1.audit 审计 'jtC#:ePK
2.attestation K T}
鉴证 9B:
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3.credibility +$,Re.WnP
可信赖程度 %t9C
4.audit of financial statements 财务报表审计 $"^K~5Q
5.agreed-upon procedures 执行商定程序 _>;Wz7
6.high levels of assurance 高水平保证 &7
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7.compilation 编制 wSTulo: 9
8.reliability 可靠性 k"(]V
9.relevance 相关性 %iN>4;T8
10.professional skepticism 职业谨慎 W7i|uTM
11.objectivity 客观性 5AYOM=O]t
12. professional competence 专业胜任能力 W(s4R,j
13.Senior/CPA-in-charge 项目经理 I &t~o
14.audit engagement letter 业务约定书 y/lF1{}5
15.recurring audit 连续审计 XIHN6aQ{X
16.the client 委托人 p
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17.change CPA 更换注册会计师 :gh[BeqQ)
18.the existing CPA 现任注册会计师 M?$[WS
19.the successor CPA 后任注册会计师 ~U9K<_U
20.the preceding CPA前任注册会计师 &XP(D5lf`B
21.issue the audit report 出具审计报告 m~ tvuz I
22.expert 专家 s
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23.the board of directors 董事会 vT'Bs;QR
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 Jg6Lr~!i
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 #WpkL]g2+%
27.a general knowledge of ————- 初步了解―――的情况 1uw#;3<L
28.a more knowledge of—————— 进一步了解的情况 AlSO
29.the prior year‘s working papers 以前年度工作底稿 ^mS |ff
30.minutes of meeting 会议纪要 wl
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31.business risks 经营风险 a|aVc'j
32.appropriateness 适当性 rH+OXGoB
33.accounting estimate 会计估计 wbO6Ag@))
34.management representations 管理层声明 kI\m0];KnQ
35.going concern assumption 持续经营假设 nV;'UpQw
36.audit plan 审计计划 c?p^!zG
37.significant audit areas 重点审计领域 Y
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38.error 错误 ?9b9{c'an
39.fraud舞弊 'Wo
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40.modified or additional procedures 修改或追加审计程序 2ej7Ql
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41.misappropriation of assets 侵占资产 y7R#PkQ~
42.transactions without substance 虚假交易 qS!r<'F3dP
43.unusual pressures 异常压力 %\As
44.the suspected noncompliance 涉嫌存在违法行为 f^WTsh]
45.materialiy 重要性 Wgq|Q*
46.exceed the materiality level 超过重要性水平 gg;r;3u
47.approach the materiality level 接近重要性水平 1gEH~Jmj
48.an acceptably low level 可接受水平 S2~cAhR|M
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 j]a$RC#
50.misstatements or omissions 错报或漏报 29R-Up!SVN
51.aggregate 总计 #x%'U}sF
52.subsequent events 期后事项 D
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53.adjust the financial statements 调整财务报表 !*IMWm>
54.perform additional audit procedures 实施追加的审计程序 8!g
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55.audit risk 审计风险 ,b+NhxdZ
56.detection risk 检查风险 =BsV`p7rU
57.inappropriate audit opinion 不适当的审计意见 ~xH&"1
58.material misstatement 重大的错报 |m19fg3u
59.tolerable misstatement 可容忍错报 dj|5'<l
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60.the acceptable level of detection risk 可接受的检查风险 97}]@xN=
61.assessed level of material misstatement risk 重大错报风险的评估水平 .p`4>XA
62.simall business 小规模企业 D7ex{SVA)
63.accounting system 会计系统 R
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64.test of control 控制测试 o9?@jjqH
65.walk-through test 穿行测试 ]6&NIz`:,
66.communication 沟通 #m+!<
67.flow chart 流程图 zd?@xno
68.reperformance of internal control 重新执行 A5?"
69.audit evidence 审计证据 7*'/E#M
70.substantive procedures 实质性程序 +Qs]8*^?;
71.assertions 认定 Z5{a7U4z_
72.esistence 存在 tiK?VwaKI
73.occurrence 发生 *pl6 V|
74.completeness 完整性 ]n ?x tI
75.rights and obligations 权利和义务 R{hX--|j
76.valuation and allocation 计价和分摊 &[.5@sv
77.cutoff 截止 )fH
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78.accuracy 准确性 'X~tt#T
79.classification 分类 Vs>Pv$kW
80.inspection 检查 GnV0~?
81.supervision of counting 监盘 `h}eP[jA
82.observation 观察 ?@V R%z
83.confirmation 函证 dWY%bb
84.computation 计算 vL/ 3(Bo7
85.analytical procedures 分析程序 k<1yv$/mW
86.vouch 核对 oL4W>b )
87.trace 追查 T}~TW26v
88.audit sampling 审计抽样 e4X
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89.error 误差 yr]ja-Y
90.expected error 预期误差 WxdQ^#AE
91.population 总体 wak 26W>I3
92.sampling risk 抽样风险 wI#8|,]"z
93.non- sampling risk 非抽样风险 &9k~\;x
94.sampling unit 抽样单位 4"@<bKx
95.statistical sampling 统计抽样 e r"
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96.tolerable error 可容忍误差 \lL[08G
97.the risk of under reliance 信赖不足风险 95 ;{ms[
98.the risk of over reliance 信赖过度风险 a|ft l&uk
99.the risk of incorrect rejection 误拒风险 Wj{lb_Rj
100. the risk of incorrect acceptance 误受风险 gW,[X(
101.working trial balance 试算平衡表 6|97;@94
102.index and cross-referencing 索引和交叉索引 9#LMK 1ge
103.cash receipt 现金收入 sW^M
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104.cash disbursement 现金支出 ;!yK~OBxt
105.bank statement 银行对账单 B6XO&I1c
106.bank reconciliation 银行存款余额调节表 ROO*/OOd
107.balance sheet date 资产负债表日 dQut8>0&
108.net realizable value 可变现净值 ];r!
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109.storeroom 仓库 0SpB2>_
110.sale invoice 销售发票 EZtU6kW"
111.price list 价目表 F<4rn
112.positive confirmation request 积极式询证函 9rB3h`AVF
113.negative confirmation request 消极式询证函 s"
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114.purchase requisition 请购单 D?|D)"?qb
115.receiving report 验收报告 ~G@NWF?7
116.gross margin 毛利 -15e
117.manufacturing overhead 制造费用 /i+z#q5'
118.material requisition 领料单 ;qx#]Z0 <
119.inventory-taking 存货盘点 l![M,8
120.bond certificate 债券 MB}nn&u#
121.stock certificate 股票 yCX5
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122.audit report 审计报告 b#2)" V(
123.entity 被审计单位 ",r
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124.addressee of the audit report 审计报告的收件人 `RTxc
125.unqualified opinion 无保留意见 dQX-s=XJ
126.qualified opinion 保留意见 d[9,J?'OQ
127.disclaimer of opinion 无法表示意见 U }2@
128.adverse opinion 否定意见 QE<Z@/V*a
129 Auditors‘Report审计报告 !_glZ*tL
130 internal audit内部审计 ~Ps *i]n(
131 public sector audit政府审计 0AZ9I!&i
账项基础审计accounting number-based audit ?7\V)$00(&
风险导向审计方法risk-oriented audit approach F)P:lvp<r