1.audit 审计 PPIO<K 3`
2.attestation MGt>:&s(]
鉴证 IDFzyg_
3.credibility EwA*
可信赖程度 Qz#By V:
4.audit of financial statements 财务报表审计 Ve&_NVPrd
5.agreed-upon procedures 执行商定程序 ?4Rd4sIM$u
6.high levels of assurance 高水平保证 RLB"}&SF]
7.compilation 编制 r9'[7b1l
8.reliability 可靠性 \y]K]iv
9.relevance 相关性 e5P9P%1w
10.professional skepticism 职业谨慎 G2)F<Y
11.objectivity 客观性 ,f$P[c
12. professional competence 专业胜任能力 NR1M W^R
13.Senior/CPA-in-charge 项目经理 orH6R8P]
14.audit engagement letter 业务约定书 40h$-
VYT/
15.recurring audit 连续审计 Zd>sdS`#r
16.the client 委托人 fe98Y-e
17.change CPA 更换注册会计师 9&AO
18.the existing CPA 现任注册会计师 RO,TNS~
19.the successor CPA 后任注册会计师 nW7: ]
20.the preceding CPA前任注册会计师 hRu}P"
21.issue the audit report 出具审计报告 \\#D!q*
22.expert 专家 ng!cK<p
23.the board of directors 董事会 "g&f:[a/
24.knowledge of the entity‘ s business 了解被审计单位情况 _#:7S
sJ
25.assess material misstatement risks评估重大错报风险 3WGE T[3
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 `cXLa=B)9
27.a general knowledge of ————- 初步了解―――的情况 "T5oUy&i
28.a more knowledge of—————— 进一步了解的情况 e8^/S^ =&d
29.the prior year‘s working papers 以前年度工作底稿 wTU$jd1;+
30.minutes of meeting 会议纪要 0P9\; !Y
31.business risks 经营风险 xL"J?Gy
32.appropriateness 适当性 xw
43P.
33.accounting estimate 会计估计 f(D'qV T{
34.management representations 管理层声明 v#%rjml[
35.going concern assumption 持续经营假设 S3
Gr}N
36.audit plan 审计计划 v7wyQx+Q
37.significant audit areas 重点审计领域 (4/"uj5
38.error 错误 zdrP56rzZ
39.fraud舞弊 s.i9&1
Y-!
40.modified or additional procedures 修改或追加审计程序 @tm2Y%Y!
41.misappropriation of assets 侵占资产 m[v0mXE
42.transactions without substance 虚假交易 !~~KM?g
43.unusual pressures 异常压力 bHnKtaK4c
44.the suspected noncompliance 涉嫌存在违法行为 Y$v #>w_M
45.materialiy 重要性 yj4"eDg]
46.exceed the materiality level 超过重要性水平 r*vh3.Agl
47.approach the materiality level 接近重要性水平 *pa hZiO
48.an acceptably low level 可接受水平 Uq#2~0n>
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 -EP1Rl`\
50.misstatements or omissions 错报或漏报 B]G2P`sN
51.aggregate 总计 ;P)oKx
52.subsequent events 期后事项 zMbFh_dcq
53.adjust the financial statements 调整财务报表 J4::.r
54.perform additional audit procedures 实施追加的审计程序 xz!0BG
55.audit risk 审计风险 !<:Cd(bM
56.detection risk 检查风险 EtN,
57.inappropriate audit opinion 不适当的审计意见 [#uhMn^
58.material misstatement 重大的错报 s_NY#MPz[
59.tolerable misstatement 可容忍错报 l+"p$iZs
60.the acceptable level of detection risk 可接受的检查风险 >:
6iFPP
61.assessed level of material misstatement risk 重大错报风险的评估水平 Rh^@1{yr
62.simall business 小规模企业 -^m?%_<50l
63.accounting system 会计系统 #RR;?`,L}
64.test of control 控制测试 pS+w4gW
65.walk-through test 穿行测试 `KA==;0
66.communication 沟通 ZL<X*l2
67.flow chart 流程图 !\R5/-_UU
68.reperformance of internal control 重新执行 Dnw^H.
69.audit evidence 审计证据 }? / Blr
70.substantive procedures 实质性程序 ]j>xQm\
71.assertions 认定 qSr]d`7@
72.esistence 存在 uE')<fVX(
73.occurrence 发生 GuR^L@+ -.
74.completeness 完整性 /e>%yq<9B
75.rights and obligations 权利和义务 ';FJs&=I
76.valuation and allocation 计价和分摊 G|Et'k.F4
77.cutoff 截止 _dd! nU\A|
78.accuracy 准确性 Hvk~BP'
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79.classification 分类 YXWDbr:JX
80.inspection 检查 m)p|NdTZc8
81.supervision of counting 监盘 2.%)OC!q&5
82.observation 观察 Lf5zHUH
83.confirmation 函证 t/Io.d
84.computation 计算 K^fs#7
85.analytical procedures 分析程序 RQ8d1US
86.vouch 核对 i-v: %
87.trace 追查 HC$%"peN1b
88.audit sampling 审计抽样 1}wDc$O
89.error 误差 5HOl~E
90.expected error 预期误差 ;
oa+Z:;f
91.population 总体 ny13+Q`^
92.sampling risk 抽样风险 s oY\6mHio
93.non- sampling risk 非抽样风险 Hj{.{V
94.sampling unit 抽样单位 2(DhKHrF
95.statistical sampling 统计抽样 hc
q&`Gun
96.tolerable error 可容忍误差 #[=kQ&
97.the risk of under reliance 信赖不足风险 f5 bq)Pm&
98.the risk of over reliance 信赖过度风险 ~
q-Z-MA
99.the risk of incorrect rejection 误拒风险 r=n{3o+
100. the risk of incorrect acceptance 误受风险 yk4@@kHW
101.working trial balance 试算平衡表 K-k!':K:
102.index and cross-referencing 索引和交叉索引 ' J@J$#6
103.cash receipt 现金收入 J "I,]
104.cash disbursement 现金支出 2QaE&8vW
105.bank statement 银行对账单 ASbIc"S6
106.bank reconciliation 银行存款余额调节表 3!p`5hJd
107.balance sheet date 资产负债表日 Mrrpm%Y
108.net realizable value 可变现净值 :%sBY0 yF
109.storeroom 仓库 L&kCI`Tb
110.sale invoice 销售发票 Vhv'
Z\
111.price list 价目表 5]dlD #
112.positive confirmation request 积极式询证函 fVn4=d6X
113.negative confirmation request 消极式询证函 zr?s5RS
114.purchase requisition 请购单 (o|bst][S
115.receiving report 验收报告
!j'LZ7
116.gross margin 毛利 LH4#p%Pb%
117.manufacturing overhead 制造费用 !rRBy3&
118.material requisition 领料单 Py
v>
119.inventory-taking 存货盘点 ys=}
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120.bond certificate 债券 "G@K(bnHn
121.stock certificate 股票 M6p\QKi
122.audit report 审计报告 Kc\8GkdB
123.entity 被审计单位 l3Zi]`@r
124.addressee of the audit report 审计报告的收件人 I;'{X_9$a
125.unqualified opinion 无保留意见 ?P+Uv
126.qualified opinion 保留意见 L/ibnGhq]
127.disclaimer of opinion 无法表示意见 -O$vJ,*
128.adverse opinion 否定意见 %mmV#vwp
129 Auditors‘Report审计报告 &/UfXKr
130 internal audit内部审计 ^ l#6Es
131 public sector audit政府审计 4x)vy-y
账项基础审计accounting number-based audit JY CMW!~
风险导向审计方法risk-oriented audit approach ,]1f)>