1.audit 审计 c\M#5+ 1j
2.attestation Y5HfN[u^7
鉴证 I[ai:
3.credibility HeCcF+
可信赖程度 L{=l#vu
4.audit of financial statements 财务报表审计 WNhbXyp_
5.agreed-upon procedures 执行商定程序 fCB:733H
6.high levels of assurance 高水平保证 8)sg_JC
7.compilation 编制 Yrpxy.1=F5
8.reliability 可靠性 5|{)Z]M%9
9.relevance 相关性 ,E&Bn8L~O
10.professional skepticism 职业谨慎 NUMi])HkN
11.objectivity 客观性 X6xx2v%D
12. professional competence 专业胜任能力 l<TIG3bs
13.Senior/CPA-in-charge 项目经理 iSlFRv?a
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 k_!+V`Ro#
16.the client 委托人 Gfv(w=rr?
17.change CPA 更换注册会计师 <{gi
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18.the existing CPA 现任注册会计师 a'uU,Eb}#w
19.the successor CPA 后任注册会计师 kBbl+1{H
20.the preceding CPA前任注册会计师 cS}r9gaQ
21.issue the audit report 出具审计报告 uyFn}y62
22.expert 专家 s;J\Kc?"|
23.the board of directors 董事会 va5FxF*%
24.knowledge of the entity‘ s business 了解被审计单位情况 {DT4mG5
25.assess material misstatement risks评估重大错报风险 MD<-w|#8IV
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^fm~P>.
27.a general knowledge of ————- 初步了解―――的情况 +vz`go
28.a more knowledge of—————— 进一步了解的情况 Z v4<b
29.the prior year‘s working papers 以前年度工作底稿 ;-Ss# &
30.minutes of meeting 会议纪要 0qv$:w)g+v
31.business risks 经营风险 NY@"&p'Q
32.appropriateness 适当性 ]NtSu%u
33.accounting estimate 会计估计 -u|l}}bh
34.management representations 管理层声明 Tw//!rpG
35.going concern assumption 持续经营假设 rs:Q%V
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36.audit plan 审计计划 7UKYm
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37.significant audit areas 重点审计领域 ^Gq5ig1rxy
38.error 错误 t}Ss=0dJO
39.fraud舞弊 o'Pu'y
40.modified or additional procedures 修改或追加审计程序 w>qCg XU3
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 #.<V^
43.unusual pressures 异常压力 9=
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44.the suspected noncompliance 涉嫌存在违法行为 0KAj]5nvb
45.materialiy 重要性 bD<qNqX$
46.exceed the materiality level 超过重要性水平 yG&2UqX
47.approach the materiality level 接近重要性水平 0+EN@Y^dAV
48.an acceptably low level 可接受水平 "!H@k%eAM|
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 BDe]18X
50.misstatements or omissions 错报或漏报 'L{p,
51.aggregate 总计 M^6$
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52.subsequent events 期后事项 &aPl`"j
53.adjust the financial statements 调整财务报表 MdC<4^|
54.perform additional audit procedures 实施追加的审计程序 xhw-2dl*H
55.audit risk 审计风险 EA|k5W*b
56.detection risk 检查风险 gi]ZG
57.inappropriate audit opinion 不适当的审计意见 |;u}sX1t9
58.material misstatement 重大的错报 0@)%h&mD
59.tolerable misstatement 可容忍错报 t)N;'v &
60.the acceptable level of detection risk 可接受的检查风险 X
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61.assessed level of material misstatement risk 重大错报风险的评估水平 %y"J8;U
62.simall business 小规模企业 n|i"S`
63.accounting system 会计系统 \DA$6w\\
64.test of control 控制测试 h1+hds+
65.walk-through test 穿行测试 sG,+
66.communication 沟通 hazq#J!
67.flow chart 流程图 Z0ReWrl;`
68.reperformance of internal control 重新执行 Bux'hc
69.audit evidence 审计证据 }"zC
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70.substantive procedures 实质性程序 kIvvEh<L=
71.assertions 认定 #SkX@sl@
72.esistence 存在 ip``v
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73.occurrence 发生 U,;xZe
74.completeness 完整性 '{f=hE_/
75.rights and obligations 权利和义务 ?_q+&)4-o
76.valuation and allocation 计价和分摊 {J]-<:XD
77.cutoff 截止 [f!O6moR6
78.accuracy 准确性 !@g)10u
79.classification 分类 N[Sb#w`[/
80.inspection 检查 ksW
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81.supervision of counting 监盘 ?znSx}t
82.observation 观察 GBP-V66
83.confirmation 函证 8]< f$3.
84.computation 计算 7*s8ttX
85.analytical procedures 分析程序 4h|dHXYZ
86.vouch 核对 jm3G?Vnq
87.trace 追查 GXX+}=b7qO
88.audit sampling 审计抽样 cDV^8 R
89.error 误差 ]Kdet"+
90.expected error 预期误差 Vq ^]s$'
91.population 总体 _:J*Cm[q
92.sampling risk 抽样风险 O~@fXMthh
93.non- sampling risk 非抽样风险 NY.k.
94.sampling unit 抽样单位 ;(6P6@+o
95.statistical sampling 统计抽样 naNyGE7)
96.tolerable error 可容忍误差 $%2H6Eg0
97.the risk of under reliance 信赖不足风险 @5<CXTdF9c
98.the risk of over reliance 信赖过度风险 ~
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99.the risk of incorrect rejection 误拒风险 ^Jx$t/t
100. the risk of incorrect acceptance 误受风险 w1|Hy2D`0
101.working trial balance 试算平衡表 r;qzo.
102.index and cross-referencing 索引和交叉索引 j+^L~, S
103.cash receipt 现金收入 ;-@=
104.cash disbursement 现金支出 5/I_w0
105.bank statement 银行对账单 8SmjZpQ?
106.bank reconciliation 银行存款余额调节表 (P@Y36j>N
107.balance sheet date 资产负债表日 #DI$Oc
108.net realizable value 可变现净值 G '#41>q+
109.storeroom 仓库 Y2T$BJJ
110.sale invoice 销售发票 >3D7tK(
111.price list 价目表 6s xz_f
112.positive confirmation request 积极式询证函 O/OiQ^T
113.negative confirmation request 消极式询证函 `l]j#qshTm
114.purchase requisition 请购单 H[Weu
115.receiving report 验收报告 HKmcQM
116.gross margin 毛利 cFZCf8:zB
117.manufacturing overhead 制造费用 i~yX tya
118.material requisition 领料单 ,M6ZZ* ,e
119.inventory-taking 存货盘点 ($!KzxF3
120.bond certificate 债券 ]/dVRkZeAE
121.stock certificate 股票 *\XH+/]+
122.audit report 审计报告 m],Ud\
123.entity 被审计单位 )0CQP
124.addressee of the audit report 审计报告的收件人 FGanxv@15
125.unqualified opinion 无保留意见 "mIgs9l$
126.qualified opinion 保留意见 R>)MiHcCg
127.disclaimer of opinion 无法表示意见 VOgi7\
128.adverse opinion 否定意见 M}F~_S0h
129 Auditors‘Report审计报告 KL3<Iz]
130 internal audit内部审计 "Pc$\zJm;
131 public sector audit政府审计 sic$uT
账项基础审计accounting number-based audit hR)2xz
风险导向审计方法risk-oriented audit approach TZB+lj1