1.audit 审计 F??gVa aj
2.attestation 1i;#cIG
鉴证 x+,:k=JMT
3.credibility E[c6*I
可信赖程度 P$&l1Mp
4.audit of financial statements 财务报表审计 'oF ('uR
5.agreed-upon procedures 执行商定程序 !M
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6.high levels of assurance 高水平保证 8Bx58$xRq
7.compilation 编制 \n^;r|J7k
8.reliability 可靠性 }[SYWJIc
9.relevance 相关性 9~4@AGL
10.professional skepticism 职业谨慎 |F&02f!]@
11.objectivity 客观性 `a9iq>
12. professional competence 专业胜任能力 ma@!"Z8S
13.Senior/CPA-in-charge 项目经理 !>EK
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14.audit engagement letter 业务约定书 3|4<SMm
15.recurring audit 连续审计 ?{wD%58^oG
16.the client 委托人 DJ|lel/'
17.change CPA 更换注册会计师 LU+}iA)
18.the existing CPA 现任注册会计师 - 9a4ej5
19.the successor CPA 后任注册会计师 deC
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20.the preceding CPA前任注册会计师 Qn)AS1pL+
21.issue the audit report 出具审计报告 u0nIr9
22.expert 专家 2Wr^#PY60
23.the board of directors 董事会 5'n$aFqI
24.knowledge of the entity‘ s business 了解被审计单位情况 M# cJ&+rP
25.assess material misstatement risks评估重大错报风险 +nL#c{
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 XUTsW,WC
27.a general knowledge of ————- 初步了解―――的情况 aq- |
28.a more knowledge of—————— 进一步了解的情况 T%w5%{dqJ
29.the prior year‘s working papers 以前年度工作底稿 [R<>3}50Y
30.minutes of meeting 会议纪要 >O~
31.business risks 经营风险 X u2+TK
32.appropriateness 适当性 r\FduyOXv
33.accounting estimate 会计估计 hpYW1kfQl
34.management representations 管理层声明 X}`39r.
35.going concern assumption 持续经营假设 XzPUll;ZU
36.audit plan 审计计划 )a<MW66
37.significant audit areas 重点审计领域 C~T*Wlk
38.error 错误 #?'@?0<6
39.fraud舞弊 %+ytX]E
40.modified or additional procedures 修改或追加审计程序 ~
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41.misappropriation of assets 侵占资产 |g1Pr9{wy
42.transactions without substance 虚假交易
9s?gI4XN
43.unusual pressures 异常压力 ^ LVKXr
44.the suspected noncompliance 涉嫌存在违法行为 %]N|?9L"=
45.materialiy 重要性 -@.FnFa
46.exceed the materiality level 超过重要性水平 LR3>_t
47.approach the materiality level 接近重要性水平 _}tPtHPa/
48.an acceptably low level 可接受水平 h;):TFiC
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 #dQFs]:F
50.misstatements or omissions 错报或漏报 5 hW#BB
51.aggregate 总计 =ba1::18
52.subsequent events 期后事项 Jv?EV,S/e
53.adjust the financial statements 调整财务报表 D/+l$aBz
54.perform additional audit procedures 实施追加的审计程序 f(
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55.audit risk 审计风险
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56.detection risk 检查风险 9K-,#a
57.inappropriate audit opinion 不适当的审计意见 ZP
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58.material misstatement 重大的错报 oj@=Cq':-
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 ;9'] na
61.assessed level of material misstatement risk 重大错报风险的评估水平 d
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62.simall business 小规模企业 :KS"&h{ SY
63.accounting system 会计系统 S2>$S^[U
64.test of control 控制测试 MhIHfW]b
65.walk-through test 穿行测试 dtig_s,)D
66.communication 沟通 p!K^Q3kO
67.flow chart 流程图 GU]kgwSfi
68.reperformance of internal control 重新执行 _}.WRFIJ@L
69.audit evidence 审计证据 C9*[/| T
70.substantive procedures 实质性程序 #44}Snz
71.assertions 认定 $@84nR{>
72.esistence 存在 -B #K}xL|x
73.occurrence 发生 . Ctd$
74.completeness 完整性 z>)lp$
75.rights and obligations 权利和义务 oWEzzMRz
76.valuation and allocation 计价和分摊 l[C_vUg
77.cutoff 截止 FsS.9
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78.accuracy 准确性 N_
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79.classification 分类 wQa,ol_p
80.inspection 检查 k]~$AaNq
81.supervision of counting 监盘 35 L\
82.observation 观察 Pk=0pHH8q
83.confirmation 函证 NDJP`FI
84.computation 计算 ^
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85.analytical procedures 分析程序 zx@L sp
86.vouch 核对 eKf5orN
87.trace 追查 &"7+k5O
88.audit sampling 审计抽样 wj5,_d)
89.error 误差 vOv"^
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90.expected error 预期误差 IkO[R1K
91.population 总体 rP
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92.sampling risk 抽样风险 g!OcWy)7
93.non- sampling risk 非抽样风险 '*^9'=
94.sampling unit 抽样单位 JL>DRIR%NV
95.statistical sampling 统计抽样 @FF80U4'
96.tolerable error 可容忍误差 |(CgX
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97.the risk of under reliance 信赖不足风险 <'\!
98.the risk of over reliance 信赖过度风险 X"7x_yOZ
99.the risk of incorrect rejection 误拒风险 6C\WX(@4
100. the risk of incorrect acceptance 误受风险 ~y"OyO i&
101.working trial balance 试算平衡表 =Aw`0
102.index and cross-referencing 索引和交叉索引 2sp4Mm
103.cash receipt 现金收入 J
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104.cash disbursement 现金支出 &.qLE
105.bank statement 银行对账单 trB-(B%5
106.bank reconciliation 银行存款余额调节表 ./^8L(
107.balance sheet date 资产负债表日 z[K)0@8 6
108.net realizable value 可变现净值 t+\<i8
109.storeroom 仓库 ~(B%E'
110.sale invoice 销售发票 {ft |*
111.price list 价目表 r! [Qpb-:
112.positive confirmation request 积极式询证函 l
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113.negative confirmation request 消极式询证函 5sNN:m
114.purchase requisition 请购单 /F6"uZSt4
115.receiving report 验收报告 q_9 8=fyE6
116.gross margin 毛利 5.D0 1?k
117.manufacturing overhead 制造费用 YMVi7D~;Q$
118.material requisition 领料单 |*M07Hc x
119.inventory-taking 存货盘点 fzOh3FO+
120.bond certificate 债券 ddd2w
121.stock certificate 股票 <$d2m6 J
122.audit report 审计报告 yXqC
123.entity 被审计单位 H )CoByaj
124.addressee of the audit report 审计报告的收件人 Z#D*HAd`
125.unqualified opinion 无保留意见 VLJ]OW8cO
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 IZ87Px>zL
128.adverse opinion 否定意见 #2"'tHf4
129 Auditors‘Report审计报告 @!}/$[hu1
130 internal audit内部审计 0d1!Q!PH3
131 public sector audit政府审计 1_l)$"
账项基础审计accounting number-based audit fjY:u,5V_
风险导向审计方法risk-oriented audit approach P1Eg%Y6