1.audit 审计 -i8KJzPL f
2.attestation {J==y;dK
鉴证 fc+-/!v
3.credibility +fk*c[FG
可信赖程度 vb=]00c
4.audit of financial statements 财务报表审计 =R=V
5.agreed-upon procedures 执行商定程序 x/O;8^b
6.high levels of assurance 高水平保证 |E >h*Y
7.compilation 编制 %NQ%6B
8.reliability 可靠性 ~
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9.relevance 相关性 'u<e<hU
10.professional skepticism 职业谨慎 iI<c
11.objectivity 客观性 .~o{i_JH
12. professional competence 专业胜任能力 FFqK tj's
13.Senior/CPA-in-charge 项目经理 K(?V]Mxl6
14.audit engagement letter 业务约定书 ya&=UoI
15.recurring audit 连续审计 |<c9ZS+
16.the client 委托人 ^i8,9T'=
17.change CPA 更换注册会计师 MZz9R*_VS
18.the existing CPA 现任注册会计师 j~N*T XkC
19.the successor CPA 后任注册会计师 yF)J7a:U
20.the preceding CPA前任注册会计师 iW6O9~
21.issue the audit report 出具审计报告 5$=[x!x
22.expert 专家 Ixn|BCi60A
23.the board of directors 董事会 4<($Z
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24.knowledge of the entity‘ s business 了解被审计单位情况 "zcAYg^U
25.assess material misstatement risks评估重大错报风险 7
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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 @m5J%8>k
27.a general knowledge of ————- 初步了解―――的情况 :Vxt2@p{
28.a more knowledge of—————— 进一步了解的情况 4+hNP'e
29.the prior year‘s working papers 以前年度工作底稿 o:#jvi84F
30.minutes of meeting 会议纪要 5&8BO1V.
31.business risks 经营风险 G%s O{k7
32.appropriateness 适当性 3g;Y
33.accounting estimate 会计估计 %d+Fq=<
34.management representations 管理层声明 Doc zQc-U+
35.going concern assumption 持续经营假设 fZ-"._9UyH
36.audit plan 审计计划 ;((t|
37.significant audit areas 重点审计领域 $}(Z]z}O ;
38.error 错误 c= t4 gf
39.fraud舞弊 sGY}(9ED;
40.modified or additional procedures 修改或追加审计程序 %O9 Wm_%
41.misappropriation of assets 侵占资产 ,&,%B|gT]
42.transactions without substance 虚假交易 "9xJ},:-
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 wx
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45.materialiy 重要性 m
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46.exceed the materiality level 超过重要性水平 h>bjG
47.approach the materiality level 接近重要性水平 F qJ`d2E
48.an acceptably low level 可接受水平 ]lA}5
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 }`L;.9
50.misstatements or omissions 错报或漏报 Gs~eRcIB
51.aggregate 总计 s#5#WNzP
52.subsequent events 期后事项 _t-6m2A
53.adjust the financial statements 调整财务报表 l0G{{R0Y
54.perform additional audit procedures 实施追加的审计程序 #v(As)4^
55.audit risk 审计风险 8(n>99VVK
56.detection risk 检查风险 [,Ul
57.inappropriate audit opinion 不适当的审计意见 )vq}$W!:9
58.material misstatement 重大的错报 C5(XZscq
59.tolerable misstatement 可容忍错报 M%:\ ry4:
60.the acceptable level of detection risk 可接受的检查风险 e5AsX.kvB
61.assessed level of material misstatement risk 重大错报风险的评估水平 dXDyY
62.simall business 小规模企业 pbG-uH^
63.accounting system 会计系统 j?C[ids<
64.test of control 控制测试 ,$!fyi[;C
65.walk-through test 穿行测试 5:38}p9`
66.communication 沟通 C)m@/w
67.flow chart 流程图 N=u(
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68.reperformance of internal control 重新执行 IsT}T}p,t
69.audit evidence 审计证据 ^N7cX
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70.substantive procedures 实质性程序 y3(~8n
71.assertions 认定 cl`kd)"v
72.esistence 存在 (;g/
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73.occurrence 发生 IgJG,!>h
74.completeness 完整性 8cfsl lI
75.rights and obligations 权利和义务 c@,1?q1
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76.valuation and allocation 计价和分摊 x(>XM:|
77.cutoff 截止 @B0fRG y
78.accuracy 准确性 1
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79.classification 分类 +9LzDH
80.inspection 检查 b:9"nALg
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81.supervision of counting 监盘 B0RVtbK
82.observation 观察 [.l,#-vp
83.confirmation 函证 J_+2]X7n
84.computation 计算 ,&,XcbJ
85.analytical procedures 分析程序 ug}u>vQ>
86.vouch 核对 Zah<e6L
87.trace 追查 \gT({XU?
88.audit sampling 审计抽样 _l)3pm6
89.error 误差 !|9@f$Jv
90.expected error 预期误差 O\q6T7bfRW
91.population 总体 jKcl{',
92.sampling risk 抽样风险 @sa_/LH!K
93.non- sampling risk 非抽样风险 xTG5VBv
94.sampling unit 抽样单位 BV<_1WT}
95.statistical sampling 统计抽样 p}~Sgi
96.tolerable error 可容忍误差 F +5
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97.the risk of under reliance 信赖不足风险 DQObHB8L
98.the risk of over reliance 信赖过度风险 'ym Mu}q
99.the risk of incorrect rejection 误拒风险 nIOSP:'>
100. the risk of incorrect acceptance 误受风险 ~d<&OL
101.working trial balance 试算平衡表 ??Urm[Y.Z
102.index and cross-referencing 索引和交叉索引 j<WsFVS
103.cash receipt 现金收入 `+."X1
104.cash disbursement 现金支出 !`H!!Kg0L
105.bank statement 银行对账单 $2]>{g
106.bank reconciliation 银行存款余额调节表 wtL=^
107.balance sheet date 资产负债表日 gr!!pp;
108.net realizable value 可变现净值 Z9MU%*N
109.storeroom 仓库 q( EN]W],
110.sale invoice 销售发票 J10 /pS
111.price list 价目表 /V/)A\g
112.positive confirmation request 积极式询证函 t\:=|t,
113.negative confirmation request 消极式询证函 %Ze7d&
114.purchase requisition 请购单 ME>Sh~C\
115.receiving report 验收报告 4QC_zyTE
116.gross margin 毛利 6*1f -IbV
117.manufacturing overhead 制造费用 )~xH!%4F
118.material requisition 领料单 LGtw4'yr
119.inventory-taking 存货盘点 u>] )q7s
120.bond certificate 债券 D0_CDdW%7
121.stock certificate 股票 Dm?:j9o]g
122.audit report 审计报告 _b)Ie`a.H
123.entity 被审计单位 $BLd>gTzmv
124.addressee of the audit report 审计报告的收件人 CZ^
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125.unqualified opinion 无保留意见 5l
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126.qualified opinion 保留意见 4F -<j!
127.disclaimer of opinion 无法表示意见 wqjR-$c
128.adverse opinion 否定意见 $PlMyLu7jc
129 Auditors‘Report审计报告 <h|&7
130 internal audit内部审计 ]l=CiG4!M
131 public sector audit政府审计 #
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账项基础审计accounting number-based audit TQ~a5q
风险导向审计方法risk-oriented audit approach ',D%,N}J