1.audit 审计 zvn3i5z
2.attestation iGN6'm`
鉴证 \ #N))gAQ
3.credibility .=zBUvy
可信赖程度 ,AH2/^:%c
4.audit of financial statements 财务报表审计 `<-/e%8
5.agreed-upon procedures 执行商定程序 u\(>a
6.high levels of assurance 高水平保证 ^<3{0g-"AW
7.compilation 编制 T037|k a{
8.reliability 可靠性 ar_@"+tZ
9.relevance 相关性 TZhYgV
10.professional skepticism 职业谨慎
(aLjW=
11.objectivity 客观性 (duR1Dz
12. professional competence 专业胜任能力 =>XjChM
13.Senior/CPA-in-charge 项目经理 z.^_;Vql_
14.audit engagement letter 业务约定书 P$.$M}rMv
15.recurring audit 连续审计 KQ^|prN?y
16.the client 委托人 ECk3Da
17.change CPA 更换注册会计师 [#(',~lN7
18.the existing CPA 现任注册会计师 yL %88,/
19.the successor CPA 后任注册会计师 .{-X1tJ7
20.the preceding CPA前任注册会计师 [X7gP4
21.issue the audit report 出具审计报告 A
b+qLh&?
22.expert 专家 ]X> I(p@
23.the board of directors 董事会 |I;]fH,+
24.knowledge of the entity‘ s business 了解被审计单位情况 Uy|Tu~
25.assess material misstatement risks评估重大错报风险 PZVH=dagq
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 MDBqIL]Hc
27.a general knowledge of ————- 初步了解―――的情况 OC)=KV@KE
28.a more knowledge of—————— 进一步了解的情况 `FwE^_9d
29.the prior year‘s working papers 以前年度工作底稿 KquuM ]5S
30.minutes of meeting 会议纪要 =@c;%x
31.business risks 经营风险 4dy!2KZN
32.appropriateness 适当性 ^r,0aNzAs
33.accounting estimate 会计估计 Y`3\Z6KlV
34.management representations 管理层声明 >7r%k,`
35.going concern assumption 持续经营假设 86>@.:d
36.audit plan 审计计划 b~2LD3"3
37.significant audit areas 重点审计领域 egAYJK-,!
38.error 错误 %K,cGgp^)
39.fraud舞弊 0oZZLi
40.modified or additional procedures 修改或追加审计程序 T[<554
41.misappropriation of assets 侵占资产 NLu[<u U*
42.transactions without substance 虚假交易 -hq^';,
43.unusual pressures 异常压力 nzZs2
44.the suspected noncompliance 涉嫌存在违法行为 KWM.e1(
45.materialiy 重要性 8@b`a]lgrd
46.exceed the materiality level 超过重要性水平 hiv {A9a?
47.approach the materiality level 接近重要性水平 $)~ :H-
48.an acceptably low level 可接受水平 \58bz<u"
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 wp83E,
50.misstatements or omissions 错报或漏报 5gkQ6&m
51.aggregate 总计 L={\U3 __k
52.subsequent events 期后事项 #=)!\
53.adjust the financial statements 调整财务报表 G9Noch9
g
54.perform additional audit procedures 实施追加的审计程序 zG{jRth
55.audit risk 审计风险 abv*X1
56.detection risk 检查风险 z]KJ4
57.inappropriate audit opinion 不适当的审计意见 9GsG* $-I
58.material misstatement 重大的错报 XpYd|BvW
59.tolerable misstatement 可容忍错报 YkE_7r(1
60.the acceptable level of detection risk 可接受的检查风险 7rYBFSp
61.assessed level of material misstatement risk 重大错报风险的评估水平 +Jm vB6s
62.simall business 小规模企业 WX]O1Y
63.accounting system 会计系统 R"l6|9tmP
64.test of control 控制测试 l-Ha*>gX[j
65.walk-through test 穿行测试 `$XB_o%@
66.communication 沟通 6=Wevb5YJ
67.flow chart 流程图 O hRf&5u$
68.reperformance of internal control 重新执行 n^b CrvD
69.audit evidence 审计证据 irvd>^&jDC
70.substantive procedures 实质性程序 @eDs)mY
71.assertions 认定 w~:F?
72.esistence 存在 mnBTZ/ZjS
73.occurrence 发生 o5sw]R5
74.completeness 完整性 C]fX=~?bGQ
75.rights and obligations 权利和义务 mkfDDl2 GP
76.valuation and allocation 计价和分摊 }/#*opcv
77.cutoff 截止 vexF|'!}0#
78.accuracy 准确性 ~]].i~EV(
79.classification 分类 ~d3@x\I?
80.inspection 检查 BsL+9lNue
81.supervision of counting 监盘 .C&kWM&j
82.observation 观察 WnOvU<Z
<
83.confirmation 函证 nLmF5.&
84.computation 计算 {p$@)b
85.analytical procedures 分析程序 x^ `IZ{!
86.vouch 核对 w^=(:`
87.trace 追查 3)L#V
.
88.audit sampling 审计抽样 4q:8<*W=
89.error 误差 6 !?]
(
90.expected error 预期误差 +0j{$MPZ
91.population 总体 U&=pKbTe
92.sampling risk 抽样风险 N8k=c3|
93.non- sampling risk 非抽样风险 "5z@A/Z/
94.sampling unit 抽样单位 iz)r.TJ
95.statistical sampling 统计抽样 IOF!Ra:w
96.tolerable error 可容忍误差 'U*#71S
97.the risk of under reliance 信赖不足风险 x %9Ca)r?}
98.the risk of over reliance 信赖过度风险 dG8mE&$g
99.the risk of incorrect rejection 误拒风险 edCVIY'1
100. the risk of incorrect acceptance 误受风险 ,qo^G0XO
101.working trial balance 试算平衡表 ylb)SXBf
102.index and cross-referencing 索引和交叉索引 XT*/aa-1'
103.cash receipt 现金收入 (:o:_U
104.cash disbursement 现金支出 e igVT4
105.bank statement 银行对账单 4mKH
|\g
106.bank reconciliation 银行存款余额调节表 x!vyjp
107.balance sheet date 资产负债表日 GN
Ewq$
108.net realizable value 可变现净值 P-$ ,
109.storeroom 仓库 l'M/et{:
110.sale invoice 销售发票 $}0!dR2
111.price list 价目表 )siWc_Z4
112.positive confirmation request 积极式询证函 ]~Vu
Y:abH
113.negative confirmation request 消极式询证函 $E[M[1j
114.purchase requisition 请购单 7[uN;B#V
115.receiving report 验收报告 ){z#Y#]dP
116.gross margin 毛利 Z!Z{Gm3
117.manufacturing overhead 制造费用 /er{sKVX<
118.material requisition 领料单 $tXW/
119.inventory-taking 存货盘点 %'=2Jy6h
120.bond certificate 债券 ixK9/5T
121.stock certificate 股票 mPqKk
122.audit report 审计报告 +?ZP3vgGA
123.entity 被审计单位 Mw"[2PA
124.addressee of the audit report 审计报告的收件人 %Y0BPTt$
125.unqualified opinion 无保留意见 |(TEG.<g
126.qualified opinion 保留意见 wq,&0P-v
127.disclaimer of opinion 无法表示意见 0v9i43[S|J
128.adverse opinion 否定意见 `B&=ya|bl
129 Auditors‘Report审计报告 Wd+G)Mu_=
130 internal audit内部审计 FGie*t
131 public sector audit政府审计 |Kjfh};-C
账项基础审计accounting number-based audit dZ8ldpf8
风险导向审计方法risk-oriented audit approach LR!%iP