1.audit 审计 q-k~L\Ys
2.attestation K0YUN^St
鉴证 _,G^#$pH
3.credibility MhaoD5*9
可信赖程度 #<4/ * < 5
4.audit of financial statements 财务报表审计 H.H$5(?O
5.agreed-upon procedures 执行商定程序 da,;IE{1u
6.high levels of assurance 高水平保证 4Iq-4
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7.compilation 编制 zfexaf!
8.reliability 可靠性 li`4&<WGC
9.relevance 相关性 2{`[<w
10.professional skepticism 职业谨慎 0P%,1M3d
11.objectivity 客观性 $h)VKW^\
12. professional competence 专业胜任能力 VK
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13.Senior/CPA-in-charge 项目经理 @/DHfs 4O
14.audit engagement letter 业务约定书 [WAnII
15.recurring audit 连续审计 (*X SrQ
16.the client 委托人 "&Y5Nh
17.change CPA 更换注册会计师 u` j9m@`
18.the existing CPA 现任注册会计师 *!W<yNrR
19.the successor CPA 后任注册会计师 |cBeyqr
20.the preceding CPA前任注册会计师 dM^1O-K:
21.issue the audit report 出具审计报告 Q^Lk^PP7
22.expert 专家 3%J7_e'
23.the board of directors 董事会 (mvzGXNz4
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 '7j!B1K-
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 <gtqwH]
27.a general knowledge of ————- 初步了解―――的情况 PrZs@ Y
28.a more knowledge of—————— 进一步了解的情况 'TdO6
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29.the prior year‘s working papers 以前年度工作底稿 X-mhz3Q&a
30.minutes of meeting 会议纪要 'x{E#4A
31.business risks 经营风险 D{Rk9MKkE
32.appropriateness 适当性 j/h>G,>T=
33.accounting estimate 会计估计 U`-]U2"
34.management representations 管理层声明 Kx@Papn|6
35.going concern assumption 持续经营假设 X
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36.audit plan 审计计划 .dr-I7&!
37.significant audit areas 重点审计领域 SFaG`
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38.error 错误 a2vZ'
39.fraud舞弊 'T_Vm%
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40.modified or additional procedures 修改或追加审计程序 HK/T`p#
41.misappropriation of assets 侵占资产 BB)(#yoi
42.transactions without substance 虚假交易 +)cjW"9
43.unusual pressures 异常压力 E#T6rd P
44.the suspected noncompliance 涉嫌存在违法行为 2y"|l
45.materialiy 重要性 c-ud $0)c
46.exceed the materiality level 超过重要性水平 zdh&,!] F6
47.approach the materiality level 接近重要性水平 F(5(cr 7K
48.an acceptably low level 可接受水平 vnrP;T=^
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 yH:gFEJ:x
50.misstatements or omissions 错报或漏报 O:hCUr
51.aggregate 总计 ar#Xe;T!
52.subsequent events 期后事项 Alh"ZT^*
53.adjust the financial statements 调整财务报表 c[n4{q1
54.perform additional audit procedures 实施追加的审计程序 Q^_*&},V
55.audit risk 审计风险 >w}5\4j
56.detection risk 检查风险 W-ctx"9DS
57.inappropriate audit opinion 不适当的审计意见 z;F6:aBa
58.material misstatement 重大的错报 P*\h)F/3}t
59.tolerable misstatement 可容忍错报 ._$tNGI4
60.the acceptable level of detection risk 可接受的检查风险
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61.assessed level of material misstatement risk 重大错报风险的评估水平 p3N/"t&>
62.simall business 小规模企业 RdtF5#\z
63.accounting system 会计系统 m&36$>r=
64.test of control 控制测试 |hlc#t?
65.walk-through test 穿行测试 <NVSF6`
66.communication 沟通 a#_=c>h;
67.flow chart 流程图 )uJu.foE
68.reperformance of internal control 重新执行 ]l~TI8gC
69.audit evidence 审计证据 y!,Ly_x$@
70.substantive procedures 实质性程序 [RqL0EP
71.assertions 认定 aSy^(WN8
72.esistence 存在 qVpV ZH!
73.occurrence 发生 DviR D[+q"
74.completeness 完整性 X`n)]~
75.rights and obligations 权利和义务 /&`sB|
76.valuation and allocation 计价和分摊 7v8V0Gp
77.cutoff 截止 tt=JvI9>
78.accuracy 准确性 \*(A1Vk
79.classification 分类 1_aUU,|.
80.inspection 检查 eMDO;q
81.supervision of counting 监盘 Hfw*\=p
82.observation 观察 5,;>b^gXY`
83.confirmation 函证 Q=+*OQV29
84.computation 计算 +5>*$L%8T`
85.analytical procedures 分析程序 ";PW#VHC
86.vouch 核对 B]""%&! O
87.trace 追查 3b#eB
88.audit sampling 审计抽样 +Ui @3Q
89.error 误差 v*&WxP^Gm
90.expected error 预期误差 S*5hO) C
91.population 总体 ]V4
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92.sampling risk 抽样风险 C1V@\mRi
93.non- sampling risk 非抽样风险 M`~U
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94.sampling unit 抽样单位 zHEH?xZ6sD
95.statistical sampling 统计抽样 C}= *%S
96.tolerable error 可容忍误差 bGO[P<<
97.the risk of under reliance 信赖不足风险 'DDlX3W-
98.the risk of over reliance 信赖过度风险 #2XX [d%
99.the risk of incorrect rejection 误拒风险 |v'_Co0ki
100. the risk of incorrect acceptance 误受风险 [X"F}ph
101.working trial balance 试算平衡表 AxsTB9/
102.index and cross-referencing 索引和交叉索引 D #`o
103.cash receipt 现金收入 "k0b j>
104.cash disbursement 现金支出 9Ez>srH(
105.bank statement 银行对账单 jIzkI)WC|
106.bank reconciliation 银行存款余额调节表 ./iC
107.balance sheet date 资产负债表日 g"F&~y/p
108.net realizable value 可变现净值 #%=6DHsK
109.storeroom 仓库 D<DSK~
110.sale invoice 销售发票 O/|,rAE
111.price list 价目表 Zs$Qo->F
112.positive confirmation request 积极式询证函 0pC}+
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113.negative confirmation request 消极式询证函 4IT`8n~
114.purchase requisition 请购单 ixf~3Y8
115.receiving report 验收报告 NQFMExg,
116.gross margin 毛利 _~{Nco7T
117.manufacturing overhead 制造费用 -_p +4tV
118.material requisition 领料单 0|D^_1W`R
119.inventory-taking 存货盘点 8n[6BF);
120.bond certificate 债券 I"4Lma
121.stock certificate 股票 vz[-8 m:f
122.audit report 审计报告 FK^JC
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123.entity 被审计单位 G>>`j2:y
124.addressee of the audit report 审计报告的收件人 N 9.$--X}D
125.unqualified opinion 无保留意见 _N-.=86*
126.qualified opinion 保留意见 nQ$4W
127.disclaimer of opinion 无法表示意见 "X.JD
128.adverse opinion 否定意见 _`H2CXGg
129 Auditors‘Report审计报告 /F(wb_!
130 internal audit内部审计 #TXN\YNP
131 public sector audit政府审计 (
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账项基础审计accounting number-based audit <#[_S$54
风险导向审计方法risk-oriented audit approach #lf3$Tm D