1.audit 审计 kg^VzNX
2.attestation w( ^
鉴证 gLL8-T[9
3.credibility at-+%e
可信赖程度 nF!6
4.audit of financial statements 财务报表审计 d1rIU6
5.agreed-upon procedures 执行商定程序 nPU=n[t8O
6.high levels of assurance 高水平保证 ',Q|g^rF]
7.compilation 编制 #{BHH;J+
8.reliability 可靠性 awic9uMH
9.relevance 相关性 Z.DO 2=+=
10.professional skepticism 职业谨慎 BrO" _
11.objectivity 客观性 }; ;Thfd
12. professional competence 专业胜任能力 5m]N%{<jAB
13.Senior/CPA-in-charge 项目经理 C6T?D5
14.audit engagement letter 业务约定书 ZcLW8L
15.recurring audit 连续审计 (6Tvu5*4U
16.the client 委托人 E kv
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17.change CPA 更换注册会计师 ,p\:Z3{ZH
18.the existing CPA 现任注册会计师 [,)G\
19.the successor CPA 后任注册会计师 C@3`n;yZ=
20.the preceding CPA前任注册会计师 mhDC1lXF
21.issue the audit report 出具审计报告 34gC[G=
22.expert 专家 hE|W%~Jx
23.the board of directors 董事会 3\B28m
24.knowledge of the entity‘ s business 了解被审计单位情况 +'VSD`BR
25.assess material misstatement risks评估重大错报风险 Glw_<ag[
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 (rfR:[JkC2
27.a general knowledge of ————- 初步了解―――的情况 ?~p]Ey}~9
28.a more knowledge of—————— 进一步了解的情况 Sbp].3^j
29.the prior year‘s working papers 以前年度工作底稿 ~]_U!r[FA
30.minutes of meeting 会议纪要 s9)U",
31.business risks 经营风险 z?DI4O#Up
32.appropriateness 适当性 ~stJO]) a
33.accounting estimate 会计估计 #{DX*;1m
34.management representations 管理层声明 !5}u \
35.going concern assumption 持续经营假设 ,|RN?1 ?U
36.audit plan 审计计划 45aUz@
37.significant audit areas 重点审计领域 iX|K4.Pz{
38.error 错误 nUy. gAb
39.fraud舞弊 psFY=^69o
40.modified or additional procedures 修改或追加审计程序 n LD1j
41.misappropriation of assets 侵占资产 w$##GM=Tq
42.transactions without substance 虚假交易 .
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43.unusual pressures 异常压力 Nm7YH@x*o
44.the suspected noncompliance 涉嫌存在违法行为 qbsmB8rh
45.materialiy 重要性 [^S(SPL
46.exceed the materiality level 超过重要性水平 Rl/5eE8
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 `]7==c #Y
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 6D&{+;
50.misstatements or omissions 错报或漏报 tSVWO]<
51.aggregate 总计 M(/ATOJ(
52.subsequent events 期后事项 iLC.?v2=
53.adjust the financial statements 调整财务报表 A+w
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54.perform additional audit procedures 实施追加的审计程序 YLsOA`
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55.audit risk 审计风险 .US=fWyrb
56.detection risk 检查风险 yt
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57.inappropriate audit opinion 不适当的审计意见 #=g1V?D
58.material misstatement 重大的错报 }NJKkj?
59.tolerable misstatement 可容忍错报 D>fg
60.the acceptable level of detection risk 可接受的检查风险 ;0vCZaEF
61.assessed level of material misstatement risk 重大错报风险的评估水平 B%^W$7
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62.simall business 小规模企业 %;eD.If}
63.accounting system 会计系统 7M/v[dwL
64.test of control 控制测试 \'Q rJ ?D
65.walk-through test 穿行测试 U
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66.communication 沟通 Fd86P.Df
67.flow chart 流程图 2z9s$tp
68.reperformance of internal control 重新执行 H[_i=X3-~
69.audit evidence 审计证据 :;hz!6!
70.substantive procedures 实质性程序 kz\Ss|jl
71.assertions 认定 ,r8#-~A6,A
72.esistence 存在 4`GOBX1b.y
73.occurrence 发生 48IrC_0j
74.completeness 完整性 ve]hE}o/}
75.rights and obligations 权利和义务 .0Kc|b=w
76.valuation and allocation 计价和分摊 nSv@FT'~z
77.cutoff 截止 `FG
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78.accuracy 准确性 zub"Ap3
79.classification 分类 yT~rql
80.inspection 检查 B[,AR"#b
81.supervision of counting 监盘 ZXIw^!8@/
82.observation 观察 $
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83.confirmation 函证 {vq| 0t\-
84.computation 计算 M ui\E
85.analytical procedures 分析程序 @
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86.vouch 核对 5%%e$o+
87.trace 追查 rJ)j./c
88.audit sampling 审计抽样 ZZn$N-
89.error 误差 kV+%(Gl8
90.expected error 预期误差 `/O AgV"`
91.population 总体 Kh$Q9$
92.sampling risk 抽样风险 Q+oV?
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93.non- sampling risk 非抽样风险 iInWw"VbKe
94.sampling unit 抽样单位 q{ [!" ,
95.statistical sampling 统计抽样 q6,z 1A"
96.tolerable error 可容忍误差 b'W.l1]<-
97.the risk of under reliance 信赖不足风险 byFO^pce
98.the risk of over reliance 信赖过度风险 >UQY3C
99.the risk of incorrect rejection 误拒风险 {Q}F.0Q
100. the risk of incorrect acceptance 误受风险 <2E|URo,#
101.working trial balance 试算平衡表 FUarI5#fwF
102.index and cross-referencing 索引和交叉索引 P8(hHuO
103.cash receipt 现金收入 [j}JCmWY
104.cash disbursement 现金支出 9Pb6
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105.bank statement 银行对账单 5Xf]j=_
106.bank reconciliation 银行存款余额调节表 \h"U+Bv7
107.balance sheet date 资产负债表日 Ptc+ypTu
108.net realizable value 可变现净值 .g3=L
109.storeroom 仓库 cNbUr
110.sale invoice 销售发票 [#9i@40
111.price list 价目表 P6&%`$
112.positive confirmation request 积极式询证函 1uO2I&B
113.negative confirmation request 消极式询证函 6`@b@Kd
114.purchase requisition 请购单 \BuyJskE
115.receiving report 验收报告 `BQv;NtP
116.gross margin 毛利 rlaeqG
117.manufacturing overhead 制造费用 qJag>OY
118.material requisition 领料单 -@e2/6Oi
119.inventory-taking 存货盘点 o{6q>Jm
120.bond certificate 债券 i
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121.stock certificate 股票 /)T~
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122.audit report 审计报告 :r@t '
123.entity 被审计单位 _6Y+E"@zs
124.addressee of the audit report 审计报告的收件人 M.K^W `
125.unqualified opinion 无保留意见 TF%Xb>jy[
126.qualified opinion 保留意见 LFI#wGhXVk
127.disclaimer of opinion 无法表示意见 5f{P% x(
128.adverse opinion 否定意见 6Cz
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129 Auditors‘Report审计报告 wk ^7/B
130 internal audit内部审计
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131 public sector audit政府审计 jQ,Vs=*H
账项基础审计accounting number-based audit zs~Tu
风险导向审计方法risk-oriented audit approach #1/~eIEY