1.audit 审计 76oJCNY
2.attestation >U\1*F,Om,
鉴证 gN@|lHbU
3.credibility "ov270:
可信赖程度 l+nT$IPF
4.audit of financial statements 财务报表审计 VW`SqUl
5.agreed-upon procedures 执行商定程序 C))x#P36
6.high levels of assurance 高水平保证 '3|fv{I
7.compilation 编制 ,,G[360
8.reliability 可靠性 <uG6!P
9.relevance 相关性 /@ww"dmqU
10.professional skepticism 职业谨慎 7Is:hx|:
11.objectivity 客观性 c7~'GXxQ2
12. professional competence 专业胜任能力 /hN;\Z[@
13.Senior/CPA-in-charge 项目经理 3N[Rrxe2
14.audit engagement letter 业务约定书 {8* d{0l
15.recurring audit 连续审计 ;rRV=$y
16.the client 委托人 4`e[gvh
17.change CPA 更换注册会计师 i 558&:
18.the existing CPA 现任注册会计师 I>EEUQR/$H
19.the successor CPA 后任注册会计师 j:2TicHD
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20.the preceding CPA前任注册会计师 g@2KnzD
21.issue the audit report 出具审计报告 F|a'^:Qs
22.expert 专家 [H[L};%=j
23.the board of directors 董事会 uf^HDrr<L
24.knowledge of the entity‘ s business 了解被审计单位情况 6H1;Hl
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25.assess material misstatement risks评估重大错报风险 PrHoN2y5E
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 j7BLMTF3v
27.a general knowledge of ————- 初步了解―――的情况 5OCt Q4u
28.a more knowledge of—————— 进一步了解的情况 eo*l^7
29.the prior year‘s working papers 以前年度工作底稿 S6g_$Q7
30.minutes of meeting 会议纪要 iE?yvtr8
31.business risks 经营风险 W{%X1::q$
32.appropriateness 适当性 'NMO>[.
33.accounting estimate 会计估计 ?W>`skQ
34.management representations 管理层声明 Z;<:=#
35.going concern assumption 持续经营假设 @O`T|7v
36.audit plan 审计计划 n)0M1o#
37.significant audit areas 重点审计领域 #;[0:j
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38.error 错误 P;`Awp?
39.fraud舞弊 j{j5TvsrY
40.modified or additional procedures 修改或追加审计程序 efNscgi
41.misappropriation of assets 侵占资产 Q=61.lP6
42.transactions without substance 虚假交易 c@2a)S8Y]
43.unusual pressures 异常压力 WG&! VK
44.the suspected noncompliance 涉嫌存在违法行为 Ld
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45.materialiy 重要性 I7wR[&L885
46.exceed the materiality level 超过重要性水平 Uc,MZV4
47.approach the materiality level 接近重要性水平 k;B[wEW@
48.an acceptably low level 可接受水平 j1;<3)%0
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 hFo29oN
50.misstatements or omissions 错报或漏报 mW$Oi++'d
51.aggregate 总计 7},oY""8
52.subsequent events 期后事项 &) 64:l&
53.adjust the financial statements 调整财务报表 182g6/,
54.perform additional audit procedures 实施追加的审计程序 * RyU*au
55.audit risk 审计风险 "=w:LRw
56.detection risk 检查风险 1eywnOjrj
57.inappropriate audit opinion 不适当的审计意见 nG";?TT
58.material misstatement 重大的错报 Q6HghG
59.tolerable misstatement 可容忍错报 &b`'RZe
60.the acceptable level of detection risk 可接受的检查风险 {P_i5V?
61.assessed level of material misstatement risk 重大错报风险的评估水平 h
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62.simall business 小规模企业 5E]iv^q%
63.accounting system 会计系统 *MS$C$HOq
64.test of control 控制测试 XG*> yra`
65.walk-through test 穿行测试 h\p!J-V
66.communication 沟通 \FUMfo^
67.flow chart 流程图 et/:vLl13
68.reperformance of internal control 重新执行 q9dplEe5
69.audit evidence 审计证据 ?e
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70.substantive procedures 实质性程序 tz8fZ*n
71.assertions 认定 gD51N()s,
72.esistence 存在 u]Q}jqiq"
73.occurrence 发生 `#'j3,\6
74.completeness 完整性
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75.rights and obligations 权利和义务 oNIYO
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76.valuation and allocation 计价和分摊 &XV9_{Hm
77.cutoff 截止 c9G%;U)
78.accuracy 准确性 eKy!Pai
79.classification 分类 tkH]_cH'w
80.inspection 检查 4 ob?M:S
81.supervision of counting 监盘 @dk-+YxG
82.observation 观察 >|c?ZqW
83.confirmation 函证 ,p3]`MG
84.computation 计算
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85.analytical procedures 分析程序 {:3\Ms#
86.vouch 核对 hsQDRx%H}
87.trace 追查 Z1jxu;O(
88.audit sampling 审计抽样 =.7tS'
89.error 误差 2GORGS%
90.expected error 预期误差 =^GPQ
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91.population 总体 AmHj\NX$
92.sampling risk 抽样风险 ^8EW
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93.non- sampling risk 非抽样风险 g5y`XFY
94.sampling unit 抽样单位 >SLQW
95.statistical sampling 统计抽样 m5iCvOP
96.tolerable error 可容忍误差 wgIm{;T[u
97.the risk of under reliance 信赖不足风险 {f\wIZ-K A
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 a7c`[
100. the risk of incorrect acceptance 误受风险 dVYY:1PS
101.working trial balance 试算平衡表 "5L?RkFi\
102.index and cross-referencing 索引和交叉索引 S9Oz5_x
103.cash receipt 现金收入 z]r'8Jc
104.cash disbursement 现金支出 $1"gFg
105.bank statement 银行对账单 F{;#\Ob
106.bank reconciliation 银行存款余额调节表 ]:#=[CH
107.balance sheet date 资产负债表日 y~\ujp_5w
108.net realizable value 可变现净值 EYn?YiVFU
109.storeroom 仓库 jan}}7Dly
110.sale invoice 销售发票 ]7 Du/)$
111.price list 价目表 FJDC^@ Ne
112.positive confirmation request 积极式询证函 4VZI]3K,
113.negative confirmation request 消极式询证函 l99Lxgx=
114.purchase requisition 请购单 b6
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115.receiving report 验收报告 '=vZAV`
116.gross margin 毛利 Dc@ O Mr
117.manufacturing overhead 制造费用 zwZv
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118.material requisition 领料单 e,epKtL
119.inventory-taking 存货盘点 Et!J*{s
120.bond certificate 债券 'bJGQ[c
121.stock certificate 股票 cN0
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122.audit report 审计报告 :Bmn<2[Y;
123.entity 被审计单位 ttUK~%wSx
124.addressee of the audit report 审计报告的收件人 IK\~0L;ozE
125.unqualified opinion 无保留意见 9:4S[mz/hD
126.qualified opinion 保留意见 !Pw*p*z
127.disclaimer of opinion 无法表示意见 s[{[pIH
128.adverse opinion 否定意见 I{OizBom
129 Auditors‘Report审计报告 ~*7$aj
130 internal audit内部审计 TdgK.g 4
131 public sector audit政府审计 tO{{ci$-T
账项基础审计accounting number-based audit &Gh0f"?
风险导向审计方法risk-oriented audit approach LWv<mtuYf