1.audit 审计 O 44IH`SI
2.attestation Pu%>j'A
鉴证 #Rm=Em}d
3.credibility Q5Ghki
可信赖程度 S^Wqa:;
4.audit of financial statements 财务报表审计 Ji}IV
5.agreed-upon procedures 执行商定程序 bF Y)o Z
6.high levels of assurance 高水平保证 [q>i
7.compilation 编制 <R~~yW:H
8.reliability 可靠性 aji~brq
9.relevance 相关性 ^cmP
10.professional skepticism 职业谨慎 FvI0 J
11.objectivity 客观性 ZvnZ}t>?
12. professional competence 专业胜任能力 ZnhuIAAG
13.Senior/CPA-in-charge 项目经理 [;CqvD<S
14.audit engagement letter 业务约定书 PcSoG\-G<
15.recurring audit 连续审计
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16.the client 委托人 ,md7.z]U~
17.change CPA 更换注册会计师 v$Y1+Ep9
18.the existing CPA 现任注册会计师 f/[?5M[
19.the successor CPA 后任注册会计师 i8[Y{a*
20.the preceding CPA前任注册会计师 Pl5NHVr
21.issue the audit report 出具审计报告 KGE-RK
22.expert 专家 L^al1T
23.the board of directors 董事会 %]sEt{
24.knowledge of the entity‘ s business 了解被审计单位情况 VF!kr1n!
25.assess material misstatement risks评估重大错报风险 Lc: SqF
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 %
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27.a general knowledge of ————- 初步了解―――的情况 $:gSc&mx
28.a more knowledge of—————— 进一步了解的情况 b5
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29.the prior year‘s working papers 以前年度工作底稿 uuK]<h*
30.minutes of meeting 会议纪要 zm3MOH^a
31.business risks 经营风险 #2vG_B<M)
32.appropriateness 适当性 GwpBDMk
33.accounting estimate 会计估计 soVZz3F
34.management representations 管理层声明 DdS3<3]A
35.going concern assumption 持续经营假设 O<d?'{
36.audit plan 审计计划 ZNC?Ntw
37.significant audit areas 重点审计领域 CT:eV7<>s
38.error 错误 gZ >orZL'
39.fraud舞弊 $*)(
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40.modified or additional procedures 修改或追加审计程序 ~CdseSo9
41.misappropriation of assets 侵占资产 6k=Wt7C
42.transactions without substance 虚假交易 rIWN!@.J
43.unusual pressures 异常压力 -MW(={#
44.the suspected noncompliance 涉嫌存在违法行为 9oxf)pjw
45.materialiy 重要性 ]-Y]Q%A4
46.exceed the materiality level 超过重要性水平 {_X1&&>8/
47.approach the materiality level 接近重要性水平 rB&j"p}Q
48.an acceptably low level 可接受水平 H[!Q
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 K8 4c
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50.misstatements or omissions 错报或漏报 6M vRR
51.aggregate 总计 ;s
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52.subsequent events 期后事项 rMg{j
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53.adjust the financial statements 调整财务报表 Hkz~9p
54.perform additional audit procedures 实施追加的审计程序 mF:s-+
55.audit risk 审计风险 f{5|}PL
56.detection risk 检查风险 Sfa
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57.inappropriate audit opinion 不适当的审计意见 2c`=S5
58.material misstatement 重大的错报 #.L0]Uq
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59.tolerable misstatement 可容忍错报 <9.7 gwzE
60.the acceptable level of detection risk 可接受的检查风险 O+Lb***b"
61.assessed level of material misstatement risk 重大错报风险的评估水平 [tK:y[nk
62.simall business 小规模企业 @C [|'[xQ
63.accounting system 会计系统 k|c0tvp
64.test of control 控制测试 Ihq@|s8
65.walk-through test 穿行测试 j72]_G
66.communication 沟通 e}yu<~v_
67.flow chart 流程图 `1}?{ud
68.reperformance of internal control 重新执行 7{6.
69.audit evidence 审计证据 / z?7ic0
70.substantive procedures 实质性程序 PEn^.v@
71.assertions 认定 QpTNU
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72.esistence 存在 #5:A?aj
73.occurrence 发生 gsm^
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74.completeness 完整性 %oKqK>S)
75.rights and obligations 权利和义务 }
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76.valuation and allocation 计价和分摊 [qMO7enu#
77.cutoff 截止 B5r_+?=2e
78.accuracy 准确性 ?CZD^>6
79.classification 分类 @ ZPTf>J}
80.inspection 检查 D!T4k]^
81.supervision of counting 监盘 9Kx:^~}20o
82.observation 观察 jh ](s U
83.confirmation 函证 "LIii1]k
84.computation 计算 p#BvlS=D
85.analytical procedures 分析程序 zjh9ZLu[
86.vouch 核对 s@[t5R
87.trace 追查
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88.audit sampling 审计抽样 >!F,y3"5S
89.error 误差 Ns= b&Uyc
90.expected error 预期误差 mXM>6>;y
91.population 总体 ,fJ(.KI0
92.sampling risk 抽样风险 J9c3d~YW
93.non- sampling risk 非抽样风险 tskODM0Zf
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 2965 7k8
96.tolerable error 可容忍误差 5@A=,
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97.the risk of under reliance 信赖不足风险 ;/3/R/^g
98.the risk of over reliance 信赖过度风险 +ENW=N
99.the risk of incorrect rejection 误拒风险 =\7p0cq&*
100. the risk of incorrect acceptance 误受风险 CWsv#XOg]
101.working trial balance 试算平衡表 _W@Fk)E6N
102.index and cross-referencing 索引和交叉索引 SWd[iD
103.cash receipt 现金收入 nGgc~E$j
104.cash disbursement 现金支出 t%B!\]
105.bank statement 银行对账单 X0QS/S-+
106.bank reconciliation 银行存款余额调节表 "$
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107.balance sheet date 资产负债表日 KrG6z#)Uz
108.net realizable value 可变现净值 koY8=lh/
109.storeroom 仓库 NRF%Qd8I/2
110.sale invoice 销售发票 #$C]0]|
111.price list 价目表 -gGK(PIf
112.positive confirmation request 积极式询证函 hdqls0 r
113.negative confirmation request 消极式询证函 nJH%pBc
114.purchase requisition 请购单 [E1|jcmQ
115.receiving report 验收报告 &U)s%D8e;d
116.gross margin 毛利 Xb]?/7
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117.manufacturing overhead 制造费用 z9O/MHT[w
118.material requisition 领料单
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119.inventory-taking 存货盘点 U)]natB
120.bond certificate 债券 0)a?W,+O
121.stock certificate 股票 :FpBz~!a
122.audit report 审计报告 `b'J*4|oGo
123.entity 被审计单位 ''Ec-b6Q-
124.addressee of the audit report 审计报告的收件人 V46[whL%r
125.unqualified opinion 无保留意见 nqJV1h
126.qualified opinion 保留意见 geSo#mV
127.disclaimer of opinion 无法表示意见 \ySc uT
128.adverse opinion 否定意见 E9
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129 Auditors‘Report审计报告 me^Gk/`Em
130 internal audit内部审计 K#< Wt5
131 public sector audit政府审计 m48Y1'4
账项基础审计accounting number-based audit OVf|4J/Yx
风险导向审计方法risk-oriented audit approach 7Q}@L1A9F,