1.audit 审计 -RDs{c`y%N
2.attestation oF^hq-xcP
鉴证 I
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3.credibility Q
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可信赖程度 vBnHG-5;P
4.audit of financial statements 财务报表审计 Pk_{{Z(1o
5.agreed-upon procedures 执行商定程序 N\&;R$[9:
6.high levels of assurance 高水平保证 6\@, Lb
7.compilation 编制 RyD$4jk+T"
8.reliability 可靠性 P?7b,a95O
9.relevance 相关性 +N_%|!F-c
10.professional skepticism 职业谨慎 b<7qmg3
11.objectivity 客观性 =(\!,S'
12. professional competence 专业胜任能力 AE
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13.Senior/CPA-in-charge 项目经理 1 to<at-NN
14.audit engagement letter 业务约定书 ^uzVz1%mM
15.recurring audit 连续审计 ji=po;g=E
16.the client 委托人 /MtacR
17.change CPA 更换注册会计师 h!GixN?
18.the existing CPA 现任注册会计师 ^4NH.q{
19.the successor CPA 后任注册会计师 rM |RGe
20.the preceding CPA前任注册会计师 Z+7S,M
21.issue the audit report 出具审计报告 #::vMnT
22.expert 专家 s$6#3%h
23.the board of directors 董事会 I
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24.knowledge of the entity‘ s business 了解被审计单位情况 e84TLU?~
25.assess material misstatement risks评估重大错报风险 u)pBFs
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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 0yNlf-O
27.a general knowledge of ————- 初步了解―――的情况 $g;xw?~#
28.a more knowledge of—————— 进一步了解的情况 cf!R
29.the prior year‘s working papers 以前年度工作底稿 4*W7{MPY
30.minutes of meeting 会议纪要 "Fiv
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31.business risks 经营风险 rd{(E
32.appropriateness 适当性 Pc1N~?}.
33.accounting estimate 会计估计 *JXJ
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34.management representations 管理层声明 pC8i&_A
35.going concern assumption 持续经营假设 w[-Bsf
36.audit plan 审计计划 KW<CU'
37.significant audit areas 重点审计领域 VRt*!v<")
38.error 错误 )`-]nMc
39.fraud舞弊 rOT8!"
40.modified or additional procedures 修改或追加审计程序 FU3B;Fn^Z(
41.misappropriation of assets 侵占资产 +dv@N3GV
42.transactions without substance 虚假交易 iN*@
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43.unusual pressures 异常压力 h6t>yC\
44.the suspected noncompliance 涉嫌存在违法行为 A>puk2 s
45.materialiy 重要性 Y~xZ{am
46.exceed the materiality level 超过重要性水平 a=dN.OB}F7
47.approach the materiality level 接近重要性水平 Tp13V.|
48.an acceptably low level 可接受水平 Ui&$/%Z|
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 %?jf.p*kY
50.misstatements or omissions 错报或漏报 V^i3
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51.aggregate 总计 :ux`*,zh
52.subsequent events 期后事项 ND>}t#^$
53.adjust the financial statements 调整财务报表 yNL71 >w4
54.perform additional audit procedures 实施追加的审计程序 kZNZ?A<D
55.audit risk 审计风险 _JH6bvbQ
56.detection risk 检查风险 YBP{4Rl
57.inappropriate audit opinion 不适当的审计意见 }0G Ab2
58.material misstatement 重大的错报 x?IT#ty
59.tolerable misstatement 可容忍错报 ,R+u%bmn#
60.the acceptable level of detection risk 可接受的检查风险 25L{bcng
61.assessed level of material misstatement risk 重大错报风险的评估水平 Y$^\D'.k
62.simall business 小规模企业 f7'%AuSQ(
63.accounting system 会计系统 hj4Rr(T
64.test of control 控制测试 y(k2p
65.walk-through test 穿行测试 :y)'qv[
66.communication 沟通 (Wn'.|^%
67.flow chart 流程图 i`~y%y
68.reperformance of internal control 重新执行 =j0V/=
69.audit evidence 审计证据 ZE^de(Fm
70.substantive procedures 实质性程序 x-<dJ}`
71.assertions 认定 ~a $%
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72.esistence 存在 BlUY9`VWh@
73.occurrence 发生 fVM%.`
74.completeness 完整性 ? &O$ayG77
75.rights and obligations 权利和义务 sAN
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76.valuation and allocation 计价和分摊 d:D2[
77.cutoff 截止 }W<L;yD
78.accuracy 准确性 Z=|@76
79.classification 分类 CS/-:>s%
80.inspection 检查 |1D`v9
81.supervision of counting 监盘 L*z;-,
82.observation 观察 9O"?T7i"#
83.confirmation 函证 <T wq{kt
84.computation 计算 #d~"bn q;c
85.analytical procedures 分析程序 L2qF@!Yy=
86.vouch 核对 IQDWH/c
87.trace 追查 vl<J-+|0C
88.audit sampling 审计抽样 \ *2IU"R
89.error 误差 X'c5s~9
90.expected error 预期误差 { at;
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91.population 总体 Hpt)(Nz:
92.sampling risk 抽样风险 xn"g_2Hi
93.non- sampling risk 非抽样风险 .\VjS^o&Z&
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 j!s&yHE1
96.tolerable error 可容忍误差 9YJb~tuZ73
97.the risk of under reliance 信赖不足风险 4Qv|Z+$i
98.the risk of over reliance 信赖过度风险 /dfZ>k8
99.the risk of incorrect rejection 误拒风险 L6a8%%`
100. the risk of incorrect acceptance 误受风险 ;Y"J j
101.working trial balance 试算平衡表 J.<m@\U
102.index and cross-referencing 索引和交叉索引 ^.
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103.cash receipt 现金收入 (\}IOCNS
104.cash disbursement 现金支出 G<-.{Gx)
105.bank statement 银行对账单 %Y@3)
106.bank reconciliation 银行存款余额调节表 >b?,zWiw
107.balance sheet date 资产负债表日 k2=uP8
108.net realizable value 可变现净值 ty78)XI
109.storeroom 仓库 bYtF#Y
110.sale invoice 销售发票 hCmOSDym
111.price list 价目表 $H#&.IjY
112.positive confirmation request 积极式询证函 & zG=
113.negative confirmation request 消极式询证函 3EyN"Lvp{o
114.purchase requisition 请购单 NB^.$39n
115.receiving report 验收报告 en
116.gross margin 毛利 te|VKYN%}[
117.manufacturing overhead 制造费用 8{ep`$(K@
118.material requisition 领料单 F
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119.inventory-taking 存货盘点 8[DD=[&
120.bond certificate 债券 /eI38>v
121.stock certificate 股票 ESO(~X+
122.audit report 审计报告 F4}Zl
123.entity 被审计单位 9$ _}E`
124.addressee of the audit report 审计报告的收件人 {M$1?j"7
125.unqualified opinion 无保留意见 +LUL-d
126.qualified opinion 保留意见 yR`-rJb V
127.disclaimer of opinion 无法表示意见 ;02lmpBj
128.adverse opinion 否定意见 8]Pf:_e,+
129 Auditors‘Report审计报告 3] !(^N>V
130 internal audit内部审计 t`LH\]6@
131 public sector audit政府审计 HZ|6&9w
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账项基础审计accounting number-based audit L+,{*Uj[;
风险导向审计方法risk-oriented audit approach PQfx0n,