1.audit 审计 Be]z @E1x
2.attestation &_-=(rK
鉴证 B G\)B
3.credibility "hI"4xSg
可信赖程度 v~Dobk/n
4.audit of financial statements 财务报表审计 |v%$Q/zp&
5.agreed-upon procedures 执行商定程序 -rI7ihr*
6.high levels of assurance 高水平保证 6]%=q)oL[
7.compilation 编制 r<1W.xd":
8.reliability 可靠性 Bo8f52|
9.relevance 相关性 lqv}~MC
10.professional skepticism 职业谨慎 .eg'Z@
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11.objectivity 客观性 _g/d/{-{Q
12. professional competence 专业胜任能力 nVWU\$Ft
13.Senior/CPA-in-charge 项目经理 VnSO>O
14.audit engagement letter 业务约定书 ?m2FN<S
15.recurring audit 连续审计 d*Su
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16.the client 委托人 72xf|s=
17.change CPA 更换注册会计师 h
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18.the existing CPA 现任注册会计师 TM{m:I:Z*n
19.the successor CPA 后任注册会计师 \mGb|aF8
20.the preceding CPA前任注册会计师 .wd7^wI^S
21.issue the audit report 出具审计报告 guY
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22.expert 专家 D*
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23.the board of directors 董事会 Zy3F%]V0
24.knowledge of the entity‘ s business 了解被审计单位情况 >S`=~4
25.assess material misstatement risks评估重大错报风险 #aC&!Rei{
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 p gLhxc:
27.a general knowledge of ————- 初步了解―――的情况 ef{Hj[
8
28.a more knowledge of—————— 进一步了解的情况 !gRU;ZQU_
29.the prior year‘s working papers 以前年度工作底稿 lshSRir
30.minutes of meeting 会议纪要 faLfdUimJ
31.business risks 经营风险 #S/~1{
32.appropriateness 适当性 T+P{,,a/]
33.accounting estimate 会计估计 P;25F
34.management representations 管理层声明 2i!R>`
35.going concern assumption 持续经营假设 c/bT5TIEWs
36.audit plan 审计计划 rjcH[U(
37.significant audit areas 重点审计领域 0K.$C~C
38.error 错误 ?^!J:D?
39.fraud舞弊 [7`S`\_NK
40.modified or additional procedures 修改或追加审计程序 4IfkYM
41.misappropriation of assets 侵占资产 W
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42.transactions without substance 虚假交易 /
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43.unusual pressures 异常压力 i=b'_SZ'
44.the suspected noncompliance 涉嫌存在违法行为 |AvsT{2
45.materialiy 重要性 D&mPYxXL
46.exceed the materiality level 超过重要性水平 nY1PRX\
47.approach the materiality level 接近重要性水平 !K*3bY`#
48.an acceptably low level 可接受水平 av(qV$2
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 u SZfim@Z7
50.misstatements or omissions 错报或漏报 s!YX<V
51.aggregate 总计 <LBCu;
52.subsequent events 期后事项 md{1Jn"
53.adjust the financial statements 调整财务报表 Dy. |bUB!f
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 ',FVT4OMw
56.detection risk 检查风险 fvTp9T\f3
57.inappropriate audit opinion 不适当的审计意见 u{WI 4n?
58.material misstatement 重大的错报 {yf,:5
59.tolerable misstatement 可容忍错报 :LX!T&
60.the acceptable level of detection risk 可接受的检查风险 .ejC#vB{KM
61.assessed level of material misstatement risk 重大错报风险的评估水平 <MhODC")
62.simall business 小规模企业 C&d,|e "\
63.accounting system 会计系统 tx1TtWo
64.test of control 控制测试 ?j!/Hc/b4
65.walk-through test 穿行测试 -y&>&D
66.communication 沟通 <4?(|Vh[m]
67.flow chart 流程图 -t`KCf,0
68.reperformance of internal control 重新执行 P&o+ut:
69.audit evidence 审计证据 H9VdoxKo
70.substantive procedures 实质性程序 z9AX8k(B6
71.assertions 认定 bsc b
72.esistence 存在 REJBm
73.occurrence 发生 78Zb IL
74.completeness 完整性 "$%&C%t
75.rights and obligations 权利和义务 J{uqbrJICr
76.valuation and allocation 计价和分摊 K)`l >o1
77.cutoff 截止 )u!}`UJ
78.accuracy 准确性 %I)*5 M6
79.classification 分类 "NSY=)fV
80.inspection 检查 Fok`-U
81.supervision of counting 监盘 EJ:2]!O
82.observation 观察 G\f:H%[5[
83.confirmation 函证 P
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84.computation 计算 A:sP%c;
85.analytical procedures 分析程序 Z79Y$d>G<E
86.vouch 核对 A sf]sU..
87.trace 追查 y7R{6W_U>
88.audit sampling 审计抽样 n)]u|qq
89.error 误差 J72kjj&C
90.expected error 预期误差 .ddf'$6h
91.population 总体 Bb5RZ#oa
92.sampling risk 抽样风险 ;ahI}}
93.non- sampling risk 非抽样风险 8`w#)6(V
94.sampling unit 抽样单位 F,GG>(6c
95.statistical sampling 统计抽样 Z=s]@r
96.tolerable error 可容忍误差 )!`>Q|]}Zd
97.the risk of under reliance 信赖不足风险 zv\T ;_
98.the risk of over reliance 信赖过度风险 *zPz)3;
99.the risk of incorrect rejection 误拒风险 g9gyx/'*
100. the risk of incorrect acceptance 误受风险 P.t7_v>
101.working trial balance 试算平衡表 nfr..4,:
102.index and cross-referencing 索引和交叉索引 P<xC
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103.cash receipt 现金收入 g>f_'7F&
104.cash disbursement 现金支出 \%;5$ovV
105.bank statement 银行对账单 euh rEjwkH
106.bank reconciliation 银行存款余额调节表 'F8:|g
107.balance sheet date 资产负债表日 xb(y15R\I
108.net realizable value 可变现净值 V@ph.)z
109.storeroom 仓库 ]:
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110.sale invoice 销售发票 5fhe{d"si
111.price list 价目表 ?)c9!hR
112.positive confirmation request 积极式询证函 G?yG|5.pU
113.negative confirmation request 消极式询证函 .sPa${
114.purchase requisition 请购单 -+|{#cz
115.receiving report 验收报告 ivl_=
116.gross margin 毛利 EtvYIfemr
117.manufacturing overhead 制造费用 G?{uR6s>#
118.material requisition 领料单 v/7i
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119.inventory-taking 存货盘点 7;:Uv=
120.bond certificate 债券 jJY!;f
121.stock certificate 股票 (=i+{
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122.audit report 审计报告 =_dqoAF
123.entity 被审计单位 #]o#~:S=
124.addressee of the audit report 审计报告的收件人 PEAo'63$
125.unqualified opinion 无保留意见 '^6x-aeq[D
126.qualified opinion 保留意见 }#f~"-O
127.disclaimer of opinion 无法表示意见 .3T#:Hl
128.adverse opinion 否定意见 f9&po2Pzf
129 Auditors‘Report审计报告 {[.<BU-
130 internal audit内部审计 Kkds^v6
131 public sector audit政府审计 7
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账项基础审计accounting number-based audit Z\M8DZW8Y
风险导向审计方法risk-oriented audit approach s3l:S
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