1.audit 审计 6]*qx5m`<l
2.attestation d0d2QRX
鉴证 #c_ZU\"h"
3.credibility vbU{Et\^
可信赖程度 P[~a'u
4.audit of financial statements 财务报表审计 4{=Em5`HbO
5.agreed-upon procedures 执行商定程序 %,BJkNV
6.high levels of assurance 高水平保证 B'yrXa|P
7.compilation 编制 .u&g2Y
8.reliability 可靠性 g=wnly
9.relevance 相关性 Wj0([n
10.professional skepticism 职业谨慎 Qpc>5p![3
11.objectivity 客观性 mvxvX!t
12. professional competence 专业胜任能力 c2QC`h(Wb
13.Senior/CPA-in-charge 项目经理 [LK
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14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 5{UGSz 1
16.the client 委托人 !xSGZD=AD
17.change CPA 更换注册会计师 ~?FKww|_*J
18.the existing CPA 现任注册会计师 4T"P#)z
19.the successor CPA 后任注册会计师 VPuzu|
20.the preceding CPA前任注册会计师 "#%T*c{Tf0
21.issue the audit report 出具审计报告 d>f5Tl\E
22.expert 专家 A'T! og|5
23.the board of directors 董事会 (Y86q\DQ?|
24.knowledge of the entity‘ s business 了解被审计单位情况 Z q)A"'Y
25.assess material misstatement risks评估重大错报风险 4U3T..wA
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 C|+5F,D
27.a general knowledge of ————- 初步了解―――的情况 9ZwhCsO
28.a more knowledge of—————— 进一步了解的情况 sE% n=Ww
29.the prior year‘s working papers 以前年度工作底稿 >*&[bW'}?
30.minutes of meeting 会议纪要 hk(^?Fp
31.business risks 经营风险 BTB,a$P/
32.appropriateness 适当性 :hr%iu
33.accounting estimate 会计估计 G|V ^C_:
34.management representations 管理层声明 2B|3`trY4x
35.going concern assumption 持续经营假设 ^(y4]yZ
36.audit plan 审计计划 :gmVX}
37.significant audit areas 重点审计领域
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38.error 错误 v?}/WKe+0
39.fraud舞弊 nZ]d[
40.modified or additional procedures 修改或追加审计程序 sy~mcH:%+
41.misappropriation of assets 侵占资产 0>vm&W<?)
42.transactions without substance 虚假交易 $%/Zm*H
43.unusual pressures 异常压力 O1QHG'00
44.the suspected noncompliance 涉嫌存在违法行为 9E+^FZ e
45.materialiy 重要性 RSy1 wp4W
46.exceed the materiality level 超过重要性水平 =d9%ce
47.approach the materiality level 接近重要性水平 x9a0J1Nb-h
48.an acceptably low level 可接受水平 bR.T94-8y
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 'n\ZmG{
50.misstatements or omissions 错报或漏报 Bi]%bl>%
51.aggregate 总计 &"=inkh
52.subsequent events 期后事项 s`TfNwDvU
53.adjust the financial statements 调整财务报表 sf%=q$z
54.perform additional audit procedures 实施追加的审计程序 K-K+%U
55.audit risk 审计风险 R6ywc"xE
56.detection risk 检查风险 'Z';$N ]
57.inappropriate audit opinion 不适当的审计意见 >[[< 5$,T
58.material misstatement 重大的错报 F4*f_lP
59.tolerable misstatement 可容忍错报 3N?uY2
60.the acceptable level of detection risk 可接受的检查风险 $OmtN"
61.assessed level of material misstatement risk 重大错报风险的评估水平 ^#;2 Pd>
62.simall business 小规模企业 _uDtRoI8
63.accounting system 会计系统 $uboOfS83G
64.test of control 控制测试 5
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65.walk-through test 穿行测试 /#
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66.communication 沟通 lgU7jn
67.flow chart 流程图 w(VH>t
68.reperformance of internal control 重新执行 *M&~R(TMn
69.audit evidence 审计证据 ~s+\Y/@A
70.substantive procedures 实质性程序 o +&/ N-t
71.assertions 认定 RP6QS )|
72.esistence 存在 }V09tK/M
73.occurrence 发生 8L0#<"'0
74.completeness 完整性 Uj_%U2S$
75.rights and obligations 权利和义务 97Whn*
76.valuation and allocation 计价和分摊 =5+:<e,&
77.cutoff 截止 V;.=O}Lr
78.accuracy 准确性 _bW#*
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79.classification 分类 %ePInpb
80.inspection 检查 u)%J5TR .Y
81.supervision of counting 监盘 pj'Yv
82.observation 观察 K@+&5\y]
83.confirmation 函证 d^4!=^HN
84.computation 计算 [(]uin+9Q
85.analytical procedures 分析程序 w<>B4
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86.vouch 核对 :Z,zWk1|
87.trace 追查 .7{,u1N'
88.audit sampling 审计抽样 ~|riFp=J
89.error 误差 .F |yxj;I7
90.expected error 预期误差 L_Om<LO2
91.population 总体 <.#i3!
92.sampling risk 抽样风险 C&r&&Pw
93.non- sampling risk 非抽样风险 F@[l&`7
94.sampling unit 抽样单位 64Q{Yu
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95.statistical sampling 统计抽样 ge*f<#|0U-
96.tolerable error 可容忍误差 {o AJL
97.the risk of under reliance 信赖不足风险 h
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98.the risk of over reliance 信赖过度风险 S9-
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99.the risk of incorrect rejection 误拒风险 tK1P7pbC8r
100. the risk of incorrect acceptance 误受风险 / F9BbG{
101.working trial balance 试算平衡表 -:Yx1Y3
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102.index and cross-referencing 索引和交叉索引 =#^\9|?$
103.cash receipt 现金收入 bvi
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104.cash disbursement 现金支出 Z
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105.bank statement 银行对账单 *$Bx#0J8
106.bank reconciliation 银行存款余额调节表 \K55|3~R
107.balance sheet date 资产负债表日 :(E.sT"R
108.net realizable value 可变现净值 5V8WSnO
109.storeroom 仓库 1)w^.8f
110.sale invoice 销售发票 U%_B
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111.price list 价目表 VM88#^
112.positive confirmation request 积极式询证函 J.35Ad1hM
113.negative confirmation request 消极式询证函 AfB,`l`k
114.purchase requisition 请购单 LS
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115.receiving report 验收报告 =HH}E/9z
116.gross margin 毛利
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117.manufacturing overhead 制造费用 /5pVzv+rm
118.material requisition 领料单 Onz@A"
119.inventory-taking 存货盘点 ,'Zs")Ydp
120.bond certificate 债券 ?t46TV'G
121.stock certificate 股票 /'O?
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122.audit report 审计报告 rUmaKh?v|X
123.entity 被审计单位 )lwxFP;
124.addressee of the audit report 审计报告的收件人 @T)kqT
125.unqualified opinion 无保留意见 c>mTd{Abi
126.qualified opinion 保留意见 5LM Ay"
127.disclaimer of opinion 无法表示意见 QZw`+KR
128.adverse opinion 否定意见 wO.T"x%X
129 Auditors‘Report审计报告 ?$J#jhR?
130 internal audit内部审计 +~Wg@
131 public sector audit政府审计 Xw)W6H|
账项基础审计accounting number-based audit eaB6e@]@
风险导向审计方法risk-oriented audit approach Y?IvG&])