1.audit 审计 @7UZ{+67*C
2.attestation c"KN;9c,
鉴证 |BGB60}]f
3.credibility <<'%2q5
可信赖程度 b'q ru~i
4.audit of financial statements 财务报表审计 4g4[n7
5.agreed-upon procedures 执行商定程序 W4Z8U0co
6.high levels of assurance 高水平保证 %#t*3[
7.compilation 编制 1Hl-|n
8.reliability 可靠性 w'[JfMu P
9.relevance 相关性 B7x(<!B
10.professional skepticism 职业谨慎 5 EhOvt8
11.objectivity 客观性 0
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12. professional competence 专业胜任能力 {%wF*?gk
13.Senior/CPA-in-charge 项目经理 Me 5Xd|
14.audit engagement letter 业务约定书 M(
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15.recurring audit 连续审计 =csh=V@s
16.the client 委托人 Cv[_
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17.change CPA 更换注册会计师 )[b\wrc
18.the existing CPA 现任注册会计师 r=6N ZoZ
19.the successor CPA 后任注册会计师 [~NJf3c
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20.the preceding CPA前任注册会计师 5Ve`j,`=<
21.issue the audit report 出具审计报告 eI,'7u4q
22.expert 专家 [>$?/DM
23.the board of directors 董事会 Mi~x(W@}3
24.knowledge of the entity‘ s business 了解被审计单位情况 8:t!m>(*
25.assess material misstatement risks评估重大错报风险 kB`
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ~=GwNo_
27.a general knowledge of ————- 初步了解―――的情况 B4@1WZn<8
28.a more knowledge of—————— 进一步了解的情况 #| pn,/
29.the prior year‘s working papers 以前年度工作底稿 Ztl?*zL
30.minutes of meeting 会议纪要 =jEVHIYt
31.business risks 经营风险 %$Dn);6=
32.appropriateness 适当性 *@I/TX'\rY
33.accounting estimate 会计估计 CCHG
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34.management representations 管理层声明 !78P+i
35.going concern assumption 持续经营假设 'XJqh|G
36.audit plan 审计计划 B>}B{qi|
37.significant audit areas 重点审计领域 }j$tFFVi~
38.error 错误 t|urv
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39.fraud舞弊 >sjvE4s
40.modified or additional procedures 修改或追加审计程序 ~xLo0EV"
41.misappropriation of assets 侵占资产 .oS[ DTn5S
42.transactions without substance 虚假交易 bvW3[ V
43.unusual pressures 异常压力 LpK? C<?x
44.the suspected noncompliance 涉嫌存在违法行为 2c*w{\X
45.materialiy 重要性 ,ZI#p6
46.exceed the materiality level 超过重要性水平 ++sbSl)Q
47.approach the materiality level 接近重要性水平 7}1Z7"?
48.an acceptably low level 可接受水平 |&"/
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 s%QCdU ]
50.misstatements or omissions 错报或漏报 dQn,0
51.aggregate 总计 CJjT-(a
52.subsequent events 期后事项 BZQ"[-V{
53.adjust the financial statements 调整财务报表 ' hDs.Wnu
54.perform additional audit procedures 实施追加的审计程序 0"}=A,o(w
55.audit risk 审计风险 4|&_i)S-Y
56.detection risk 检查风险 ;V?3Hwl
57.inappropriate audit opinion 不适当的审计意见 k4d;4D?
58.material misstatement 重大的错报 CwM1
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59.tolerable misstatement 可容忍错报 i>7]9gBm1q
60.the acceptable level of detection risk 可接受的检查风险 KV 8Ok
61.assessed level of material misstatement risk 重大错报风险的评估水平 tmd{Gx}c
62.simall business 小规模企业 o)f$ 7.
63.accounting system 会计系统 NQx
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64.test of control 控制测试 {%_D>y
65.walk-through test 穿行测试 n-9a0_{k
66.communication 沟通 ( Sjlm^bca
67.flow chart 流程图 n8E3w:A-
68.reperformance of internal control 重新执行 T[evh]koB
69.audit evidence 审计证据 2]y Hxo/6
70.substantive procedures 实质性程序 "S+AkLe(
71.assertions 认定
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72.esistence 存在 5yyc0UG
73.occurrence 发生 P~#LbUP(
74.completeness 完整性 ]VR79l
75.rights and obligations 权利和义务 cQ;@z2\
76.valuation and allocation 计价和分摊 O]Ey@7 &
77.cutoff 截止 b")O#v.
78.accuracy 准确性 Mtl`A'KQ/K
79.classification 分类 |!81M|H
80.inspection 检查 l,6' S8=
81.supervision of counting 监盘 NFy V02.
82.observation 观察 P2&0bNY
83.confirmation 函证 K5RgWP
84.computation 计算 t3 3\f<e
85.analytical procedures 分析程序 i[4!% FxB
86.vouch 核对 LSR0yCU
87.trace 追查 f8\D AN
88.audit sampling 审计抽样 mBEMwJ}O`
89.error 误差 ?E,-P!&R
90.expected error 预期误差 iSX HMp4V
91.population 总体 9K;g\? 3
92.sampling risk 抽样风险 a ]:xsJ~
93.non- sampling risk 非抽样风险 P
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94.sampling unit 抽样单位 Y[|9
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95.statistical sampling 统计抽样 Sz:PeUr9h
96.tolerable error 可容忍误差 odDVdVx0
97.the risk of under reliance 信赖不足风险 2Jky,YLcb
98.the risk of over reliance 信赖过度风险 F >H\F@Wl
99.the risk of incorrect rejection 误拒风险 )gz]F_
100. the risk of incorrect acceptance 误受风险 <00nu'Ex1v
101.working trial balance 试算平衡表 g:.LC
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102.index and cross-referencing 索引和交叉索引 M+M ;@3
103.cash receipt 现金收入 &1Y7Ne
104.cash disbursement 现金支出 XTA:Y7"O
105.bank statement 银行对账单 ~]24">VZf
106.bank reconciliation 银行存款余额调节表 /eT9W[a
107.balance sheet date 资产负债表日 wy^mh.= UX
108.net realizable value 可变现净值 ^?_MIS`4N
109.storeroom 仓库 @#*{*
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110.sale invoice 销售发票 l*(L"]
111.price list 价目表 :fDzMD
112.positive confirmation request 积极式询证函 mN
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113.negative confirmation request 消极式询证函 M1]w0~G
114.purchase requisition 请购单 ]N,'3`&::
115.receiving report 验收报告 OJ7Uh_;/
116.gross margin 毛利 0eKLp8;Lh
117.manufacturing overhead 制造费用 Rqbz3h~
118.material requisition 领料单 \[|X^8j
119.inventory-taking 存货盘点 G O"E>FyB
120.bond certificate 债券 +vH#xc\'
121.stock certificate 股票 f'MRC
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122.audit report 审计报告 '"XVe+.O
123.entity 被审计单位 fT{jD_Q+3
124.addressee of the audit report 审计报告的收件人 QCG-CzJ9l
125.unqualified opinion 无保留意见 Zx`/88!x[
126.qualified opinion 保留意见 ]<ay_w;
127.disclaimer of opinion 无法表示意见 3UF^Ff<wo
128.adverse opinion 否定意见 mKE'l'9A_
129 Auditors‘Report审计报告 dNCd-ep
130 internal audit内部审计 oCLM'\
131 public sector audit政府审计 Pqj\vdzx
账项基础审计accounting number-based audit xb"e'Zh
风险导向审计方法risk-oriented audit approach V3 T.EW