1.audit 审计 H7meI9L
2.attestation 8,e%=7h_e
鉴证 K `A8N
3.credibility ,e
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可信赖程度 'tjqfR
4.audit of financial statements 财务报表审计 9g.5:
5.agreed-upon procedures 执行商定程序 YlR9
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6.high levels of assurance 高水平保证 aB`jFp-
7.compilation 编制 k[f_7lJ2
8.reliability 可靠性 CW.T`F
9.relevance 相关性 ,"YTG*ky
10.professional skepticism 职业谨慎 ;Sp/N4+
11.objectivity 客观性 M 5`hMfg
12. professional competence 专业胜任能力 2lqy <o
13.Senior/CPA-in-charge 项目经理 PSyUC#;
14.audit engagement letter 业务约定书 YgjN*8w\
15.recurring audit 连续审计 QiJ
16.the client 委托人 +Y$EZL.A
17.change CPA 更换注册会计师 ,3!4
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18.the existing CPA 现任注册会计师 (Ap?ixrR_
19.the successor CPA 后任注册会计师 ToD_9i
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20.the preceding CPA前任注册会计师 j[dgY1yE:
21.issue the audit report 出具审计报告 b"B:DDw00
22.expert 专家 &VG
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 /Ba/gq0j
25.assess material misstatement risks评估重大错报风险 1y,/|
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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 x+DecO2
27.a general knowledge of ————- 初步了解―――的情况 Z'|k M!
28.a more knowledge of—————— 进一步了解的情况 +*aC
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29.the prior year‘s working papers 以前年度工作底稿 vI,T1%llu
30.minutes of meeting 会议纪要 Tk`|{Ph0
31.business risks 经营风险 2(Aw
32.appropriateness 适当性 ${gO=Z
33.accounting estimate 会计估计
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34.management representations 管理层声明 JU)k+:\a
35.going concern assumption 持续经营假设 $R:Q R?
36.audit plan 审计计划 U"~W3vwJ
37.significant audit areas 重点审计领域 jX^_(Kg
38.error 错误 wxT(ktE
39.fraud舞弊 6&
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40.modified or additional procedures 修改或追加审计程序 eo.B0NZsF
41.misappropriation of assets 侵占资产 0s RcA -9
42.transactions without substance 虚假交易 sa"}9IE*8
43.unusual pressures 异常压力 {i}E)Np
44.the suspected noncompliance 涉嫌存在违法行为 oArJ%Y>
45.materialiy 重要性 {kr14l*2
46.exceed the materiality level 超过重要性水平 % iZM9Q&NC
47.approach the materiality level 接近重要性水平 &
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48.an acceptably low level 可接受水平 cH+ ~|3
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 P]armg%
50.misstatements or omissions 错报或漏报 EBr?>hl
51.aggregate 总计 M+:9U&>
52.subsequent events 期后事项 !%.=35NS@E
53.adjust the financial statements 调整财务报表 z\woTL6D]
54.perform additional audit procedures 实施追加的审计程序 .N`*jT
55.audit risk 审计风险 *kEzGgTzoS
56.detection risk 检查风险 *%E\mu,,c
57.inappropriate audit opinion 不适当的审计意见 2waPNb|
58.material misstatement 重大的错报 c5:X$k\
59.tolerable misstatement 可容忍错报 4yjIR?
60.the acceptable level of detection risk 可接受的检查风险 Xg*](>/\,
61.assessed level of material misstatement risk 重大错报风险的评估水平 14 (sp
62.simall business 小规模企业 E>`|?DE@
63.accounting system 会计系统 ?GW}:'z
64.test of control 控制测试 dlIYzO<
65.walk-through test 穿行测试 i4nFjz
66.communication 沟通 ]'-y-kqY
67.flow chart 流程图 /'b7q y
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 h_SkX@"/-
70.substantive procedures 实质性程序 w4M;e;8m[U
71.assertions 认定 PC|ul{[*}
72.esistence 存在 (OA4H1DL^
73.occurrence 发生 M|fV7g
74.completeness 完整性 BRM!g9
75.rights and obligations 权利和义务 e[0"x.gu
76.valuation and allocation 计价和分摊 XUD Ztxa
77.cutoff 截止 OHrzN']
78.accuracy 准确性 jL'`M%8O
79.classification 分类 j#Tl\S!m.I
80.inspection 检查 Vjw u:M
81.supervision of counting 监盘 bdG@%K',
82.observation 观察 * ^V?u
83.confirmation 函证 Ez-Q'v(9
84.computation 计算 P{yb%@I~J
85.analytical procedures 分析程序 x":o*(rSQ
86.vouch 核对 '4Fwh]Ee
87.trace 追查 lk[Y6yE
88.audit sampling 审计抽样 R<(xWH
89.error 误差
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90.expected error 预期误差 " 0m4&K(3,
91.population 总体 z?( b|v
92.sampling risk 抽样风险 VCJOWUEO1
93.non- sampling risk 非抽样风险 $EX(-!c
94.sampling unit 抽样单位 ${eV3LSC
95.statistical sampling 统计抽样 C+[)^2M{
96.tolerable error 可容忍误差 Bv'%$}}-
97.the risk of under reliance 信赖不足风险 egURRC!
98.the risk of over reliance 信赖过度风险 D W^Zuu/)
99.the risk of incorrect rejection 误拒风险 v(!:HK0oeT
100. the risk of incorrect acceptance 误受风险 7nFOVZ
101.working trial balance 试算平衡表 ZfK[o{9>
102.index and cross-referencing 索引和交叉索引 HD/!J9&
103.cash receipt 现金收入 Pg{1' -
104.cash disbursement 现金支出 ^aFm6HS1
105.bank statement 银行对账单 *Cy54Z#
106.bank reconciliation 银行存款余额调节表 u\R?(G&
107.balance sheet date 资产负债表日 N2r zHK
108.net realizable value 可变现净值 n:j'0WW
109.storeroom 仓库 V0ze7tSG[f
110.sale invoice 销售发票 jX53 owZ
111.price list 价目表 7y=>Wa ?T[
112.positive confirmation request 积极式询证函 {C1crp>q
113.negative confirmation request 消极式询证函 OLw]BJXYaE
114.purchase requisition 请购单 e3~MU6
115.receiving report 验收报告 Z%T Ajm
116.gross margin 毛利 jW/WG tz
117.manufacturing overhead 制造费用 qHtQ4_Zn;
118.material requisition 领料单 Vn
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119.inventory-taking 存货盘点 p|UL<M9{a]
120.bond certificate 债券 8`=?_zF
121.stock certificate 股票 $-4](br|
122.audit report 审计报告 (Wzp sDte
123.entity 被审计单位 .hTqZvDa
124.addressee of the audit report 审计报告的收件人 =u~nLL
125.unqualified opinion 无保留意见 '3.\+^3
126.qualified opinion 保留意见 Z9{~t
127.disclaimer of opinion 无法表示意见 [g}Cve#i
128.adverse opinion 否定意见 MqmQ52HR
129 Auditors‘Report审计报告 b|#=kPVgL}
130 internal audit内部审计 _k84#E0
131 public sector audit政府审计 !\4x{Wa]
账项基础审计accounting number-based audit m_NX[>&Y3
风险导向审计方法risk-oriented audit approach /qpSmRL