1.audit 审计 1q]V/V}
2.attestation \-a^8{.^E
鉴证 "*CQ<@+
3.credibility 2>Hl=bX
可信赖程度 sXDS_Q
4.audit of financial statements 财务报表审计 0%+S@_|
5.agreed-upon procedures 执行商定程序 zPEx;lO$
6.high levels of assurance 高水平保证 xQ\/6|
7.compilation 编制 YHAhF@&
8.reliability 可靠性
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9.relevance 相关性 G7yCGT)vQ
10.professional skepticism 职业谨慎 ~UA-GWb
11.objectivity 客观性 }J73{
12. professional competence 专业胜任能力 U+>!DtOYK
13.Senior/CPA-in-charge 项目经理 A&*lb7X
14.audit engagement letter 业务约定书 |b7v(Hx
15.recurring audit 连续审计 |Wd]:ijJ
16.the client 委托人 _U( b
17.change CPA 更换注册会计师 fDt#<f 4;
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 U\a.'K50F
20.the preceding CPA前任注册会计师 #_0OYL`(mE
21.issue the audit report 出具审计报告 nd*9vxM
22.expert 专家 {R%v4#nk
23.the board of directors 董事会 A;7p
24.knowledge of the entity‘ s business 了解被审计单位情况 f4YcZyBGv
25.assess material misstatement risks评估重大错报风险 [[2Zcz:
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 9g3e( z@
27.a general knowledge of ————- 初步了解―――的情况 0h/gqlTK1
28.a more knowledge of—————— 进一步了解的情况 `T7gfb%1-3
29.the prior year‘s working papers 以前年度工作底稿 R_ymTB}<t(
30.minutes of meeting 会议纪要 A:PQIcR;V
31.business risks 经营风险 Dg3Sn|!f
32.appropriateness 适当性 1;?n]L`T
33.accounting estimate 会计估计 (oTtnQ""+
34.management representations 管理层声明 FDBj<uXfM|
35.going concern assumption 持续经营假设 Aq674
36.audit plan 审计计划 oE\Cwd
37.significant audit areas 重点审计领域 C"}CD{<H]M
38.error 错误 1Z%^U ?
39.fraud舞弊 H_RV#BW&
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 tkX7yg>`
42.transactions without substance 虚假交易 @yiAi:v@
43.unusual pressures 异常压力 _^K)>
44.the suspected noncompliance 涉嫌存在违法行为 1><@$kVMm~
45.materialiy 重要性 xj`ni G
46.exceed the materiality level 超过重要性水平 r LQBaT7t#
47.approach the materiality level 接近重要性水平 qn)
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48.an acceptably low level 可接受水平 %\Dvng6$
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 tmT/4Ia
50.misstatements or omissions 错报或漏报 ,l/~epx4v)
51.aggregate 总计 8g0By;h;
52.subsequent events 期后事项 h6J0b_3h4
53.adjust the financial statements 调整财务报表 J
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54.perform additional audit procedures 实施追加的审计程序 g(Q)fw
55.audit risk 审计风险 uc;1{[5`1q
56.detection risk 检查风险 Y~z3fd
57.inappropriate audit opinion 不适当的审计意见 +g/TDwyVH
58.material misstatement 重大的错报 ;[@);-9q
59.tolerable misstatement 可容忍错报 Wy1#K)LRb
60.the acceptable level of detection risk 可接受的检查风险 _~~:@fy
61.assessed level of material misstatement risk 重大错报风险的评估水平 =nPIGI72VO
62.simall business 小规模企业 *nJy
63.accounting system 会计系统 ^ [FK<9
64.test of control 控制测试 YZ>L\
65.walk-through test 穿行测试 Su.imM!
66.communication 沟通 );EW(7KeL
67.flow chart 流程图 n^vL9n_N
68.reperformance of internal control 重新执行 'YQ^K`lV
69.audit evidence 审计证据 .}IxZM[}D
70.substantive procedures 实质性程序 /zxLnT;
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71.assertions 认定 (=#[om(A
72.esistence 存在 uP|Py.+
73.occurrence 发生 ,liFo.kT8%
74.completeness 完整性 .U}"ONd9e
75.rights and obligations 权利和义务 ;MRK*sfw{
76.valuation and allocation 计价和分摊 8 KDF*%7'
77.cutoff 截止 Rdb[{Ruxb
78.accuracy 准确性 !J#oN+AR
79.classification 分类 ]?KTw8j}
80.inspection 检查 WRa1VU&f
81.supervision of counting 监盘 'Mp8!9=&
82.observation 观察 :
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83.confirmation 函证 `zf,$67>1
84.computation 计算 Tx+!D'>
85.analytical procedures 分析程序 `N<6)MX3>g
86.vouch 核对 +5:Dy,F=
87.trace 追查 hF m_`J&"
88.audit sampling 审计抽样 z}Y23W&sX
89.error 误差 E
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90.expected error 预期误差 `N;}Gf-'
91.population 总体 ,Sz`$'^c
92.sampling risk 抽样风险 >i&"{GZ
93.non- sampling risk 非抽样风险 73/DOF
94.sampling unit 抽样单位 bUv}({
95.statistical sampling 统计抽样 Vo1,{"k
96.tolerable error 可容忍误差 z=\y)'b
97.the risk of under reliance 信赖不足风险 n*(9:y=l1
98.the risk of over reliance 信赖过度风险 RbOEXH*]
99.the risk of incorrect rejection 误拒风险 g2?kC^=z=
100. the risk of incorrect acceptance 误受风险 ~!V5Ug_2
101.working trial balance 试算平衡表 0)<\jo1 F
102.index and cross-referencing 索引和交叉索引 d,%e?8x5
103.cash receipt 现金收入 ^a>3U l{
104.cash disbursement 现金支出 Myj
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105.bank statement 银行对账单 ,<Ag&*YE4
106.bank reconciliation 银行存款余额调节表 P:lmQHls+
107.balance sheet date 资产负债表日 )I~U&sT\/
108.net realizable value 可变现净值 FYOQ}N
109.storeroom 仓库 {@1;kG
110.sale invoice 销售发票 uGXN ciEp`
111.price list 价目表 tO?NbW cp
112.positive confirmation request 积极式询证函 8x)&4o@
113.negative confirmation request 消极式询证函 hk5[ N=
114.purchase requisition 请购单 ,)&ansN
115.receiving report 验收报告
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116.gross margin 毛利 .qd/ft2
117.manufacturing overhead 制造费用 J#1-Le8@
118.material requisition 领料单 [ADSGnw
119.inventory-taking 存货盘点 Uz4!O
120.bond certificate 债券 c+BD37S
121.stock certificate 股票 OBnf5*eJ
122.audit report 审计报告 0f_+h %%=
123.entity 被审计单位 T<o^f
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124.addressee of the audit report 审计报告的收件人 i`nmA-Zj[
125.unqualified opinion 无保留意见 ,(&p"O":
126.qualified opinion 保留意见 Uzi.CYVs%
127.disclaimer of opinion 无法表示意见 dnwTD\),
128.adverse opinion 否定意见 Ym% $!#
129 Auditors‘Report审计报告 96(3ilAt
130 internal audit内部审计 !g`^<y!
131 public sector audit政府审计 +6zW(Ql/
账项基础审计accounting number-based audit Ux/|D_rlf
风险导向审计方法risk-oriented audit approach "=0(a)01p: