1.audit 审计 C]ho7qC
2.attestation Or/YEt}
鉴证 uG.`
3.credibility \SmYxdU'>
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4.audit of financial statements 财务报表审计 =*(_sW6;
5.agreed-upon procedures 执行商定程序 %> YRNW@%
6.high levels of assurance 高水平保证 2MXg)GBcU>
7.compilation 编制
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8.reliability 可靠性 |.~2C14[
9.relevance 相关性 Ki:98a$
10.professional skepticism 职业谨慎 >0N$R|B&
11.objectivity 客观性 H5FWk
12. professional competence 专业胜任能力 LD|T1.
13.Senior/CPA-in-charge 项目经理 nm|"9|/
14.audit engagement letter 业务约定书 :d<F7`k
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15.recurring audit 连续审计 *~#`LO
16.the client 委托人 `sdbo](76
17.change CPA 更换注册会计师 ?6[u\V
18.the existing CPA 现任注册会计师 r_^]5C\
19.the successor CPA 后任注册会计师 X=Y>9
20.the preceding CPA前任注册会计师 `+(JwQC4
21.issue the audit report 出具审计报告 j}%C;;MPH
22.expert 专家 tpV61L
23.the board of directors 董事会 (=53WbOh/t
24.knowledge of the entity‘ s business 了解被审计单位情况 dm83YCdL
25.assess material misstatement risks评估重大错报风险 5n2}|V$VqP
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 z\J#d 1e
27.a general knowledge of ————- 初步了解―――的情况 5zJ#d}%}S"
28.a more knowledge of—————— 进一步了解的情况 >v
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29.the prior year‘s working papers 以前年度工作底稿 :n}t7+(>U
30.minutes of meeting 会议纪要 vf<Tq
31.business risks 经营风险 x5yZ+`Gc
32.appropriateness 适当性 hG/Z
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33.accounting estimate 会计估计 L#T`h}1Z
34.management representations 管理层声明 rYyEs
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35.going concern assumption 持续经营假设 5)K?:7
36.audit plan 审计计划 IrP6Rxh
37.significant audit areas 重点审计领域 8{.:$T
38.error 错误 wqn}t]
39.fraud舞弊 KDAZG+u+
40.modified or additional procedures 修改或追加审计程序 O;;vz+ j
41.misappropriation of assets 侵占资产 mhnK{M @56
42.transactions without substance 虚假交易 bJ.68643
43.unusual pressures 异常压力 \xtmd[7lb<
44.the suspected noncompliance 涉嫌存在违法行为 sv>c)L
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45.materialiy 重要性 :B_ itl0{e
46.exceed the materiality level 超过重要性水平 m}-~VYDj
47.approach the materiality level 接近重要性水平 %$(*.o!+8
48.an acceptably low level 可接受水平 #w]:<R^
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 @ GzN0yXhR
50.misstatements or omissions 错报或漏报 '"Dgov$q
51.aggregate 总计 ?37Kc,o
52.subsequent events 期后事项 \tg}K0E?R5
53.adjust the financial statements 调整财务报表 ]?2&d[
54.perform additional audit procedures 实施追加的审计程序 O7Awti-X
55.audit risk 审计风险 Xn8r3Nb$A
56.detection risk 检查风险 F
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57.inappropriate audit opinion 不适当的审计意见 [hXU$Y>"0
58.material misstatement 重大的错报 `ZAGseDd~
59.tolerable misstatement 可容忍错报 @7B!(Q
60.the acceptable level of detection risk 可接受的检查风险 @GR|co
61.assessed level of material misstatement risk 重大错报风险的评估水平 YR/rN,
62.simall business 小规模企业 @Nt$B'+S&
63.accounting system 会计系统 9k!#5_ M
64.test of control 控制测试 itIzs99j
65.walk-through test 穿行测试 a?9Ka!O4s
66.communication 沟通 uYwJ[1C
67.flow chart 流程图 2f@gR9T
68.reperformance of internal control 重新执行 v.I>B3bEg
69.audit evidence 审计证据 j'JNQo;q
70.substantive procedures 实质性程序 e?~6HP^%.
71.assertions 认定 i(XqoR-x
72.esistence 存在 KGb3n;]
73.occurrence 发生 'Sjcm@ILm
74.completeness 完整性 .B9rG~
75.rights and obligations 权利和义务 }M9L,O*^
76.valuation and allocation 计价和分摊 }<kpvd+ps=
77.cutoff 截止 k
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78.accuracy 准确性 "# mr?h_
79.classification 分类 PYz^9Ud 6g
80.inspection 检查 U_c.Z{lC4
81.supervision of counting 监盘 g"sW_y_O
82.observation 观察 ff9D{ $V5
83.confirmation 函证 $n?@zd@53
84.computation 计算 <$'
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85.analytical procedures 分析程序
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86.vouch 核对 BI-xo}KI
87.trace 追查 <ibEo98
88.audit sampling 审计抽样 }-R|f_2Hp
89.error 误差 H-o>|C
90.expected error 预期误差 \{[Gdj`
91.population 总体 EBN'u&zX
92.sampling risk 抽样风险 p M:lg
93.non- sampling risk 非抽样风险 A/EW57v"
94.sampling unit 抽样单位 1x#Z}XG
95.statistical sampling 统计抽样 Q<V?rPAcx
96.tolerable error 可容忍误差 lclSzC9
97.the risk of under reliance 信赖不足风险 )xuvY3BPB?
98.the risk of over reliance 信赖过度风险 F+!K9( `|
99.the risk of incorrect rejection 误拒风险 fWywegh
100. the risk of incorrect acceptance 误受风险 bm_'giQ:
101.working trial balance 试算平衡表 4b B)t#
102.index and cross-referencing 索引和交叉索引 u<l[S
103.cash receipt 现金收入 BV X6
104.cash disbursement 现金支出 A~6:eappH
105.bank statement 银行对账单 Vn-y<*np
106.bank reconciliation 银行存款余额调节表 g9`z]qGWS:
107.balance sheet date 资产负债表日 "-+5`!Y
108.net realizable value 可变现净值 gZe(aGh
109.storeroom 仓库 E1'HdOh&z
110.sale invoice 销售发票 ['~B&
111.price list 价目表 OFTyN^([@
112.positive confirmation request 积极式询证函 ljTnxg/?
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113.negative confirmation request 消极式询证函 r9Wk7?w)
114.purchase requisition 请购单 r_f?H@ v
115.receiving report 验收报告 ?6F\cl0.
116.gross margin 毛利 l* =\0
117.manufacturing overhead 制造费用 MV<2x7S
118.material requisition 领料单 c-L1 Bkw
119.inventory-taking 存货盘点 6;g"`l51
120.bond certificate 债券 /[iqga
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121.stock certificate 股票 B'OUT2cgB
122.audit report 审计报告 I65W^b4y
123.entity 被审计单位 l.c*,9
124.addressee of the audit report 审计报告的收件人 |?=K'[5
125.unqualified opinion 无保留意见 _h2axXFhT
126.qualified opinion 保留意见 b Z0mK$B
127.disclaimer of opinion 无法表示意见 ]kQ*t{\
128.adverse opinion 否定意见 F(J6 XnQ
129 Auditors‘Report审计报告 %- W3F5NK
130 internal audit内部审计 eot]VO:
131 public sector audit政府审计 6\7bE$K
账项基础审计accounting number-based audit &>zzR$#1
风险导向审计方法risk-oriented audit approach ;N4A9/)