1.audit 审计 I l.K"ll
2.attestation tjnIN?YT
鉴证 rGkyGz8>
3.credibility <t,x RBk
可信赖程度 KYP!Rs/j.
4.audit of financial statements 财务报表审计 L+QLLcS~EM
5.agreed-upon procedures 执行商定程序 oE~Bq/p
6.high levels of assurance 高水平保证 5-G@L?~Vw
7.compilation 编制 !Uc T RI
8.reliability 可靠性 =2 kG%9
9.relevance 相关性 ty`DJO=Omj
10.professional skepticism 职业谨慎 g1o8._f.
11.objectivity 客观性 sC ;+F*0g
12. professional competence 专业胜任能力 %IRi1EmN8
13.Senior/CPA-in-charge 项目经理 N[yy M'C
14.audit engagement letter 业务约定书 Dxxm="FQZ
15.recurring audit 连续审计 LK"69Qx?5q
16.the client 委托人 j5ve2LiFV%
17.change CPA 更换注册会计师 f9;(C4+
18.the existing CPA 现任注册会计师 @o6L6Y0Naa
19.the successor CPA 后任注册会计师 gdoLyxQ
20.the preceding CPA前任注册会计师 ]tDDq=+v
21.issue the audit report 出具审计报告 h}EPnC}
22.expert 专家 Lk$B{2^n
23.the board of directors 董事会 +{UcspqM
24.knowledge of the entity‘ s business 了解被审计单位情况 {_Gs*<.
25.assess material misstatement risks评估重大错报风险 <9%R\_@$H
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 \15nSB
27.a general knowledge of ————- 初步了解―――的情况 YF:L)0H'O
28.a more knowledge of—————— 进一步了解的情况 c=+!>Z&i$G
29.the prior year‘s working papers 以前年度工作底稿 ^VACf|0
30.minutes of meeting 会议纪要 rt|7h>RQ
31.business risks 经营风险 F/A|(AH'
32.appropriateness 适当性 veRm2LSP
33.accounting estimate 会计估计 l (%1jC8
34.management representations 管理层声明 Bnd [X
35.going concern assumption 持续经营假设 F:l%O#V
36.audit plan 审计计划 t_suF$
37.significant audit areas 重点审计领域 7`YEH2
38.error 错误 =>dGL|
39.fraud舞弊 (b6NX~G-:
40.modified or additional procedures 修改或追加审计程序 n}77##+R&C
41.misappropriation of assets 侵占资产 Wr5V`sM
42.transactions without substance 虚假交易 ->{KVPHe{
43.unusual pressures 异常压力 xRsWI!d+|
44.the suspected noncompliance 涉嫌存在违法行为 (3&?w y_l
45.materialiy 重要性 Z`BK/:vo3H
46.exceed the materiality level 超过重要性水平 -Vhw^T1iV
47.approach the materiality level 接近重要性水平 0C*7K?/
48.an acceptably low level 可接受水平 KK%M~Y+tU'
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"3ph6[eW
50.misstatements or omissions 错报或漏报 u?{
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51.aggregate 总计 {91nL'-'
52.subsequent events 期后事项 1>&]R=
53.adjust the financial statements 调整财务报表 v 6Vcjm
54.perform additional audit procedures 实施追加的审计程序 H$KTo/
55.audit risk 审计风险 S/I /-Bp~
56.detection risk 检查风险 ^<-
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57.inappropriate audit opinion 不适当的审计意见 7`hP?a=
58.material misstatement 重大的错报 ,i@:5X/t
59.tolerable misstatement 可容忍错报 ff1c/c/
60.the acceptable level of detection risk 可接受的检查风险 D#/Bx[
61.assessed level of material misstatement risk 重大错报风险的评估水平 C\/L v.
62.simall business 小规模企业 BI}Cg{^km
63.accounting system 会计系统 =iD3Yt
64.test of control 控制测试 "2T#M
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65.walk-through test 穿行测试 5Zva:
66.communication 沟通 uL/m u<
67.flow chart 流程图 gOOPe5+ J
68.reperformance of internal control 重新执行 5lT*hF
69.audit evidence 审计证据 A$xF$l
70.substantive procedures 实质性程序 b,%C{mC
71.assertions 认定 d$AWu{y
72.esistence 存在 '-/xyAzS
73.occurrence 发生 *C=>X193U
74.completeness 完整性 ApXy=?fc
75.rights and obligations 权利和义务 a+T.^koY
76.valuation and allocation 计价和分摊 f:.I0 ST
77.cutoff 截止 x
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78.accuracy 准确性 Mzw X>3x
79.classification 分类 kd$D 3S^{
80.inspection 检查 9v!1V,`j"
81.supervision of counting 监盘 {Fe[:\
82.observation 观察 0tB0@Wj
83.confirmation 函证 1q1jZqno
84.computation 计算 q,U+qt
85.analytical procedures 分析程序 bB;5s`-
86.vouch 核对 \`\ZTZni
87.trace 追查 a,#j =
88.audit sampling 审计抽样 3fJc
9|
89.error 误差 Z@@K[$
90.expected error 预期误差 x*&|0n.D
91.population 总体 A^EE32kbm
92.sampling risk 抽样风险 2Jmz(c
H%
93.non- sampling risk 非抽样风险 B\:%ufd
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94.sampling unit 抽样单位 Jl9k``r*
95.statistical sampling 统计抽样 ^J8lBLqe
96.tolerable error 可容忍误差 4u47D$=
97.the risk of under reliance 信赖不足风险 :e%Pvk
98.the risk of over reliance 信赖过度风险 GU8sO@S5
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99.the risk of incorrect rejection 误拒风险 f\>M'{cV
100. the risk of incorrect acceptance 误受风险 =;&yd';k
101.working trial balance 试算平衡表 M$8^91%4B
102.index and cross-referencing 索引和交叉索引 6,9>g0y'NG
103.cash receipt 现金收入 ^7KH _t8
104.cash disbursement 现金支出 X~,aNRy
105.bank statement 银行对账单 5K?IDt7A]
106.bank reconciliation 银行存款余额调节表 =j*$
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107.balance sheet date 资产负债表日 Gvqxi|
108.net realizable value 可变现净值 -FQ 'agf@&
109.storeroom 仓库 V0XvJ
110.sale invoice 销售发票 )fSOi||C
111.price list 价目表 _ T):G6C8
112.positive confirmation request 积极式询证函 ?+a,m# Yx
113.negative confirmation request 消极式询证函 W=qVc
114.purchase requisition 请购单 tX %5BTv
115.receiving report 验收报告 wInh~p
116.gross margin 毛利
oVfLnI;
117.manufacturing overhead 制造费用 Q &K
118.material requisition 领料单 .:QLk&a,:,
119.inventory-taking 存货盘点 ><$d$(
120.bond certificate 债券 hUMf"=q+
121.stock certificate 股票 ]cMqahaY
122.audit report 审计报告 :GP]P^M;G@
123.entity 被审计单位 bNNr]h8y-
124.addressee of the audit report 审计报告的收件人 V<uR>TD(
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 }$Tl ?BRpU
127.disclaimer of opinion 无法表示意见 {I #]@,
128.adverse opinion 否定意见 ;^%4Q"
129 Auditors‘Report审计报告 |pp*|v1t
130 internal audit内部审计 $$5aUI:$~$
131 public sector audit政府审计 #& Rw&
账项基础审计accounting number-based audit LS*y
风险导向审计方法risk-oriented audit approach (l-ab2'