1.audit 审计 ?MPM@9
2.attestation >6@*%LM
鉴证 ~lzV=c$t
3.credibility
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可信赖程度 C'
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4.audit of financial statements 财务报表审计 'B
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5.agreed-upon procedures 执行商定程序 'i%Azzv
6.high levels of assurance 高水平保证 i6h:%n]Io
7.compilation 编制 !Z<GUblt
8.reliability 可靠性 KVSy^-."
9.relevance 相关性 `g6ZhG:W
10.professional skepticism 职业谨慎 C.C\(2- Rr
11.objectivity 客观性 _U.8
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12. professional competence 专业胜任能力 23U9+
13.Senior/CPA-in-charge 项目经理 c_kxjzA#
14.audit engagement letter 业务约定书 V}'|a<8kVv
15.recurring audit 连续审计 U:J~Oy_Z
16.the client 委托人 Zdr
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17.change CPA 更换注册会计师 IgLP=mqcWK
18.the existing CPA 现任注册会计师 ?F(t`0=
19.the successor CPA 后任注册会计师 q^n6"&;*
20.the preceding CPA前任注册会计师 V.1sb
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21.issue the audit report 出具审计报告 r&o%n5B
22.expert 专家 ;k (}~_
23.the board of directors 董事会 tCI8\~
24.knowledge of the entity‘ s business 了解被审计单位情况 <Zl0$~B:5
25.assess material misstatement risks评估重大错报风险 ^NHQ[4I
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 [77]0V7
27.a general knowledge of ————- 初步了解―――的情况 .^,fw=T|1
28.a more knowledge of—————— 进一步了解的情况 8ftLYMX@
29.the prior year‘s working papers 以前年度工作底稿 SXwgn >
30.minutes of meeting 会议纪要 \%mR*J+
31.business risks 经营风险 (xG#D;M0
32.appropriateness 适当性 1[} =,uaM
33.accounting estimate 会计估计 Mf%/t HK
34.management representations 管理层声明 (|(Y;%>-v
35.going concern assumption 持续经营假设 oT\B-lx
36.audit plan 审计计划 E@0wt^
37.significant audit areas 重点审计领域 E4T?8TO$o%
38.error 错误 pZlBpGQf
39.fraud舞弊 !CPv{c`|qg
40.modified or additional procedures 修改或追加审计程序 D<5gdIw
41.misappropriation of assets 侵占资产 (J\D"4
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42.transactions without substance 虚假交易 I]~xs0$4#
43.unusual pressures 异常压力 =y0!-y
44.the suspected noncompliance 涉嫌存在违法行为 )WwysGkqol
45.materialiy 重要性 Tk|0
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46.exceed the materiality level 超过重要性水平 PcM:0(,G
47.approach the materiality level 接近重要性水平 *h@nAB\3
48.an acceptably low level 可接受水平 G?<L{J2"Q
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 iBV*GW
50.misstatements or omissions 错报或漏报 lY?TF
51.aggregate 总计 <!5N=-
52.subsequent events 期后事项 cK@O)Ko}
53.adjust the financial statements 调整财务报表 tE(x8>5A:
54.perform additional audit procedures 实施追加的审计程序 XxB*lX
55.audit risk 审计风险 Af5In9WB5
56.detection risk 检查风险 UF,T
57.inappropriate audit opinion 不适当的审计意见 hy
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58.material misstatement 重大的错报 g#Zb}
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59.tolerable misstatement 可容忍错报 &7E 0H{
60.the acceptable level of detection risk 可接受的检查风险 S8.nM
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61.assessed level of material misstatement risk 重大错报风险的评估水平 rouD"cy
62.simall business 小规模企业 T_5 E
63.accounting system 会计系统 @2YO_rL[
64.test of control 控制测试 &y3_>!L
65.walk-through test 穿行测试 Wq&TbWR
66.communication 沟通 ln3x1^!
67.flow chart 流程图 a[lE9JA;|
68.reperformance of internal control 重新执行 cvn,&G-`
69.audit evidence 审计证据 [M FV:Z
70.substantive procedures 实质性程序 *v8Cj(69
71.assertions 认定 .zBSjh_=H
72.esistence 存在 1?E\2t&K
73.occurrence 发生 1V FAfv%}
74.completeness 完整性 {7Dc(gNS
75.rights and obligations 权利和义务 q^(A6W
76.valuation and allocation 计价和分摊 _ky!4^B
77.cutoff 截止 pC_2_,6$
78.accuracy 准确性 C\$7C5/
79.classification 分类 FRs5 Pb1
80.inspection 检查 gl2~6"dc
81.supervision of counting 监盘 l]oGhM;
82.observation 观察 m[ifcDZ(e
83.confirmation 函证 c6BaC@2
84.computation 计算 4&$hBn=!
85.analytical procedures 分析程序 V9B $_j4
86.vouch 核对 i"Ct}7i
87.trace 追查 B:^5W{
88.audit sampling 审计抽样 N<$uAns
89.error 误差 eHPGzNXb
90.expected error 预期误差 w`F}3zm
91.population 总体 *!C^L"i
92.sampling risk 抽样风险 34s:|w6y
93.non- sampling risk 非抽样风险 j><.tA~i
94.sampling unit 抽样单位 @>X."QbE
95.statistical sampling 统计抽样 dgX 0\lKpf
96.tolerable error 可容忍误差 pg4M$;ED
97.the risk of under reliance 信赖不足风险 JfKl=vg
98.the risk of over reliance 信赖过度风险 s49AF
99.the risk of incorrect rejection 误拒风险 +~w '?vNc
100. the risk of incorrect acceptance 误受风险 *Z)`:Gae
101.working trial balance 试算平衡表 ]#3=GFs/
102.index and cross-referencing 索引和交叉索引 ,h8)5Mj/J
103.cash receipt 现金收入 #G)ZhgB^
104.cash disbursement 现金支出 0fi+tc30
105.bank statement 银行对账单 /SlCcozFL~
106.bank reconciliation 银行存款余额调节表 `lcpUWn
107.balance sheet date 资产负债表日 Bk?M F6
108.net realizable value 可变现净值 89'nbg
109.storeroom 仓库 O?8G
110.sale invoice 销售发票 cN&b$8O=%
111.price list 价目表 Rqvm%sAi
112.positive confirmation request 积极式询证函 xU67ztS'E'
113.negative confirmation request 消极式询证函 )7c^@I;7
114.purchase requisition 请购单 bG2!5m4L
115.receiving report 验收报告 7Py8!
116.gross margin 毛利 `P :-a7_
117.manufacturing overhead 制造费用 olK%TM[Y
118.material requisition 领料单 F
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119.inventory-taking 存货盘点 &*/X*!_HK
120.bond certificate 债券 {
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121.stock certificate 股票 BuK 82
122.audit report 审计报告 el+euOV
123.entity 被审计单位 ==UH)o`?8
124.addressee of the audit report 审计报告的收件人 mQo]k
125.unqualified opinion 无保留意见 3YA !2
126.qualified opinion 保留意见 {,P&05iSi
127.disclaimer of opinion 无法表示意见 JMO"(?
128.adverse opinion 否定意见 E$smr\
129 Auditors‘Report审计报告 }tc,3>/
130 internal audit内部审计 ,+zLFQC0@
131 public sector audit政府审计 -kQ{~">w
账项基础审计accounting number-based audit s&8QRI.
风险导向审计方法risk-oriented audit approach *K-,<hJ#L