1.audit 审计 v[e:qi&fG
2.attestation @f]{>OS
鉴证 jO*l3:!~ \
3.credibility K"j_>63)
可信赖程度 10!wqyj&
4.audit of financial statements 财务报表审计 n_ lo`
5.agreed-upon procedures 执行商定程序 xj5;: g#!
6.high levels of assurance 高水平保证 Sf5X3,Uw
7.compilation 编制 K*UgX(xu4P
8.reliability 可靠性 JM1R ;i6
9.relevance 相关性 b2b?hA'k
10.professional skepticism 职业谨慎 o*U]v
11.objectivity 客观性 B(xN Gs
12. professional competence 专业胜任能力 < -W*$?^
13.Senior/CPA-in-charge 项目经理 5%sE]Y#
14.audit engagement letter 业务约定书 iu&wO<)+?
15.recurring audit 连续审计 !aO` AC=5u
16.the client 委托人 (jU6GJRP
17.change CPA 更换注册会计师 >h0-;
18.the existing CPA 现任注册会计师 `W/sP\3
19.the successor CPA 后任注册会计师 sBrI}[oyx
20.the preceding CPA前任注册会计师 [kE."#
21.issue the audit report 出具审计报告 g~(E>6Y
22.expert 专家 OO[F E3F
23.the board of directors 董事会 a:QDBS2Llv
24.knowledge of the entity‘ s business 了解被审计单位情况 ,|&9M^
25.assess material misstatement risks评估重大错报风险 5onm]V]
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 !uQPc
27.a general knowledge of ————- 初步了解―――的情况 orOt>5}b<
28.a more knowledge of—————— 进一步了解的情况 #9K-7je;j
29.the prior year‘s working papers 以前年度工作底稿 qOIW(D
30.minutes of meeting 会议纪要 T)r9-wOq
31.business risks 经营风险 ;2B{ 9{
32.appropriateness 适当性 ^%O]P`
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33.accounting estimate 会计估计 -D6exTxh"
34.management representations 管理层声明 4Y[1aQ(%
35.going concern assumption 持续经营假设 Um&(&?Xf
36.audit plan 审计计划 `ZC<W]WYX/
37.significant audit areas 重点审计领域 gz3pX#S
38.error 错误 yj^+G
39.fraud舞弊 ~NW32
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40.modified or additional procedures 修改或追加审计程序 {%_L=2n6
41.misappropriation of assets 侵占资产 Q-1vw6d
42.transactions without substance 虚假交易 rRFhGQq1m
43.unusual pressures 异常压力 -[-wkC8a
44.the suspected noncompliance 涉嫌存在违法行为 )"pF R4
45.materialiy 重要性 0jEL<TgC
46.exceed the materiality level 超过重要性水平 =UV`.d2[
47.approach the materiality level 接近重要性水平 }iuWAFZbGS
48.an acceptably low level 可接受水平 ~6p[El#tS
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 720D V+o
50.misstatements or omissions 错报或漏报 o"*AtGR+"
51.aggregate 总计 =ZqT3_
52.subsequent events 期后事项 thhwN
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53.adjust the financial statements 调整财务报表 (DI>5.x"
54.perform additional audit procedures 实施追加的审计程序 I'LnI*
55.audit risk 审计风险 .0es3Rj
56.detection risk 检查风险 irfp!(r
57.inappropriate audit opinion 不适当的审计意见 P'_H/r/#
58.material misstatement 重大的错报 <)3u6Vky9
59.tolerable misstatement 可容忍错报 EVGt 5z
60.the acceptable level of detection risk 可接受的检查风险 EKO[ !,
61.assessed level of material misstatement risk 重大错报风险的评估水平 t2)rUWg
62.simall business 小规模企业 d QqK^#
63.accounting system 会计系统 ^0 -:G6H
64.test of control 控制测试 .X;3,D[w
65.walk-through test 穿行测试 ')$+G152
66.communication 沟通 ,k;^G><
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67.flow chart 流程图 #)nSr
68.reperformance of internal control 重新执行 &wV]"&-
69.audit evidence 审计证据 .4E&/w+
70.substantive procedures 实质性程序 @<elq'2
71.assertions 认定 (=om,g}
72.esistence 存在 R#I0|;q4|p
73.occurrence 发生 ,LnII
74.completeness 完整性 r4SXE\
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75.rights and obligations 权利和义务 jEZMUqGY!
76.valuation and allocation 计价和分摊 Y/*mUS[oa
77.cutoff 截止 T:=lz:}I
78.accuracy 准确性 \hx1o\
79.classification 分类 IhVO@KJI
80.inspection 检查 V T\F]Oa#
81.supervision of counting 监盘 ci?qT,&
82.observation 观察 NeE
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83.confirmation 函证 TOB]IrW
84.computation 计算 xwq+j "
85.analytical procedures 分析程序 <4HDZ{"M
86.vouch 核对 v]B3m
87.trace 追查 A\HxDIU
88.audit sampling 审计抽样
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89.error 误差 ,Y/ g2
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90.expected error 预期误差 (pv+c,
91.population 总体 7+\+DujE$
92.sampling risk 抽样风险 hHV";bk
93.non- sampling risk 非抽样风险 vH :LQ!2
94.sampling unit 抽样单位 ww],y@da
95.statistical sampling 统计抽样 n(;|q&3
96.tolerable error 可容忍误差 t.xxSU5~%
97.the risk of under reliance 信赖不足风险 pHLB = r
98.the risk of over reliance 信赖过度风险 lPw%ErG
99.the risk of incorrect rejection 误拒风险 P\1L7%*lU
100. the risk of incorrect acceptance 误受风险 iOW#>66d
101.working trial balance 试算平衡表 &m-PC(W+
102.index and cross-referencing 索引和交叉索引 RO 4Z?tz
103.cash receipt 现金收入 n>BkTaI
104.cash disbursement 现金支出 H9YW
105.bank statement 银行对账单 leTf&W
106.bank reconciliation 银行存款余额调节表 %C|n9*
107.balance sheet date 资产负债表日 onz?_SAW
108.net realizable value 可变现净值 pKpUXfQu
109.storeroom 仓库 1_PoqD!q
110.sale invoice 销售发票 >0ow7Uw;
111.price list 价目表 |)(VsVG&
112.positive confirmation request 积极式询证函 _Xk.p_uh
113.negative confirmation request 消极式询证函 H[,i{dD
114.purchase requisition 请购单 0i!u
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115.receiving report 验收报告 ywGd> @
116.gross margin 毛利 F \KjEl0
117.manufacturing overhead 制造费用 _K l_61k
118.material requisition 领料单 gG<~-8uQ
119.inventory-taking 存货盘点 Z
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120.bond certificate 债券 cW@Zd5&0S
121.stock certificate 股票 1w@(5 ^V
122.audit report 审计报告 D$
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123.entity 被审计单位 ,|y:" s
124.addressee of the audit report 审计报告的收件人 47
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125.unqualified opinion 无保留意见 HK,cJahq
126.qualified opinion 保留意见 MQ5R O;RY
127.disclaimer of opinion 无法表示意见 5m\<U`
128.adverse opinion 否定意见 j*so9M6|c
129 Auditors‘Report审计报告 "p_J8
130 internal audit内部审计 + jc!5i .
131 public sector audit政府审计 \^L`7cBL
账项基础审计accounting number-based audit SUCMb8
风险导向审计方法risk-oriented audit approach JTO~9>$ B