1.audit 审计 /
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2.attestation M+ ^]j
鉴证 Km'd=B>Jy
3.credibility BO#fzq%
可信赖程度 pW:U|m1dS
4.audit of financial statements 财务报表审计 U-Fr[1I6p
5.agreed-upon procedures 执行商定程序 K}1>n2P
6.high levels of assurance 高水平保证 M#=woj&[
7.compilation 编制 \I/l6H>o3
8.reliability 可靠性 +0^ N#0)
9.relevance 相关性 _ _-rP
10.professional skepticism 职业谨慎 Y\%R6/Gj|u
11.objectivity 客观性 H)
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12. professional competence 专业胜任能力 dWg$yH
13.Senior/CPA-in-charge 项目经理 >M[rOu
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14.audit engagement letter 业务约定书 X`.4byqdK
15.recurring audit 连续审计 BaR9X ?~O$
16.the client 委托人 VrQw;-rQ
17.change CPA 更换注册会计师 8:huWjh]M
18.the existing CPA 现任注册会计师 tqmM7$}}P
19.the successor CPA 后任注册会计师 xPq3Sfg`A
20.the preceding CPA前任注册会计师 shYcfLJ
21.issue the audit report 出具审计报告 [77]0V7
22.expert 专家 o-("S|A-
23.the board of directors 董事会 FnvN 4h{S
24.knowledge of the entity‘ s business 了解被审计单位情况 (xG#D;M0
25.assess material misstatement risks评估重大错报风险 nO\|43W
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 7EI(7:gOn
27.a general knowledge of ————- 初步了解―――的情况 3543[W#a
28.a more knowledge of—————— 进一步了解的情况 / (W{`
29.the prior year‘s working papers 以前年度工作底稿 v$+G_ @
30.minutes of meeting 会议纪要 sN5
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31.business risks 经营风险 TG{=~2
32.appropriateness 适当性 `if*
33.accounting estimate 会计估计 >| .jG_s
34.management representations 管理层声明 }1:jM_H)k
35.going concern assumption 持续经营假设 ;yBq'_e3
36.audit plan 审计计划 wD2
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37.significant audit areas 重点审计领域 AH`tk
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38.error 错误 UF,T
39.fraud舞弊 h+R}O9BD
40.modified or additional procedures 修改或追加审计程序 BL]!j#''KE
41.misappropriation of assets 侵占资产 Pkc4=i,`A
42.transactions without substance 虚假交易 EpOVrk
43.unusual pressures 异常压力 @#*B|lHE
44.the suspected noncompliance 涉嫌存在违法行为 68;,hS*|6
45.materialiy 重要性 Wq&TbWR
46.exceed the materiality level 超过重要性水平 I".d>]16|
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 q^"P_pV\
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 :bLGDEC
50.misstatements or omissions 错报或漏报 }gag?yQ.^
51.aggregate 总计 @B7;
52.subsequent events 期后事项 !%T@DT=l&
53.adjust the financial statements 调整财务报表 /5U?4l(6[f
54.perform additional audit procedures 实施追加的审计程序 T{?!sB3
55.audit risk 审计风险 sJ3HH0e
56.detection risk 检查风险 _ F@>?\B
57.inappropriate audit opinion 不适当的审计意见 !6f#OAP\
58.material misstatement 重大的错报 J[VQ6
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59.tolerable misstatement 可容忍错报 P/M*XUG.
60.the acceptable level of detection risk 可接受的检查风险 [#lPT'l
61.assessed level of material misstatement risk 重大错报风险的评估水平 N@tzYD|hA
62.simall business 小规模企业 _wZ(%(^I
63.accounting system 会计系统 ]7h&ZF
64.test of control 控制测试 >"zSW?
65.walk-through test 穿行测试 h=d&@k\g
66.communication 沟通 L_ 8C=MS
67.flow chart 流程图 owmA]f
68.reperformance of internal control 重新执行 f\^FUJy
69.audit evidence 审计证据 A4%0
70.substantive procedures 实质性程序 Rjm5{aa-
71.assertions 认定 PuUqWW'^
72.esistence 存在 :t\PYDp1
73.occurrence 发生 ?%oPWmj}
74.completeness 完整性 z'fGHiX7.0
75.rights and obligations 权利和义务 l}:9)nXA{
76.valuation and allocation 计价和分摊 &*/X*!_HK
77.cutoff 截止 ;v8,r#4
78.accuracy 准确性 D{a{$Pr
79.classification 分类 XXxX;xz$
80.inspection 检查 -!wm]kx
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81.supervision of counting 监盘 TtkB
82.observation 观察 T'fE4}rY
83.confirmation 函证 Fv#ToT:QXe
84.computation 计算 >MiA|N=
85.analytical procedures 分析程序 rpDH>Hzq
86.vouch 核对 TxPP{6t
87.trace 追查 Z#"6&kv
88.audit sampling 审计抽样 1Voo($q.
89.error 误差 d~GT w:
90.expected error 预期误差 2 B5kpmH:
91.population 总体 U:YT>U1Z
92.sampling risk 抽样风险 "+saI@G
93.non- sampling risk 非抽样风险 MJ&6 Z*
94.sampling unit 抽样单位 ~mmI]
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95.statistical sampling 统计抽样 ]!h%Jlu
96.tolerable error 可容忍误差 >/$Q:92T
97.the risk of under reliance 信赖不足风险 .:_dS=ut
98.the risk of over reliance 信赖过度风险 _;X# &S(q-
99.the risk of incorrect rejection 误拒风险 stoBjDS
100. the risk of incorrect acceptance 误受风险 /M B0%6m
101.working trial balance 试算平衡表 <NT /+>:2
102.index and cross-referencing 索引和交叉索引 >N+e c_D^
103.cash receipt 现金收入 v
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104.cash disbursement 现金支出 2ORWdR.b
105.bank statement 银行对账单 49HtI9@
106.bank reconciliation 银行存款余额调节表 8m-jU
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107.balance sheet date 资产负债表日 P,D >gxl
108.net realizable value 可变现净值 BjOrQAO
109.storeroom 仓库 e`#Gq0}8
110.sale invoice 销售发票
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111.price list 价目表 bLSI\
112.positive confirmation request 积极式询证函 -aKL
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113.negative confirmation request 消极式询证函 #BlH)Cv
114.purchase requisition 请购单 @RbAC*Y]g
115.receiving report 验收报告 YJeZ{Wws
116.gross margin 毛利 fbo64$!hZ
117.manufacturing overhead 制造费用 :M|bw{P*
118.material requisition 领料单 eQ9{J9)?
119.inventory-taking 存货盘点 ^
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120.bond certificate 债券 &~||<0m
121.stock certificate 股票 o)S>x0|[
122.audit report 审计报告 Ldir'FW
123.entity 被审计单位 .7E-
124.addressee of the audit report 审计报告的收件人 #J^p,6
125.unqualified opinion 无保留意见 0FTiTrTn
126.qualified opinion 保留意见 V~e1CZ(2X
127.disclaimer of opinion 无法表示意见 v6f$N+4c
128.adverse opinion 否定意见
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129 Auditors‘Report审计报告 }1;Ie0l=_e
130 internal audit内部审计 s#*
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131 public sector audit政府审计 yFJ(b%7
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 z{!wQ~
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