1.audit 审计 <T?H
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2.attestation C{mL]ds<
鉴证 3n{'}SYyz
3.credibility R%)ZhG*
可信赖程度 *7.EL`8
4.audit of financial statements 财务报表审计 #jdo54-
5.agreed-upon procedures 执行商定程序 "/ G^+u
6.high levels of assurance 高水平保证 t?JY@hT*
7.compilation 编制 N|cWTbi
8.reliability 可靠性 ^B[%|{cO
9.relevance 相关性 u2=gG.
10.professional skepticism 职业谨慎 ~ KNdV
11.objectivity 客观性 )aY^k|I
12. professional competence 专业胜任能力 cR.[4rG'
13.Senior/CPA-in-charge 项目经理 e!cZW.B=`f
14.audit engagement letter 业务约定书 |BrD:+
15.recurring audit 连续审计 a xT-
16.the client 委托人 ,0ZkE}<=w
17.change CPA 更换注册会计师 uYW9kw>$
18.the existing CPA 现任注册会计师 #$trC)? ~q
19.the successor CPA 后任注册会计师 )U4h?J
20.the preceding CPA前任注册会计师 ZZ 1s}TG
21.issue the audit report 出具审计报告 nNe`?TS?f
22.expert 专家 ~I^}'^Dbb
23.the board of directors 董事会 -~z]ut<Z
24.knowledge of the entity‘ s business 了解被审计单位情况 O&=40"Dr
25.assess material misstatement risks评估重大错报风险 'M"JF;*r
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 e~7h8?\.q
27.a general knowledge of ————- 初步了解―――的情况 q0Rd^c
28.a more knowledge of—————— 进一步了解的情况 =*f>vrme
29.the prior year‘s working papers 以前年度工作底稿 a|B^%
30.minutes of meeting 会议纪要 XAN{uD^3\%
31.business risks 经营风险 v/% q*6@
32.appropriateness 适当性 _ PC}`Y'&
33.accounting estimate 会计估计 Op] L#<&T
34.management representations 管理层声明 xgl~4
35.going concern assumption 持续经营假设 C:C9swik"5
36.audit plan 审计计划 Zkn$D:
37.significant audit areas 重点审计领域 7/c[ f
38.error 错误 mG,%f"b0
39.fraud舞弊 A/
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40.modified or additional procedures 修改或追加审计程序 <.c@l,[.z
41.misappropriation of assets 侵占资产 *ml&}9
42.transactions without substance 虚假交易 W?W vT`
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43.unusual pressures 异常压力 Mp;yvatO
44.the suspected noncompliance 涉嫌存在违法行为 F_Q,j]0
45.materialiy 重要性 9A]XuPAlh
46.exceed the materiality level 超过重要性水平 ![H!Y W'
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 h'8w<n+%)
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 @&f3zq
50.misstatements or omissions 错报或漏报 Ydv\
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51.aggregate 总计 IbRy~
52.subsequent events 期后事项 |JVeW[C
53.adjust the financial statements 调整财务报表 u*R9x3&/5
54.perform additional audit procedures 实施追加的审计程序 ?Z}n0E `
55.audit risk 审计风险 )3i}(h0
56.detection risk 检查风险 M,Y lhL
57.inappropriate audit opinion 不适当的审计意见 %SV"iXxY
58.material misstatement 重大的错报 j[/'`1tOe
59.tolerable misstatement 可容忍错报 $"Oy }
60.the acceptable level of detection risk 可接受的检查风险 R#Z1+&='
61.assessed level of material misstatement risk 重大错报风险的评估水平 PPCZT3c=
62.simall business 小规模企业 !x9j~D'C`
63.accounting system 会计系统 \!8`kC
64.test of control 控制测试 MxiU-
65.walk-through test 穿行测试 {b@rQCre7
66.communication 沟通 U:]b&I
67.flow chart 流程图 1XZ|}X
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68.reperformance of internal control 重新执行 $q}}w||e~0
69.audit evidence 审计证据 W'{q
70.substantive procedures 实质性程序 m,nV,}@J
71.assertions 认定 T W
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72.esistence 存在 :=#*[H
73.occurrence 发生 ^&t(O1.-
74.completeness 完整性 tK&.0)*=
75.rights and obligations 权利和义务 [c?']<f4
76.valuation and allocation 计价和分摊 "AjtNL5
77.cutoff 截止 x{io*
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78.accuracy 准确性 HF-Msu6
79.classification 分类 4%WV)lt
80.inspection 检查 n3{m
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81.supervision of counting 监盘 pk'@!|g%=
82.observation 观察 *VT@
83.confirmation 函证 =+gp~RR,
84.computation 计算
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85.analytical procedures 分析程序 fSp(}'m2L
86.vouch 核对 ;%
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87.trace 追查 >vg!<%]W
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88.audit sampling 审计抽样 }+`W[ h&u
89.error 误差 5Ah-aDBj
90.expected error 预期误差 vCwDE~
91.population 总体 RIX0AE
92.sampling risk 抽样风险 r
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93.non- sampling risk 非抽样风险 5|1&s3/f
94.sampling unit 抽样单位 \S;%
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95.statistical sampling 统计抽样 {xt<`_R
96.tolerable error 可容忍误差 U'LO;s04m
97.the risk of under reliance 信赖不足风险 yz-IZt(
98.the risk of over reliance 信赖过度风险 K@VXFV
99.the risk of incorrect rejection 误拒风险 uAyj#
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100. the risk of incorrect acceptance 误受风险 @6GM)N\{[
101.working trial balance 试算平衡表 @u/<^j3Q
102.index and cross-referencing 索引和交叉索引 ~nb%w?vv
103.cash receipt 现金收入 bWv6gOPR3
104.cash disbursement 现金支出 L}A R{
105.bank statement 银行对账单 tBG :ECUL
106.bank reconciliation 银行存款余额调节表 CT
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107.balance sheet date 资产负债表日 u*Oz1~
108.net realizable value 可变现净值 e%G-+6
109.storeroom 仓库 X.s?=6}g
110.sale invoice 销售发票 }M/w 0U0o
111.price list 价目表 ZP?k |sEH
112.positive confirmation request 积极式询证函 UA,&0.7
113.negative confirmation request 消极式询证函 `.%;|"xR
114.purchase requisition 请购单 oO @6c %
115.receiving report 验收报告 lGPC)Hu{`
116.gross margin 毛利 ]T^m>v)X
117.manufacturing overhead 制造费用 P0Na<)\'Y!
118.material requisition 领料单 #2DH_P
119.inventory-taking 存货盘点 s~/]nz]"J
120.bond certificate 债券 vFb{(gIJ
121.stock certificate 股票 T-&CAD3 ,O
122.audit report 审计报告 $?Aez/
123.entity 被审计单位 &X+V}
124.addressee of the audit report 审计报告的收件人 LO.4sO
125.unqualified opinion 无保留意见 NOx&`OU+
126.qualified opinion 保留意见 Dr`\
127.disclaimer of opinion 无法表示意见 R)cns7oW
128.adverse opinion 否定意见 [&nwB!kt
129 Auditors‘Report审计报告 1`O`!plD+
130 internal audit内部审计 n{BC m %
131 public sector audit政府审计 (%#d._j>fZ
账项基础审计accounting number-based audit N/{A'
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风险导向审计方法risk-oriented audit approach )[oU|!@