1.audit 审计 YA7h! %52)
2.attestation <
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鉴证 ze%kP#c6!
3.credibility /FzO9'kj
可信赖程度 qu}`;\9@ld
4.audit of financial statements 财务报表审计 [&6VI?
5.agreed-upon procedures 执行商定程序 (%\vp**F
6.high levels of assurance 高水平保证 p&Os5zw;|
7.compilation 编制 'QR
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8.reliability 可靠性 Pfy2PpA
9.relevance 相关性 ]h]| PdN
10.professional skepticism 职业谨慎 u}zCcWP|L
11.objectivity 客观性 fpCkT [&m
12. professional competence 专业胜任能力 Eb9 eEa<W
13.Senior/CPA-in-charge 项目经理 &&(^;+
14.audit engagement letter 业务约定书 (}$pf6s
15.recurring audit 连续审计 @S69u s}
16.the client 委托人 O$'BJKj-4
17.change CPA 更换注册会计师 x1g0_&F
18.the existing CPA 现任注册会计师 vDGAC'
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 fjc8@S5x9j
21.issue the audit report 出具审计报告 AFd3_>h
22.expert 专家 =qQH,{]c6
23.the board of directors 董事会 E?L^L3s
24.knowledge of the entity‘ s business 了解被审计单位情况 J$9`[^pV
25.assess material misstatement risks评估重大错报风险 3^ct;gz
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 r2KfZ>tWg"
27.a general knowledge of ————- 初步了解―――的情况 v#. %eF
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28.a more knowledge of—————— 进一步了解的情况 `y1nex-0
29.the prior year‘s working papers 以前年度工作底稿 H9@24NFb
30.minutes of meeting 会议纪要
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31.business risks 经营风险 ~ULD{Ov'F
32.appropriateness 适当性 PP2>v|
33.accounting estimate 会计估计 br@GnjG
34.management representations 管理层声明 h92'~X36
35.going concern assumption 持续经营假设 C
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36.audit plan 审计计划 D)XV{Wit
37.significant audit areas 重点审计领域 TLBIM
38.error 错误 3#=%2\
39.fraud舞弊 7Ya4>*B
40.modified or additional procedures 修改或追加审计程序 ;zMZ+GZ?;+
41.misappropriation of assets 侵占资产 @
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42.transactions without substance 虚假交易 /S}4J"
43.unusual pressures 异常压力 0QWc1L
44.the suspected noncompliance 涉嫌存在违法行为 Y|*a,H"_
45.materialiy 重要性 MLu@|Xgh
46.exceed the materiality level 超过重要性水平 GFq,Ca~
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 mz|#K7:
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 6c
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50.misstatements or omissions 错报或漏报 b7t
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51.aggregate 总计 w=dTa5
52.subsequent events 期后事项 ^)qOILn
53.adjust the financial statements 调整财务报表 cO&(&*J r
54.perform additional audit procedures 实施追加的审计程序 -y@#
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55.audit risk 审计风险 2Hh5gD|>
56.detection risk 检查风险 z5V~m_RO
57.inappropriate audit opinion 不适当的审计意见 1
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58.material misstatement 重大的错报 td}%reH
59.tolerable misstatement 可容忍错报 OA_WjTwDs
60.the acceptable level of detection risk 可接受的检查风险 <)f1skJsP
61.assessed level of material misstatement risk 重大错报风险的评估水平 8ZnHp~
62.simall business 小规模企业 xsPY#
63.accounting system 会计系统 BZ '63
64.test of control 控制测试 m1d*Lt>F@
65.walk-through test 穿行测试 DlD;rL=
66.communication 沟通 T-;|E^
67.flow chart 流程图 O]|T !
68.reperformance of internal control 重新执行 a9+l:c@
69.audit evidence 审计证据 lk<}`#( g
70.substantive procedures 实质性程序 K!L0|WH%!
71.assertions 认定 ;ui=7[Us
72.esistence 存在 VL[}
73.occurrence 发生 :1O49g3R
74.completeness 完整性 KOYU'hw
75.rights and obligations 权利和义务 lhp.zl
76.valuation and allocation 计价和分摊 V|vKYEFry
77.cutoff 截止 aMLtZ7i>
78.accuracy 准确性 GLS`1!
79.classification 分类 bhqV2y*'
80.inspection 检查 53g(:eB
81.supervision of counting 监盘 3 P)N,
82.observation 观察 )2&U
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83.confirmation 函证 O/N
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84.computation 计算 acPX2B[jJ
85.analytical procedures 分析程序 UWf@(8
86.vouch 核对 rV5QKz6'
87.trace 追查 dTATJ)NH
88.audit sampling 审计抽样 L/39<&W
89.error 误差 R&!{3!V
90.expected error 预期误差 #9's^}i
91.population 总体 (**k4c,
92.sampling risk 抽样风险 (^U
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93.non- sampling risk 非抽样风险 gq:2`W&5
94.sampling unit 抽样单位 {&I3qk2(
95.statistical sampling 统计抽样 xDsB%~
96.tolerable error 可容忍误差 )C1ihm!7\
97.the risk of under reliance 信赖不足风险 $-J=UT2m
98.the risk of over reliance 信赖过度风险 <$:Hf@tpMo
99.the risk of incorrect rejection 误拒风险 vz87]InI
100. the risk of incorrect acceptance 误受风险 S.E'fc1
101.working trial balance 试算平衡表 5nQxVwY
102.index and cross-referencing 索引和交叉索引 Ok*aP+Wq
103.cash receipt 现金收入 It@1!_tO2
104.cash disbursement 现金支出 usFhcU
105.bank statement 银行对账单 fxcCz 5
106.bank reconciliation 银行存款余额调节表 +eIX{J\s
107.balance sheet date 资产负债表日 MODi:jsl
108.net realizable value 可变现净值 W["c3c
109.storeroom 仓库 kJfMTfl,
110.sale invoice 销售发票 $bho]~
111.price list 价目表 FL8?<bU
112.positive confirmation request 积极式询证函 SI~MTUqt
113.negative confirmation request 消极式询证函 :wRaB7
114.purchase requisition 请购单 B=,j$uH
115.receiving report 验收报告 EPn0ZwnS:M
116.gross margin 毛利 3<:m;F*#
117.manufacturing overhead 制造费用 (&=gM
118.material requisition 领料单 &>KZ4%&?
119.inventory-taking 存货盘点 \-2O&v'}
120.bond certificate 债券 :jP4GCxU|
121.stock certificate 股票 Q=}U
122.audit report 审计报告 `;\<Fr
123.entity 被审计单位 kbR!iPM-;
124.addressee of the audit report 审计报告的收件人 J;mvD^`g
125.unqualified opinion 无保留意见 ]y52%RAKI
126.qualified opinion 保留意见 &1(PS)s
127.disclaimer of opinion 无法表示意见 d8V)eZYXy~
128.adverse opinion 否定意见 ,|Xibfw
129 Auditors‘Report审计报告 :OFL@byS
130 internal audit内部审计 qz]g4hS
131 public sector audit政府审计 7G 3*@cl
账项基础审计accounting number-based audit c
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风险导向审计方法risk-oriented audit approach >AUj4d