1.audit 审计 ]S?G]/k}
2.attestation |]q{ qsy
鉴证 ?6vGE~ MuR
3.credibility l#ct;KZ
可信赖程度 0 nI*9
4.audit of financial statements 财务报表审计 $t a"Ug.z
5.agreed-upon procedures 执行商定程序 NA@Z$Gy
6.high levels of assurance 高水平保证 T^d<vH
7.compilation 编制 K( MZ!>{
8.reliability 可靠性 2|exY>`w
9.relevance 相关性 h^IizrqU
10.professional skepticism 职业谨慎 + rN#
11.objectivity 客观性 8KR1
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12. professional competence 专业胜任能力 &u"mFweS
13.Senior/CPA-in-charge 项目经理 `3K."/N6c
14.audit engagement letter 业务约定书 i/8OC
15.recurring audit 连续审计 %T<c8w}dP
16.the client 委托人 $i8oLSRV
17.change CPA 更换注册会计师 qS}{O0
18.the existing CPA 现任注册会计师 v qUYr
19.the successor CPA 后任注册会计师 Xsb.xxK.
20.the preceding CPA前任注册会计师 B B1_EdoG
21.issue the audit report 出具审计报告 ~QE?GL
22.expert 专家 33}p02#
23.the board of directors 董事会 NV} fcZ
24.knowledge of the entity‘ s business 了解被审计单位情况 _ !"[Zr
25.assess material misstatement risks评估重大错报风险 5A %TpJ
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 `t H F}
27.a general knowledge of ————- 初步了解―――的情况 c0jTQMe4yl
28.a more knowledge of—————— 进一步了解的情况 g rQ,
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29.the prior year‘s working papers 以前年度工作底稿 %I
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30.minutes of meeting 会议纪要
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31.business risks 经营风险 #cD$
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32.appropriateness 适当性 d"ZsOq10D
33.accounting estimate 会计估计 _iq aKYT$
34.management representations 管理层声明 N1:)Z`r
35.going concern assumption 持续经营假设 A$P Oc<
36.audit plan 审计计划 DvI^3 iG8
37.significant audit areas 重点审计领域 SZxnYVY
38.error 错误 5P );t9O6
39.fraud舞弊 ij_5=4aZ-
40.modified or additional procedures 修改或追加审计程序 WT 5 2
41.misappropriation of assets 侵占资产 iy8Ln,4z(
42.transactions without substance 虚假交易 gz:US 77
43.unusual pressures 异常压力 X"f]
44.the suspected noncompliance 涉嫌存在违法行为 GIkVU6Q}
45.materialiy 重要性 Yv{$XI7
46.exceed the materiality level 超过重要性水平 #; P- *P
47.approach the materiality level 接近重要性水平 n? ^oQX}.\
48.an acceptably low level 可接受水平 _lH:%E*
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 7/=r -
50.misstatements or omissions 错报或漏报 bI;u};v
51.aggregate 总计 uXGAcUx(
52.subsequent events 期后事项 -Y"2c,~pH
53.adjust the financial statements 调整财务报表 HXB &
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54.perform additional audit procedures 实施追加的审计程序 j3?@p5E(
55.audit risk 审计风险 6% c]{eTd9
56.detection risk 检查风险 ` a
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57.inappropriate audit opinion 不适当的审计意见 &6\E'bBt
58.material misstatement 重大的错报 0w2<2grQ
59.tolerable misstatement 可容忍错报 ]>+ teG: 4
60.the acceptable level of detection risk 可接受的检查风险 0o@eE3^
61.assessed level of material misstatement risk 重大错报风险的评估水平 ? a*yK8S
62.simall business 小规模企业 </D v?
63.accounting system 会计系统 -OgC. 6
64.test of control 控制测试 \gir
65.walk-through test 穿行测试 *u >[
66.communication 沟通 _ ^0UK|[
67.flow chart 流程图 N71%l
68.reperformance of internal control 重新执行 %:-2P
69.audit evidence 审计证据 Og2w]
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70.substantive procedures 实质性程序 @Rqn&tA8
71.assertions 认定 0n?^I>j
72.esistence 存在 qHYoQ.ke
73.occurrence 发生 ~#rmw6y
74.completeness 完整性 EBUCG"e
75.rights and obligations 权利和义务 &X}i%etp^2
76.valuation and allocation 计价和分摊 gF|u%_y-qt
77.cutoff 截止
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78.accuracy 准确性 AHP; N6Y6
79.classification 分类 j;&su=p"
80.inspection 检查 `jGG^w3
81.supervision of counting 监盘 q+ 9c81b
82.observation 观察 SivJaY%
83.confirmation 函证 J}VG4}L
84.computation 计算 _GL :4
85.analytical procedures 分析程序 *b(nX,e
86.vouch 核对 M+M\3U
87.trace 追查 &UX:KW`=
88.audit sampling 审计抽样 @aWd0e]
89.error 误差 T^nOv2@,
90.expected error 预期误差 vSJ#
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91.population 总体 +78cQqDY!
92.sampling risk 抽样风险 e6' y S81
93.non- sampling risk 非抽样风险 Cl!qd h6
94.sampling unit 抽样单位 &>Nw>V
95.statistical sampling 统计抽样 WP? AQD
96.tolerable error 可容忍误差 P?`a{sl.
97.the risk of under reliance 信赖不足风险 U{&gV~
98.the risk of over reliance 信赖过度风险 WQltUaF
99.the risk of incorrect rejection 误拒风险 bR83N
100. the risk of incorrect acceptance 误受风险 6"U$H$
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101.working trial balance 试算平衡表 -pm%F8{T]
102.index and cross-referencing 索引和交叉索引 89%#;C
103.cash receipt 现金收入 zHQSx7Ow 5
104.cash disbursement 现金支出 X:OU u;
105.bank statement 银行对账单 {bO
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106.bank reconciliation 银行存款余额调节表 ~:"//%M3l
107.balance sheet date 资产负债表日 "l-R|>6~
108.net realizable value 可变现净值 t`"pn <
109.storeroom 仓库 d01]5'f?o
110.sale invoice 销售发票 D'\gy
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111.price list 价目表 M:.0]'[s5
112.positive confirmation request 积极式询证函 T5+9#
113.negative confirmation request 消极式询证函 !s[[X5
114.purchase requisition 请购单 7SJtW`
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115.receiving report 验收报告 X32{y973hT
116.gross margin 毛利 63pd W/\j
117.manufacturing overhead 制造费用 2$yNryd
118.material requisition 领料单 o Yrg;]H
119.inventory-taking 存货盘点 9<1 dps=c
120.bond certificate 债券 HV8=b"D"
121.stock certificate 股票 7E\k97#G
122.audit report 审计报告 OCbwV7q:
123.entity 被审计单位 KWi P`h8
124.addressee of the audit report 审计报告的收件人 qPgny/(
125.unqualified opinion 无保留意见 (cm8x
126.qualified opinion 保留意见 G9r~ O#=gy
127.disclaimer of opinion 无法表示意见 =]W[{@P
128.adverse opinion 否定意见 9 kLA57
129 Auditors‘Report审计报告 ix_&<?8
130 internal audit内部审计 _'Hw` 0}s
131 public sector audit政府审计 D[p`1$E-1v
账项基础审计accounting number-based audit J42/S [Rt
风险导向审计方法risk-oriented audit approach u \o~'Jz
