
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61.assessed level of material misstatement risk 重大错报风险的评估水平 8XD9fB^
62.simall business 小规模企业 DKqFe5rw
63.accounting system 会计系统 N+rLbK*
64.test of control 控制测试 +V4BJ/H
65.walk-through test 穿行测试 41>Bm*if
66.communication 沟通 1!/cd;{B
67.flow chart 流程图 (k"|k
68.reperformance of internal control 重新执行 A0# K@
69.audit evidence 审计证据 6Ii2rEzD
70.substantive procedures 实质性程序 6C9KT;6
71.assertions 认定 Jxi>1
72.esistence 存在 eXx6b~D
73.occurrence 发生 BhJqMK>'S
74.completeness 完整性 Nc
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75.rights and obligations 权利和义务 E,JDO d}
76.valuation and allocation 计价和分摊 a"&@G=M@d
77.cutoff 截止 zh2$U
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78.accuracy 准确性 aD8cqVhM3&
79.classification 分类
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80.inspection 检查 ?q1&(g]qO
81.supervision of counting 监盘 HuBG?4Qd
82.observation 观察 Na=9ju
83.confirmation 函证 L.$9ernVY
84.computation 计算 {g@Wd2-J}
85.analytical procedures 分析程序 8Y3c,p/gS>
86.vouch 核对 EC&t+"=R
87.trace 追查 fu}NH\{
88.audit sampling 审计抽样 C(b"0>
89.error 误差 Qzw~\KY:
90.expected error 预期误差 kEf}yTy
91.population 总体 X ~%I(?OX
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 E)3B)(@&P
94.sampling unit 抽样单位 9G` 2t~%
95.statistical sampling 统计抽样 E^zgYkZO
96.tolerable error 可容忍误差 m <IPi <
97.the risk of under reliance 信赖不足风险 !p >a,8w
98.the risk of over reliance 信赖过度风险 \O
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99.the risk of incorrect rejection 误拒风险 iaQ[}'6!$
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 [@U8&W
103.cash receipt 现金收入 MB"uJUk
104.cash disbursement 现金支出 fs&J%ku\
105.bank statement 银行对账单 Gg|'T}0X
106.bank reconciliation 银行存款余额调节表 J0a]Wz
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107.balance sheet date 资产负债表日 cR}}N F
108.net realizable value 可变现净值 LO[1xE9
109.storeroom 仓库 yc|C}oQF
110.sale invoice 销售发票 l
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111.price list 价目表 ^ 'FC.
112.positive confirmation request 积极式询证函 %E?:9. :NJ
113.negative confirmation request 消极式询证函 7s;<5xc
114.purchase requisition 请购单 ~QFD ^SoK
115.receiving report 验收报告 SKuZi
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116.gross margin 毛利 $SSE\+|3
117.manufacturing overhead 制造费用 V.)y
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118.material requisition 领料单 qGuz`&i
119.inventory-taking 存货盘点 N~{0QewMI'
120.bond certificate 债券 >F8&wh'BjY
121.stock certificate 股票 zT#36+_?
122.audit report 审计报告 z}.!q{Q
123.entity 被审计单位 4q/E7n
124.addressee of the audit report 审计报告的收件人 >hoIJZP,
125.unqualified opinion 无保留意见 ;38W41d{
126.qualified opinion 保留意见 %1gJOV
127.disclaimer of opinion 无法表示意见 2FD[D`n]f
128.adverse opinion 否定意见 pP68jL
129 Auditors‘Report审计报告 @ v/%^
130 internal audit内部审计 m?'5*\(ST
131 public sector audit政府审计 ehtiu!Vk
账项基础审计accounting number-based audit ogs9obbZ!
风险导向审计方法risk-oriented audit approach [6V'UI6