1.audit 审计 @{qcu\sZ
2.attestation pWzYC@_W
鉴证 _K?v^oM#
3.credibility @; 9KP6d
可信赖程度 H$?M PA-c
4.audit of financial statements 财务报表审计 %62|dhl6
5.agreed-upon procedures 执行商定程序 ;gEEdx'&T
6.high levels of assurance 高水平保证 '2l[~T$*
7.compilation 编制 I SZE P8w
8.reliability 可靠性 J" ,Cwk\
9.relevance 相关性 /b{ @']
10.professional skepticism 职业谨慎 uq6>K/~D
11.objectivity 客观性 A* qR<cp[
12. professional competence 专业胜任能力 6$PQ$
13.Senior/CPA-in-charge 项目经理 J qLPJUr
14.audit engagement letter 业务约定书 % }b
15.recurring audit 连续审计 x s6 !NY
16.the client 委托人 Se??E+aX
17.change CPA 更换注册会计师 *9KT @"v
18.the existing CPA 现任注册会计师 ) 5`^@zx
19.the successor CPA 后任注册会计师 n=rmf*, ?
20.the preceding CPA前任注册会计师 um PN=0u6
21.issue the audit report 出具审计报告 @QJPcF"
22.expert 专家 <AVWT+,
23.the board of directors 董事会 6G4~ -_
24.knowledge of the entity‘ s business 了解被审计单位情况 D _F1 <q
25.assess material misstatement risks评估重大错报风险 0RdW.rZ J
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 7K C2%s#7
27.a general knowledge of ————- 初步了解―――的情况 FFwu$S6e
28.a more knowledge of—————— 进一步了解的情况 c;b<z|}z
29.the prior year‘s working papers 以前年度工作底稿 7zQGuGo(
30.minutes of meeting 会议纪要
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31.business risks 经营风险 y1Br4K5C
32.appropriateness 适当性 } 5" Rj<
33.accounting estimate 会计估计 %j2 :W\g:
34.management representations 管理层声明 cPL6 (&7
35.going concern assumption 持续经营假设 J|V* g]#kP
36.audit plan 审计计划 p& XuNk
37.significant audit areas 重点审计领域 aAu%QRq
38.error 错误 ! x-9A
39.fraud舞弊 P5XUzLV
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40.modified or additional procedures 修改或追加审计程序 Ktuv
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41.misappropriation of assets 侵占资产 ,!AY
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42.transactions without substance 虚假交易 9@ h-q(-
43.unusual pressures 异常压力 !Y^B{bh
44.the suspected noncompliance 涉嫌存在违法行为 &z\?A2Mw%
45.materialiy 重要性 q2Gm8>F1y.
46.exceed the materiality level 超过重要性水平 IH=% %AS
47.approach the materiality level 接近重要性水平 z2.OR,R}]
48.an acceptably low level 可接受水平 R=NK3iGT f
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 LD|T1 .
50.misstatements or omissions 错报或漏报 bA"*^"^
51.aggregate 总计 +^,&z}(
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52.subsequent events 期后事项 Ov:U3P?%
53.adjust the financial statements 调整财务报表 tPJU,e)
54.perform additional audit procedures 实施追加的审计程序 $f"Ce,f
55.audit risk 审计风险 r_^]5C\
56.detection risk 检查风险 X =Y>9
57.inappropriate audit opinion 不适当的审计意见 a$11u.\q+
58.material misstatement 重大的错报 =6'D/| 3
59.tolerable misstatement 可容忍错报 ;M#D*<ucI:
60.the acceptable level of detection risk 可接受的检查风险 @!\lt$
61.assessed level of material misstatement risk 重大错报风险的评估水平 sBN4:8
62.simall business 小规模企业 @`sZV8
63.accounting system 会计系统 a,t]> z95
64.test of control 控制测试 "8[Vb#=*e
65.walk-through test 穿行测试 [H RP&jr
66.communication 沟通 }N3Ur~X\
67.flow chart 流程图 nzi)4"3O
68.reperformance of internal control 重新执行 f,+ONV]5Tt
69.audit evidence 审计证据 ]waCYrG<sY
70.substantive procedures 实质性程序 a^ L'- (
71.assertions 认定 XR)I,@i`'
72.esistence 存在 1B`0.M'd
73.occurrence 发生 =H^^A G\}
74.completeness 完整性 f ;W>:`'
75.rights and obligations 权利和义务 y-7$HWn
76.valuation and allocation 计价和分摊 ")q O#b4
77.cutoff 截止 pc_$,RkN
78.accuracy 准确性 ByXcs'
79.classification 分类 m}-~VYDj
80.inspection 检查 %$(*.o!+8
81.supervision of counting 监盘 #w]:<R^
82.observation 观察 @ GzN0yXhR
83.confirmation 函证 ld23 ^r
84.computation 计算 jDM^e4U.l
85.analytical procedures 分析程序 \tg}K0E?R5
86.vouch 核对 "IsDL^)A9
87.trace 追查 SJI+$L\'
88.audit sampling 审计抽样 WX E{uGc
89.error 误差 R$ 40cW3`
90.expected error 预期误差 )x&}{k6 %
91.population 总体 /&'rQ`nd
92.sampling risk 抽样风险 @y\M8C8
93.non- sampling risk 非抽样风险 %xI,A '#
94.sampling unit 抽样单位 g~= #8nJ
95.statistical sampling 统计抽样 n& uD=-
96.tolerable error 可容忍误差 8h7z
97.the risk of under reliance 信赖不足风险 9/S-=VOe.t
98.the risk of over reliance 信赖过度风险 =C2,?6!
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 JS1''^G&.
101.working trial balance 试算平衡表 `BH
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102.index and cross-referencing 索引和交叉索引 ul3._Q
103.cash receipt 现金收入 > j vi7
104.cash disbursement 现金支出 7L&=z$U@m
105.bank statement 银行对账单 +-OqO 3R
106.bank reconciliation 银行存款余额调节表 -^LEGKN
107.balance sheet date 资产负债表日 :<Y, f(c
108.net realizable value 可变现净值 k
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109.storeroom 仓库 vSy#[9}
110.sale invoice 销售发票 Obu> xK(
111.price list 价目表 s|Acv4| V
112.positive confirmation request 积极式询证函 VDq?,4Kb
113.negative confirmation request 消极式询证函 K%A:W
114.purchase requisition 请购单 _/5mgn<GK
115.receiving report 验收报告 /A;!g5Y
116.gross margin 毛利 }@ :vq8%Q
117.manufacturing overhead 制造费用 [SJ*ks,]
118.material requisition 领料单 f=Rx
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119.inventory-taking 存货盘点 9n "D/NZB
120.bond certificate 债券 m [FH>
121.stock certificate 股票 n-n{+ Dl!
122.audit report 审计报告 Rc H" ,*U
123.entity 被审计单位 @t6B\ ?4'T
124.addressee of the audit report 审计报告的收件人 }l>0m
125.unqualified opinion 无保留意见 3Vl?;~ :5
126.qualified opinion 保留意见 SXA_P{j&a
127.disclaimer of opinion 无法表示意见 LHb(T` .=
128.adverse opinion 否定意见 -HU5E>xG
129 Auditors‘Report审计报告 Yv u!Q
130 internal audit内部审计 Ojf.D6nY
131 public sector audit政府审计 g2 v 0!
账项基础审计accounting number-based audit d&QB?yLd
风险导向审计方法risk-oriented audit approach OXuBtW*,z+
