1.audit 审计 D+_oVob\
2.attestation I;Vu W
鉴证 pdJ/&ufh
3.credibility lWBb4 !l
可信赖程度 bAKiq}xG%i
4.audit of financial statements 财务报表审计 MlLb|!,)T
5.agreed-upon procedures 执行商定程序 2z\zh[(w
6.high levels of assurance 高水平保证 8-y{a.,u.
7.compilation 编制 7jnIv];i
8.reliability 可靠性 moP,B~
9.relevance 相关性 8NaqZ+5x
10.professional skepticism 职业谨慎 Z|%_oR~b|
11.objectivity 客观性 EkGQ(fZ1|
12. professional competence 专业胜任能力 N3u((y/
13.Senior/CPA-in-charge 项目经理 []a[v%PkG
14.audit engagement letter 业务约定书 6s0_#wZC
15.recurring audit 连续审计 5M9 I,
16.the client 委托人 0b4R
17.change CPA 更换注册会计师 1hcjS
O
18.the existing CPA 现任注册会计师 <SI}lQ'i
19.the successor CPA 后任注册会计师 Us+pc^A
20.the preceding CPA前任注册会计师 bdGIF'p%
21.issue the audit report 出具审计报告 +cD!1IT:
22.expert 专家 /-bO!RTwf
23.the board of directors 董事会 @6l%,N<fou
24.knowledge of the entity‘ s business 了解被审计单位情况 JyR/1 W
25.assess material misstatement risks评估重大错报风险 pABs!A`N
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 5/po2V9)
27.a general knowledge of ————- 初步了解―――的情况 l}$ U])an#
28.a more knowledge of—————— 进一步了解的情况 !S&L*OH,
29.the prior year‘s working papers 以前年度工作底稿 ^pJ!isuqu
30.minutes of meeting 会议纪要 *N{emwIq
31.business risks 经营风险 gi0W;q
32.appropriateness 适当性 [HCAmnb
33.accounting estimate 会计估计 &QhX1dT+
34.management representations 管理层声明 i hh/sPi
35.going concern assumption 持续经营假设 6xD#?
36.audit plan 审计计划 K_K5'2dE
37.significant audit areas 重点审计领域 e["2QIOe
38.error 错误 /z BxJT0
39.fraud舞弊 v@e~k-#
40.modified or additional procedures 修改或追加审计程序 fu90]upz~
41.misappropriation of assets 侵占资产 ?B:a|0pf
42.transactions without substance 虚假交易 r#xg#u oj
43.unusual pressures 异常压力 rk)##)
44.the suspected noncompliance 涉嫌存在违法行为 x' .:&z
45.materialiy 重要性 tU_y6
46.exceed the materiality level 超过重要性水平 M`ip~7"
47.approach the materiality level 接近重要性水平 msVOH%wH
48.an acceptably low level 可接受水平 C-iK$/U
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 $V1;la!
50.misstatements or omissions 错报或漏报 QR1{ w'c
51.aggregate 总计 JwJ7=P=c
52.subsequent events 期后事项 byv[yGa`
53.adjust the financial statements 调整财务报表 bT&: fHc
54.perform additional audit procedures 实施追加的审计程序 H@ t'~ZO
55.audit risk 审计风险 OK\A</8r
56.detection risk 检查风险 sP ls
zC[
57.inappropriate audit opinion 不适当的审计意见 %'[&U# -
58.material misstatement 重大的错报 Unsogd
59.tolerable misstatement 可容忍错报 A<W6=5h
60.the acceptable level of detection risk 可接受的检查风险 D$T%\
P
61.assessed level of material misstatement risk 重大错报风险的评估水平 1&e} ms
62.simall business 小规模企业 _cu:aktf2
63.accounting system 会计系统 8>7&E-
64.test of control 控制测试 4q<=K= F
65.walk-through test 穿行测试 cq$i
66.communication 沟通 % rxO_
67.flow chart 流程图 sqW*
pi
68.reperformance of internal control 重新执行 q`pP$i:
69.audit evidence 审计证据 K# Jk _"W
70.substantive procedures 实质性程序 +Z85HY{
71.assertions 认定 s>^dxF!+
72.esistence 存在 9
~ l
hsH
73.occurrence 发生 /z}~zO
74.completeness 完整性 zToq^T
75.rights and obligations 权利和义务 ` \+@Fwfx
76.valuation and allocation 计价和分摊 B9wPU1
77.cutoff 截止 X$yN_7|+
78.accuracy 准确性 z`\F@pX%wC
79.classification 分类 Aj0Tfdxy
80.inspection 检查 Q9Q|lO
81.supervision of counting 监盘 / 4lvP
82.observation 观察 "I
Ql Vi
83.confirmation 函证 V
=-WYu
84.computation 计算 @WI2hHD
85.analytical procedures 分析程序 hiUD]5Kp
86.vouch 核对 D&S26jrZ
87.trace 追查 u?+Kkkk
88.audit sampling 审计抽样 #y%!\1M/:A
89.error 误差 Ybn`3
90.expected error 预期误差 0C>%LJ8r
91.population 总体 ?2oHZ%G
92.sampling risk 抽样风险 ?yj6CL(,
93.non- sampling risk 非抽样风险 v;0|U:`]
94.sampling unit 抽样单位 f/V
2f].
95.statistical sampling 统计抽样 #es9d3~\
96.tolerable error 可容忍误差 !&"<oPjr+
97.the risk of under reliance 信赖不足风险 AW,53\ 0
98.the risk of over reliance 信赖过度风险 DoeiW=
99.the risk of incorrect rejection 误拒风险 C[%OkPR,H
100. the risk of incorrect acceptance 误受风险 bP^Je&nS*
101.working trial balance 试算平衡表 Lliq
j1&
102.index and cross-referencing 索引和交叉索引 ?`4+cx}n
103.cash receipt 现金收入 W]nSR RWco
104.cash disbursement 现金支出 A$w4PVS
105.bank statement 银行对账单 3}/&w\$
106.bank reconciliation 银行存款余额调节表 CXC`sP
Y
107.balance sheet date 资产负债表日 ~I}&V T
108.net realizable value 可变现净值 SGe^ogO"v
109.storeroom 仓库 ~t~-A,1
110.sale invoice 销售发票 h}xeChw]
111.price list 价目表 m o:D9
112.positive confirmation request 积极式询证函 d,=r9.
113.negative confirmation request 消极式询证函 }6@pJG
114.purchase requisition 请购单 u07pq4Ly
115.receiving report 验收报告 X#e1KZ
116.gross margin 毛利 |JVk&8
?8
117.manufacturing overhead 制造费用 D)d~3`=#
118.material requisition 领料单 /jRRf"B
119.inventory-taking 存货盘点 *;Ed*ibf
120.bond certificate 债券 B~_d^`
121.stock certificate 股票 V?=8".GiX
122.audit report 审计报告 PoT`}-9
123.entity 被审计单位 QV&D l_
124.addressee of the audit report 审计报告的收件人 1[yq0^\]M[
125.unqualified opinion 无保留意见 TEaJG9RU>v
126.qualified opinion 保留意见 fF V!)Zj
127.disclaimer of opinion 无法表示意见 /<]{KI
128.adverse opinion 否定意见 m`FNIY
129 Auditors‘Report审计报告 4Z/Q=Mq2
130 internal audit内部审计 7=DjI ~
131 public sector audit政府审计 H V;D?^F
账项基础审计accounting number-based audit [!U?}1YQ
风险导向审计方法risk-oriented audit approach EeF'&zE-