1.audit 审计 p7|I>8ur.
2.attestation rCw4a?YS
鉴证 a/V,iCiH
3.credibility MZt#T+b
可信赖程度 GJ%^hr`P
4.audit of financial statements 财务报表审计 =
2 HY]H
5.agreed-upon procedures 执行商定程序 (7g"ppf
6.high levels of assurance 高水平保证 _m9k2[N!
7.compilation 编制 D)-LZbPa
8.reliability 可靠性 jF?0,g
9.relevance 相关性 4!/QB6
10.professional skepticism 职业谨慎 1X)#
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11.objectivity 客观性 sOLh'x f.
12. professional competence 专业胜任能力 O<$w-(
13.Senior/CPA-in-charge 项目经理 J@-'IJ
14.audit engagement letter 业务约定书 x Q"uC!Gu4
15.recurring audit 连续审计 F7<mm7BGZ
16.the client 委托人 ZD&F ,2v
17.change CPA 更换注册会计师 RnH?95n?{
18.the existing CPA 现任注册会计师 qraXAQ
19.the successor CPA 后任注册会计师 Zv
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20.the preceding CPA前任注册会计师 J,W$\V]p
21.issue the audit report 出具审计报告 9Kd=GL_
22.expert 专家 4np2I~ !
23.the board of directors 董事会 U,U=udsi
24.knowledge of the entity‘ s business 了解被审计单位情况 ZjxF@`H
25.assess material misstatement risks评估重大错报风险 &| (K#|^@
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 nuq@m0t\#
27.a general knowledge of ————- 初步了解―――的情况 A$wC!P|;
28.a more knowledge of—————— 进一步了解的情况 9?\cm}^?
29.the prior year‘s working papers 以前年度工作底稿 F${s
EtH
30.minutes of meeting 会议纪要 Osqk#Oh
31.business risks 经营风险 (1CP]5W
32.appropriateness 适当性 bD,21,*z
33.accounting estimate 会计估计 eX"%b(;s
34.management representations 管理层声明 zLl-{Kk
35.going concern assumption 持续经营假设 ]
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36.audit plan 审计计划 U
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37.significant audit areas 重点审计领域 j&
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38.error 错误 NV./p`k
39.fraud舞弊 8U@f/P
40.modified or additional procedures 修改或追加审计程序 YIk@{V
41.misappropriation of assets 侵占资产 9Z
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42.transactions without substance 虚假交易 0
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43.unusual pressures 异常压力 Q9cSrU[$
44.the suspected noncompliance 涉嫌存在违法行为 tpSgbGzp
45.materialiy 重要性 a~yiLq
46.exceed the materiality level 超过重要性水平 3rRIrrYO
47.approach the materiality level 接近重要性水平 7Q!ksp
48.an acceptably low level 可接受水平 RZxh"lIo
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 (*A@V%H
50.misstatements or omissions 错报或漏报 ,9y6:W%5
51.aggregate 总计 S5JMt;O
52.subsequent events 期后事项 )Cdw_Yx
53.adjust the financial statements 调整财务报表 B9"d7E#wHF
54.perform additional audit procedures 实施追加的审计程序 w~6/p
55.audit risk 审计风险 76T7<.S
56.detection risk 检查风险 ?sHZeWZ(
57.inappropriate audit opinion 不适当的审计意见 i5 r<CxS
58.material misstatement 重大的错报 JcRxNH
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59.tolerable misstatement 可容忍错报 pS8\ B
60.the acceptable level of detection risk 可接受的检查风险 ?J$k
5;
61.assessed level of material misstatement risk 重大错报风险的评估水平 2}<tzDI'
62.simall business 小规模企业 +\+j/sa
63.accounting system 会计系统 !Mw/j`*
64.test of control 控制测试 ddL
3wQ
65.walk-through test 穿行测试 `n6cpX5
66.communication 沟通 :'r*
5EX
67.flow chart 流程图 &7'=t6
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 OX.5olb
70.substantive procedures 实质性程序 l8E))oz1T
71.assertions 认定 QV."ZhL5 =
72.esistence 存在 6c+29@
73.occurrence 发生 lfBCzxifC
74.completeness 完整性 1!1,{\9%
75.rights and obligations 权利和义务 4(,.<#
76.valuation and allocation 计价和分摊 (w-"1(
77.cutoff 截止 $l)RMP}
78.accuracy 准确性 G739Ne[gL
79.classification 分类 &DGqY5=
80.inspection 检查 +m
J G:n
81.supervision of counting 监盘 g Nz
82.observation 观察 n$ByTmKxv
83.confirmation 函证 Yjo$vQi
84.computation 计算 t_ CMsp
85.analytical procedures 分析程序 ExS&fUn`C
86.vouch 核对 !=30s;-
87.trace 追查 n%h009-5
88.audit sampling 审计抽样 e3n^$'/\r
89.error 误差 iM!V4Wih6
90.expected error 预期误差 \u.5_
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91.population 总体 HpbwW=;V
92.sampling risk 抽样风险 X,@
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93.non- sampling risk 非抽样风险 {31X
94.sampling unit 抽样单位 ~~Cd9Hzi
95.statistical sampling 统计抽样 I!F&8B+|
96.tolerable error 可容忍误差 k4&adX@
Y
97.the risk of under reliance 信赖不足风险 \>su97
98.the risk of over reliance 信赖过度风险 !rgXB(
99.the risk of incorrect rejection 误拒风险 \aSc2Ml]3n
100. the risk of incorrect acceptance 误受风险 (M;d*gNr
101.working trial balance 试算平衡表 xe OfofC(l
102.index and cross-referencing 索引和交叉索引 bHq.3;
103.cash receipt 现金收入 B_#M)d
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104.cash disbursement 现金支出 f`vWCb
105.bank statement 银行对账单 [*K9V/
106.bank reconciliation 银行存款余额调节表 l
107.balance sheet date 资产负债表日 B$c'^
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108.net realizable value 可变现净值 1$))@K-I
109.storeroom 仓库 k'.cl^6Z8
110.sale invoice 销售发票 e]1)_;b*
111.price list 价目表 %
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112.positive confirmation request 积极式询证函 =WF@S1
113.negative confirmation request 消极式询证函 Dt5AG
114.purchase requisition 请购单 1_&W1o
115.receiving report 验收报告 v3~`1MM
116.gross margin 毛利 @ #J2t#
117.manufacturing overhead 制造费用 11S{XbU
118.material requisition 领料单 Z>`frL
119.inventory-taking 存货盘点 u<"-S63+
120.bond certificate 债券 XR=ebl
121.stock certificate 股票 \xOYa
122.audit report 审计报告 @
0:Eg 1-
123.entity 被审计单位 0I)eYksh
124.addressee of the audit report 审计报告的收件人 REc90v2"
125.unqualified opinion 无保留意见 E08!a
126.qualified opinion 保留意见 Ai%Wt-
127.disclaimer of opinion 无法表示意见 xE_~.EoB
128.adverse opinion 否定意见 1"A"AMZf
129 Auditors‘Report审计报告 9~ V(wG
130 internal audit内部审计 Yh,,(V6
131 public sector audit政府审计 =585TR;
V
账项基础审计accounting number-based audit {JQV~rfh`
风险导向审计方法risk-oriented audit approach O~J f"Ht