1.audit 审计 b&~s}IX
2.attestation % HK \
鉴证 b3RCsIz
3.credibility _]~=
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可信赖程度 7)y9%-}
4.audit of financial statements 财务报表审计 t,m},c(B:
5.agreed-upon procedures 执行商定程序 -F+dmI,1$
6.high levels of assurance 高水平保证 W u9))Ir
7.compilation 编制 3~&h9#7Ke
8.reliability 可靠性 !p#+I=
9.relevance 相关性 M7 Z9(3Va
10.professional skepticism 职业谨慎 :Kt'Fm,s?
11.objectivity 客观性 @p}"B9h*^
12. professional competence 专业胜任能力 bPHqZ*f
13.Senior/CPA-in-charge 项目经理 ;`P}\
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14.audit engagement letter 业务约定书 pg;y\}
15.recurring audit 连续审计 X_nxC6[m%
16.the client 委托人 )^'g2gVK+p
17.change CPA 更换注册会计师 \L@DDK|"`6
18.the existing CPA 现任注册会计师 RN"O/b}qQ
19.the successor CPA 后任注册会计师 MU/3**zoW
20.the preceding CPA前任注册会计师 0p;pTc
21.issue the audit report 出具审计报告 gE~]^B{
22.expert 专家 0~0OQ/>7
23.the board of directors 董事会 bEz1@"~
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24.knowledge of the entity‘ s business 了解被审计单位情况 PfKF!/c
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25.assess material misstatement risks评估重大错报风险 %Qc5_of
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 ?U;KwS]%
27.a general knowledge of ————- 初步了解―――的情况 (T]<
28.a more knowledge of—————— 进一步了解的情况 V<+=t{
29.the prior year‘s working papers 以前年度工作底稿 ' QrvkQ
30.minutes of meeting 会议纪要 ZXR#t?D
31.business risks 经营风险 7^|,
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32.appropriateness 适当性 #& 5}
33.accounting estimate 会计估计 ?UPZ49y
34.management representations 管理层声明 !u;r<:g!
35.going concern assumption 持续经营假设 e<;^P(g`E
36.audit plan 审计计划 O5:2B\B
37.significant audit areas 重点审计领域 609_ZW;)
38.error 错误 UD@u hL
39.fraud舞弊 kA1
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40.modified or additional procedures 修改或追加审计程序 wC~ra:/?:7
41.misappropriation of assets 侵占资产 :jc
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42.transactions without substance 虚假交易 J0eJRs
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 dmkd.aP4
45.materialiy 重要性 g;Lk 'Ky6
46.exceed the materiality level 超过重要性水平 D@cv{
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47.approach the materiality level 接近重要性水平 Fu%%:3_
48.an acceptably low level 可接受水平 .9Y,N&V<H
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 ;
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50.misstatements or omissions 错报或漏报 gPu0j4&-
51.aggregate 总计 .<
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52.subsequent events 期后事项 v,] &[`
53.adjust the financial statements 调整财务报表 JGB 9Z
54.perform additional audit procedures 实施追加的审计程序 _FJ,, /~
55.audit risk 审计风险 nbGB84
56.detection risk 检查风险 +?!x;qS^
57.inappropriate audit opinion 不适当的审计意见 Qmk}smvH
58.material misstatement 重大的错报 }zkMo?
59.tolerable misstatement 可容忍错报 dcGs0b
60.the acceptable level of detection risk 可接受的检查风险 >O:31Uk
61.assessed level of material misstatement risk 重大错报风险的评估水平 0x
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62.simall business 小规模企业 l-Q.@hG
63.accounting system 会计系统 keBf^NY
64.test of control 控制测试 ,>^6ztM
65.walk-through test 穿行测试 u6,NQ^4
66.communication 沟通 &%ZiI@O-
67.flow chart 流程图 ?y@ RE
68.reperformance of internal control 重新执行 EAg Nu?L
69.audit evidence 审计证据 Y}/e"mp
70.substantive procedures 实质性程序 &s|a\!>l
71.assertions 认定 %L\buwjy$
72.esistence 存在 BJdH2qREN
73.occurrence 发生 ZDI%?.U
74.completeness 完整性 Wx i|(}
75.rights and obligations 权利和义务 nS53mLU)
76.valuation and allocation 计价和分摊 Bj ~bsT@a.
77.cutoff 截止 \;h+:[<e1
78.accuracy 准确性 WI?iz-,](
79.classification 分类 0x-58i0
80.inspection 检查
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81.supervision of counting 监盘
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82.observation 观察 b~1]}9TJ
83.confirmation 函证 G9/5KW}-
84.computation 计算 !&3iZQGWv
85.analytical procedures 分析程序 qOusO6
86.vouch 核对 B4<W%lm
87.trace 追查 %4%$NdU"
88.audit sampling 审计抽样 F%8W*Y699
89.error 误差 _m
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90.expected error 预期误差 Nf#8V|
91.population 总体 m5G9
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92.sampling risk 抽样风险 : *~}\M*
93.non- sampling risk 非抽样风险 2
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94.sampling unit 抽样单位 gm-I)z!tz
95.statistical sampling 统计抽样 $ON4
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96.tolerable error 可容忍误差 J<
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97.the risk of under reliance 信赖不足风险 AF=9KWqf
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 `+4>NT6cu9
100. the risk of incorrect acceptance 误受风险 f?ImQYqP
101.working trial balance 试算平衡表 98%M`WY
102.index and cross-referencing 索引和交叉索引 HOn,c@.9Y
103.cash receipt 现金收入 ,Tb~+z|-[
104.cash disbursement 现金支出 H9x,C/r,
105.bank statement 银行对账单 _::q
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106.bank reconciliation 银行存款余额调节表 fI/?2ZH
107.balance sheet date 资产负债表日 T[z]~MJL
108.net realizable value 可变现净值 O:=%{/6&D
109.storeroom 仓库 6O`s&T,t
110.sale invoice 销售发票 ii.L]#3y
111.price list 价目表 a cSm+t
112.positive confirmation request 积极式询证函 {M7`z,,[
113.negative confirmation request 消极式询证函 )w{bT]
114.purchase requisition 请购单 8$|<`:~J
115.receiving report 验收报告 n>)'!
116.gross margin 毛利 an4^(SY
117.manufacturing overhead 制造费用 xm)s%"6n
118.material requisition 领料单 >t[beRcR6
119.inventory-taking 存货盘点 wIrjWU2
120.bond certificate 债券 wH=L+bA>a
121.stock certificate 股票 ,Zpc vK/S
122.audit report 审计报告 PY4RwN
123.entity 被审计单位 X>[x7t:
124.addressee of the audit report 审计报告的收件人 X#qmwcF
125.unqualified opinion 无保留意见 p)t1]<,Of
126.qualified opinion 保留意见 ,&DK*LT8U
127.disclaimer of opinion 无法表示意见 +h64idM{U
128.adverse opinion 否定意见 >q'xW=Y
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129 Auditors‘Report审计报告 re\@v8w~
130 internal audit内部审计 j.3#rxq
131 public sector audit政府审计 &B^z
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账项基础审计accounting number-based audit z/JoUje
风险导向审计方法risk-oriented audit approach @}
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