1.audit 审计 ?Wr+Q
2.attestation 3s,g*
鉴证 MSQEO4ge
3.credibility \:# L)
可信赖程度 * J7DY f
4.audit of financial statements 财务报表审计 @; zl
5.agreed-upon procedures 执行商定程序 q#Z@+(^
6.high levels of assurance 高水平保证 w(*vj
7.compilation 编制 TluW-S
8.reliability 可靠性 UqFO|r"M
9.relevance 相关性 ^pAAzr"hv
10.professional skepticism 职业谨慎 Ja7R2-0ii#
11.objectivity 客观性 g|DF[
12. professional competence 专业胜任能力 ENl)Ts`y
13.Senior/CPA-in-charge 项目经理 ]_mb7X>
14.audit engagement letter 业务约定书 =r?hgGWe
15.recurring audit 连续审计 ??-[eB.
16.the client 委托人 0U(@=7V
17.change CPA 更换注册会计师 ^e2VE_8L
18.the existing CPA 现任注册会计师 Zw
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19.the successor CPA 后任注册会计师 k2omJ$?v
20.the preceding CPA前任注册会计师 jH5
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21.issue the audit report 出具审计报告 \%JgH=@
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22.expert 专家 ?yrX)3hyH
23.the board of directors 董事会 DbBc
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24.knowledge of the entity‘ s business 了解被审计单位情况 &Cq`Y !y
25.assess material misstatement risks评估重大错报风险 v}}F,c(f
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Uu10)/.LC
27.a general knowledge of ————- 初步了解―――的情况 \+oQd=K@
28.a more knowledge of—————— 进一步了解的情况 7{e
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29.the prior year‘s working papers 以前年度工作底稿 i^X]
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30.minutes of meeting 会议纪要 9N#_(uwt
31.business risks 经营风险
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32.appropriateness 适当性 |B?m,U$A!
33.accounting estimate 会计估计 AP n| \
34.management representations 管理层声明 !1jBC.G1
35.going concern assumption 持续经营假设 Go`vfm"S
36.audit plan 审计计划 j78i#}e
37.significant audit areas 重点审计领域 VZp5)-!\
38.error 错误 guq{#?}
39.fraud舞弊 oA7tEu
40.modified or additional procedures 修改或追加审计程序 :;RMo2Tl
41.misappropriation of assets 侵占资产 O%WIf__Q
42.transactions without substance 虚假交易 SB;&GHq"n
43.unusual pressures 异常压力 pz!Zs."f)
44.the suspected noncompliance 涉嫌存在违法行为 rT=rrvV3g
45.materialiy 重要性 {g'(~ qv
46.exceed the materiality level 超过重要性水平 WrnrFz
47.approach the materiality level 接近重要性水平 du
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48.an acceptably low level 可接受水平 uanhr)Ys
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 (+w*[qHe
50.misstatements or omissions 错报或漏报 B?eCe}*f;B
51.aggregate 总计 j2t7'bO_
52.subsequent events 期后事项 JK7G/]j+Ez
53.adjust the financial statements 调整财务报表 A9KET$i@v
54.perform additional audit procedures 实施追加的审计程序 afCW(z
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55.audit risk 审计风险 yJ[0WY8<kC
56.detection risk 检查风险 A]_7}<<N
57.inappropriate audit opinion 不适当的审计意见 NlA,'`,
58.material misstatement 重大的错报 e[{0)y>=
59.tolerable misstatement 可容忍错报 fF!Yp iI"
60.the acceptable level of detection risk 可接受的检查风险 sf:,qD=z
61.assessed level of material misstatement risk 重大错报风险的评估水平 KaLzg5is
62.simall business 小规模企业 pE3
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63.accounting system 会计系统 3p$?,0ELH
64.test of control 控制测试 *[Imn\hu
65.walk-through test 穿行测试 0G(/Wb
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66.communication 沟通 PF0_8,@U
67.flow chart 流程图 +N]J5Ve-`t
68.reperformance of internal control 重新执行 /m!BY}4W
69.audit evidence 审计证据 ` _6C{<O
70.substantive procedures 实质性程序 [@_Jj3`4
71.assertions 认定 cRC6 s8
72.esistence 存在 ~V:\ _{mE
73.occurrence 发生 (fhb0i-
74.completeness 完整性 ?=u\n;w)
75.rights and obligations 权利和义务 {Ea
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76.valuation and allocation 计价和分摊 7RQR)DG
77.cutoff 截止 Ky`qskvu
78.accuracy 准确性 m=1N>cq
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79.classification 分类 K,tQ!kk
80.inspection 检查 FBG4pb9=~
81.supervision of counting 监盘 oe ~'o'
82.observation 观察 #]-SJWf3
83.confirmation 函证 e_^26^{q
84.computation 计算 \Zb;'eDv
85.analytical procedures 分析程序 !@5 9)
86.vouch 核对 %J}xg^+f
87.trace 追查 m%0p\Y-/
88.audit sampling 审计抽样 Q@= Q0
89.error 误差 Mg+2.
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90.expected error 预期误差 M.JA.I@XC
91.population 总体 +l42Awl>K
92.sampling risk 抽样风险 M+oHtX$
93.non- sampling risk 非抽样风险 I !
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94.sampling unit 抽样单位 gZVc 5u<
95.statistical sampling 统计抽样 xnjf
96.tolerable error 可容忍误差 hy9\57_#
97.the risk of under reliance 信赖不足风险 AI2~Jp
98.the risk of over reliance 信赖过度风险 &Hrj3E
99.the risk of incorrect rejection 误拒风险 r[e##M
100. the risk of incorrect acceptance 误受风险 l#&8x
101.working trial balance 试算平衡表 //B&k`u
102.index and cross-referencing 索引和交叉索引 OUE(I3_
103.cash receipt 现金收入 }ZYd4h|g\z
104.cash disbursement 现金支出 ^"E^zHM(
105.bank statement 银行对账单 L]7=?vN=8
106.bank reconciliation 银行存款余额调节表 @?ebuj5{e
107.balance sheet date 资产负债表日 ]IaMp788
108.net realizable value 可变现净值 =&6eM2>P
109.storeroom 仓库
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110.sale invoice 销售发票 v{RZJ^1
111.price list 价目表 1> ?M>vK
112.positive confirmation request 积极式询证函 -au^;CM
113.negative confirmation request 消极式询证函 bt SR
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114.purchase requisition 请购单 'I|v[G$l
115.receiving report 验收报告 cx,+k]9D
116.gross margin 毛利 *YI98
117.manufacturing overhead 制造费用 VD AaYDi
118.material requisition 领料单 TT%M'5&
119.inventory-taking 存货盘点 u$z`
120.bond certificate 债券 $B+8Of
121.stock certificate 股票 D'>_I.
122.audit report 审计报告 uuEV_ "X
123.entity 被审计单位 BX/8O<s0
124.addressee of the audit report 审计报告的收件人 Lpkyoh v
125.unqualified opinion 无保留意见 T}Tp$.gB
126.qualified opinion 保留意见 hwuiu*
127.disclaimer of opinion 无法表示意见 x
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128.adverse opinion 否定意见 h#I>M`|
129 Auditors‘Report审计报告 gE'sOT9v
130 internal audit内部审计 8bGd} (
131 public sector audit政府审计 2g
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账项基础审计accounting number-based audit !"e5h`/ADM
风险导向审计方法risk-oriented audit approach d2FswF$C