1.audit 审计 i7Y 96]
2.attestation q.rn ZU
鉴证 GHH1jJ_[7
3.credibility I~#'76L[
可信赖程度 %*:-4K
4.audit of financial statements 财务报表审计 Rl$NiY? 2
5.agreed-upon procedures 执行商定程序 ZJI|762,
6.high levels of assurance 高水平保证
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7.compilation 编制 .GkH^9THP
8.reliability 可靠性 V#5BZU-
9.relevance 相关性 JCS$Tm6y<_
10.professional skepticism 职业谨慎 8 =J6{{E
11.objectivity 客观性 pbju;h)O!|
12. professional competence 专业胜任能力 .M l}cE$L
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 id GM%Faur
15.recurring audit 连续审计 p Sc<3OI
16.the client 委托人 { \r{$<s
17.change CPA 更换注册会计师 2h
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18.the existing CPA 现任注册会计师 @cSz!E}
19.the successor CPA 后任注册会计师 I
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20.the preceding CPA前任注册会计师 4 ,T S1 H
21.issue the audit report 出具审计报告 @P[Tu; 4
22.expert 专家 +9,"ne1'e
23.the board of directors 董事会 ~@TNVkw
24.knowledge of the entity‘ s business 了解被审计单位情况 m9xO& @#vx
25.assess material misstatement risks评估重大错报风险 t$R| lv5<
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 ^tae
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27.a general knowledge of ————- 初步了解―――的情况 ZZ?=^g
28.a more knowledge of—————— 进一步了解的情况 wrw~ J
29.the prior year‘s working papers 以前年度工作底稿 v8_H aA$5Y
30.minutes of meeting 会议纪要 Hg]Q.SeJ(
31.business risks 经营风险 Zwp*JH+G
32.appropriateness 适当性 JdFMSmZ@
33.accounting estimate 会计估计 d];E99}
34.management representations 管理层声明 :] {+ 3A
35.going concern assumption 持续经营假设 gb8nST$r
36.audit plan 审计计划 ysDfp'C,
37.significant audit areas 重点审计领域 M}3>5*! =
38.error 错误 !<@k\~9^D
39.fraud舞弊 `'.u$IBW
40.modified or additional procedures 修改或追加审计程序 !x|OgvJ
41.misappropriation of assets 侵占资产 IP/
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42.transactions without substance 虚假交易 w6v P
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43.unusual pressures 异常压力 RcMW%q$dG
44.the suspected noncompliance 涉嫌存在违法行为 t&H) :P
45.materialiy 重要性 gx@ b|rj;
46.exceed the materiality level 超过重要性水平 U!^\DocAY
47.approach the materiality level 接近重要性水平 ZKPnvL70
48.an acceptably low level 可接受水平 } 3 RqaIY}
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 X^r HugQ
50.misstatements or omissions 错报或漏报 l 0jjLqm :
51.aggregate 总计 DRj\i6-v
52.subsequent events 期后事项 r4A%`sk
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53.adjust the financial statements 调整财务报表 FC/m,D50oI
54.perform additional audit procedures 实施追加的审计程序 *A;~~ SQ
55.audit risk 审计风险 ?VO*s-G:J
56.detection risk 检查风险 dX,2cK[aG
57.inappropriate audit opinion 不适当的审计意见 L :%;
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58.material misstatement 重大的错报 ,/ly|Dv
59.tolerable misstatement 可容忍错报 9<}d98
60.the acceptable level of detection risk 可接受的检查风险 9bq#&~+
61.assessed level of material misstatement risk 重大错报风险的评估水平 j+w*Absh
62.simall business 小规模企业 fG2\p&z
63.accounting system 会计系统 n3jA[p:
64.test of control 控制测试 ID E3>D
65.walk-through test 穿行测试 %'%r .
66.communication 沟通 2<
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67.flow chart 流程图 s>76?Q:i
68.reperformance of internal control 重新执行 fp |b@
69.audit evidence 审计证据 v/}M _E
70.substantive procedures 实质性程序 i~ PN(h
71.assertions 认定 j'#W) dp(
72.esistence 存在 w*u HB;?
73.occurrence 发生 rh
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74.completeness 完整性 DNq=|?q n]
75.rights and obligations 权利和义务 B/c_ pRl;
76.valuation and allocation 计价和分摊 " Z#97Jc+J
77.cutoff 截止 P`c Eu6:
78.accuracy 准确性 |9{l8`9}_
79.classification 分类 #Kn=Q
80.inspection 检查
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81.supervision of counting 监盘 ]ta]OK{s"
82.observation 观察 J`Q#p %W
83.confirmation 函证 /}]X3ng
84.computation 计算 BO5F6lyQ0P
85.analytical procedures 分析程序 c<r`E
86.vouch 核对 ]SFB_ 5Gb
87.trace 追查 oJvF)d@gU
88.audit sampling 审计抽样 @G~ T&6E!
89.error 误差 o{(-jhR
90.expected error 预期误差 {~.h
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91.population 总体 [^A 93F
92.sampling risk 抽样风险 kQRN Vdiz
93.non- sampling risk 非抽样风险 O\q|b#q}/
94.sampling unit 抽样单位 w *e O9k
95.statistical sampling 统计抽样 Xd!=1 ::
96.tolerable error 可容忍误差 9@nX
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97.the risk of under reliance 信赖不足风险 ,3qi]fFLMe
98.the risk of over reliance 信赖过度风险 [mYmrLs6
99.the risk of incorrect rejection 误拒风险 h IuK s5`
100. the risk of incorrect acceptance 误受风险 vbXuT$
101.working trial balance 试算平衡表 5YQ4]/h
102.index and cross-referencing 索引和交叉索引 A?06fo,
103.cash receipt 现金收入 1;i[H[hNY
104.cash disbursement 现金支出 w[qWr@
105.bank statement 银行对账单 f5IO<(:E^
106.bank reconciliation 银行存款余额调节表 L!| c: 8
107.balance sheet date 资产负债表日 ]HgAI$aA,
108.net realizable value 可变现净值 \Se>u4~L
109.storeroom 仓库 Mmq{]q~At
110.sale invoice 销售发票 !ANv XPp
111.price list 价目表 5#p [Q _
112.positive confirmation request 积极式询证函 8B"jvrs
113.negative confirmation request 消极式询证函 "i<i. 6|
114.purchase requisition 请购单 s_y Y,Z:
115.receiving report 验收报告 ~3dB t@%0
116.gross margin 毛利 wv|:-8V
117.manufacturing overhead 制造费用 l}&egq
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118.material requisition 领料单 M~t S
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119.inventory-taking 存货盘点 NmthvKhH
120.bond certificate 债券 m, K0BL
121.stock certificate 股票 v<,? %(g)7
122.audit report 审计报告 M\BLuD
123.entity 被审计单位 /0>Cy\eN0
124.addressee of the audit report 审计报告的收件人 ~M6Q8Y9
125.unqualified opinion 无保留意见 P PZxH}J.
126.qualified opinion 保留意见 4E}]>
127.disclaimer of opinion 无法表示意见 m2AA:u_*j
128.adverse opinion 否定意见 a.L ?J
129 Auditors‘Report审计报告 4nzUDeI3MG
130 internal audit内部审计 SWvy< f4<
131 public sector audit政府审计 mWZoo/x tT
账项基础审计accounting number-based audit J GnL[9P_
风险导向审计方法risk-oriented audit approach 7rw}q~CE5
