1.audit 审计 v]JET9hY
2.attestation a-5UG#o
鉴证 DksYKv
3.credibility g5BL"Dn
可信赖程度 j;$f[@0o
4.audit of financial statements 财务报表审计 }0~$^J
5.agreed-upon procedures 执行商定程序 s'O%@/;J
6.high levels of assurance 高水平保证 &H_/`Z]Q
7.compilation 编制 W83d$4\d
8.reliability 可靠性 a$
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9.relevance 相关性 piIZ*@'
10.professional skepticism 职业谨慎 rpk8
11.objectivity 客观性 Z@Rqm:e
12. professional competence 专业胜任能力 Y58H.P
13.Senior/CPA-in-charge 项目经理 SiNgV\('U
14.audit engagement letter 业务约定书 GzEw~JAs
15.recurring audit 连续审计 eKP>}`
16.the client 委托人 za>%hZf\
17.change CPA 更换注册会计师 CW`^fI9H
18.the existing CPA 现任注册会计师 `=Mk6$%Cs
19.the successor CPA 后任注册会计师 cg )(L;
20.the preceding CPA前任注册会计师 n%r>W^2j
21.issue the audit report 出具审计报告 DzC`yWstP
22.expert 专家 pIIp61=$
23.the board of directors 董事会 5?3 v;B6
24.knowledge of the entity‘ s business 了解被审计单位情况 mmQC9nZ
25.assess material misstatement risks评估重大错报风险 hn .(pI1
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 mjOxmwo
27.a general knowledge of ————- 初步了解―――的情况 <v ub
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28.a more knowledge of—————— 进一步了解的情况 [,bJKz)a
29.the prior year‘s working papers 以前年度工作底稿 o.$48h
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30.minutes of meeting 会议纪要 uNewWtUb(
31.business risks 经营风险 4#t'1tzu#
32.appropriateness 适当性 =u0=)\0@r
33.accounting estimate 会计估计 dC<%D'L*
34.management representations 管理层声明 ~ESw* 6s9
35.going concern assumption 持续经营假设 !fs ~ >
36.audit plan 审计计划 "]^U(m>f
37.significant audit areas 重点审计领域 Tw
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38.error 错误 hl[<o<`Q
39.fraud舞弊 czw:xG!&
40.modified or additional procedures 修改或追加审计程序 }[%F
41.misappropriation of assets 侵占资产 xK8m\=#
42.transactions without substance 虚假交易 Qfe u3AT
43.unusual pressures 异常压力 9u~C?w
44.the suspected noncompliance 涉嫌存在违法行为 %X\J%Fj
45.materialiy 重要性 :qS~"@ ?<
46.exceed the materiality level 超过重要性水平 S|d /?}C|e
47.approach the materiality level 接近重要性水平 M5[#YG'FlQ
48.an acceptably low level 可接受水平
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 W}F~vx.
50.misstatements or omissions 错报或漏报 j gV^{8qG
51.aggregate 总计 TaF*ZT2
52.subsequent events 期后事项 :Gz$(!j1.'
53.adjust the financial statements 调整财务报表 2 U%t
54.perform additional audit procedures 实施追加的审计程序 pg!mOyn
55.audit risk 审计风险 qV=O;
56.detection risk 检查风险 =Q"thsR
57.inappropriate audit opinion 不适当的审计意见 Ym%#"
58.material misstatement 重大的错报 Q3r]T.].h
59.tolerable misstatement 可容忍错报 Z=hn}QY.(
60.the acceptable level of detection risk 可接受的检查风险 va~:Ivl-)
61.assessed level of material misstatement risk 重大错报风险的评估水平 &=zJ MGa
62.simall business 小规模企业 %AV3eqghCg
63.accounting system 会计系统 z@~ZMk
64.test of control 控制测试 y;0Zk~R$
65.walk-through test 穿行测试 c[1{>z{G
66.communication 沟通 M|y!,/'
67.flow chart 流程图 WKr4S<B8mr
68.reperformance of internal control 重新执行 yR F+
69.audit evidence 审计证据 bil>;&h
70.substantive procedures 实质性程序 :A#'8xE/
71.assertions 认定 5m;pHgkb
72.esistence 存在 X:FyNUa
73.occurrence 发生 IL Nghtm-
74.completeness 完整性 ")boY/ P/w
75.rights and obligations 权利和义务 NgGpLdaC2v
76.valuation and allocation 计价和分摊 <q MX,h2
77.cutoff 截止 cLp9|y0r
78.accuracy 准确性 *~`oA~-Q
79.classification 分类 a"+/fC`
80.inspection 检查 @8YuMD;
81.supervision of counting 监盘 8}z PDs
82.observation 观察 Ty 6 XU!
83.confirmation 函证 ^wIP`dn
84.computation 计算 1_~'?'&^
85.analytical procedures 分析程序 5W{|?l{
86.vouch 核对 1^Q!EV
87.trace 追查 p<VW;1bt5
88.audit sampling 审计抽样 NFU=PS$
89.error 误差 ^[HX#JJ~
90.expected error 预期误差 r|jBKq~
91.population 总体 Rlr[uU_
92.sampling risk 抽样风险 3,+UsB%
93.non- sampling risk 非抽样风险 $YBH;^#
94.sampling unit 抽样单位 Xp^>SSt:4
95.statistical sampling 统计抽样 ' ]Km%uwL
96.tolerable error 可容忍误差 yC}x6xG
97.the risk of under reliance 信赖不足风险 "Q23s"
98.the risk of over reliance 信赖过度风险 RvW>kATb_F
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 v|kL7t)}
102.index and cross-referencing 索引和交叉索引 :Ea]baM"
103.cash receipt 现金收入 yErvgf
104.cash disbursement 现金支出 qyzeAK\Ia
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 zHj_q%A
107.balance sheet date 资产负债表日 @iz6)2z
108.net realizable value 可变现净值 piUfvw
109.storeroom 仓库 &kOb#\11u
110.sale invoice 销售发票 FLlL0Gu
111.price list 价目表 7`X9s~B
112.positive confirmation request 积极式询证函 I'cM\^/h
113.negative confirmation request 消极式询证函 %8L5uMx
114.purchase requisition 请购单 TLzcQ |
115.receiving report 验收报告 !91<K{#A{
116.gross margin 毛利 hWu#}iN
117.manufacturing overhead 制造费用 j%&^qD,
118.material requisition 领料单 ;/nR[sibN
119.inventory-taking 存货盘点 [TpW$E0H
120.bond certificate 债券 i
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121.stock certificate 股票 -aMwC5iR@
122.audit report 审计报告 !FnH;
123.entity 被审计单位 3412znM&
124.addressee of the audit report 审计报告的收件人 t#J
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125.unqualified opinion 无保留意见 Neb%D8/Kn
126.qualified opinion 保留意见 4VL]v9
127.disclaimer of opinion 无法表示意见 lO|H:7
128.adverse opinion 否定意见 HaamLu
129 Auditors‘Report审计报告 Y|i!\Ae
130 internal audit内部审计 ;,&1
131 public sector audit政府审计 )@Yr HS4
账项基础审计accounting number-based audit 80M4~'3
风险导向审计方法risk-oriented audit approach >G+?X+9