1.audit 审计 D{z=)'/F
2.attestation QU4'x4YS
鉴证 )d1,}o
3.credibility y.eBFf
可信赖程度 B'0Il"g'
4.audit of financial statements 财务报表审计 4Y/!V[
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 KJkcmF}Q
7.compilation 编制 YGn:_9
8.reliability 可靠性 Hm^p^,}_x
9.relevance 相关性 (c*Dvpo1
10.professional skepticism 职业谨慎 I5"=b}V5
11.objectivity 客观性 @+!d@`w:z2
12. professional competence 专业胜任能力 Zd%\x[f9ck
13.Senior/CPA-in-charge 项目经理 Ua3ERBX{
14.audit engagement letter 业务约定书 JT-Zo OZ
15.recurring audit 连续审计 jKQP0 t-
16.the client 委托人 5Np. &
17.change CPA 更换注册会计师 q
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18.the existing CPA 现任注册会计师 Q\z*q,^R
19.the successor CPA 后任注册会计师 dCyQC A[
20.the preceding CPA前任注册会计师 hg>YOf&RG
21.issue the audit report 出具审计报告 gR>#LM&dG
22.expert 专家 aH#|LrdJ
23.the board of directors 董事会 RGKJO_*J2
24.knowledge of the entity‘ s business 了解被审计单位情况 bcE DjLXq
25.assess material misstatement risks评估重大错报风险 wIiT
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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 6a!X`%N
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27.a general knowledge of ————- 初步了解―――的情况 Q&\k"X 1
28.a more knowledge of—————— 进一步了解的情况 \ d;Ow8%d/
29.the prior year‘s working papers 以前年度工作底稿 Y+7v~/K=
30.minutes of meeting 会议纪要 zC^Ib&gm>,
31.business risks 经营风险 n(+:l'#HJ
32.appropriateness 适当性
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33.accounting estimate 会计估计 rYqvG
34.management representations 管理层声明 _[7uLWyC9
35.going concern assumption 持续经营假设 M;bQid@BG
36.audit plan 审计计划 EkBM>*W
37.significant audit areas 重点审计领域 , $=V
38.error 错误 #>V;ZV5"
39.fraud舞弊 uQNoIy J)
40.modified or additional procedures 修改或追加审计程序 iB`m!g6$
41.misappropriation of assets 侵占资产 &_6:TqJ
42.transactions without substance 虚假交易 RinRQd
43.unusual pressures 异常压力 G#*;3X$
44.the suspected noncompliance 涉嫌存在违法行为 ?m.4f&X
45.materialiy 重要性 Pg36'aTe%j
46.exceed the materiality level 超过重要性水平 nNKL{Hp
47.approach the materiality level 接近重要性水平 hU{%x#8}lK
48.an acceptably low level 可接受水平 *%e#)sn*
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 aU! UY(
50.misstatements or omissions 错报或漏报 a`uT'g[*
51.aggregate 总计 "8I4]'
52.subsequent events 期后事项 '$V
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53.adjust the financial statements 调整财务报表 g/J!U8W"
54.perform additional audit procedures 实施追加的审计程序 YGO@X(ej,
55.audit risk 审计风险 ;sf/tX
56.detection risk 检查风险 |+bG~~~%j
57.inappropriate audit opinion 不适当的审计意见 )wRD
58.material misstatement 重大的错报 CAA~VEUL
59.tolerable misstatement 可容忍错报 2^aTW`
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60.the acceptable level of detection risk 可接受的检查风险 @:@rks&
61.assessed level of material misstatement risk 重大错报风险的评估水平 uwka 2aSS
62.simall business 小规模企业 2o/`8+eJu
63.accounting system 会计系统 yN.D(ZwF:
64.test of control 控制测试 ^b~5zhY&
65.walk-through test 穿行测试 >R<fm
66.communication 沟通 K&h6#[^\d
67.flow chart 流程图 YovY0nO
68.reperformance of internal control 重新执行 :Mk}Suf&H
69.audit evidence 审计证据 v(O.GhJ@
70.substantive procedures 实质性程序 K36B9<F
71.assertions 认定 _u>>+6,p
72.esistence 存在 lUEyo.xVt
73.occurrence 发生 Ln|${c
74.completeness 完整性 h(-&.Sm")H
75.rights and obligations 权利和义务 2cg z
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76.valuation and allocation 计价和分摊 a5M>1&j/eC
77.cutoff 截止 I1~g?jpH
78.accuracy 准确性 xTMTkVa+B
79.classification 分类 `N|CL
80.inspection 检查 Cs{f'I
81.supervision of counting 监盘 O|~'-^
82.observation 观察 cIp h$@
83.confirmation 函证 =.a ]?&Yyh
84.computation 计算 -wfV
85.analytical procedures 分析程序 [4j;FN Fa
86.vouch 核对 o{p_s0IX;S
87.trace 追查 D.b<I79bX
88.audit sampling 审计抽样 z<>_*Lfj
89.error 误差 t^5_;sJQ
90.expected error 预期误差 {)qP34rM
91.population 总体 cG:`Zj~4
92.sampling risk 抽样风险 b3lpNJ J
93.non- sampling risk 非抽样风险 #8jd,I%L
94.sampling unit 抽样单位 f,>i%.
95.statistical sampling 统计抽样 iurB8~Y
96.tolerable error 可容忍误差 xF;v 6d
97.the risk of under reliance 信赖不足风险 beE%%C]X
98.the risk of over reliance 信赖过度风险 uw!|G>
99.the risk of incorrect rejection 误拒风险 `
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100. the risk of incorrect acceptance 误受风险 w ZAXfNA
101.working trial balance 试算平衡表 P;&p[[7
102.index and cross-referencing 索引和交叉索引 5QJL0fc
103.cash receipt 现金收入 nif'l/@"
104.cash disbursement 现金支出 su;S)yZb
105.bank statement 银行对账单 hJsC
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106.bank reconciliation 银行存款余额调节表 9K<a}QJP
107.balance sheet date 资产负债表日 rbbuSI
108.net realizable value 可变现净值 zP}v2
109.storeroom 仓库 V bOLTc
110.sale invoice 销售发票 Vz]=J;`Mz
111.price list 价目表 GNc|)$
112.positive confirmation request 积极式询证函 jqWvLBU!
113.negative confirmation request 消极式询证函 dy?|Q33Y"
114.purchase requisition 请购单 Cl!jK^AbG
115.receiving report 验收报告 V&v~kzLr+
116.gross margin 毛利 [uQZD1<q
117.manufacturing overhead 制造费用 C/Bx_j((
118.material requisition 领料单 (t$/G3E
119.inventory-taking 存货盘点 yW?%c#9D
120.bond certificate 债券 LB7I`W
121.stock certificate 股票 oH0F9*+W
122.audit report 审计报告 M) XQi/
123.entity 被审计单位 %0]b5u
124.addressee of the audit report 审计报告的收件人 `|Z@UPHzG
125.unqualified opinion 无保留意见 Eo&qc 17)`
126.qualified opinion 保留意见 Ilb
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127.disclaimer of opinion 无法表示意见 5O
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128.adverse opinion 否定意见 )%w8>1}c
129 Auditors‘Report审计报告 Z8 %\v(L
130 internal audit内部审计 [Od9,XBa
131 public sector audit政府审计 9mphj)`d;#
账项基础审计accounting number-based audit &W//
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风险导向审计方法risk-oriented audit approach d ovwB`5