1.audit 审计 cNCBbOMr
2.attestation F$p,xFH#
鉴证 Gfch|Q^INy
3.credibility w*@Z-'(j
可信赖程度 Ggjb86v\
4.audit of financial statements 财务报表审计 czi!q1<vg
5.agreed-upon procedures 执行商定程序 [T|1 Qq7
6.high levels of assurance 高水平保证 ?KW?]
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7.compilation 编制 <WkLwP3^
8.reliability 可靠性 %'5 wwl
9.relevance 相关性 -bQvJ`iF
10.professional skepticism 职业谨慎 kIo?<=F8T
11.objectivity 客观性 ]HT>-Ba;{h
12. professional competence 专业胜任能力 1&nrZG9
13.Senior/CPA-in-charge 项目经理 nwH|Hs riU
14.audit engagement letter 业务约定书 5|z[%x~f
15.recurring audit 连续审计 #2,L)E\G8e
16.the client 委托人 "+Rm4_
17.change CPA 更换注册会计师 Z6pDQ^Ii
18.the existing CPA 现任注册会计师 K2v)"|T)
19.the successor CPA 后任注册会计师 -W
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20.the preceding CPA前任注册会计师 mz'8
21.issue the audit report 出具审计报告 5OE?;PJ(
22.expert 专家 \LXNdE2B
23.the board of directors 董事会 +O6@)?pI
24.knowledge of the entity‘ s business 了解被审计单位情况 uS.a9
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25.assess material misstatement risks评估重大错报风险 {
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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 E
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27.a general knowledge of ————- 初步了解―――的情况 B`Pi\1H6%
28.a more knowledge of—————— 进一步了解的情况 N`fY%"5U>
29.the prior year‘s working papers 以前年度工作底稿 :g_ +{4
30.minutes of meeting 会议纪要 =2'^:
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31.business risks 经营风险 AP@d2{"m}
32.appropriateness 适当性 <
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33.accounting estimate 会计估计 T3 Fh7S /
34.management representations 管理层声明 vi|ASA{V
35.going concern assumption 持续经营假设 _:
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36.audit plan 审计计划 (>23[;.0
37.significant audit areas 重点审计领域 ktb.fhO
38.error 错误 %VZ\4+8S
39.fraud舞弊 r&;AG@N/
40.modified or additional procedures 修改或追加审计程序 gUQCKNw
41.misappropriation of assets 侵占资产 j+seJg<_
42.transactions without substance 虚假交易 p%'((!a2
43.unusual pressures 异常压力 E>v~B;@
44.the suspected noncompliance 涉嫌存在违法行为 *
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45.materialiy 重要性 :#;?dMkTY
46.exceed the materiality level 超过重要性水平 |R
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47.approach the materiality level 接近重要性水平 "m5ZZG#R`
48.an acceptably low level 可接受水平 ]T`qPIf;yJ
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 QB>e(j%
50.misstatements or omissions 错报或漏报 -B!pg7>'##
51.aggregate 总计 l71\II
52.subsequent events 期后事项 X)S4rW%
53.adjust the financial statements 调整财务报表 V;=T~K|)>
54.perform additional audit procedures 实施追加的审计程序 cj)~7 WF
55.audit risk 审计风险 T@.
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56.detection risk 检查风险 TB\CSXb
57.inappropriate audit opinion 不适当的审计意见 uOx$@1v,
58.material misstatement 重大的错报 52,a5TVG
59.tolerable misstatement 可容忍错报 ~XRr }z_Lq
60.the acceptable level of detection risk 可接受的检查风险 |xOOdy6 )~
61.assessed level of material misstatement risk 重大错报风险的评估水平 ^4:= b
62.simall business 小规模企业 WM
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63.accounting system 会计系统 h&{pMmS3,
64.test of control 控制测试 1GxYuTZ{
65.walk-through test 穿行测试 oR }
66.communication 沟通 q ^?{6}sy
67.flow chart 流程图 zb (u?U
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 EUgs2Fsb3
70.substantive procedures 实质性程序 )
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71.assertions 认定 V !$m{)Y
72.esistence 存在 .O(UK4Mb
73.occurrence 发生 =9M-N?cV
74.completeness 完整性 f!yxS?j3
75.rights and obligations 权利和义务 6pse@x?
76.valuation and allocation 计价和分摊 y[vjqfdmU
77.cutoff 截止 \wd~Y
78.accuracy 准确性 Sn]A0J_
79.classification 分类 01$SvLn:
80.inspection 检查 ]_h"2|
81.supervision of counting 监盘 E^!%m8--
82.observation 观察 o0q{:An_Z
83.confirmation 函证
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84.computation 计算 (\T?p9
85.analytical procedures 分析程序 q0}LfXql8
86.vouch 核对 7iJlW&W
87.trace 追查 dNR4h
88.audit sampling 审计抽样 <8Ad\MU
89.error 误差 bm^ou#]|
90.expected error 预期误差 4%pvw;r
91.population 总体 g8C+j6uR0
92.sampling risk 抽样风险 f%af.cR*
93.non- sampling risk 非抽样风险 3yQ(,k #
94.sampling unit 抽样单位 )}R0'QGd
95.statistical sampling 统计抽样 D_{J:Hb
96.tolerable error 可容忍误差 pD{Li\LY
97.the risk of under reliance 信赖不足风险 ;Wr$hDt^
98.the risk of over reliance 信赖过度风险 i^8Zp;O"f
99.the risk of incorrect rejection 误拒风险 h1"#DnK7
100. the risk of incorrect acceptance 误受风险 5VI'hxU4Qg
101.working trial balance 试算平衡表 61]6N;kJ;
102.index and cross-referencing 索引和交叉索引 =3@^TW(j
103.cash receipt 现金收入 X'5te0v`3
104.cash disbursement 现金支出 J&5|'yVX
105.bank statement 银行对账单 tY7u\Y;^
106.bank reconciliation 银行存款余额调节表 _K8-O>I "
107.balance sheet date 资产负债表日 =(o$1v/k
108.net realizable value 可变现净值 nQ mkDPjU
109.storeroom 仓库 J[9jNCq|
110.sale invoice 销售发票 2/GH5b(
111.price list 价目表 6>l-jTM
112.positive confirmation request 积极式询证函 ]fR
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113.negative confirmation request 消极式询证函 )2a!EEHz
114.purchase requisition 请购单 rh+OgKi
115.receiving report 验收报告 6Cibc.vt
116.gross margin 毛利 l|DOsI'r
117.manufacturing overhead 制造费用
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118.material requisition 领料单 *e^ZH
119.inventory-taking 存货盘点 _PuMZjGL
120.bond certificate 债券 /%.K`BMN
121.stock certificate 股票 sg3%n0Ms.W
122.audit report 审计报告 NoMEe<
123.entity 被审计单位 @wpm;]
124.addressee of the audit report 审计报告的收件人 *d@}'De{8
125.unqualified opinion 无保留意见 <-$4?}
126.qualified opinion 保留意见 2WKA] l;
127.disclaimer of opinion 无法表示意见 qoEOM%dAqV
128.adverse opinion 否定意见 IqmavnM#
129 Auditors‘Report审计报告 p{.EF
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130 internal audit内部审计 ~Su>^T(?-
131 public sector audit政府审计 J?%Z7&/M>
账项基础审计accounting number-based audit K\ZKVn
风险导向审计方法risk-oriented audit approach ;R/=9l