1.audit 审计 ohqThl
2.attestation xSd&xwP
鉴证 z`t~N
3.credibility *E/ Mf
可信赖程度 _qf39fM;\
4.audit of financial statements 财务报表审计 Sx QA*}N
5.agreed-upon procedures 执行商定程序 GW'v\O
6.high levels of assurance 高水平保证 eK
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7.compilation 编制 Ad>81=Z
8.reliability 可靠性 n<j+KD#a
9.relevance 相关性 ZHN'j ]?
10.professional skepticism 职业谨慎
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11.objectivity 客观性 0y,w\'j
12. professional competence 专业胜任能力 .!KsF
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13.Senior/CPA-in-charge 项目经理 y)&K9
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14.audit engagement letter 业务约定书 ;10YG6:
15.recurring audit 连续审计 5Y^"&h[
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16.the client 委托人 Lu.+J]Rz
17.change CPA 更换注册会计师 }R#W<4:
18.the existing CPA 现任注册会计师 p>+9pxx~U
19.the successor CPA 后任注册会计师 p__wBUB
20.the preceding CPA前任注册会计师 D)ri_w!Q
21.issue the audit report 出具审计报告 \H:T)EVy
22.expert 专家 uOLShNo
23.the board of directors 董事会 }' AY#g
24.knowledge of the entity‘ s business 了解被审计单位情况 .>F4s_6l
25.assess material misstatement risks评估重大错报风险 O1\Hx8^
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 NT*r7_e
27.a general knowledge of ————- 初步了解―――的情况 z``wqK
28.a more knowledge of—————— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 4\&Y;upy+
30.minutes of meeting 会议纪要 aqI"4v]~b
31.business risks 经营风险 c**&, aL
32.appropriateness 适当性 q/U-6A[0
33.accounting estimate 会计估计 +m%%Bz>
34.management representations 管理层声明 Lcpe*C x-
35.going concern assumption 持续经营假设 j8&NscK)
36.audit plan 审计计划 gx9
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37.significant audit areas 重点审计领域 (?\+
38.error 错误 rnj$u-8
39.fraud舞弊 ulIEx~qP
40.modified or additional procedures 修改或追加审计程序 9m$;C'}Z
41.misappropriation of assets 侵占资产 e9h@G#
42.transactions without substance 虚假交易 0,t%us/q
43.unusual pressures 异常压力 H"l4b4)N\
44.the suspected noncompliance 涉嫌存在违法行为 :LNE?@
45.materialiy 重要性 Vz/w.%_g
46.exceed the materiality level 超过重要性水平 ALTOi?
47.approach the materiality level 接近重要性水平 ;z4F-SYQ
48.an acceptably low level 可接受水平 ,<tJ`,0X
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 L/tn;0
50.misstatements or omissions 错报或漏报 2r!ltG3}
51.aggregate 总计 P+hcj
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52.subsequent events 期后事项 dz9
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53.adjust the financial statements 调整财务报表 nFEJO&1+
54.perform additional audit procedures 实施追加的审计程序 EYq?NL='
55.audit risk 审计风险 !Rl|o^Vw>{
56.detection risk 检查风险 >%U+
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57.inappropriate audit opinion 不适当的审计意见 .
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58.material misstatement 重大的错报 A%.mIc.
59.tolerable misstatement 可容忍错报 o2ggHZe/=@
60.the acceptable level of detection risk 可接受的检查风险 #%p44%
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61.assessed level of material misstatement risk 重大错报风险的评估水平 ^b+>r
62.simall business 小规模企业 NVv
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63.accounting system 会计系统 R}=5:)%w
64.test of control 控制测试 Kk8}m;
65.walk-through test 穿行测试 +r8bGS]ki
66.communication 沟通 #_ |B6!D!
67.flow chart 流程图 MJ)lZ!KZ
68.reperformance of internal control 重新执行 F$?Ab\#B
69.audit evidence 审计证据 %MjoY_<:_
70.substantive procedures 实质性程序 13!@LbC
71.assertions 认定 LBK{-(%
72.esistence 存在 %vJHr!x
73.occurrence 发生 D9oNYF-V
74.completeness 完整性 OT])t<TF6
75.rights and obligations 权利和义务 |qUGB.Q
76.valuation and allocation 计价和分摊 nTqU~'d'
77.cutoff 截止 /e '3\,2_
78.accuracy 准确性 x"12$ 79=
79.classification 分类 '9
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80.inspection 检查 6^"QABc
81.supervision of counting 监盘 b0$)G-E/Y
82.observation 观察 1(?4*v@B
83.confirmation 函证 /sKL|]i=
84.computation 计算 BY6#dlDi
85.analytical procedures 分析程序 2!/Kt
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86.vouch 核对 N6y9'LGG`
87.trace 追查 YvU%OO-+,
88.audit sampling 审计抽样 ~wb1sn3
89.error 误差 QQ3<)i
90.expected error 预期误差 Ap
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91.population 总体 dE7x
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92.sampling risk 抽样风险 t/iI!}
93.non- sampling risk 非抽样风险 )5Khl"6!z
94.sampling unit 抽样单位 \3 SY2g8+
95.statistical sampling 统计抽样 r[L%ap\
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96.tolerable error 可容忍误差 .{1$;K @
97.the risk of under reliance 信赖不足风险 ]
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98.the risk of over reliance 信赖过度风险 MgJ6{xzz
99.the risk of incorrect rejection 误拒风险 ~R!1{8HP
100. the risk of incorrect acceptance 误受风险 p27Dcwov
101.working trial balance 试算平衡表 ;>J!$B?,
102.index and cross-referencing 索引和交叉索引 (u,)v_Oo]a
103.cash receipt 现金收入 7AqgX0)
104.cash disbursement 现金支出 k)p`x"To
105.bank statement 银行对账单 '$tCAS
106.bank reconciliation 银行存款余额调节表 @Po5AK3cy
107.balance sheet date 资产负债表日 Ma^jy.
108.net realizable value 可变现净值 +K4XMf
109.storeroom 仓库 <>] DcA
110.sale invoice 销售发票 >f]/VaMH{
111.price list 价目表 fq7#rZCxX
112.positive confirmation request 积极式询证函 7> Z| K
113.negative confirmation request 消极式询证函 <XdnVe1
114.purchase requisition 请购单 TjW!-s?S
115.receiving report 验收报告 uBm"Xkxe|w
116.gross margin 毛利 PF{uaKWk
117.manufacturing overhead 制造费用 9p{4-]
118.material requisition 领料单 smn"]K
119.inventory-taking 存货盘点 uC'-: t#
120.bond certificate 债券 oB:7R^a
121.stock certificate 股票 F5o8@ Ib]:
122.audit report 审计报告 NdXHpq;
123.entity 被审计单位 I\@r~]+y
124.addressee of the audit report 审计报告的收件人 Ebnb-Lze,
125.unqualified opinion 无保留意见 xVx s~p1
126.qualified opinion 保留意见 gX}'b\zxC
127.disclaimer of opinion 无法表示意见 dAI^ P/y%
128.adverse opinion 否定意见 (t4i&7-
129 Auditors‘Report审计报告 / ;`H )
130 internal audit内部审计 HsCL%$k
131 public sector audit政府审计 @kYY1m v;
账项基础审计accounting number-based audit ZbFD |~[ V
风险导向审计方法risk-oriented audit approach -^@FZR^Y