1.audit 审计 Mf7Z5
2.attestation ZbmBwW_ 7
鉴证 ^[]q/v'3m!
3.credibility ;+d2qbGd
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4.audit of financial statements 财务报表审计 r]GG9si
5.agreed-upon procedures 执行商定程序 azEN_oUV
6.high levels of assurance 高水平保证 TR@*tfS
7.compilation 编制 t0^chlJP$
8.reliability 可靠性 O+8]y4%5
9.relevance 相关性 lB7 V4
10.professional skepticism 职业谨慎 wH?r
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11.objectivity 客观性 }6U`/"RfcO
12. professional competence 专业胜任能力 pDw^~5P
13.Senior/CPA-in-charge 项目经理 ,hMdxZJd
14.audit engagement letter 业务约定书 |f9fq~'1e
15.recurring audit 连续审计 Z/Vb _
16.the client 委托人 Qn=#KS8=J
17.change CPA 更换注册会计师 ]3u$%vc
18.the existing CPA 现任注册会计师 $2tPqZ>
19.the successor CPA 后任注册会计师 l1<]pdLTR
20.the preceding CPA前任注册会计师 \FE
21.issue the audit report 出具审计报告 #Uc0
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22.expert 专家 -0pAj}_2}
23.the board of directors 董事会 hn$l<8=Q_
24.knowledge of the entity‘ s business 了解被审计单位情况 rsr}%J
25.assess material misstatement risks评估重大错报风险 OrN~ Y#D
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 \J]qd4tF
27.a general knowledge of ————- 初步了解―――的情况 #Cj$;q{!
28.a more knowledge of—————— 进一步了解的情况 `>kHJI4
29.the prior year‘s working papers 以前年度工作底稿 #2dd`F8
30.minutes of meeting 会议纪要 Ptj,9bf<\
31.business risks 经营风险 u~JCMM$
32.appropriateness 适当性 8-f2$
33.accounting estimate 会计估计 1[?
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34.management representations 管理层声明 Wciw6.@
35.going concern assumption 持续经营假设 y{Fq'w!ap
36.audit plan 审计计划 #$W bYL|
37.significant audit areas 重点审计领域
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38.error 错误 .>/Tc
39.fraud舞弊 Mk:k0,z
40.modified or additional procedures 修改或追加审计程序 $|0?$U7!
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 EZN38T
43.unusual pressures 异常压力 \A~r~
44.the suspected noncompliance 涉嫌存在违法行为 [,@gSb|D?
45.materialiy 重要性 ZUkrJ'
46.exceed the materiality level 超过重要性水平 (]Zyk,[
47.approach the materiality level 接近重要性水平 {? a@UUvC
48.an acceptably low level 可接受水平 G1:*F8q
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 @Czj] t`
50.misstatements or omissions 错报或漏报 z_gjC%(y
51.aggregate 总计 /,tQdD&
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 qG Abh
54.perform additional audit procedures 实施追加的审计程序 q? 9x0L
55.audit risk 审计风险 TB oN8cB}
56.detection risk 检查风险 nQ\)~MKd
57.inappropriate audit opinion 不适当的审计意见 NWNPq"
58.material misstatement 重大的错报 r[u@[
59.tolerable misstatement 可容忍错报 t;^NgkP{$
60.the acceptable level of detection risk 可接受的检查风险 &5x
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61.assessed level of material misstatement risk 重大错报风险的评估水平 YtQsS
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62.simall business 小规模企业 Z`W@Od$f
63.accounting system 会计系统 P7X':
64.test of control 控制测试 &efwfnG<
65.walk-through test 穿行测试 g^`;B"
66.communication 沟通 @u4q\G\
67.flow chart 流程图 T+$Af,~
68.reperformance of internal control 重新执行 BGe&c,feIc
69.audit evidence 审计证据 `S&$y4|Vs
70.substantive procedures 实质性程序 Q5!"tF p
71.assertions 认定 o<pb!]1
72.esistence 存在 f^EDiG>b`
73.occurrence 发生 );m7;}gE
74.completeness 完整性 gG>|5R0
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 FHoY=fCI
77.cutoff 截止 #]vy`rv
78.accuracy 准确性 _&]B
79.classification 分类 ME9jN{ le
80.inspection 检查 =}8:zO
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81.supervision of counting 监盘
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82.observation 观察 qh40nqS;9
83.confirmation 函证 9=-d/y?
84.computation 计算 88]UA
85.analytical procedures 分析程序 ~EV7E
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86.vouch 核对 -0tHc=\u(
87.trace 追查 DbL=2
88.audit sampling 审计抽样 !8z,}HUdK
89.error 误差 nc0!ag
90.expected error 预期误差 xDJs0P4
91.population 总体 gM5`UH|
92.sampling risk 抽样风险 @$e!|.{1q
93.non- sampling risk 非抽样风险 m\XgvpvrP
94.sampling unit 抽样单位 R cz;|
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95.statistical sampling 统计抽样 &~6W!w
96.tolerable error 可容忍误差 $_u9Y!
97.the risk of under reliance 信赖不足风险 oX;D|8f
98.the risk of over reliance 信赖过度风险 &:}{?vU
99.the risk of incorrect rejection 误拒风险 *k (|r>
100. the risk of incorrect acceptance 误受风险 M?3Nh;
101.working trial balance 试算平衡表 IpRdGT02
102.index and cross-referencing 索引和交叉索引 V>Zw" #Q
103.cash receipt 现金收入 Hxw 7Q?F
104.cash disbursement 现金支出 rEM#J"wF
105.bank statement 银行对账单 tbNIl cAWS
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 6dzY9
108.net realizable value 可变现净值 Zeeixg-1<
109.storeroom 仓库 \?|FB~.Ry
110.sale invoice 销售发票 tlz+!>
111.price list 价目表 hm&cRehU
112.positive confirmation request 积极式询证函 ` !JcQ'u
113.negative confirmation request 消极式询证函 h"/y$
114.purchase requisition 请购单 -9f>
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115.receiving report 验收报告 pc=f,
116.gross margin 毛利 5d4/}o}%"
117.manufacturing overhead 制造费用 mfI>1W(
118.material requisition 领料单 R)<PCe`vf
119.inventory-taking 存货盘点 5V{>
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120.bond certificate 债券 {cW%i:
121.stock certificate 股票 Kb/w+J
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122.audit report 审计报告 .[qm>j,
123.entity 被审计单位 \'BA}v
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124.addressee of the audit report 审计报告的收件人 '0\v[f{K3G
125.unqualified opinion 无保留意见 \QZ~w_
126.qualified opinion 保留意见 X<j(AAHE
127.disclaimer of opinion 无法表示意见 Ul/Uk n$
128.adverse opinion 否定意见 ';\v:dP
129 Auditors‘Report审计报告 9k`}fk\M
130 internal audit内部审计 cGE,3dsF[
131 public sector audit政府审计 [s"e?Qee
账项基础审计accounting number-based audit j&c YRKpz
风险导向审计方法risk-oriented audit approach 3G;#QK-c