1.audit 审计 TE-;X,gDV_
2.attestation r\9TMg`C
鉴证 $
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3.credibility bv
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可信赖程度 q1hMmMi
4.audit of financial statements 财务报表审计 pY^9l3y^
5.agreed-upon procedures 执行商定程序 i(wgB\9i4
6.high levels of assurance 高水平保证 bT!($?GNdg
7.compilation 编制 qJT0Y/l:(
8.reliability 可靠性 `Xcirfp
9.relevance 相关性 =OV2 uq
10.professional skepticism 职业谨慎 :PnSQjV:
11.objectivity 客观性 >^"BEG9i:
12. professional competence 专业胜任能力 w3D]~&]
13.Senior/CPA-in-charge 项目经理 +MO E
14.audit engagement letter 业务约定书 TQ1WVq
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15.recurring audit 连续审计 bYh9sO/l
16.the client 委托人 xwzT#DXGJ
17.change CPA 更换注册会计师 H.J5i~s
18.the existing CPA 现任注册会计师 3@O0^v-
19.the successor CPA 后任注册会计师 [~k]{[NJ
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 a~^Srj!}x
22.expert 专家 $
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23.the board of directors 董事会 azb=(l-
24.knowledge of the entity‘ s business 了解被审计单位情况 EH+~].PJd
25.assess material misstatement risks评估重大错报风险 %bX0 mN
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 ~k4W<
27.a general knowledge of ————- 初步了解―――的情况 Ew^ @Aq
28.a more knowledge of—————— 进一步了解的情况 *"G 8
29.the prior year‘s working papers 以前年度工作底稿 VKLU0*2R
30.minutes of meeting 会议纪要 !Zw f
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31.business risks 经营风险 ]?9[l76O7
32.appropriateness 适当性 K
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33.accounting estimate 会计估计 n*qN29sx
34.management representations 管理层声明 {B yn{?w
35.going concern assumption 持续经营假设 Zy wK/D
36.audit plan 审计计划 8tWE=8<
37.significant audit areas 重点审计领域 R~B0+ :6
38.error 错误 hD 46@
39.fraud舞弊 G79C {|c\
40.modified or additional procedures 修改或追加审计程序 j=.g:&r)
41.misappropriation of assets 侵占资产 A:Rw@B$
42.transactions without substance 虚假交易 qZG-Lh
43.unusual pressures 异常压力 $M]%vG
44.the suspected noncompliance 涉嫌存在违法行为 ^[M~K5Y
45.materialiy 重要性 r2G*!qK*1
46.exceed the materiality level 超过重要性水平 Xn7[n
47.approach the materiality level 接近重要性水平 {>.>7{7
48.an acceptably low level 可接受水平 `5"/dC
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 &R\XUxI
50.misstatements or omissions 错报或漏报 y=o=1(
51.aggregate 总计 iiwpSGFl]
52.subsequent events 期后事项 lfMH1llx
53.adjust the financial statements 调整财务报表 NFoZ4R1gy
54.perform additional audit procedures 实施追加的审计程序 5|WOBOh>`&
55.audit risk 审计风险 p\txlT
56.detection risk 检查风险 L/k40cEI^z
57.inappropriate audit opinion 不适当的审计意见 I>m;G
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58.material misstatement 重大的错报 KHJ=$5r)
59.tolerable misstatement 可容忍错报 |z7dRDU}]
60.the acceptable level of detection risk 可接受的检查风险 ti;%BS
61.assessed level of material misstatement risk 重大错报风险的评估水平 nJ# XVlHc
62.simall business 小规模企业 Kpu<rKP`
63.accounting system 会计系统 pB'x_z
64.test of control 控制测试 CSL4P)
65.walk-through test 穿行测试 ]b\WaS8I
66.communication 沟通 [>uwk``_
67.flow chart 流程图 |,fh)vO
68.reperformance of internal control 重新执行 ~iT{8
69.audit evidence 审计证据 M-91
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70.substantive procedures 实质性程序 Y<ElJ>A2I
71.assertions 认定 $p
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72.esistence 存在 L(Rorf~V
73.occurrence 发生 e>(Wvb&4
74.completeness 完整性 =[8d@d\
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 h&'J+b
77.cutoff 截止 Dpp@*xX>
78.accuracy 准确性 W.GN0(uG
79.classification 分类 =tP$re";o
80.inspection 检查 .hnF]_QQ
81.supervision of counting 监盘 `w(sXkeaI
82.observation 观察 x_pMG!2
83.confirmation 函证 8|_K
84.computation 计算 o9^$hDs,si
85.analytical procedures 分析程序 K+t];(
86.vouch 核对 v @_?iC"`
87.trace 追查 1o)=GV1
88.audit sampling 审计抽样 iq
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89.error 误差 a#6,#Q"
90.expected error 预期误差 )da:&F -
91.population 总体 K;kLQ2)
92.sampling risk 抽样风险 BfEx'C
93.non- sampling risk 非抽样风险 qIUC2,&g
94.sampling unit 抽样单位 >T$7{
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95.statistical sampling 统计抽样 ^K*~
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96.tolerable error 可容忍误差 zZw@c?
97.the risk of under reliance 信赖不足风险 /TG|
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98.the risk of over reliance 信赖过度风险 k@lXXII ?
99.the risk of incorrect rejection 误拒风险 JiUT\
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100. the risk of incorrect acceptance 误受风险 ]s}aC9
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101.working trial balance 试算平衡表 (#lm#?<)
102.index and cross-referencing 索引和交叉索引 olslzXn
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103.cash receipt 现金收入 jBGG2[hV
104.cash disbursement 现金支出 :0|Hcg
105.bank statement 银行对账单 `,Q <YT ~
106.bank reconciliation 银行存款余额调节表 ~|J*E38
107.balance sheet date 资产负债表日 GZ}*r{
108.net realizable value 可变现净值 L_`Xbk y
109.storeroom 仓库 ^S:cNRSW"
110.sale invoice 销售发票 Ed8U;U b
111.price list 价目表 .Lp Nm'=R
112.positive confirmation request 积极式询证函 939]8BERt
113.negative confirmation request 消极式询证函 =k_XKxd
114.purchase requisition 请购单 j `w;z: G
115.receiving report 验收报告 /7S-|%1
116.gross margin 毛利 wZ}n3R,
117.manufacturing overhead 制造费用 X~`.}
118.material requisition 领料单 ktdz@f
119.inventory-taking 存货盘点 /,-h%gj
120.bond certificate 债券 U=_~{[/
121.stock certificate 股票 !e9N3Ga
122.audit report 审计报告 F?!};~$=Z
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 3/yt*cr
125.unqualified opinion 无保留意见 :K!GR
126.qualified opinion 保留意见 CAA tco5
127.disclaimer of opinion 无法表示意见 B=r]_&u-u
128.adverse opinion 否定意见 AD0ptHUBa
129 Auditors‘Report审计报告 gizmJ:<
130 internal audit内部审计 `S uS)RhA)
131 public sector audit政府审计 ?nj"Ptzs
账项基础审计accounting number-based audit jcT{ugpq
风险导向审计方法risk-oriented audit approach _m)gO/02A