1.audit 审计 3^
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2.attestation Jm$.$B&I
鉴证 ~4h<nc
3.credibility bqp6cg\p
可信赖程度 0UZ>y/
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4.audit of financial statements 财务报表审计 zbK=yOIOd
5.agreed-upon procedures 执行商定程序 =gS?atbX
6.high levels of assurance 高水平保证 Ig75bZz
7.compilation 编制 gRv5l3k
8.reliability 可靠性 n/#zx:d?
9.relevance 相关性 )I'?]p<
10.professional skepticism 职业谨慎 `<!Nk^2ap
11.objectivity 客观性 r(xh5{^x
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 6nh!g
14.audit engagement letter 业务约定书 XlUM ~(7+v
15.recurring audit 连续审计 OJiW@Z_\
16.the client 委托人 yQE|FbiA
17.change CPA 更换注册会计师 b/'{6zn
18.the existing CPA 现任注册会计师 ~$n4Yuu2[
19.the successor CPA 后任注册会计师 >Jh*S`e
20.the preceding CPA前任注册会计师 i2KN^"v?N
21.issue the audit report 出具审计报告
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22.expert 专家 iSu7K&X9q
23.the board of directors 董事会 OV3l)73?t
24.knowledge of the entity‘ s business 了解被审计单位情况 's>
25.assess material misstatement risks评估重大错报风险 XWN
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 6yk=4l
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27.a general knowledge of ————- 初步了解―――的情况 52?zBl`|
28.a more knowledge of—————— 进一步了解的情况 k#Qav1_
29.the prior year‘s working papers 以前年度工作底稿 /5Aum?~
30.minutes of meeting 会议纪要 g^|}e?
31.business risks 经营风险 Z-|.j^n
32.appropriateness 适当性 {T4F0fu[eR
33.accounting estimate 会计估计 6 "fYSn>
34.management representations 管理层声明 't:$Lx
35.going concern assumption 持续经营假设 li'h&!|]
36.audit plan 审计计划 `i5U&K. 7
37.significant audit areas 重点审计领域 WLl_;BgN
38.error 错误 FJ0Ity4u6
39.fraud舞弊 {y)O?9q
40.modified or additional procedures 修改或追加审计程序 Yt&Isi
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41.misappropriation of assets 侵占资产 I?`}h}7.
42.transactions without substance 虚假交易 $/;D8P5/&=
43.unusual pressures 异常压力 &_Kb;UVRj
44.the suspected noncompliance 涉嫌存在违法行为 !/]F.0
45.materialiy 重要性 K"u-nroHW
46.exceed the materiality level 超过重要性水平 G165grGFd
47.approach the materiality level 接近重要性水平 VP0q?lh
48.an acceptably low level 可接受水平 m(CW3:|
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 MU6|>{
50.misstatements or omissions 错报或漏报 ?>c*[>LpZ
51.aggregate 总计 +UbSqp1BS
52.subsequent events 期后事项 n%'M?o]DF
53.adjust the financial statements 调整财务报表 Zjis0a]v~k
54.perform additional audit procedures 实施追加的审计程序 e RY2.!
55.audit risk 审计风险 _8t5rF
56.detection risk 检查风险 nOq?Q
57.inappropriate audit opinion 不适当的审计意见 |vW(;j6
58.material misstatement 重大的错报 e_'/4
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59.tolerable misstatement 可容忍错报 y/=:F=H@w
60.the acceptable level of detection risk 可接受的检查风险 qLrvKoEX2
61.assessed level of material misstatement risk 重大错报风险的评估水平 %Aaf86pkp
62.simall business 小规模企业 =k.:XblEe[
63.accounting system 会计系统 DUH\/<^g
64.test of control 控制测试 x{K^u"
65.walk-through test 穿行测试 k1tJ$}
66.communication 沟通 _)|_KQQu
67.flow chart 流程图 ycYT1Sg8
68.reperformance of internal control 重新执行 PPoQNW
69.audit evidence 审计证据 m 2c>RCq
70.substantive procedures 实质性程序 _Z~cJIEU
71.assertions 认定 eu=G[>
72.esistence 存在 3#GZ6:rVJ
73.occurrence 发生 Tl
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74.completeness 完整性 YywiY).]@
75.rights and obligations 权利和义务 ,TeJx+z^
76.valuation and allocation 计价和分摊 6oTWW@
77.cutoff 截止 [5[}2B_t
78.accuracy 准确性 0IZaf%zYc
79.classification 分类 OAigq6[,
80.inspection 检查 Vb{5 -v
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81.supervision of counting 监盘 3a9%djGq
82.observation 观察 U'(Exr
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83.confirmation 函证 UN ;9h9
84.computation 计算 OJ#ehw <
85.analytical procedures 分析程序 U@t"o3E
86.vouch 核对 .CJQ]ECl7p
87.trace 追查 s
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88.audit sampling 审计抽样 b"D? @dGB,
89.error 误差 0|6]ps4Z7
90.expected error 预期误差 !`kX</ha.
91.population 总体 pe^hOzVv
92.sampling risk 抽样风险 LDg"s0n#
93.non- sampling risk 非抽样风险 k+-IuO
94.sampling unit 抽样单位 `Fn"%P!
95.statistical sampling 统计抽样 05sWN 0
96.tolerable error 可容忍误差 ;8F|Q<`pV
97.the risk of under reliance 信赖不足风险 -NzO ,?
98.the risk of over reliance 信赖过度风险 . <xzf4C
99.the risk of incorrect rejection 误拒风险 dA,irb I0W
100. the risk of incorrect acceptance 误受风险 E}Ir<\
101.working trial balance 试算平衡表 RYhaQ&1i
102.index and cross-referencing 索引和交叉索引 W&
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103.cash receipt 现金收入 I+JWDYk
104.cash disbursement 现金支出 #+VH]7]
105.bank statement 银行对账单 $}&r.=J".
106.bank reconciliation 银行存款余额调节表 kg,t[Jl
107.balance sheet date 资产负债表日 P9d%80(b4
108.net realizable value 可变现净值 TFZvZi$u&
109.storeroom 仓库 @ P:b\W
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110.sale invoice 销售发票 Om%HrT
111.price list 价目表 sb1Zm*m6
112.positive confirmation request 积极式询证函 By3y.}'Ub9
113.negative confirmation request 消极式询证函 P:~Xaz\F
114.purchase requisition 请购单 T6/d[SH>
115.receiving report 验收报告 VSm[80iR0
116.gross margin 毛利 j[E8C$lW
117.manufacturing overhead 制造费用 O$dcy!
118.material requisition 领料单 ]V*ku%L0
119.inventory-taking 存货盘点 ,/m@<NyK
120.bond certificate 债券 !WT Z=|
121.stock certificate 股票 .`I;qF
122.audit report 审计报告 O
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123.entity 被审计单位 _:RQ9x'
124.addressee of the audit report 审计报告的收件人 3HtLD5%Q
125.unqualified opinion 无保留意见 rTJ='<hIy
126.qualified opinion 保留意见 +jpaBr-O#
127.disclaimer of opinion 无法表示意见 B: '}SA{
128.adverse opinion 否定意见 kzky{0yKk=
129 Auditors‘Report审计报告 O"'.n5>:`
130 internal audit内部审计 8S8^sP
131 public sector audit政府审计 @k<
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账项基础审计accounting number-based audit *
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风险导向审计方法risk-oriented audit approach y#Cp Vm#!>