1.audit 审计 \jGvom.
2.attestation ^":Dk5gl
鉴证 FST}:*dOe5
3.credibility oq3{q
可信赖程度 `.F+T)G
4.audit of financial statements 财务报表审计 Xsit4Ma
5.agreed-upon procedures 执行商定程序 8w]>SEGFs
6.high levels of assurance 高水平保证 JHIXTy__
7.compilation 编制 k<cv80lhK
8.reliability 可靠性 aq<QKnU
9.relevance 相关性 Eh*t;J=O
10.professional skepticism 职业谨慎 <=7N
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11.objectivity 客观性 lM'y
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12. professional competence 专业胜任能力 \QKr2|
13.Senior/CPA-in-charge 项目经理 qc6eqE
14.audit engagement letter 业务约定书 Yiy|^j
15.recurring audit 连续审计 Owz.C_{)
16.the client 委托人 n`af2I2
17.change CPA 更换注册会计师 V-
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18.the existing CPA 现任注册会计师 6*r3T:u3
19.the successor CPA 后任注册会计师 X=d;WT4,,
20.the preceding CPA前任注册会计师 *2tG07kI
21.issue the audit report 出具审计报告
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22.expert 专家 u{"@
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23.the board of directors 董事会 ":upo/xN
24.knowledge of the entity‘ s business 了解被审计单位情况 [d~25
25.assess material misstatement risks评估重大错报风险 Jb4A!g5C
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 ?
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27.a general knowledge of ————- 初步了解―――的情况 Z6XP ..
28.a more knowledge of—————— 进一步了解的情况 ezR!ngt
29.the prior year‘s working papers 以前年度工作底稿 2E
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30.minutes of meeting 会议纪要 |~I-
31.business risks 经营风险 70&]nb6f
32.appropriateness 适当性 N2_9V~!
33.accounting estimate 会计估计 uRu)iBd D
34.management representations 管理层声明 F6h|AF|"
35.going concern assumption 持续经营假设 G B&+EZ
36.audit plan 审计计划 Md4JaFA(
37.significant audit areas 重点审计领域 HD95>%
38.error 错误 E?+MM0
39.fraud舞弊 dfoFs&CSKh
40.modified or additional procedures 修改或追加审计程序 u/8urxpy
41.misappropriation of assets 侵占资产 _hb@O2f
42.transactions without substance 虚假交易 d|8iD`sZz
43.unusual pressures 异常压力 Cw_XLMY%V1
44.the suspected noncompliance 涉嫌存在违法行为 o>' 1ct
45.materialiy 重要性 z
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46.exceed the materiality level 超过重要性水平 /kY|PY
47.approach the materiality level 接近重要性水平 C*I~14
48.an acceptably low level 可接受水平 F]SA1ry
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 0u'qu2mV
50.misstatements or omissions 错报或漏报 s
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51.aggregate 总计 +#c3Y;JP
52.subsequent events 期后事项 Aj;F$(su
53.adjust the financial statements 调整财务报表 IO\>U(:vx
54.perform additional audit procedures 实施追加的审计程序 Q< q&a8~
55.audit risk 审计风险 "7k
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56.detection risk 检查风险 KiJR q>
57.inappropriate audit opinion 不适当的审计意见 CK+GD "Z$
58.material misstatement 重大的错报 0`
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59.tolerable misstatement 可容忍错报 {G
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60.the acceptable level of detection risk 可接受的检查风险 UA|A>c
61.assessed level of material misstatement risk 重大错报风险的评估水平 R]7-6
62.simall business 小规模企业 domaD"C
63.accounting system 会计系统 PmGW\E[ni
64.test of control 控制测试 %;E/{gO
65.walk-through test 穿行测试 9p#Laei].
66.communication 沟通 WYb\vm=r
67.flow chart 流程图 MxY~(TVPK
68.reperformance of internal control 重新执行 D{{ME8
69.audit evidence 审计证据 z3 lZ3
70.substantive procedures 实质性程序 \
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71.assertions 认定 |nN{XjNfP5
72.esistence 存在 b
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73.occurrence 发生 aF9p%HPDw
74.completeness 完整性 AAr[xoiYp
75.rights and obligations 权利和义务 YFVNkBO%
76.valuation and allocation 计价和分摊 ]i-peBxw
77.cutoff 截止 ?Sq?f?
78.accuracy 准确性 VV*Z5U@b
79.classification 分类 3f2%+2Zjt,
80.inspection 检查 93-UA.+g
81.supervision of counting 监盘 * ?a-m\
82.observation 观察 :K ^T@F5n
83.confirmation 函证 ]{r*Z6bs
84.computation 计算 kgX"LQh;[G
85.analytical procedures 分析程序 3TRzDE(J
86.vouch 核对 fAu^eS%>7
87.trace 追查 "eq{_4dL
88.audit sampling 审计抽样 UJXRL
89.error 误差 JM-spi o
90.expected error 预期误差 eC^UL5>%
91.population 总体 CfguL@tR.
92.sampling risk 抽样风险 =kz(1Pb
93.non- sampling risk 非抽样风险 K85;7R5
94.sampling unit 抽样单位 j9@7\N<
95.statistical sampling 统计抽样 )Jx +R;Z
96.tolerable error 可容忍误差 -kh O4,
97.the risk of under reliance 信赖不足风险 )uvs%hK
98.the risk of over reliance 信赖过度风险 =/Ob
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99.the risk of incorrect rejection 误拒风险 i NX%Zk[
100. the risk of incorrect acceptance 误受风险 *{qW7x.6h
101.working trial balance 试算平衡表 *OOi
102.index and cross-referencing 索引和交叉索引 +>#SB"'
103.cash receipt 现金收入 x=g=e
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104.cash disbursement 现金支出 Wj"\nT4
105.bank statement 银行对账单 #V[j Q Vl
106.bank reconciliation 银行存款余额调节表 jN\} l|;q
107.balance sheet date 资产负债表日 /DG+8u
108.net realizable value 可变现净值 $TON`+lB
109.storeroom 仓库 b'9\j.By
110.sale invoice 销售发票 2lVJ"jg
111.price list 价目表 poZ04Uxo>
112.positive confirmation request 积极式询证函 mRe BS
113.negative confirmation request 消极式询证函 Yj/aa0Ka4
114.purchase requisition 请购单 [?3]+xr:
115.receiving report 验收报告 v=kQ/h
116.gross margin 毛利 5OUGln5
117.manufacturing overhead 制造费用 u^DfRd&P0
118.material requisition 领料单 EZy:_xjZ
119.inventory-taking 存货盘点 _i_^s0J
120.bond certificate 债券 |
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121.stock certificate 股票 ,(H`E?m1w4
122.audit report 审计报告 k8!|WqfP
123.entity 被审计单位 dWK;
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124.addressee of the audit report 审计报告的收件人 u@j]U|FpY
125.unqualified opinion 无保留意见 X]^FHYjhS
126.qualified opinion 保留意见 xbbQ)sH&m
127.disclaimer of opinion 无法表示意见 &cnciEw1
128.adverse opinion 否定意见 (twwDI
129 Auditors‘Report审计报告 xq`mo
130 internal audit内部审计 i3bH^WwE&k
131 public sector audit政府审计 ,$i2vGd
账项基础审计accounting number-based audit [D!-~]5
风险导向审计方法risk-oriented audit approach HeV6=