1.audit 审计 -7O/ed+
2.attestation Yy)a,clZ*$
鉴证 "?{yVu~9
3.credibility PbPP1G')
可信赖程度 668bJ.M\O
4.audit of financial statements 财务报表审计 :(b3)K
5.agreed-upon procedures 执行商定程序 l1)pr{A
6.high levels of assurance 高水平保证
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7.compilation 编制 =Yj[MVn
8.reliability 可靠性 4LjSDgA
9.relevance 相关性 GzXP
10.professional skepticism 职业谨慎 "J5Pwvs-
11.objectivity 客观性 4) 3pa*
12. professional competence 专业胜任能力 %'T>kz *A
13.Senior/CPA-in-charge 项目经理 \z`d}\3(R
14.audit engagement letter 业务约定书 ~|9LWp_
15.recurring audit 连续审计 ^.C X6%
16.the client 委托人 ]2%P``Yj
17.change CPA 更换注册会计师 DP_Pqn8p&M
18.the existing CPA 现任注册会计师 'q'Y:A?,
19.the successor CPA 后任注册会计师 Ql@yN@V
20.the preceding CPA前任注册会计师 |2<f<k/UT
21.issue the audit report 出具审计报告 0:Y`#0qK
22.expert 专家 YB{E=\~
23.the board of directors 董事会 Zax]i,Bx
24.knowledge of the entity‘ s business 了解被审计单位情况 otVyuh
25.assess material misstatement risks评估重大错报风险 dO4#BDn"=
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
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27.a general knowledge of ————- 初步了解―――的情况 %B&?D@
28.a more knowledge of—————— 进一步了解的情况 +@uC:3jM
29.the prior year‘s working papers 以前年度工作底稿 un^IQMIh
30.minutes of meeting 会议纪要 +Jka :]MW!
31.business risks 经营风险 /C"s_:m;3
32.appropriateness 适当性 9BD|uU;0
33.accounting estimate 会计估计 6J-}&U
34.management representations 管理层声明 'HWgvmw(
35.going concern assumption 持续经营假设 RpK,ixbtA+
36.audit plan 审计计划 m=.7f9
37.significant audit areas 重点审计领域 h==GdS4
38.error 错误 x\hn;i<
39.fraud舞弊 -mHhB(Td'
40.modified or additional procedures 修改或追加审计程序 f5b`gvCY,#
41.misappropriation of assets 侵占资产 ;Jbc'V'fm
42.transactions without substance 虚假交易 /IJ9_To
43.unusual pressures 异常压力 ~2A$R'x b
44.the suspected noncompliance 涉嫌存在违法行为 -KwL9J4u
45.materialiy 重要性 h>^jq{yu
46.exceed the materiality level 超过重要性水平 C|d
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47.approach the materiality level 接近重要性水平 -6~dJTm[t
48.an acceptably low level 可接受水平 Xq^y<[
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 M`C~6Mf+
50.misstatements or omissions 错报或漏报 >,
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51.aggregate 总计 R3{*v =ov
52.subsequent events 期后事项 7z&adkG:
53.adjust the financial statements 调整财务报表 ^8-~@01.`_
54.perform additional audit procedures 实施追加的审计程序 ]k`Fl,"
55.audit risk 审计风险 H8<7#
56.detection risk 检查风险 2.Eu+*UC
57.inappropriate audit opinion 不适当的审计意见 p[@oF5M
58.material misstatement 重大的错报 W#Hv~1
59.tolerable misstatement 可容忍错报 {c\oOM<7
60.the acceptable level of detection risk 可接受的检查风险 Q 9gFTLQ
61.assessed level of material misstatement risk 重大错报风险的评估水平 lq\'
62.simall business 小规模企业 bDZKQ&
63.accounting system 会计系统 3dX=xuQ%/
64.test of control 控制测试 >0<KkBH
65.walk-through test 穿行测试 [zh4W*K_cq
66.communication 沟通 y800(z
67.flow chart 流程图 r8
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68.reperformance of internal control 重新执行 1IF'>*
69.audit evidence 审计证据 PK2Rj%
70.substantive procedures 实质性程序 LA;V}%y?
71.assertions 认定 {glqWFT
72.esistence 存在 o! 2n}C
73.occurrence 发生 A
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74.completeness 完整性 Oa.f~|
75.rights and obligations 权利和义务 ph8Jn+|E
76.valuation and allocation 计价和分摊 0[2BY]`Z.
77.cutoff 截止 ||'i\X|[
78.accuracy 准确性 ER;lkF`RF
79.classification 分类 ET,
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80.inspection 检查 *< $c
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81.supervision of counting 监盘 aJy>
82.observation 观察 '!+P{
83.confirmation 函证 /Oq
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84.computation 计算 (pT(&/\8
85.analytical procedures 分析程序 z@Z_] h
86.vouch 核对 h+B'_`(
87.trace 追查 ,#P,B;r~
88.audit sampling 审计抽样 2
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89.error 误差 C>Omng1>^
90.expected error 预期误差 `'[7~ Ew[
91.population 总体 ?a
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92.sampling risk 抽样风险 Q3NPwM
93.non- sampling risk 非抽样风险 P|e:+G 7
94.sampling unit 抽样单位 }&Wp3EWw
95.statistical sampling 统计抽样 h V|v6 _
96.tolerable error 可容忍误差 6Q.{llO
97.the risk of under reliance 信赖不足风险 8 l'bRyuS
98.the risk of over reliance 信赖过度风险 P0'e
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99.the risk of incorrect rejection 误拒风险 nJtEUVMt
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 IdV,%d{
102.index and cross-referencing 索引和交叉索引 /-!&k
103.cash receipt 现金收入 4T-,'P{?
104.cash disbursement 现金支出 .%x"t>]
105.bank statement 银行对账单 :rz9M@7
106.bank reconciliation 银行存款余额调节表 9*}iBs
107.balance sheet date 资产负债表日 4|zdXS
108.net realizable value 可变现净值 lgkl? 0!
109.storeroom 仓库 S s@u,`pr
110.sale invoice 销售发票 3bbp>7V!
111.price list 价目表 0On?{Bw
112.positive confirmation request 积极式询证函 YVQ_tCC_!
113.negative confirmation request 消极式询证函 ~")hE%Kl}
114.purchase requisition 请购单 dWsT Jyx~
115.receiving report 验收报告 NLcO{
116.gross margin 毛利 ~w
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117.manufacturing overhead 制造费用 X+]L-o6I2
118.material requisition 领料单 JCcN>DtP
119.inventory-taking 存货盘点 P &;y]
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120.bond certificate 债券 y-w2O]
121.stock certificate 股票 wF|0n t
122.audit report 审计报告 fOa6,
123.entity 被审计单位 D+@-XU<Lp<
124.addressee of the audit report 审计报告的收件人 :V&N\>Wo
125.unqualified opinion 无保留意见 "C_T]%'Wm
126.qualified opinion 保留意见 k1ipvKxp:8
127.disclaimer of opinion 无法表示意见 &Q\_
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128.adverse opinion 否定意见 ksB
129 Auditors‘Report审计报告 |ZvNH ~!
130 internal audit内部审计 ,s
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131 public sector audit政府审计 mg
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账项基础审计accounting number-based audit lhLnyg Uk
风险导向审计方法risk-oriented audit approach eq^TA1>T