1.audit 审计 &^7)yS+C
2.attestation n|*V
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鉴证 Le'\x`B
3.credibility zLn#p]
可信赖程度 \~H"!vj
4.audit of financial statements 财务报表审计 :gVjBF2
5.agreed-upon procedures 执行商定程序 W
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6.high levels of assurance 高水平保证 WE7l[<b
7.compilation 编制 >lW*%{|b$^
8.reliability 可靠性 ZF/KV\Ag)
9.relevance 相关性 4>E2G:
10.professional skepticism 职业谨慎 By_Ui6:D
11.objectivity 客观性 G9[-|[j^N
12. professional competence 专业胜任能力 D/Wuan?yPN
13.Senior/CPA-in-charge 项目经理 +J4t0x
14.audit engagement letter 业务约定书 ]O\W<'+V
15.recurring audit 连续审计 "%]dC{
16.the client 委托人 Vwqfn4sx?i
17.change CPA 更换注册会计师 !T{g& f
18.the existing CPA 现任注册会计师 v8IL[g6"
19.the successor CPA 后任注册会计师 I{PN6bn{>
20.the preceding CPA前任注册会计师 .-ABo]hf
21.issue the audit report 出具审计报告 $S}x'F!4_
22.expert 专家 PS22$_}
23.the board of directors 董事会 :qp"Ao{M
24.knowledge of the entity‘ s business 了解被审计单位情况 #50)D wD
25.assess material misstatement risks评估重大错报风险 Chup %F
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 D+3Y.r9
27.a general knowledge of ————- 初步了解―――的情况 f.$o|R=v
28.a more knowledge of—————— 进一步了解的情况 \d+HYLAJn
29.the prior year‘s working papers 以前年度工作底稿 >cNXB7]E>
30.minutes of meeting 会议纪要 \PONaRK|[z
31.business risks 经营风险 zOOX>3^
32.appropriateness 适当性 gNd
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33.accounting estimate 会计估计 dL`
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34.management representations 管理层声明 TfVD'HAN;l
35.going concern assumption 持续经营假设 [VW;L l
36.audit plan 审计计划 5!zvoX9
37.significant audit areas 重点审计领域 /<$"c"UQ
38.error 错误 0mh8.
39.fraud舞弊 uLM_KZ
40.modified or additional procedures 修改或追加审计程序 sriz
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41.misappropriation of assets 侵占资产 U;GoC$b}|
42.transactions without substance 虚假交易 sJ/e=1*
43.unusual pressures 异常压力 eLny-.i,7
44.the suspected noncompliance 涉嫌存在违法行为 2&fwr>!$
45.materialiy 重要性 tl5IwrF6;
46.exceed the materiality level 超过重要性水平 ^BX@0"&-
47.approach the materiality level 接近重要性水平 0AKwZ'
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48.an acceptably low level 可接受水平
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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 B,833Azi
50.misstatements or omissions 错报或漏报 8!GLw-kb
51.aggregate 总计
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52.subsequent events 期后事项 e}[we:
53.adjust the financial statements 调整财务报表 J\'5CG
54.perform additional audit procedures 实施追加的审计程序 l%(`<a]VIB
55.audit risk 审计风险 t`,IW{
56.detection risk 检查风险 ;x^,t@ xge
57.inappropriate audit opinion 不适当的审计意见 YXVJJd$U
58.material misstatement 重大的错报 'kvFU_)
59.tolerable misstatement 可容忍错报 Y0\\(0j64
60.the acceptable level of detection risk 可接受的检查风险 ue"?S6
61.assessed level of material misstatement risk 重大错报风险的评估水平 Ch9!AUiR
62.simall business 小规模企业 \]A;EwC4C
63.accounting system 会计系统 [
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64.test of control 控制测试 Rl4zTAI
65.walk-through test 穿行测试 -0da"AB
66.communication 沟通 y9li<u<PF
67.flow chart 流程图 bV*zMoD#
68.reperformance of internal control 重新执行 DS}rF
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69.audit evidence 审计证据 #L:P
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70.substantive procedures 实质性程序 /2Lo{v=0[
71.assertions 认定 6QXQ<ah"
72.esistence 存在 (iOCzZ6S
73.occurrence 发生 bxSKe6l
74.completeness 完整性 m8j-lNu
75.rights and obligations 权利和义务 B"9hQb
76.valuation and allocation 计价和分摊 cC^C7AAq^
77.cutoff 截止 psX%.95Y
78.accuracy 准确性 )?
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79.classification 分类 qmeml_(W
80.inspection 检查 1bZiPG{
81.supervision of counting 监盘 Z/= %J3f
82.observation 观察 !5%5]9'n@*
83.confirmation 函证 Gj19KQ1G
84.computation 计算 /cC6qhkp%
85.analytical procedures 分析程序 !u{"] T:
86.vouch 核对 KzX
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87.trace 追查 =l4\4td9p
88.audit sampling 审计抽样 ioNa~F&
89.error 误差 |8c:+8
90.expected error 预期误差 CEuk1$
91.population 总体 +^ DRto=
92.sampling risk 抽样风险 PT#eXS9_
93.non- sampling risk 非抽样风险 VNrO(j DUv
94.sampling unit 抽样单位 O| J`~Lk
95.statistical sampling 统计抽样 )6:]o&bZ
96.tolerable error 可容忍误差 L\m !8o4
97.the risk of under reliance 信赖不足风险 ,r 2VP\hLh
98.the risk of over reliance 信赖过度风险 W0MnGzZ
99.the risk of incorrect rejection 误拒风险 )d(0Y<e@
100. the risk of incorrect acceptance 误受风险 2"+x(Ax
101.working trial balance 试算平衡表 BU:Ecchbr
102.index and cross-referencing 索引和交叉索引 r7"A u"
103.cash receipt 现金收入 "Z 2Tc)
104.cash disbursement 现金支出 fb"J Bc}X
105.bank statement 银行对账单 2PR7M.
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106.bank reconciliation 银行存款余额调节表 9;]wF8h
107.balance sheet date 资产负债表日 .z$Sm
108.net realizable value 可变现净值 uOl(-Zq@
109.storeroom 仓库 vDW&pF_eI>
110.sale invoice 销售发票 dxn0HXU
111.price list 价目表 =Etwa
112.positive confirmation request 积极式询证函 |3,yq^2
113.negative confirmation request 消极式询证函 PM-PP8h
114.purchase requisition 请购单 Vv]$\`d#
115.receiving report 验收报告 K 5qLBz@U
116.gross margin 毛利 JC&6q>$
117.manufacturing overhead 制造费用 M*O(+EM
118.material requisition 领料单 6<s(e_5f
119.inventory-taking 存货盘点 +t>*l>[
120.bond certificate 债券 >{ECyh;
121.stock certificate 股票 <DXmZ
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122.audit report 审计报告 KIKq9 *
123.entity 被审计单位 p584)"[*t
124.addressee of the audit report 审计报告的收件人 *"ykTqa
125.unqualified opinion 无保留意见 9eGCBVW:*
126.qualified opinion 保留意见 <+\k&W&Y|y
127.disclaimer of opinion 无法表示意见 V9zywM
128.adverse opinion 否定意见 2~M;L&9-
129 Auditors‘Report审计报告 DhWWN>I
130 internal audit内部审计 13.{Y)
131 public sector audit政府审计 18.Y/nZAgQ
账项基础审计accounting number-based audit NqT1buU#
风险导向审计方法risk-oriented audit approach L{2b0Zh'