1.audit 审计 PlCj<b1D:
2.attestation [pInF
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鉴证 ^!gq_x
3.credibility <>)N$$Rx&
可信赖程度 `\f 3Ij,
4.audit of financial statements 财务报表审计 5]n\E?V'L
5.agreed-upon procedures 执行商定程序 bAwKmk9C
6.high levels of assurance 高水平保证 kT:I.,N
7.compilation 编制 : [7O=[pk
8.reliability 可靠性 QQv%>=_`
9.relevance 相关性 hw(\3h()
10.professional skepticism 职业谨慎 Fm*npK
11.objectivity 客观性 !s:e
12. professional competence 专业胜任能力 3 FV -&Y
13.Senior/CPA-in-charge 项目经理 kpxGC,I^*.
14.audit engagement letter 业务约定书 $lq.*UQ;0
15.recurring audit 连续审计 c3r`T{Kf
16.the client 委托人 ZB`d&!W>
17.change CPA 更换注册会计师 <y?=;54a
18.the existing CPA 现任注册会计师 na"!"C
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19.the successor CPA 后任注册会计师 bkS"]q)>
20.the preceding CPA前任注册会计师 I&31jn_o
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21.issue the audit report 出具审计报告 A0:rn\$l3
22.expert 专家 u
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23.the board of directors 董事会 fH$#vRcq
24.knowledge of the entity‘ s business 了解被审计单位情况 e5
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25.assess material misstatement risks评估重大错报风险 n>w<v
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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 P^tTg
27.a general knowledge of ————- 初步了解―――的情况 >F s/Wet
28.a more knowledge of—————— 进一步了解的情况 eTuKu(0
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29.the prior year‘s working papers 以前年度工作底稿 *QV"o{V
30.minutes of meeting 会议纪要 'C]Yh
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31.business risks 经营风险 is~2{:
32.appropriateness 适当性 D:/
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33.accounting estimate 会计估计 ZvMU3])u
34.management representations 管理层声明 9bspf {
35.going concern assumption 持续经营假设 Rc
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36.audit plan 审计计划 9g>)7Ne
37.significant audit areas 重点审计领域 Wky9wr:g
38.error 错误 ? ^W1WEBm
39.fraud舞弊 T6QRr}8`/J
40.modified or additional procedures 修改或追加审计程序 r$8'1s37`
41.misappropriation of assets 侵占资产 *0to,$ n
42.transactions without substance 虚假交易 4QTHBT+2`
43.unusual pressures 异常压力 tRZ4\Bu
44.the suspected noncompliance 涉嫌存在违法行为 dvU{U@:sz
45.materialiy 重要性 m(*rMO>_
46.exceed the materiality level 超过重要性水平 U7?v4O]D[
47.approach the materiality level 接近重要性水平 {/H<_
48.an acceptably low level 可接受水平 kwL|gO1L
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 |`t 6lVO,Z
50.misstatements or omissions 错报或漏报 ml<tH2Qx3C
51.aggregate 总计 Tjhy@3
52.subsequent events 期后事项 ],k~t5+
53.adjust the financial statements 调整财务报表 IWq#W(yM
54.perform additional audit procedures 实施追加的审计程序 gWzslgO6
55.audit risk 审计风险 P^Owgr=Y
56.detection risk 检查风险 N9-7YQ`D
57.inappropriate audit opinion 不适当的审计意见 oLh ,F"nB
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 ".N+n
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60.the acceptable level of detection risk 可接受的检查风险 X6r0+D5AvB
61.assessed level of material misstatement risk 重大错报风险的评估水平 6(rN(C
62.simall business 小规模企业 ?_i>Kx
63.accounting system 会计系统 {(!JYz~P
64.test of control 控制测试 6-fv<Pn
65.walk-through test 穿行测试 )*>wa%[-q
66.communication 沟通 IE
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67.flow chart 流程图 q\]X1N
68.reperformance of internal control 重新执行 $`55 E(
69.audit evidence 审计证据 &29jg_'W
70.substantive procedures 实质性程序 Hd\V?#H
71.assertions 认定 :C(/yg
72.esistence 存在 )c{>@WM~
73.occurrence 发生 dpw-a4o}
74.completeness 完整性 !Yv_V]u=
75.rights and obligations 权利和义务 uVCH<6Cp
76.valuation and allocation 计价和分摊 PPr Pj^%z=
77.cutoff 截止 #Uu,yHMv:;
78.accuracy 准确性 t`+A;%=K]
79.classification 分类 hHU=lnO
80.inspection 检查 X<$Tn60,
81.supervision of counting 监盘 oDMPYkpTu
82.observation 观察 ,>h"~X
83.confirmation 函证 k#Sr; "
84.computation 计算 C| ~A]wc=
85.analytical procedures 分析程序 !>n!Q*\(Ov
86.vouch 核对 G<n75!
87.trace 追查 9<.O=-1~
88.audit sampling 审计抽样 e,/]]E/o
89.error 误差 TZ5TkE;1
90.expected error 预期误差 n@RmH>"
91.population 总体 H3<tsK=:
92.sampling risk 抽样风险 P:4"~]}
93.non- sampling risk 非抽样风险 hm! J@
94.sampling unit 抽样单位 Z%]K,9K
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 :J]'c}
97.the risk of under reliance 信赖不足风险 A}(]J!rc
98.the risk of over reliance 信赖过度风险 N*}soMPV^.
99.the risk of incorrect rejection 误拒风险 m0TV i] v
100. the risk of incorrect acceptance 误受风险 *VsVCUCz5*
101.working trial balance 试算平衡表 6/mz.,g2
102.index and cross-referencing 索引和交叉索引 ~p?ArZb
103.cash receipt 现金收入 X]p3?
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104.cash disbursement 现金支出 9 A ?{}c
105.bank statement 银行对账单 j'z#V_S
106.bank reconciliation 银行存款余额调节表 /DHgwpJ
107.balance sheet date 资产负债表日 <-`.u`
108.net realizable value 可变现净值 W3tin3__
109.storeroom 仓库 E5n7
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110.sale invoice 销售发票 kk-<+R2
111.price list 价目表 KD &nLm!
112.positive confirmation request 积极式询证函 J 7R(X
113.negative confirmation request 消极式询证函 /B@{w-N
114.purchase requisition 请购单 LBCH7@V1yR
115.receiving report 验收报告 (yqe4
116.gross margin 毛利 ["EXSptB
117.manufacturing overhead 制造费用 C!*!n^qA
118.material requisition 领料单 v"o"
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119.inventory-taking 存货盘点 i"0Bc{cQ
120.bond certificate 债券 s Z[[ymu8
121.stock certificate 股票 ~{/M_
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122.audit report 审计报告 iAu/ t
123.entity 被审计单位 KUUA
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124.addressee of the audit report 审计报告的收件人 CvY+b^ ;
125.unqualified opinion 无保留意见 Kq3c Kp4
126.qualified opinion 保留意见 &L+uu',M0c
127.disclaimer of opinion 无法表示意见 "CJ~BJI%
128.adverse opinion 否定意见 8~C_ng-wn
129 Auditors‘Report审计报告 H~+A6g]T
130 internal audit内部审计 e
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131 public sector audit政府审计 ~Kw#^.$3T
账项基础审计accounting number-based audit .d1ff];
风险导向审计方法risk-oriented audit approach u[b |QR=5