1.audit 审计 "^`
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2.attestation v80e]M!
鉴证 gO%3~f!vY#
3.credibility 1|--Xnv
可信赖程度 t*#T~3p
4.audit of financial statements 财务报表审计 qI9 BAs1~}
5.agreed-upon procedures 执行商定程序 :O2N'vl47A
6.high levels of assurance 高水平保证 %Ok.XBS)
7.compilation 编制 va\cE*,@ns
8.reliability 可靠性 -[z;y73]t
9.relevance 相关性 wB@A?&UY
10.professional skepticism 职业谨慎 u}$3.]-.?T
11.objectivity 客观性 Rd/!CJ@g
12. professional competence 专业胜任能力 1ARIZ;H
13.Senior/CPA-in-charge 项目经理 lUmaNZ
14.audit engagement letter 业务约定书 K9c:K/H
15.recurring audit 连续审计 r.[k D"l
16.the client 委托人 ?~"RCZ[;.f
17.change CPA 更换注册会计师 oID,PB*9
18.the existing CPA 现任注册会计师 3f0RMk$pH
19.the successor CPA 后任注册会计师 DwPl,@T_i\
20.the preceding CPA前任注册会计师 :B
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21.issue the audit report 出具审计报告 NeH^g0Q2,g
22.expert 专家 'tekne
23.the board of directors 董事会 3~ylBJJ
24.knowledge of the entity‘ s business 了解被审计单位情况 >Uz3F7nHi
25.assess material misstatement risks评估重大错报风险 q-'zZ#
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 [LE_lATjU
27.a general knowledge of ————- 初步了解―――的情况 7y!{lr=n
28.a more knowledge of—————— 进一步了解的情况 8Pq|jK "
29.the prior year‘s working papers 以前年度工作底稿 sqhM[u
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30.minutes of meeting 会议纪要 gwyz)CUkL
31.business risks 经营风险 6B=J*8
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32.appropriateness 适当性 cOSUe_S0w[
33.accounting estimate 会计估计 "b qB@)
34.management representations 管理层声明 ]*).3<Lw
35.going concern assumption 持续经营假设 L]Uy+[gg
36.audit plan 审计计划 ^c*'O0y[D
37.significant audit areas 重点审计领域 /}Max@.`
38.error 错误 c(:GsoO
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 D?$f[+
41.misappropriation of assets 侵占资产 ]. eGsh2
42.transactions without substance 虚假交易 EyhQjsaT
43.unusual pressures 异常压力 72aj4k]^
44.the suspected noncompliance 涉嫌存在违法行为 xGjEEBL
45.materialiy 重要性 w;XX jT
46.exceed the materiality level 超过重要性水平 MOXDR
47.approach the materiality level 接近重要性水平 x@yF|8
48.an acceptably low level 可接受水平 E8/P D
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 >354O6
50.misstatements or omissions 错报或漏报 c}QjKJ-c
51.aggregate 总计
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52.subsequent events 期后事项 9i n& \
53.adjust the financial statements 调整财务报表 /p~gm\5Z
54.perform additional audit procedures 实施追加的审计程序 I_Q '+d
55.audit risk 审计风险 H'+P7*k#M
56.detection risk 检查风险 ^j@,N&W:lG
57.inappropriate audit opinion 不适当的审计意见 RX'(
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58.material misstatement 重大的错报 l78zS'
59.tolerable misstatement 可容忍错报 uCx\Bt"VI
60.the acceptable level of detection risk 可接受的检查风险 koFY7;_<?
61.assessed level of material misstatement risk 重大错报风险的评估水平 VgOj#Z?K
62.simall business 小规模企业 Ef69]{E
63.accounting system 会计系统 QM
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64.test of control 控制测试 L0}"H
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65.walk-through test 穿行测试 Rh iiQ
66.communication 沟通 {A{=RPL
67.flow chart 流程图 ^b'[81%
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 7tJPjp4l
70.substantive procedures 实质性程序 0EOpK%{
71.assertions 认定 {/N4/gu
72.esistence 存在 c8A
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73.occurrence 发生 b2hB'!m
74.completeness 完整性 %c):^;6p
75.rights and obligations 权利和义务 0GEK xV\F
76.valuation and allocation 计价和分摊 g9g^zd,
77.cutoff 截止 ,JX/`7
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78.accuracy 准确性 88G Q F
79.classification 分类 D{~I
80.inspection 检查 WI' ;e4
81.supervision of counting 监盘 [/xw5rO%
82.observation 观察 Drz#D1-2
83.confirmation 函证 p3&w/K{L6w
84.computation 计算 "YM)bc
85.analytical procedures 分析程序 K[O'@v
86.vouch 核对 lIz"mk
87.trace 追查 ?J|~G{yH
88.audit sampling 审计抽样 =JY9K0S~
89.error 误差 l:%4@t`
90.expected error 预期误差 F|9
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91.population 总体 x pT85D
92.sampling risk 抽样风险 f3h^R20qmO
93.non- sampling risk 非抽样风险 "*a^_tsT?i
94.sampling unit 抽样单位 H1]G<N3
95.statistical sampling 统计抽样 |}t[-a
96.tolerable error 可容忍误差 %[b~4,c1
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 #}3$n/
99.the risk of incorrect rejection 误拒风险 B[}#m'Lv
100. the risk of incorrect acceptance 误受风险 C[z5&
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101.working trial balance 试算平衡表 A46Xei:Ow
102.index and cross-referencing 索引和交叉索引 L>
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103.cash receipt 现金收入 LNPw
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104.cash disbursement 现金支出 dX?8@uzu
105.bank statement 银行对账单 |p}qK
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106.bank reconciliation 银行存款余额调节表 Ou>L|#=!
107.balance sheet date 资产负债表日 u6j\@U6 I
108.net realizable value 可变现净值 |5^tp
109.storeroom 仓库 '#L.w6<B
110.sale invoice 销售发票
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111.price list 价目表 eTw sh]
112.positive confirmation request 积极式询证函 Z(k7&^d
113.negative confirmation request 消极式询证函 )5Mf,
114.purchase requisition 请购单 b S[;d5
115.receiving report 验收报告 W{B)c?G]
116.gross margin 毛利 k` cz$>
117.manufacturing overhead 制造费用 nO.RB#I$F
118.material requisition 领料单
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119.inventory-taking 存货盘点 ,'N8Ivt
120.bond certificate 债券 w,f1F;!q1
121.stock certificate 股票 c0h:Vqk-
122.audit report 审计报告 kqdF)Wa am
123.entity 被审计单位 ] ;"blB
124.addressee of the audit report 审计报告的收件人 9M8n
125.unqualified opinion 无保留意见 ,e<(8@BBL
126.qualified opinion 保留意见 &
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127.disclaimer of opinion 无法表示意见 Pv,Q*gh`
128.adverse opinion 否定意见 5F&xU$$a-
129 Auditors‘Report审计报告 pu3ly&T#a_
130 internal audit内部审计 FtHR.S=u
131 public sector audit政府审计 V 3?x_pp
账项基础审计accounting number-based audit av~dH=&=
风险导向审计方法risk-oriented audit approach csABfxib