1.audit 审计 E A8>{}Z*
2.attestation w`;>+_ E7
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3.credibility 9?~K"+-SI
可信赖程度 cw)'vAE
4.audit of financial statements 财务报表审计 4RY
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5.agreed-upon procedures 执行商定程序 eED@Z/~6
6.high levels of assurance 高水平保证 'HdOW[3o
7.compilation 编制 gcNpA?mC|u
8.reliability 可靠性 -<GSHckD
9.relevance 相关性 @rT}V>2I
10.professional skepticism 职业谨慎 ttaYtV]]
11.objectivity 客观性 37M?m$BL
12. professional competence 专业胜任能力 g9F4nExo
13.Senior/CPA-in-charge 项目经理 3S_H hvB
14.audit engagement letter 业务约定书 p0S;$dH\D
15.recurring audit 连续审计
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16.the client 委托人 hz8Z)xjJ V
17.change CPA 更换注册会计师 }*ZOD1j
18.the existing CPA 现任注册会计师 V% c1+h <
19.the successor CPA 后任注册会计师 wK[Xm'QTPJ
20.the preceding CPA前任注册会计师 t:h~p-&QB
21.issue the audit report 出具审计报告 R6KS&Ge_
22.expert 专家 Z$'483<
23.the board of directors 董事会 PN&;3z Z
24.knowledge of the entity‘ s business 了解被审计单位情况 9WH
25.assess material misstatement risks评估重大错报风险 O)4P)KAO<
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 STxreW1
27.a general knowledge of ————- 初步了解―――的情况 F;&a=R!.
28.a more knowledge of—————— 进一步了解的情况 B-
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29.the prior year‘s working papers 以前年度工作底稿 t LzX L*
30.minutes of meeting 会议纪要 MSMgaw?
31.business risks 经营风险 lN-[2vT<
32.appropriateness 适当性 ;| :^zo
33.accounting estimate 会计估计 uWSfr(loX
34.management representations 管理层声明 eT|"6WJ:{
35.going concern assumption 持续经营假设 ct3^V M&/
36.audit plan 审计计划 @9wug!,
37.significant audit areas 重点审计领域 z^q ~|7
38.error 错误 #el i_Cxe
39.fraud舞弊 FLI0C
40.modified or additional procedures 修改或追加审计程序 !AGjiP$
41.misappropriation of assets 侵占资产 X~Yj#@
42.transactions without substance 虚假交易 u=5~^ 9
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 iB:](Md'r
45.materialiy 重要性 #)r
46.exceed the materiality level 超过重要性水平 e I 6G
47.approach the materiality level 接近重要性水平 Po=@
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48.an acceptably low level 可接受水平 =[$zR>o*%
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 '{t&!M`
50.misstatements or omissions 错报或漏报 $ 4&
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51.aggregate 总计 kdX]Afyj
52.subsequent events 期后事项 QE.a2
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53.adjust the financial statements 调整财务报表 m'Thm{Y,?n
54.perform additional audit procedures 实施追加的审计程序 TZ]D6.mD
55.audit risk 审计风险 @AgV7#
56.detection risk 检查风险 Vf'r6Rf
57.inappropriate audit opinion 不适当的审计意见 Xyr
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58.material misstatement 重大的错报 ftqi >^i
59.tolerable misstatement 可容忍错报 tw`{\kWG
60.the acceptable level of detection risk 可接受的检查风险 2JV,AZf
61.assessed level of material misstatement risk 重大错报风险的评估水平 uH 6QK\
62.simall business 小规模企业 UqP
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63.accounting system 会计系统 $
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64.test of control 控制测试 B[]v[q<
65.walk-through test 穿行测试 TzCNY@y
66.communication 沟通 {=Y.Z1E:
67.flow chart 流程图 m 8Q[+_:$H
68.reperformance of internal control 重新执行 j^g^=uau
69.audit evidence 审计证据 ,pgpu !
70.substantive procedures 实质性程序 2f8Cs$Opb
71.assertions 认定 t/= xY'7
72.esistence 存在 p&:(D=pIu
73.occurrence 发生 Mpm#a0f
74.completeness 完整性 @"6dq;"
75.rights and obligations 权利和义务 c&+p{hH+
76.valuation and allocation 计价和分摊 QzwA*\G
77.cutoff 截止 /uc*V6Xd
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78.accuracy 准确性 9K>$
79.classification 分类 5df~] -=0Y
80.inspection 检查 (5SN=6O
81.supervision of counting 监盘 *o/
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82.observation 观察 ]yxRaW9f
83.confirmation 函证 -N')LY
84.computation 计算 `X
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85.analytical procedures 分析程序
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86.vouch 核对 Y6|8;2E
87.trace 追查 hJ+;N
88.audit sampling 审计抽样 8?lp:kM
89.error 误差 !,#42TY*X
90.expected error 预期误差 5z8!Nmb
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91.population 总体 PQmgv&!DP
92.sampling risk 抽样风险 2BU%4IG
93.non- sampling risk 非抽样风险 lbw*T
94.sampling unit 抽样单位 (f^K\7HM
95.statistical sampling 统计抽样 xZ*.@Pkr
96.tolerable error 可容忍误差 A=7
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97.the risk of under reliance 信赖不足风险 A~CQ@
98.the risk of over reliance 信赖过度风险 ? jywW$
99.the risk of incorrect rejection 误拒风险 pU4B6KTW
100. the risk of incorrect acceptance 误受风险 AwhXCq|k
101.working trial balance 试算平衡表 \BT 8-}
102.index and cross-referencing 索引和交叉索引 K<HF!YU#I2
103.cash receipt 现金收入 Nw`}iR0i
104.cash disbursement 现金支出 ;:JTb2xbb
105.bank statement 银行对账单 ! 5rja-h
106.bank reconciliation 银行存款余额调节表 a *n
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107.balance sheet date 资产负债表日 w6k\po=
108.net realizable value 可变现净值 OPp>z0p%6X
109.storeroom 仓库 -r9G5Z
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110.sale invoice 销售发票 MtYi8"+<e.
111.price list 价目表 QGtKu:c.81
112.positive confirmation request 积极式询证函 ':kj\$U
113.negative confirmation request 消极式询证函 ?fB}9(6
114.purchase requisition 请购单 i-(^t1c
115.receiving report 验收报告 qB`zyd8yu
116.gross margin 毛利 3,@I`
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117.manufacturing overhead 制造费用 TI{W(2O *
118.material requisition 领料单 :I(-@2?{
119.inventory-taking 存货盘点 6e1/h@p\7
120.bond certificate 债券 :NL.#!>/
121.stock certificate 股票 3YyB0BMW
122.audit report 审计报告 ]XX8l:+
123.entity 被审计单位 *5$$C&@o9
124.addressee of the audit report 审计报告的收件人 fL9R{=I%
125.unqualified opinion 无保留意见 nu{bEp
126.qualified opinion 保留意见 Pdc- 3
127.disclaimer of opinion 无法表示意见 Xg|_
128.adverse opinion 否定意见 @D!KFJ
129 Auditors‘Report审计报告 g{&a|NU^
130 internal audit内部审计 ,
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131 public sector audit政府审计 &j}\ZD
账项基础审计accounting number-based audit AP=mj
风险导向审计方法risk-oriented audit approach 5gP#V
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