1.audit 审计 1f^oW[w&
2.attestation XdIno}pN
鉴证 0e"KdsA:<U
3.credibility =3h
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可信赖程度 ?~.9:93
4.audit of financial statements 财务报表审计 jS3@Z?x?*
5.agreed-upon procedures 执行商定程序 !V #*(_+n
6.high levels of assurance 高水平保证 4`v[p4k
7.compilation 编制 Hh](n<Bs
8.reliability 可靠性 3@eI? (N
9.relevance 相关性 A<H]uQ>
10.professional skepticism 职业谨慎 (*eX'^Q)d
11.objectivity 客观性 |U1u:=[
12. professional competence 专业胜任能力 lbIW1z%:sy
13.Senior/CPA-in-charge 项目经理 6k,@+@]t.
14.audit engagement letter 业务约定书 H"pYj
15.recurring audit 连续审计 o>]w76A^(
16.the client 委托人 5r8
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17.change CPA 更换注册会计师 gHUW1E
18.the existing CPA 现任注册会计师 ^+~$eg&js
19.the successor CPA 后任注册会计师 `mAYK)N
20.the preceding CPA前任注册会计师 wAR:GO
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21.issue the audit report 出具审计报告 /-<]v3J
22.expert 专家 u(r
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23.the board of directors 董事会 $+e(k~
24.knowledge of the entity‘ s business 了解被审计单位情况 4mBM5Tv
25.assess material misstatement risks评估重大错报风险 (ce)A,;
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 =fBr2%qK
27.a general knowledge of ————- 初步了解―――的情况 0=`aXb-
28.a more knowledge of—————— 进一步了解的情况 rf$[8d
29.the prior year‘s working papers 以前年度工作底稿 )`5-rm~*
30.minutes of meeting 会议纪要 79Q,XRWh|
31.business risks 经营风险 ?b^<Tny
32.appropriateness 适当性 hhjsg?4uL
33.accounting estimate 会计估计 h*P0;V`UX
34.management representations 管理层声明 /%?bO-
35.going concern assumption 持续经营假设 ioTqT:.
36.audit plan 审计计划 .
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37.significant audit areas 重点审计领域 qy\SOAh
38.error 错误 Rx%kAt2X
39.fraud舞弊 NFIFCy!
40.modified or additional procedures 修改或追加审计程序 \hzx?
41.misappropriation of assets 侵占资产 Grd9yLF
42.transactions without substance 虚假交易 g5Hsz,x
43.unusual pressures 异常压力 5hCfi
44.the suspected noncompliance 涉嫌存在违法行为 l%2B4d9"v
45.materialiy 重要性 Ej VB\6,
46.exceed the materiality level 超过重要性水平 84Hm
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47.approach the materiality level 接近重要性水平 . 55aY~We
48.an acceptably low level 可接受水平 _x#r,1V+D
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 yCg>]6B
50.misstatements or omissions 错报或漏报 n |,}
51.aggregate 总计 E\}Q9,Z$
52.subsequent events 期后事项 r:^`005
53.adjust the financial statements 调整财务报表 g]}]/\
54.perform additional audit procedures 实施追加的审计程序 NX+
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55.audit risk 审计风险 hU2N{Ac
56.detection risk 检查风险 ~>$(5s2
57.inappropriate audit opinion 不适当的审计意见 S
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58.material misstatement 重大的错报 Q([g1?F9*
59.tolerable misstatement 可容忍错报 T?5F0WKi
60.the acceptable level of detection risk 可接受的检查风险 Ox/va]e7"
61.assessed level of material misstatement risk 重大错报风险的评估水平 }% |GV
62.simall business 小规模企业 R91u6r#
63.accounting system 会计系统 1G8t=IA%D
64.test of control 控制测试 VHws9)
65.walk-through test 穿行测试 \@n/L{}(@
66.communication 沟通 p/s5[>N
67.flow chart 流程图 tX}Fb0y
68.reperformance of internal control 重新执行 X_|} b[b
69.audit evidence 审计证据 }W%}_UT
70.substantive procedures 实质性程序 aR;Q^YJ+a
71.assertions 认定 .^1=*j(;
72.esistence 存在 a-DE-V Uls
73.occurrence 发生 8%U
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74.completeness 完整性 8c$IsvJg
75.rights and obligations 权利和义务 /L[:C=u
76.valuation and allocation 计价和分摊 WI'csM;M#
77.cutoff 截止 N=L
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78.accuracy 准确性 EA>$t\z
79.classification 分类 u09OnP\
80.inspection 检查 qOa-@MN
81.supervision of counting 监盘 8@Km@o]?
82.observation 观察 q+G1#5
83.confirmation 函证 zKWi9
84.computation 计算 bmddh2
85.analytical procedures 分析程序 ZNA?`Z)f
86.vouch 核对 A><%"9pZ
87.trace 追查 !p9F'7;Y<
88.audit sampling 审计抽样 )5V1HWjU
89.error 误差 Cw^)}23R
90.expected error 预期误差 T
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91.population 总体 @o^sp|k !
92.sampling risk 抽样风险 KoXXNJax
93.non- sampling risk 非抽样风险 Pr/&p0@aV
94.sampling unit 抽样单位 *'t`;m~
95.statistical sampling 统计抽样 9hp0wi@W}
96.tolerable error 可容忍误差 w/<hyEpxg
97.the risk of under reliance 信赖不足风险 E0PBdiD6hs
98.the risk of over reliance 信赖过度风险 _[7uLWyC9
99.the risk of incorrect rejection 误拒风险 M;bQid@BG
100. the risk of incorrect acceptance 误受风险 `jkn*:m
101.working trial balance 试算平衡表 :4Vt
102.index and cross-referencing 索引和交叉索引 C!P6Z10+j
103.cash receipt 现金收入 3IxT2@H)
104.cash disbursement 现金支出 tpctz~ .
105.bank statement 银行对账单 'mM5l*{
106.bank reconciliation 银行存款余额调节表 mB~&nDU
107.balance sheet date 资产负债表日 \3/9lE|gh
108.net realizable value 可变现净值 %"6IAt
109.storeroom 仓库 G#C)]4[n
110.sale invoice 销售发票 StVv"YY
111.price list 价目表 Ui.F<,E
112.positive confirmation request 积极式询证函 VQ;=-95P
113.negative confirmation request 消极式询证函 Sq'z<}o
114.purchase requisition 请购单 ;D7jE+
115.receiving report 验收报告 wtKh8^:YD
116.gross margin 毛利 D.e*IP1R
117.manufacturing overhead 制造费用 J @fE")
118.material requisition 领料单 =EJ"edw]%0
119.inventory-taking 存货盘点 )qIK7;
120.bond certificate 债券 CAA~VEUL
121.stock certificate 股票 y()( 8L
122.audit report 审计报告 V_kE"W)
123.entity 被审计单位 Id0F2 [
124.addressee of the audit report 审计报告的收件人 m @%|Q;
125.unqualified opinion 无保留意见 T_-MSXhA
126.qualified opinion 保留意见 \v_C7R;&
127.disclaimer of opinion 无法表示意见 F8I<4S
128.adverse opinion 否定意见 >>r:L3 <!
129 Auditors‘Report审计报告 _<7FR:oBZ
130 internal audit内部审计 DPOPRi~
131 public sector audit政府审计 Ymu=G3-
账项基础审计accounting number-based audit NsHveOK1.
风险导向审计方法risk-oriented audit approach O#\>j