1.audit 审计 )I Y 5Y
2.attestation SgCqxFii
鉴证 7zJrT5
3.credibility ]|C_`,ux
可信赖程度 '
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4.audit of financial statements 财务报表审计 |iwM9oO%
5.agreed-upon procedures 执行商定程序 <i{m.pR>
6.high levels of assurance 高水平保证 _q$0lqq~u
7.compilation 编制 uS:
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8.reliability 可靠性 u
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9.relevance 相关性 mc0sdb,c$
10.professional skepticism 职业谨慎 5bF9IH
11.objectivity 客观性 Ks49$w<
12. professional competence 专业胜任能力 /@9-!cL
13.Senior/CPA-in-charge 项目经理 `zElBD
14.audit engagement letter 业务约定书 {dy`
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15.recurring audit 连续审计 ny!lja5[
16.the client 委托人 nu469
17.change CPA 更换注册会计师 wc6
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18.the existing CPA 现任注册会计师 7~!I2DV_
19.the successor CPA 后任注册会计师 xVsa,EX b
20.the preceding CPA前任注册会计师 ;e#>n!<u
21.issue the audit report 出具审计报告 xE G+%Uk{
22.expert 专家 r!=]Q}`F
23.the board of directors 董事会 gD,YQ%aq
24.knowledge of the entity‘ s business 了解被审计单位情况 1V*8,YiC<
25.assess material misstatement risks评估重大错报风险 RMS.1: O
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 RlI
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27.a general knowledge of ————- 初步了解―――的情况 vKU]80T
28.a more knowledge of—————— 进一步了解的情况 "B|nh d
29.the prior year‘s working papers 以前年度工作底稿 Eonq'Re$
30.minutes of meeting 会议纪要 /32Ta
31.business risks 经营风险 N<L$gw+)$D
32.appropriateness 适当性 RJtixuvh@
33.accounting estimate 会计估计
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34.management representations 管理层声明 ')AByD}Hi]
35.going concern assumption 持续经营假设 sowbg<D
36.audit plan 审计计划 6T^N!3p_
37.significant audit areas 重点审计领域 X;s3y{ku
38.error 错误 ".~MmF
39.fraud舞弊 {Ior.(D>Y
40.modified or additional procedures 修改或追加审计程序 7%:??*"~
41.misappropriation of assets 侵占资产 jGk7=}nw
42.transactions without substance 虚假交易 cwH,l$
43.unusual pressures 异常压力 9l]UE0yTL/
44.the suspected noncompliance 涉嫌存在违法行为 07$/]eO%C
45.materialiy 重要性 ~u_K&X
46.exceed the materiality level 超过重要性水平 XsAY4WTS
47.approach the materiality level 接近重要性水平 +l2e[P+q
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48.an acceptably low level 可接受水平 T4V[RN
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 S2koXg(
50.misstatements or omissions 错报或漏报 5S&aI{;9<
51.aggregate 总计 89*S?C1
52.subsequent events 期后事项 uHfhRc9
53.adjust the financial statements 调整财务报表 3q'K5}
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54.perform additional audit procedures 实施追加的审计程序 u~#%P&3_W
55.audit risk 审计风险 XoDJzrL#
56.detection risk 检查风险 EHH|4;P6
57.inappropriate audit opinion 不适当的审计意见 q1N4X7<_
58.material misstatement 重大的错报 Bv;I0i:_
59.tolerable misstatement 可容忍错报 20
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60.the acceptable level of detection risk 可接受的检查风险 Am2*-
61.assessed level of material misstatement risk 重大错报风险的评估水平 R19'|TJ
62.simall business 小规模企业 )v${&H
63.accounting system 会计系统 IL!BPFG w
64.test of control 控制测试 U3mXm?f
65.walk-through test 穿行测试 !&@2
66.communication 沟通 M.o?CX'
67.flow chart 流程图 P/FrE
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68.reperformance of internal control 重新执行 {@Blj3 ;w}
69.audit evidence 审计证据 mcvDxjk,h
70.substantive procedures 实质性程序 PLO\L W
71.assertions 认定 Hm.X}HO0L
72.esistence 存在 fy9uLl}h
73.occurrence 发生
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74.completeness 完整性 TAXd,z N
75.rights and obligations 权利和义务 -Bl/4p
76.valuation and allocation 计价和分摊 '*8
77.cutoff 截止 x*:n4FZ7b
78.accuracy 准确性 j1'\R+4U
79.classification 分类 lTn;3'
80.inspection 检查 -s{R/ 6:
81.supervision of counting 监盘 4#TnXxL
82.observation 观察 aZ8h[#]7
83.confirmation 函证 EJO.'vQ
84.computation 计算 %rFP#L
85.analytical procedures 分析程序 6!*K/2:O
86.vouch 核对 ERk kSTp
87.trace 追查 fwRGT|":B
88.audit sampling 审计抽样 [0K=I64
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89.error 误差 k"t>He
90.expected error 预期误差 O\%j56Bf
91.population 总体 AzZi{Q ?
92.sampling risk 抽样风险 BeAk21xb
93.non- sampling risk 非抽样风险 h!QjpzQe
94.sampling unit 抽样单位 Z&TD+fT<
95.statistical sampling 统计抽样 @v"T~6M
96.tolerable error 可容忍误差 `$H7KI G
97.the risk of under reliance 信赖不足风险 r~I.F!{
98.the risk of over reliance 信赖过度风险 KUbJe)}g
99.the risk of incorrect rejection 误拒风险 %cS#+aK6M'
100. the risk of incorrect acceptance 误受风险 [qSQ#Qzi2i
101.working trial balance 试算平衡表 ,Ak ^nX
102.index and cross-referencing 索引和交叉索引 6s'[{Ov
103.cash receipt 现金收入 yj>){NcX
104.cash disbursement 现金支出 cnbo+U
105.bank statement 银行对账单 JL@F~U9
106.bank reconciliation 银行存款余额调节表 b S,etd
107.balance sheet date 资产负债表日 "@(58nk
108.net realizable value 可变现净值
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109.storeroom 仓库 DQcWq'yY^
110.sale invoice 销售发票 ?%93b ,7
111.price list 价目表 {d8^@UL
112.positive confirmation request 积极式询证函 E{<?l 7t
113.negative confirmation request 消极式询证函 V
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114.purchase requisition 请购单 g/x_m.
115.receiving report 验收报告 YRXK@'[=
116.gross margin 毛利 vnDmFqel
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117.manufacturing overhead 制造费用 t`uc3ta"9
118.material requisition 领料单 r;9z5'
119.inventory-taking 存货盘点 f7.m=lbe
120.bond certificate 债券 o94PI*.
121.stock certificate 股票 Dp^95V@
122.audit report 审计报告 {Wh BoD
123.entity 被审计单位 Rb?~ Rs\
124.addressee of the audit report 审计报告的收件人 O
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125.unqualified opinion 无保留意见 3zbXAR*
126.qualified opinion 保留意见 TWtC-wI;
127.disclaimer of opinion 无法表示意见 %U-Qsy8|D)
128.adverse opinion 否定意见 jBS'g{y-!
129 Auditors‘Report审计报告 YjX*)Q_sl?
130 internal audit内部审计 {QMN=O&n
131 public sector audit政府审计 A3j"/eKi2
账项基础审计accounting number-based audit nVNs][
风险导向审计方法risk-oriented audit approach 'w:bs!