1.audit 审计 oBq 49u1
2.attestation %u^JpC{E
鉴证 Uq_j\A;c
3.credibility 6<,dRn
可信赖程度 n26Y]7N
4.audit of financial statements 财务报表审计 6J~12TU,
5.agreed-upon procedures 执行商定程序 CSbI8 5F
6.high levels of assurance 高水平保证 X.K<4N0A9J
7.compilation 编制 ki0V8]HP
8.reliability 可靠性 =ItkFjhBc
9.relevance 相关性 *?+V65~dW
10.professional skepticism 职业谨慎 Dlo xrdOY&
11.objectivity 客观性 B{oU,3U>
12. professional competence 专业胜任能力 OX%MP!#KU
13.Senior/CPA-in-charge 项目经理 b5m=7;u*h
14.audit engagement letter 业务约定书 f\;65k_jq
15.recurring audit 连续审计 rPc7(,o*
16.the client 委托人 cw&Hgjj2
17.change CPA 更换注册会计师 /MB{Pmk$R
18.the existing CPA 现任注册会计师 Zn,>]X
19.the successor CPA 后任注册会计师 ri C[lB
20.the preceding CPA前任注册会计师 q1y/x@
21.issue the audit report 出具审计报告 }pkj:NT
22.expert 专家 vhvdKD
23.the board of directors 董事会 Et"?8\"n7
24.knowledge of the entity‘ s business 了解被审计单位情况 M L7\BT
25.assess material misstatement risks评估重大错报风险 -16K7yk
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 P^MOx4
27.a general knowledge of ————- 初步了解―――的情况 H* ,,^
28.a more knowledge of—————— 进一步了解的情况 OI}
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29.the prior year‘s working papers 以前年度工作底稿 Tj~IaU
30.minutes of meeting 会议纪要 ;v17K
31.business risks 经营风险 }
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32.appropriateness 适当性 Bb&^{7
33.accounting estimate 会计估计 bW#@OrsS
34.management representations 管理层声明 ,:Vm6u!
35.going concern assumption 持续经营假设 IfO;S*Qt
36.audit plan 审计计划 UgB'[@McS
37.significant audit areas 重点审计领域 N3t0-6$_
38.error 错误 e&ANp0|W
39.fraud舞弊 d"G+8}.4
40.modified or additional procedures 修改或追加审计程序 R
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41.misappropriation of assets 侵占资产 'B83m#HR#
42.transactions without substance 虚假交易 &X9Z
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43.unusual pressures 异常压力 c/L>>t
44.the suspected noncompliance 涉嫌存在违法行为 Md)zEj`\
45.materialiy 重要性 <";,GaZQ
46.exceed the materiality level 超过重要性水平 p3ISWJa!
47.approach the materiality level 接近重要性水平 b1pQ`qt
48.an acceptably low level 可接受水平 x\?;=@AW
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 ej&<GM|
50.misstatements or omissions 错报或漏报 L_Q#(in
51.aggregate 总计 |vte=)%
52.subsequent events 期后事项 1\RGM<q$f
53.adjust the financial statements 调整财务报表 MyJ4><oG
54.perform additional audit procedures 实施追加的审计程序 K.C>
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55.audit risk 审计风险 _u"nvgVz9
56.detection risk 检查风险 It_M@
57.inappropriate audit opinion 不适当的审计意见 X u"R^
58.material misstatement 重大的错报 OE)~yKy
59.tolerable misstatement 可容忍错报 /w
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60.the acceptable level of detection risk 可接受的检查风险 ]U[X1W+@
61.assessed level of material misstatement risk 重大错报风险的评估水平 NT%W;)6m9
62.simall business 小规模企业
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63.accounting system 会计系统 \&V0vN1
64.test of control 控制测试 h:XzUxL\
65.walk-through test 穿行测试 |5I
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66.communication 沟通 jO9ip
67.flow chart 流程图 /Y[~-Y+!,
68.reperformance of internal control 重新执行 HQ9f ,<
69.audit evidence 审计证据 GZ!|}$8
70.substantive procedures 实质性程序 &m3.h!dq
71.assertions 认定 fsO9EEn7X
72.esistence 存在 =U
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73.occurrence 发生 w)E@*h<Z
74.completeness 完整性 !.7udYmB
75.rights and obligations 权利和义务 |(
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76.valuation and allocation 计价和分摊 8pM
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77.cutoff 截止
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78.accuracy 准确性 QVZD/shq
79.classification 分类 d lH$yub
80.inspection 检查 d
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81.supervision of counting 监盘 Q8p&Ki;i
82.observation 观察 PYB+FcR6?n
83.confirmation 函证 @J[6,$UVu
84.computation 计算 `Yc_5&"
85.analytical procedures 分析程序 x+? 9C
86.vouch 核对 '"pd
87.trace 追查 ]!1OH
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88.audit sampling 审计抽样 sKLX [l
89.error 误差 J?)Rf
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90.expected error 预期误差 J2GcBzRH
91.population 总体 <Y
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92.sampling risk 抽样风险 g*\/N,"z
93.non- sampling risk 非抽样风险 h*0S$p<[1
94.sampling unit 抽样单位 `|1MlRM9
95.statistical sampling 统计抽样 I4H`YOD%
96.tolerable error 可容忍误差 I9$c F)zk
97.the risk of under reliance 信赖不足风险 I^*'.z!4Q
98.the risk of over reliance 信赖过度风险 C`oa3B,z
99.the risk of incorrect rejection 误拒风险 oC*ees
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100. the risk of incorrect acceptance 误受风险 %kf>&b,Mi
101.working trial balance 试算平衡表 ,Y_{L|:w
102.index and cross-referencing 索引和交叉索引 fi PIAT}
103.cash receipt 现金收入 W!$zXwY}(
104.cash disbursement 现金支出 k0?ZYeHC
105.bank statement 银行对账单 k!jNOqbb
106.bank reconciliation 银行存款余额调节表 ir>]r<Zl
107.balance sheet date 资产负债表日 nR
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108.net realizable value 可变现净值 Mro4`GL
109.storeroom 仓库 J}spiVM
110.sale invoice 销售发票 5G}6;U Y
111.price list 价目表 E
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112.positive confirmation request 积极式询证函 tury<*
113.negative confirmation request 消极式询证函 lYf+V8{
114.purchase requisition 请购单 =<f-ob8,
115.receiving report 验收报告 PL0`d`TI
116.gross margin 毛利 &Y|Xd4:
117.manufacturing overhead 制造费用 #~:P}<h
118.material requisition 领料单 wyc D>hc
119.inventory-taking 存货盘点 !KS F3sz
120.bond certificate 债券 ClW'W#*(Y
121.stock certificate 股票 6@;ha=[+
122.audit report 审计报告 F
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123.entity 被审计单位 ZU'!iU|8
124.addressee of the audit report 审计报告的收件人 UyYfpL"$A"
125.unqualified opinion 无保留意见 l'4AF|
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126.qualified opinion 保留意见 yT /EHmJ
127.disclaimer of opinion 无法表示意见 r2*<\ax
128.adverse opinion 否定意见 noVa=aU^
129 Auditors‘Report审计报告 suJ_nb
130 internal audit内部审计 `qpc*enf0
131 public sector audit政府审计 Lrz3
账项基础审计accounting number-based audit BWPP5X9
风险导向审计方法risk-oriented audit approach $FM'
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