1.audit 审计 (OL4Ex' ]
2.attestation g2ixx+`?|:
鉴证 k5e;fA/w
3.credibility hEH?[>9
可信赖程度 c_pr
4.audit of financial statements 财务报表审计 !hy-L_wL]
5.agreed-upon procedures 执行商定程序 _Y4` xv0/
6.high levels of assurance 高水平保证 }C?'BRX
7.compilation 编制 Tv=mgH=b
8.reliability 可靠性 i$#;Kpb`^
9.relevance 相关性 Pn1^NUMZJ
10.professional skepticism 职业谨慎 _8J.fT$${
11.objectivity 客观性 >\#*P'y`d
12. professional competence 专业胜任能力 "m8^zg hL
13.Senior/CPA-in-charge 项目经理 P4'Q/Sj
14.audit engagement letter 业务约定书 :\c ^*K(9
15.recurring audit 连续审计 -3*]G^y2
16.the client 委托人 M"Hf :9Rk
17.change CPA 更换注册会计师 ()?(I?II
18.the existing CPA 现任注册会计师 ..5CC;B
19.the successor CPA 后任注册会计师 f~R(D0@
20.the preceding CPA前任注册会计师 s^9Voi.y
21.issue the audit report 出具审计报告 5Ln,{vsv
22.expert 专家 ,R\ \ %
23.the board of directors 董事会 |aS.a&vwR
24.knowledge of the entity‘ s business 了解被审计单位情况 cwlRQzQ(
25.assess material misstatement risks评估重大错报风险 &PHTpkaam
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 _D&598 xx
27.a general knowledge of ————- 初步了解―――的情况 \?-<4Bc@
28.a more knowledge of—————— 进一步了解的情况 V)k4:H
29.the prior year‘s working papers 以前年度工作底稿 lfgq=8d
30.minutes of meeting 会议纪要 rXP,\ ]r+
31.business risks 经营风险 L`TLgH&?R
32.appropriateness 适当性 GL}]y -f
33.accounting estimate 会计估计 )2o?#8J
34.management representations 管理层声明 4F:\-O
35.going concern assumption 持续经营假设 z&\a:fJ&
36.audit plan 审计计划 `/+>a8
37.significant audit areas 重点审计领域 V=l0(03j~
38.error 错误 _;y9$"A
39.fraud舞弊 {}przrU^c
40.modified or additional procedures 修改或追加审计程序 `$9x 1dx
41.misappropriation of assets 侵占资产 ,[KD,)3y
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 ,ZNq,$j
44.the suspected noncompliance 涉嫌存在违法行为 oZgjQM$YP
45.materialiy 重要性 <xm7
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46.exceed the materiality level 超过重要性水平 T'9'G
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47.approach the materiality level 接近重要性水平 qe#tj/aZ
48.an acceptably low level 可接受水平 4pF*"B
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 2F.;;Ab
50.misstatements or omissions 错报或漏报 `U_)98
51.aggregate 总计 PC8Q"O
52.subsequent events 期后事项 ^^$s%{ep"
53.adjust the financial statements 调整财务报表 cV6D<,)
54.perform additional audit procedures 实施追加的审计程序 90rol~M&
55.audit risk 审计风险 (?c"$|^J
56.detection risk 检查风险 ZMlm)?m
57.inappropriate audit opinion 不适当的审计意见 + &Eq
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58.material misstatement 重大的错报 r l%
59.tolerable misstatement 可容忍错报 Zu[su
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60.the acceptable level of detection risk 可接受的检查风险
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61.assessed level of material misstatement risk 重大错报风险的评估水平 C,r;VyW6BI
62.simall business 小规模企业 k4;7<j$ir
63.accounting system 会计系统 C&%_a~
64.test of control 控制测试 ^ZcGY
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65.walk-through test 穿行测试 g!|kp?
66.communication 沟通 1)
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67.flow chart 流程图 Ti5-6%~&
68.reperformance of internal control 重新执行 P=
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69.audit evidence 审计证据 S,UDezxg
70.substantive procedures 实质性程序 +r2-S~f3N
71.assertions 认定 XRi8Gpg
72.esistence 存在 4D4j7
73.occurrence 发生 u6JM]kR
74.completeness 完整性 chX"O0?"
75.rights and obligations 权利和义务 L="}ErmK
76.valuation and allocation 计价和分摊 a`>B Ly5o
77.cutoff 截止 TvbE2Q;/UL
78.accuracy 准确性 aW7^d'ZZ\
79.classification 分类 /U9"wvg
80.inspection 检查 (\x]YMLH
81.supervision of counting 监盘 qX{+oy5
82.observation 观察 ~c `l@:
83.confirmation 函证 } q8ASYNc
84.computation 计算 zrb}_
85.analytical procedures 分析程序 `|q(h Ow2
86.vouch 核对 e\L8oOk#r
87.trace 追查 iYy1!\
88.audit sampling 审计抽样 26h21Z16q
89.error 误差 xy;;zOh`
90.expected error 预期误差 4V`G,W4^J
91.population 总体 9yP;@y*d
92.sampling risk 抽样风险 j\M?~=*w
93.non- sampling risk 非抽样风险 (GfZ*
94.sampling unit 抽样单位 Km$\:Xo
95.statistical sampling 统计抽样 NgPk&niM
96.tolerable error 可容忍误差 ?Ir:g=RP*
97.the risk of under reliance 信赖不足风险 RA
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98.the risk of over reliance 信赖过度风险 ww1[rCh\+
99.the risk of incorrect rejection 误拒风险 (sZ"iGn%
100. the risk of incorrect acceptance 误受风险 3Y$GsN4ln
101.working trial balance 试算平衡表 cvL;3jRo
102.index and cross-referencing 索引和交叉索引 K}Qa~_
103.cash receipt 现金收入 >hIu2jm
104.cash disbursement 现金支出 es7=%!0
105.bank statement 银行对账单 t ?FBG4
106.bank reconciliation 银行存款余额调节表 kAUy
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107.balance sheet date 资产负债表日 ECmW`#Otb)
108.net realizable value 可变现净值 $I?"lky
109.storeroom 仓库 8}:nGK|kx
110.sale invoice 销售发票 ");a3hD
111.price list 价目表 Ny/MJ#Lq
112.positive confirmation request 积极式询证函 Q7CsJzk~)
113.negative confirmation request 消极式询证函 ;O,jUiQ
114.purchase requisition 请购单 } Q+|W=2t
115.receiving report 验收报告 d<Tc7vg4|U
116.gross margin 毛利 !&E-}}<
117.manufacturing overhead 制造费用 om>KU$g
118.material requisition 领料单 OY({.uV dX
119.inventory-taking 存货盘点 HGg@ _9tW
120.bond certificate 债券 0"z9Q\{}
121.stock certificate 股票 wMN]~|z>
122.audit report 审计报告 1$ {SRU7l
123.entity 被审计单位 Vxt+]5X
124.addressee of the audit report 审计报告的收件人 U6s[`H3I{
125.unqualified opinion 无保留意见 .=;
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126.qualified opinion 保留意见 Iq.*8Oc
127.disclaimer of opinion 无法表示意见 N'=gep0V@
128.adverse opinion 否定意见 7G],T++N
129 Auditors‘Report审计报告 >yDZw!C
130 internal audit内部审计
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131 public sector audit政府审计 `Q,H|hp;k;
账项基础审计accounting number-based audit ^LLzZnkcZ
风险导向审计方法risk-oriented audit approach q@2siI~W