1.audit 审计 d]fo>[%Xr
2.attestation 0j'H5>m"
鉴证 EWU(Al T
3.credibility PO$
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可信赖程度 |._9;T-Yde
4.audit of financial statements 财务报表审计 4`KQ@m
5.agreed-upon procedures 执行商定程序 ITUwIpAE
6.high levels of assurance 高水平保证 ?PpGBm2f*
7.compilation 编制 a>_Cxsb&`
8.reliability 可靠性 tf:4}6P1
9.relevance 相关性 R)[ l3
10.professional skepticism 职业谨慎 K3CTxU(
11.objectivity 客观性 O8!> t7x
12. professional competence 专业胜任能力 E~b Yk
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13.Senior/CPA-in-charge 项目经理 YtQsS
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14.audit engagement letter 业务约定书 RyAss0Sm^
15.recurring audit 连续审计 %T_4n^beFQ
16.the client 委托人 *[ @k=!73
17.change CPA 更换注册会计师 ^Z6N&s#6
18.the existing CPA 现任注册会计师 Eps2
19.the successor CPA 后任注册会计师 @2Spfj_e
20.the preceding CPA前任注册会计师 RD$"ft]Vc
21.issue the audit report 出具审计报告 vWGjc2_
22.expert 专家 P
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23.the board of directors 董事会 o<J_?7c~}
24.knowledge of the entity‘ s business 了解被审计单位情况 7yp}*b{s
25.assess material misstatement risks评估重大错报风险 e>FK5rz
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 KX|7mr90K
27.a general knowledge of ————- 初步了解―――的情况 qaj~q(j~C
28.a more knowledge of—————— 进一步了解的情况 zG[GyyAQ
29.the prior year‘s working papers 以前年度工作底稿 4a]$4LQV
30.minutes of meeting 会议纪要 s}O9[_v
31.business risks 经营风险 '`+GC9VG
32.appropriateness 适当性 nc0!ag
33.accounting estimate 会计估计 J7p'_\
34.management representations 管理层声明 j;3hQO
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35.going concern assumption 持续经营假设 u> YC4&
36.audit plan 审计计划 9q4%s?)j
37.significant audit areas 重点审计领域 N'!:
38.error 错误 5Az4 <
39.fraud舞弊 *k (|r>
40.modified or additional procedures 修改或追加审计程序 }8zw| (GR,
41.misappropriation of assets 侵占资产 R
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42.transactions without substance 虚假交易 )J['0DUrZK
43.unusual pressures 异常压力 l<89[{9o
44.the suspected noncompliance 涉嫌存在违法行为 d/m.VnW
45.materialiy 重要性 zx(=ArCRr
46.exceed the materiality level 超过重要性水平 Jxq;Uu9
47.approach the materiality level 接近重要性水平 BnB]]<gO"
48.an acceptably low level 可接受水平 p ow.@
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 h"/y$
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 AwC"c '
52.subsequent events 期后事项 >@mvb@4*
53.adjust the financial statements 调整财务报表 7a<-}>sU
54.perform additional audit procedures 实施追加的审计程序 q#mw#Uw-
55.audit risk 审计风险 t&
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56.detection risk 检查风险 .[qm>j,
57.inappropriate audit opinion 不适当的审计意见 Q)$RE{*-
58.material misstatement 重大的错报 "s6\l~+9l
59.tolerable misstatement 可容忍错报 =MsQ=:ZV
60.the acceptable level of detection risk 可接受的检查风险 P>i!f!o*I
61.assessed level of material misstatement risk 重大错报风险的评估水平 9k`}fk\M
62.simall business 小规模企业 IGtpL[. ;/
63.accounting system 会计系统 Z<Pf[C
64.test of control 控制测试 BSMM3jXb
65.walk-through test 穿行测试 *Bse3%-v
66.communication 沟通 TrEo5
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67.flow chart 流程图 e[:i`J
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68.reperformance of internal control 重新执行 n'42CE
69.audit evidence 审计证据 J$/'nL<{^
70.substantive procedures 实质性程序 5xs GSoa+
71.assertions 认定 8(b
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72.esistence 存在 'Y%@fZf x
73.occurrence 发生 >p[skN
74.completeness 完整性 0[O ."9
75.rights and obligations 权利和义务 j$5S_]2
76.valuation and allocation 计价和分摊 p /x]
77.cutoff 截止 ma%PVz`I;9
78.accuracy 准确性 C~r(*nr
79.classification 分类 y-/,,,r
80.inspection 检查 PE\.J U
81.supervision of counting 监盘 d
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82.observation 观察 :Nt_LsH
83.confirmation 函证 O2n[`9*
84.computation 计算 BS@x&DB
85.analytical procedures 分析程序 )^)j=xs
86.vouch 核对 gl$ Ks+od
87.trace 追查 8F;f&&L"y
88.audit sampling 审计抽样 'PBuf:9lN
89.error 误差 >B~vE2^tQ~
90.expected error 预期误差 s;9>YV2at
91.population 总体 c2,;t)%@E
92.sampling risk 抽样风险 '20
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93.non- sampling risk 非抽样风险 q"uP
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94.sampling unit 抽样单位 6bacU#0o
95.statistical sampling 统计抽样 2l YA% n
96.tolerable error 可容忍误差 M
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97.the risk of under reliance 信赖不足风险 dTwZ-%
98.the risk of over reliance 信赖过度风险 nB+UxU@
99.the risk of incorrect rejection 误拒风险 p[&6hXTd
100. the risk of incorrect acceptance 误受风险 TA"4yri=7x
101.working trial balance 试算平衡表 l"ZfgJ}W
102.index and cross-referencing 索引和交叉索引 M#U #I:z%
103.cash receipt 现金收入 r@.3.Q
104.cash disbursement 现金支出 ,m08t9F
105.bank statement 银行对账单 AvxP0@.`
106.bank reconciliation 银行存款余额调节表 wBb J
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107.balance sheet date 资产负债表日 s.8]qQRr
108.net realizable value 可变现净值 (oiF05n
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109.storeroom 仓库 pVGH)6P>|
110.sale invoice 销售发票 ]\8{z"
111.price list 价目表 yOQEF\
112.positive confirmation request 积极式询证函 `Qrrnq
113.negative confirmation request 消极式询证函 2!y %nkO*
114.purchase requisition 请购单 -y+u0,=p.
115.receiving report 验收报告 |fd}B5!c
116.gross margin 毛利 4YmN3i
117.manufacturing overhead 制造费用 Bp.z6x4
118.material requisition 领料单 3H'+7[~qH
119.inventory-taking 存货盘点 j. m(Z}
120.bond certificate 债券 5V($|3PI
121.stock certificate 股票 J(s%"
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122.audit report 审计报告 <r1N6(n
123.entity 被审计单位 LM~,`#3Ru
124.addressee of the audit report 审计报告的收件人 J6s55
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125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 -nvK*rn>}
127.disclaimer of opinion 无法表示意见 7LB#\2
128.adverse opinion 否定意见 cHG>iW 9C
129 Auditors‘Report审计报告 yU"'h[^
130 internal audit内部审计 s)e' }y
131 public sector audit政府审计 5X'com?T
账项基础审计accounting number-based audit d:x=g i!
风险导向审计方法risk-oriented audit approach 3cp"UU}.