1.audit 审计 G?MNM -2
2.attestation -)aBS3
鉴证 16YJQ ue
3.credibility s]r"-^eS3
可信赖程度 Dg@>d0FW
4.audit of financial statements 财务报表审计 Ng,#d`Br
5.agreed-upon procedures 执行商定程序 *"Ipu"G5?
6.high levels of assurance 高水平保证 S3Tww]q
7.compilation 编制 W&6P%0G/
8.reliability 可靠性 SD6xi\8
9.relevance 相关性 oM$EQd`7
10.professional skepticism 职业谨慎 uM0z%z5b
11.objectivity 客观性 pVw)"\S%
12. professional competence 专业胜任能力 h2u>CXD
13.Senior/CPA-in-charge 项目经理 Mnaoh:z
14.audit engagement letter 业务约定书 h?DMrYk_%#
15.recurring audit 连续审计 oZ@_o3VG
16.the client 委托人 0bpl3Fh.v
17.change CPA 更换注册会计师 R)#D{/#FW
18.the existing CPA 现任注册会计师 atFj Vk^
19.the successor CPA 后任注册会计师 +MeEy{;
20.the preceding CPA前任注册会计师 .c+RFX@0
21.issue the audit report 出具审计报告 Vcl"qz@Fj
22.expert 专家 y^:g"|q
23.the board of directors 董事会 PZRpH
24.knowledge of the entity‘ s business 了解被审计单位情况 ;/SM^&Y
25.assess material misstatement risks评估重大错报风险 _#e='~;
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 e4ajT
27.a general knowledge of ————- 初步了解―――的情况 ?PSm)
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28.a more knowledge of—————— 进一步了解的情况 8Hs>+Udl
29.the prior year‘s working papers 以前年度工作底稿 Kig.hHj@
30.minutes of meeting 会议纪要 d;(L@9HH
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31.business risks 经营风险
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32.appropriateness 适当性 ^ow[XEB%
33.accounting estimate 会计估计 .dV o[m;
34.management representations 管理层声明 w-|i8%X
35.going concern assumption 持续经营假设 w=3@IW
36.audit plan 审计计划 h&5H`CR
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37.significant audit areas 重点审计领域 NwuME/C7#
38.error 错误 L$@^EENS
39.fraud舞弊 !/['wv@
40.modified or additional procedures 修改或追加审计程序 wI}5[m
41.misappropriation of assets 侵占资产 ."PR Z,
42.transactions without substance 虚假交易 Cfb/f]*M
43.unusual pressures 异常压力 c:51In|~{C
44.the suspected noncompliance 涉嫌存在违法行为 VA)3=82n
45.materialiy 重要性 f
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46.exceed the materiality level 超过重要性水平 p H?VM&x
47.approach the materiality level 接近重要性水平 rFn;z}J2
48.an acceptably low level 可接受水平 n\.K:t[
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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 C&3#'/&
50.misstatements or omissions 错报或漏报 l8%x(N4
51.aggregate 总计 E[6JHBE*r
52.subsequent events 期后事项 )-[ 2vhXz
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 QO7> XHn
55.audit risk 审计风险 0;3;Rs
56.detection risk 检查风险 PQXyu1
57.inappropriate audit opinion 不适当的审计意见 <Ky\ ^
58.material misstatement 重大的错报 7~eo^/PbS
59.tolerable misstatement 可容忍错报 Nj.(iBmr
60.the acceptable level of detection risk 可接受的检查风险 {{[).o/
61.assessed level of material misstatement risk 重大错报风险的评估水平 _W]2~9
62.simall business 小规模企业 naXo <B
63.accounting system 会计系统 sxO_K^eD
64.test of control 控制测试 M`KrB5a+6
65.walk-through test 穿行测试 ph30 /*8
66.communication 沟通 \h :Rw|
67.flow chart 流程图 "(/|[7D)
68.reperformance of internal control 重新执行 HHCsWe-
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 q!""pr<n
71.assertions 认定 %zd1\We
72.esistence 存在 I4
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73.occurrence 发生 Z,,Da|edH
74.completeness 完整性 rc*3k
75.rights and obligations 权利和义务 aAwnkQ$
76.valuation and allocation 计价和分摊 t_
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77.cutoff 截止 hof$0Fg
78.accuracy 准确性 &.=d,XKN
79.classification 分类 *AGC[w}/
80.inspection 检查
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81.supervision of counting 监盘 \@['V
82.observation 观察 fbwo2qe@K
83.confirmation 函证 7u!R 'D
84.computation 计算 vp4!p~C{
85.analytical procedures 分析程序 j"_V+)SD
86.vouch 核对 b\][ x6zJp
87.trace 追查 )+oDa{dZ
88.audit sampling 审计抽样 |j^>6nE
89.error 误差 0d`s(b54;O
90.expected error 预期误差 /I$g .f/#
91.population 总体 y= cBpC
92.sampling risk 抽样风险 RX=C)q2c
93.non- sampling risk 非抽样风险 g*-
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94.sampling unit 抽样单位 ;{q7rsE
95.statistical sampling 统计抽样 #g{ZfO[
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96.tolerable error 可容忍误差 }.o
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97.the risk of under reliance 信赖不足风险 > g8;x#
98.the risk of over reliance 信赖过度风险 ^%#v
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99.the risk of incorrect rejection 误拒风险 6rt.ec(
100. the risk of incorrect acceptance 误受风险 rA8neO)
101.working trial balance 试算平衡表 xlgN}M
102.index and cross-referencing 索引和交叉索引 )f(#Fn
103.cash receipt 现金收入 ',kYZay
104.cash disbursement 现金支出 V{{b^y
105.bank statement 银行对账单 }v0oFY$u`H
106.bank reconciliation 银行存款余额调节表 /Kwo^Q{
107.balance sheet date 资产负债表日 l
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108.net realizable value 可变现净值 3,oFT
109.storeroom 仓库 }n:'@}
110.sale invoice 销售发票 + To{Tm-
111.price list 价目表 ZaH<\`=%
112.positive confirmation request 积极式询证函 "p#mNc
113.negative confirmation request 消极式询证函 2ztP'
114.purchase requisition 请购单 T"in
115.receiving report 验收报告 %OfaBv&
116.gross margin 毛利 2B=yT8
117.manufacturing overhead 制造费用 mZ7.
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118.material requisition 领料单 ,U],Wu)
119.inventory-taking 存货盘点 Rw^4S@~T
120.bond certificate 债券 2P!Pbl<
121.stock certificate 股票 ;8|uY%ab
122.audit report 审计报告 D7[ 8*^
123.entity 被审计单位 rm+|xvZ4
124.addressee of the audit report 审计报告的收件人 mJ#u] tiL
125.unqualified opinion 无保留意见 b0PF7PEEQ
126.qualified opinion 保留意见 ~BrERUk
127.disclaimer of opinion 无法表示意见 fk#SD "iJ
128.adverse opinion 否定意见 /XS}<!)%
129 Auditors‘Report审计报告
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130 internal audit内部审计 zK k;&y|{
131 public sector audit政府审计 1 c3gHc7{t
账项基础审计accounting number-based audit DFVaZN?~
风险导向审计方法risk-oriented audit approach
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