1.audit 审计 C {,d4KG
2.attestation [ho'Pc3A<
鉴证 $I/p 6
3.credibility aLq;a
可信赖程度 qB:`tHy
4.audit of financial statements 财务报表审计 |kd^]!_
5.agreed-upon procedures 执行商定程序 <5#e.w
6.high levels of assurance 高水平保证 $_ i41f[
7.compilation 编制 X@G`AD'.M
8.reliability 可靠性 @t^2/H
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9.relevance 相关性 kj#yG"3+
10.professional skepticism 职业谨慎 A^Zs?<C-
11.objectivity 客观性 .)GVb<w
12. professional competence 专业胜任能力 "D/ fB%h`
13.Senior/CPA-in-charge 项目经理 oaK~:'
14.audit engagement letter 业务约定书 #
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15.recurring audit 连续审计 l^"G \ZVI
16.the client 委托人 p4Y9$(X
17.change CPA 更换注册会计师 lt4UNJ3w
18.the existing CPA 现任注册会计师 o99 a=x6
19.the successor CPA 后任注册会计师 w}i.$Qt
20.the preceding CPA前任注册会计师 K%k,-
21.issue the audit report 出具审计报告 KqUFf@W
22.expert 专家 Pn#Lymxh_a
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 \[&]kPcDl
25.assess material misstatement risks评估重大错报风险 KJ~pY<a?
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 dWUu3
27.a general knowledge of ————- 初步了解―――的情况 :
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28.a more knowledge of—————— 进一步了解的情况 |eqDT,4
29.the prior year‘s working papers 以前年度工作底稿 AK!G#ug
30.minutes of meeting 会议纪要 !v`=EF.
31.business risks 经营风险 o(zg_!P
32.appropriateness 适当性 ;$i'A&)OC
33.accounting estimate 会计估计 #? *jdN:
34.management representations 管理层声明 Pla EI p
35.going concern assumption 持续经营假设 P:vy
36.audit plan 审计计划 <b\urtoJ
37.significant audit areas 重点审计领域 9<a yQ*
38.error 错误 zyr6Tv61U
39.fraud舞弊 z|2liQrf+
40.modified or additional procedures 修改或追加审计程序 4HJrR^
41.misappropriation of assets 侵占资产 34=0.{qn
42.transactions without substance 虚假交易 =jN]
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43.unusual pressures 异常压力 e'Pa@]VaC
44.the suspected noncompliance 涉嫌存在违法行为 4l*&3Ar
45.materialiy 重要性 7,zARWB!?
46.exceed the materiality level 超过重要性水平 * y B-N;I
47.approach the materiality level 接近重要性水平 q|l|gY1g)
48.an acceptably low level 可接受水平 Xwi&uyvU&
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 y
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50.misstatements or omissions 错报或漏报 {JgN^R<5<f
51.aggregate 总计 9& j
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52.subsequent events 期后事项 A
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53.adjust the financial statements 调整财务报表 d#\n)eGr
54.perform additional audit procedures 实施追加的审计程序 E'G>'cW;x
55.audit risk 审计风险 +*V;
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56.detection risk 检查风险 FScQS.qF
57.inappropriate audit opinion 不适当的审计意见 J (h>
58.material misstatement 重大的错报 IoA;q)
59.tolerable misstatement 可容忍错报 g$b*#
60.the acceptable level of detection risk 可接受的检查风险 [P/gM3*'
61.assessed level of material misstatement risk 重大错报风险的评估水平 P]B
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62.simall business 小规模企业 ^U}0D^jDeE
63.accounting system 会计系统 z"3c+?2
64.test of control 控制测试 5qy}~dQ
65.walk-through test 穿行测试 R=PzR;8
66.communication 沟通 Q-v[O4y~
67.flow chart 流程图 )a\h5nQI)
68.reperformance of internal control 重新执行 Kxn7sL$]=F
69.audit evidence 审计证据 Qx;A; n!lw
70.substantive procedures 实质性程序 .a*$WGb
71.assertions 认定 Be+:-t)
72.esistence 存在 o2
73.occurrence 发生 a"}#HvB+
74.completeness 完整性 l'QR2r7&.
75.rights and obligations 权利和义务 %S.U`(.
76.valuation and allocation 计价和分摊 WFP\;(YV
77.cutoff 截止 lG9ARRy(=
78.accuracy 准确性 4:$>,D\
79.classification 分类 Q8?D}h
80.inspection 检查
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81.supervision of counting 监盘 4Z}{hc\J
82.observation 观察 {M/c!
83.confirmation 函证 k5D'RD
84.computation 计算 dU6LB+A
85.analytical procedures 分析程序 @
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86.vouch 核对 Tm\[q
87.trace 追查 <q2nZI^
88.audit sampling 审计抽样 ,rQ)TT
89.error 误差 GDp p`'\
90.expected error 预期误差 t[hocl/6
91.population 总体 Aw;vg/#~md
92.sampling risk 抽样风险 `aL|
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93.non- sampling risk 非抽样风险 A@(h!Cq
94.sampling unit 抽样单位 RWCS
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95.statistical sampling 统计抽样 1m;*fs
96.tolerable error 可容忍误差 8"mW!M
97.the risk of under reliance 信赖不足风险 mthl?,I|
98.the risk of over reliance 信赖过度风险 ;bZ*6-\!-
99.the risk of incorrect rejection 误拒风险 PMs_K"-K
100. the risk of incorrect acceptance 误受风险 uz3pc;0LPY
101.working trial balance 试算平衡表 ?VQLY=?
102.index and cross-referencing 索引和交叉索引 '%C.([
103.cash receipt 现金收入 Y>Hl0
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104.cash disbursement 现金支出 _`i%9Ad.4
105.bank statement 银行对账单 BK9x`Oo 2
106.bank reconciliation 银行存款余额调节表 2,V+?'^j
107.balance sheet date 资产负债表日 < iI6@X>
108.net realizable value 可变现净值 lk1Gs{(qhH
109.storeroom 仓库 #Jz&9I<OKx
110.sale invoice 销售发票 W#I:j: p
111.price list 价目表 @[tV_Z%,b
112.positive confirmation request 积极式询证函 5;8B!%b
113.negative confirmation request 消极式询证函 )kKmgtj
114.purchase requisition 请购单 P3tG#cJ
115.receiving report 验收报告 _iJXp0g
116.gross margin 毛利 dyiEK)$h
117.manufacturing overhead 制造费用 nVn|$ "r
118.material requisition 领料单 )nHE$gVM
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119.inventory-taking 存货盘点 igBrmaY'
120.bond certificate 债券 jS3(>
121.stock certificate 股票 s^YTI\L
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122.audit report 审计报告 _T|H
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123.entity 被审计单位 4bev*[k
124.addressee of the audit report 审计报告的收件人 E? eWv)//
125.unqualified opinion 无保留意见 1"&;1Ts
126.qualified opinion 保留意见 h^+C)6(58n
127.disclaimer of opinion 无法表示意见 IAF;mv}'
128.adverse opinion 否定意见 r p
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129 Auditors‘Report审计报告 >q@Sd
130 internal audit内部审计 ]]=fA 4(
131 public sector audit政府审计 !Nl.Vb
账项基础审计accounting number-based audit N1N{Ol'
风险导向审计方法risk-oriented audit approach $dh4T";