1.audit 审计 2(5HPRQ
2.attestation 1trk
鉴证 V\C$/8v
3.credibility Qw&It
可信赖程度 HzdtR
4.audit of financial statements 财务报表审计 :%&~/@B
5.agreed-upon procedures 执行商定程序 /eZ UAxq
6.high levels of assurance 高水平保证 :?LUv:G
7.compilation 编制 vjfV??XSU
8.reliability 可靠性 i,7
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9.relevance 相关性 (QARle(i
10.professional skepticism 职业谨慎 zkFx2(Hq-f
11.objectivity 客观性 f$\gm+&hXE
12. professional competence 专业胜任能力 l!6^xMhYk
13.Senior/CPA-in-charge 项目经理 [N$#&4{Je
14.audit engagement letter 业务约定书 ]{mz %\
15.recurring audit 连续审计
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16.the client 委托人 Ucj
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17.change CPA 更换注册会计师 *b<
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18.the existing CPA 现任注册会计师 jrOqspv
19.the successor CPA 后任注册会计师 -F&4<\=+
20.the preceding CPA前任注册会计师 eiiI Wr_7
21.issue the audit report 出具审计报告 @Yv+L)
22.expert 专家 +W{ELdup%q
23.the board of directors 董事会 6jdNQC$#B
24.knowledge of the entity‘ s business 了解被审计单位情况 p>GTFXEi6
25.assess material misstatement risks评估重大错报风险 .{pc5
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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 ;ALkeUR[
27.a general knowledge of ————- 初步了解―――的情况 X`REhvT
28.a more knowledge of—————— 进一步了解的情况 D #<)q)
29.the prior year‘s working papers 以前年度工作底稿 d nZA+Pa
30.minutes of meeting 会议纪要 @qszwQav$
31.business risks 经营风险 GIo7-
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32.appropriateness 适当性 w=ZSyT-i
33.accounting estimate 会计估计 L=Pz0
34.management representations 管理层声明 H<gC{:S
35.going concern assumption 持续经营假设 R~=_,JUW
36.audit plan 审计计划 #n9:8BKf
37.significant audit areas 重点审计领域 :Adx7!6
38.error 错误 :P!"'&gCL
39.fraud舞弊 IW Ro$Yu
40.modified or additional procedures 修改或追加审计程序 %Ls5:Z=
41.misappropriation of assets 侵占资产 y;M}I8W[
42.transactions without substance 虚假交易 u{Z
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43.unusual pressures 异常压力 9e`.H0
44.the suspected noncompliance 涉嫌存在违法行为 %
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45.materialiy 重要性 >?pWbL
46.exceed the materiality level 超过重要性水平 nE4?oq
47.approach the materiality level 接近重要性水平 '+@q
48.an acceptably low level 可接受水平 }"V$li
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 nUgZ]ag=G
50.misstatements or omissions 错报或漏报 R]s\s[B
51.aggregate 总计 XN*?<s3
52.subsequent events 期后事项 +Wr"c
53.adjust the financial statements 调整财务报表 UUE:>[,
54.perform additional audit procedures 实施追加的审计程序 oNkASAd
55.audit risk 审计风险 4| 6<nk_
56.detection risk 检查风险 zc}qAy'<
57.inappropriate audit opinion 不适当的审计意见 ,3m]jp'
58.material misstatement 重大的错报 *5kQ6#l
59.tolerable misstatement 可容忍错报 G`a,(<kT;
60.the acceptable level of detection risk 可接受的检查风险 FEd We\E
61.assessed level of material misstatement risk 重大错报风险的评估水平 R a> k
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62.simall business 小规模企业 K GVAP
63.accounting system 会计系统 ?Aewp$Bj
64.test of control 控制测试 K`BNSdEN>
65.walk-through test 穿行测试 ] bPj%sb*@
66.communication 沟通 l
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67.flow chart 流程图 & o2F4
68.reperformance of internal control 重新执行 0n'~wz"wB
69.audit evidence 审计证据 TA
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70.substantive procedures 实质性程序 |=dmxfj@
71.assertions 认定 %Ydzzr3
72.esistence 存在 >z(AQ
73.occurrence 发生 $?Et sf#*'
74.completeness 完整性 GzC=xXON
75.rights and obligations 权利和义务 stb)Tl^
76.valuation and allocation 计价和分摊 0<,Q7onDD:
77.cutoff 截止 xh7[{n[;
78.accuracy 准确性 eHjna\ C
79.classification 分类 e:h(,
80.inspection 检查 "agc*o~!F
81.supervision of counting 监盘 Oq7R^t`b
82.observation 观察 N
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83.confirmation 函证 L\:f#b~W
84.computation 计算 e)(m0m\
85.analytical procedures 分析程序 ]m>N!Iu
86.vouch 核对 )Mtw9[
87.trace 追查 17itC9U
88.audit sampling 审计抽样 <Z$r\Huf
89.error 误差 -w0U}Te^
90.expected error 预期误差 j:J
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91.population 总体 ^/)!)=?
92.sampling risk 抽样风险 RR%[]M#_T
93.non- sampling risk 非抽样风险 TQcEe@$)
94.sampling unit 抽样单位 [P,/J$v^~
95.statistical sampling 统计抽样 7 Q`'1oE?
96.tolerable error 可容忍误差 d%"?^
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97.the risk of under reliance 信赖不足风险 SM<kR1bo
98.the risk of over reliance 信赖过度风险 ;AFF7N>
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99.the risk of incorrect rejection 误拒风险 Kb<^Wdy4T
100. the risk of incorrect acceptance 误受风险 |o:[*2-
101.working trial balance 试算平衡表 uv:DO6 {
102.index and cross-referencing 索引和交叉索引 *jBn
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103.cash receipt 现金收入 ,%|$#
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104.cash disbursement 现金支出 2'R&K
105.bank statement 银行对账单 NXwlRMbo
106.bank reconciliation 银行存款余额调节表 ,P?R
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107.balance sheet date 资产负债表日 # j=r
108.net realizable value 可变现净值 L5"|RI
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109.storeroom 仓库 Fu
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110.sale invoice 销售发票 \~1>%F'op
111.price list 价目表 L4)@lmd3
112.positive confirmation request 积极式询证函 Jkc1ih`^
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 xk1pZQ8c
115.receiving report 验收报告 E!a5-SrR
116.gross margin 毛利 K?y!zy
117.manufacturing overhead 制造费用 0@ -3U{Q
118.material requisition 领料单 ~MvLrg"i
119.inventory-taking 存货盘点 ,W'?F9Y\
120.bond certificate 债券 8gA:s`ofJ
121.stock certificate 股票 \Z +O9T%
122.audit report 审计报告 g@&@]63
123.entity 被审计单位 ..ig jc#UF
124.addressee of the audit report 审计报告的收件人 1I#S?RSb
125.unqualified opinion 无保留意见 bS0z\!1
126.qualified opinion 保留意见 #>SvYP
127.disclaimer of opinion 无法表示意见 :Kc}R)6
128.adverse opinion 否定意见 V9v80e {n4
129 Auditors‘Report审计报告 =w~phn
130 internal audit内部审计 J,8Wo6
131 public sector audit政府审计 xK`.^
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账项基础审计accounting number-based audit #+1*g4m~B
风险导向审计方法risk-oriented audit approach Ib)>M`J