1.audit 审计 xF8U )j!
2.attestation cy-o@U"s8
鉴证 #Vy8<Vy&w
3.credibility Q6 oM$qiM
可信赖程度 `{KdmWhW
4.audit of financial statements 财务报表审计 QjlQsN!
5.agreed-upon procedures 执行商定程序 }AW"2<@
6.high levels of assurance 高水平保证 .IU\wN
7.compilation 编制 V?L8BRnV
8.reliability 可靠性 1fH2obI~X
9.relevance 相关性 IRknD3LX
10.professional skepticism 职业谨慎 (- D^_*f
11.objectivity 客观性 u<['9U
12. professional competence 专业胜任能力 @fQvAok
13.Senior/CPA-in-charge 项目经理 ]5O]=^
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14.audit engagement letter 业务约定书 0SV<Pl^
15.recurring audit 连续审计 >d3
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16.the client 委托人 ('~}$%C
17.change CPA 更换注册会计师 rD;R9b"J
18.the existing CPA 现任注册会计师 Z35(f0b
19.the successor CPA 后任注册会计师 eH_< <Xh!v
20.the preceding CPA前任注册会计师 L`"j>),
21.issue the audit report 出具审计报告 /:;"rnvq
22.expert 专家 GYt|[GC
23.the board of directors 董事会 I~ 1Rt+:
24.knowledge of the entity‘ s business 了解被审计单位情况 ~@\sN+VS
25.assess material misstatement risks评估重大错报风险 F{G.dXZZ<
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 M
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27.a general knowledge of ————- 初步了解―――的情况 6
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28.a more knowledge of—————— 进一步了解的情况 :V0sKg|sS
29.the prior year‘s working papers 以前年度工作底稿 @~QI3)=s
30.minutes of meeting 会议纪要 eakQZ-Q
31.business risks 经营风险 2b/Cs#-
32.appropriateness 适当性 Q*N{3G!
33.accounting estimate 会计估计 - i#Kpf
34.management representations 管理层声明 FL{$9o\@
35.going concern assumption 持续经营假设 #O lPnP 2
36.audit plan 审计计划 ?[=OQ/E
37.significant audit areas 重点审计领域 Jr=XVQ(F
38.error 错误 `^HK-t4q
39.fraud舞弊 feJl[3@tO
40.modified or additional procedures 修改或追加审计程序 @\WeI"^F8
41.misappropriation of assets 侵占资产 h0?w V5H
42.transactions without substance 虚假交易 (]` rri*^
43.unusual pressures 异常压力 '!F'B:
44.the suspected noncompliance 涉嫌存在违法行为 YrsE
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45.materialiy 重要性 UyAy?i8K
46.exceed the materiality level 超过重要性水平 :O7n*lwx
47.approach the materiality level 接近重要性水平 h=4 GSU
48.an acceptably low level 可接受水平 &3OV|ly]
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 "Hk7s+%
50.misstatements or omissions 错报或漏报 /E!N:g<
51.aggregate 总计 J$U_/b.mk
52.subsequent events 期后事项 7GvMKtuSK
53.adjust the financial statements 调整财务报表 i<(~J4}b
54.perform additional audit procedures 实施追加的审计程序 "d`u#YmR
55.audit risk 审计风险 <.2jQ#So
56.detection risk 检查风险 "A> _
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57.inappropriate audit opinion 不适当的审计意见 \mL]xE-
58.material misstatement 重大的错报 4peRbm
59.tolerable misstatement 可容忍错报 + KaVvf
60.the acceptable level of detection risk 可接受的检查风险 I_ AFHrj
61.assessed level of material misstatement risk 重大错报风险的评估水平 +sV~#%%
62.simall business 小规模企业 f40OVT@g
63.accounting system 会计系统 1xr2x;
64.test of control 控制测试 BT`g'#O
65.walk-through test 穿行测试 wD:2sri
66.communication 沟通 M?AKJE j5
67.flow chart 流程图 e<qfM&*
68.reperformance of internal control 重新执行 !b=W>5h
69.audit evidence 审计证据 S503b*pM
70.substantive procedures 实质性程序 5,4m_fBoW
71.assertions 认定 ~9"c64 q
72.esistence 存在 NwxDxIIH/)
73.occurrence 发生 a`[9<AM1#
74.completeness 完整性 Uy.ihh$
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75.rights and obligations 权利和义务 ?bpVdm!
76.valuation and allocation 计价和分摊 VkO*+"cGv
77.cutoff 截止 7#c4.9b?
78.accuracy 准确性 &8Z.m,s]
79.classification 分类 d"n"A?nXh
80.inspection 检查 0yvp>{;p
81.supervision of counting 监盘 )Ay 90Wt
82.observation 观察 [[pt~=0
83.confirmation 函证 !.-u'6e
84.computation 计算 6`vW4]zu
85.analytical procedures 分析程序 T:Ovh.$
86.vouch 核对 J .VZD
87.trace 追查 hu1ZckIw?
88.audit sampling 审计抽样 "vT$?IoEV
89.error 误差 m=+x9gL2
90.expected error 预期误差 Lp:VU-S
91.population 总体 &zy%
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92.sampling risk 抽样风险 M^oL.'
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 :5/Ue,~ag
95.statistical sampling 统计抽样 BkB_?^Nv8
96.tolerable error 可容忍误差 _f@,)n
97.the risk of under reliance 信赖不足风险 J@/4CSCR]
98.the risk of over reliance 信赖过度风险 \0 h>!u
99.the risk of incorrect rejection 误拒风险 ")MHP~ ?
100. the risk of incorrect acceptance 误受风险 `{{6vb^g
101.working trial balance 试算平衡表 0=HB!{@
102.index and cross-referencing 索引和交叉索引 ,V
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103.cash receipt 现金收入 (.!9
104.cash disbursement 现金支出 *Lrrl
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 n+sv2Wv:
107.balance sheet date 资产负债表日 Yf9E0po
108.net realizable value 可变现净值 Hb*Z_s
109.storeroom 仓库 ]'xci"qV`
110.sale invoice 销售发票 S\N l|U[
111.price list 价目表 BN]o!Y
112.positive confirmation request 积极式询证函 0-uj0"r`
113.negative confirmation request 消极式询证函 Xk|a%%O*H
114.purchase requisition 请购单 9U<WR*H
115.receiving report 验收报告 %%X/
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116.gross margin 毛利 i5le0lM
117.manufacturing overhead 制造费用 Te}gmt+#%
118.material requisition 领料单 bTeuOpp
119.inventory-taking 存货盘点 HqV55o5f'
120.bond certificate 债券 >(H:eRKq
121.stock certificate 股票 Y S7lB
122.audit report 审计报告 4qDO(YWf
123.entity 被审计单位 wsCT9&p
124.addressee of the audit report 审计报告的收件人 j(=zc6m
125.unqualified opinion 无保留意见 #*K!@X
126.qualified opinion 保留意见 kC6s_k
127.disclaimer of opinion 无法表示意见 t!vlZNc
128.adverse opinion 否定意见 Z{.L_]$I
129 Auditors‘Report审计报告 QWxl$%`89<
130 internal audit内部审计 !
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131 public sector audit政府审计 !HHbd|B_
账项基础审计accounting number-based audit Hz<)a(r!J
风险导向审计方法risk-oriented audit approach i0~L[v9l<