1.audit 审计 Wkv**X}
2.attestation VVje|T^{Z
鉴证 Qs{Qg<}
3.credibility ?0Ca-T Rz
可信赖程度 _mL 9G5~r
4.audit of financial statements 财务报表审计 `\P :rn95;
5.agreed-upon procedures 执行商定程序 j|(bDa4\
6.high levels of assurance 高水平保证 73(T+6`
7.compilation 编制 P-`^I`r
8.reliability 可靠性 3B"rI
9.relevance 相关性 LGCL*Qbsg
10.professional skepticism 职业谨慎 .< vg[
11.objectivity 客观性 5tl}rmI`
12. professional competence 专业胜任能力 .]H]H *wC
13.Senior/CPA-in-charge 项目经理 L ou4M
14.audit engagement letter 业务约定书 AQ
7e
15.recurring audit 连续审计 cuk2\> Xl
16.the client 委托人 +msHQk5#$m
17.change CPA 更换注册会计师 e?lqs,m@"
18.the existing CPA 现任注册会计师 8h20*@wSN
19.the successor CPA 后任注册会计师 6l
vx
20.the preceding CPA前任注册会计师 '\*Rw]bR|
21.issue the audit report 出具审计报告 pmW=l/6+V3
22.expert 专家 X)f"`$
23.the board of directors 董事会 '7*=m^pc
24.knowledge of the entity‘ s business 了解被审计单位情况 BtHvfoT
25.assess material misstatement risks评估重大错报风险 e<^4F%jSK
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 T*T.\b
27.a general knowledge of ————- 初步了解―――的情况 rw\4KI@ L
28.a more knowledge of—————— 进一步了解的情况 NxX1_d
29.the prior year‘s working papers 以前年度工作底稿 QT&{M
#Ydn
30.minutes of meeting 会议纪要 \+AH>I;vO
31.business risks 经营风险 Xp?Z;$r$
32.appropriateness 适当性 (&nl}_`7?,
33.accounting estimate 会计估计 N~ozyIP,
34.management representations 管理层声明 d|NNIf
35.going concern assumption 持续经营假设 z"O-d<U5
36.audit plan 审计计划 BVNh>^W5B
37.significant audit areas 重点审计领域 )w`Nkx
38.error 错误 (_08?cN
39.fraud舞弊 x/S% NySG
40.modified or additional procedures 修改或追加审计程序 aBC[(}Pb]
41.misappropriation of assets 侵占资产 4QVd{
42.transactions without substance 虚假交易 /&dt!.WY^
43.unusual pressures 异常压力 n|*V
8VaL
44.the suspected noncompliance 涉嫌存在违法行为 fIcv}
Y
45.materialiy 重要性 j&mL]'Zy
46.exceed the materiality level 超过重要性水平 -oo=IUk
47.approach the materiality level 接近重要性水平 Ji[w; [qL
48.an acceptably low level 可接受水平 *Sf^()5C,
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 k1H0hDE
50.misstatements or omissions 错报或漏报 Q}T9NzOH%
51.aggregate 总计 By_Ui6:D
52.subsequent events 期后事项 D?'y)](
53.adjust the financial statements 调整财务报表 9$ S,P|
54.perform additional audit procedures 实施追加的审计程序 4dK@UN\
55.audit risk 审计风险 ]
6gu
56.detection risk 检查风险 HW G~m:km
57.inappropriate audit opinion 不适当的审计意见 =KZ4:d5
58.material misstatement 重大的错报 M Sj0D2H
59.tolerable misstatement 可容忍错报 l!=WqIZ
60.the acceptable level of detection risk 可接受的检查风险 \}=b/FL=U
61.assessed level of material misstatement risk 重大错报风险的评估水平 bsry([N>w
62.simall business 小规模企业 ezvaAhd{
63.accounting system 会计系统 Td
>k \<
64.test of control 控制测试 1
X*T219o
65.walk-through test 穿行测试 F%d"gF0qu
66.communication 沟通 hrD6r=JT<~
67.flow chart 流程图 k#(cZ
68.reperformance of internal control 重新执行 b9N4Gr
69.audit evidence 审计证据 9%qMZP0]
70.substantive procedures 实质性程序 (r4VIlap
71.assertions 认定 Fzs'@*
72.esistence 存在 $rEd5W&d!
73.occurrence 发生
Ag6
(
74.completeness 完整性 U08?*{
75.rights and obligations 权利和义务 YMTA`T(+
76.valuation and allocation 计价和分摊 %6'D!H?d
77.cutoff 截止 =7Vl{>*1N
78.accuracy 准确性 61
/zrMPn
79.classification 分类 uFWgq
::\
80.inspection 检查 i@Zj7#e*
81.supervision of counting 监盘 \2xBOe-a]
82.observation 观察 L"I] mQvd
83.confirmation 函证 Xh"iP %
84.computation 计算 q'U5QyuC
85.analytical procedures 分析程序 it@} dZ
86.vouch 核对 *v ^"4
87.trace 追查 %i>
e
88.audit sampling 审计抽样 b6vYM_ Q
89.error 误差 WnzPPh3PJ
90.expected error 预期误差 MK"
91.population 总体 o}+Uy
92.sampling risk 抽样风险 ('q vYQ
93.non- sampling risk 非抽样风险 uO(guA,C
94.sampling unit 抽样单位 BQ&q<6Tk
95.statistical sampling 统计抽样 ~<-
ci
96.tolerable error 可容忍误差 MW~B[%
/
97.the risk of under reliance 信赖不足风险 aijGz<
98.the risk of over reliance 信赖过度风险 Cw&D}
99.the risk of incorrect rejection 误拒风险 aiZo{j<6
100. the risk of incorrect acceptance 误受风险 ?s)sPM?
101.working trial balance 试算平衡表 <-:@} |br
102.index and cross-referencing 索引和交叉索引 ]es
LAo
103.cash receipt 现金收入 +`zi>=
104.cash disbursement 现金支出 #2R%H.*t
105.bank statement 银行对账单 E(!6n= qR
106.bank reconciliation 银行存款余额调节表 Z3So|M{v
107.balance sheet date 资产负债表日 AY'?Xt
108.net realizable value 可变现净值 p;=kH{uu
109.storeroom 仓库 nH>V Da
110.sale invoice 销售发票 A1
QI4.K
111.price list 价目表 3U"')
112.positive confirmation request 积极式询证函 JkDPuTXD
113.negative confirmation request 消极式询证函 mzE$aFu8
114.purchase requisition 请购单 n_aNs]C9R
115.receiving report 验收报告 mH*@d"
116.gross margin 毛利 iSr`fQw#
117.manufacturing overhead 制造费用 n R\n\
118.material requisition 领料单 /witDu7
119.inventory-taking 存货盘点 2PR7M.
V7
120.bond certificate 债券 5Z6-R}uXk
121.stock certificate 股票 e(w/m(!Wny
122.audit report 审计报告 dxn0HXU
123.entity 被审计单位 H*{k4
124.addressee of the audit report 审计报告的收件人 nl'J.dJe
125.unqualified opinion 无保留意见 XK%W^a*x
126.qualified opinion 保留意见 |Sr\jUIWn
127.disclaimer of opinion 无法表示意见 ~+<xFi
128.adverse opinion 否定意见 oB0 8
129 Auditors‘Report审计报告 974eY
130 internal audit内部审计 GL5^_`n
131 public sector audit政府审计 |rxKCzjm
账项基础审计accounting number-based audit 6mBDd>`0
风险导向审计方法risk-oriented audit approach +#*&XX5A#?