1.audit 审计 8ae]tX5$
2.attestation nG{jx_{`
鉴证 nQg6
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3.credibility B||^sRMX
可信赖程度 J%D'Xlb
4.audit of financial statements 财务报表审计 4$ejJaE
5.agreed-upon procedures 执行商定程序 _Z5l
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6.high levels of assurance 高水平保证 fl+
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7.compilation 编制 rN}{v}n
8.reliability 可靠性 {"'W!WTb
9.relevance 相关性 hRGK W
10.professional skepticism 职业谨慎 Q_LPLmM
11.objectivity 客观性 fm:/}7s
12. professional competence 专业胜任能力 }=7tGqfw
13.Senior/CPA-in-charge 项目经理 H6rWb6i
14.audit engagement letter 业务约定书 -\AB!#fh
15.recurring audit 连续审计 [0F+
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16.the client 委托人 /
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17.change CPA 更换注册会计师 MdZ7Yep
18.the existing CPA 现任注册会计师 A3yVT8
19.the successor CPA 后任注册会计师 L{'qZ#N[
20.the preceding CPA前任注册会计师 &=t$
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21.issue the audit report 出具审计报告 ]#))#-&1
22.expert 专家 rWi9'
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23.the board of directors 董事会 ?nj _gL
24.knowledge of the entity‘ s business 了解被审计单位情况 u.8vXc
25.assess material misstatement risks评估重大错报风险 #y}@FG
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 M ~.w:~Jm
27.a general knowledge of ————- 初步了解―――的情况 HC}D
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28.a more knowledge of—————— 进一步了解的情况 D-A#{e _
29.the prior year‘s working papers 以前年度工作底稿 Z
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30.minutes of meeting 会议纪要 `=b*g24z[N
31.business risks 经营风险 u\&oiwSIP
32.appropriateness 适当性 :h*20iP
33.accounting estimate 会计估计 qmO
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34.management representations 管理层声明 JB''Ujyi
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 RE!MX>sOEq
37.significant audit areas 重点审计领域 &g.w~KWa
38.error 错误 QH~/UnV
39.fraud舞弊 RAXqRP,iw
40.modified or additional procedures 修改或追加审计程序 mcS/-DaN?
41.misappropriation of assets 侵占资产 ^*%p]r
42.transactions without substance 虚假交易 w&`gx6?-na
43.unusual pressures 异常压力 -(Taj[;[
44.the suspected noncompliance 涉嫌存在违法行为 xgsD<3
45.materialiy 重要性 ^7F!>!9Ca
46.exceed the materiality level 超过重要性水平 5|S|
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47.approach the materiality level 接近重要性水平 RZm5[n
48.an acceptably low level 可接受水平 z`>a,X
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 zUIh8cAoE
50.misstatements or omissions 错报或漏报 ^X"G~#v=q
51.aggregate 总计 0ydAdgD
52.subsequent events 期后事项 zu^?9k
53.adjust the financial statements 调整财务报表 \qV5mD]"M
54.perform additional audit procedures 实施追加的审计程序 /M v\~vg$1
55.audit risk 审计风险 m$pXe<
56.detection risk 检查风险 7+#^:;19`
57.inappropriate audit opinion 不适当的审计意见 3,3{wGvHHW
58.material misstatement 重大的错报 h_*=_ 2|}
59.tolerable misstatement 可容忍错报 <MA!?7Z|
60.the acceptable level of detection risk 可接受的检查风险 3=T<c?[
61.assessed level of material misstatement risk 重大错报风险的评估水平 Y@M=6G
62.simall business 小规模企业 L1P]T4a@)
63.accounting system 会计系统 .y+>-[j?B
64.test of control 控制测试 sjWhtd[fgG
65.walk-through test 穿行测试 W4|1wd}.t
66.communication 沟通 8Tt2T}
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67.flow chart 流程图 i
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68.reperformance of internal control 重新执行 X[h=UlF
69.audit evidence 审计证据 ~k|~Q\
70.substantive procedures 实质性程序 }@!d(U*
71.assertions 认定 q6\z]8)
72.esistence 存在 ^dYFFKQ
73.occurrence 发生 ItC*[
74.completeness 完整性 P,CJy|[L
75.rights and obligations 权利和义务 cS4e}\q,
76.valuation and allocation 计价和分摊 <kPU*P,
77.cutoff 截止 @hQ+pG@s
78.accuracy 准确性 ;# {XNq<1
79.classification 分类 ]$y"|xqR
80.inspection 检查 *=~
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81.supervision of counting 监盘 *~prI1e(
82.observation 观察 oel3H5Nz
83.confirmation 函证 #s(B,`?N
84.computation 计算 jR}h3!
85.analytical procedures 分析程序 (.<Gde#
86.vouch 核对 j%]i#iqF
87.trace 追查 }I;=IYrN
88.audit sampling 审计抽样 ,#gA(B#
89.error 误差 !COaPrg
90.expected error 预期误差 isQ{Xt~K
91.population 总体 q<,?:g$k
92.sampling risk 抽样风险 tG^Oj:
93.non- sampling risk 非抽样风险 }\*dD2qNL}
94.sampling unit 抽样单位 $-5iwZ
95.statistical sampling 统计抽样 B%^B_s
96.tolerable error 可容忍误差 frc>0\
97.the risk of under reliance 信赖不足风险 &nZ=w#_
98.the risk of over reliance 信赖过度风险 3/}=x<ui
99.the risk of incorrect rejection 误拒风险 `r+e!o
100. the risk of incorrect acceptance 误受风险 ]*sXISg1
101.working trial balance 试算平衡表 4LUFG
102.index and cross-referencing 索引和交叉索引 S%mN6b~{
103.cash receipt 现金收入 uAK-%Uu?
104.cash disbursement 现金支出 9.#\GI ;
105.bank statement 银行对账单 Lo7R^>
106.bank reconciliation 银行存款余额调节表 8l+\Qyj
107.balance sheet date 资产负债表日 SZ1+h TY7d
108.net realizable value 可变现净值 DW
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109.storeroom 仓库 CuT[V?^iD
110.sale invoice 销售发票 3::DURkjf
111.price list 价目表 )-2OraUm<
112.positive confirmation request 积极式询证函 c 6E@+xU
113.negative confirmation request 消极式询证函 r\` R$
114.purchase requisition 请购单 #E{OOcM
115.receiving report 验收报告 e|"`W`"-
116.gross margin 毛利 }4A+J"M4y
117.manufacturing overhead 制造费用 QmbD%kW`3
118.material requisition 领料单 tA}O'x
119.inventory-taking 存货盘点 SZK~<@q5
120.bond certificate 债券 Maf!,/U4
121.stock certificate 股票 19bP0y
122.audit report 审计报告 A;Xn#t ,(K
123.entity 被审计单位 @e$zEj5
124.addressee of the audit report 审计报告的收件人 lwQI
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125.unqualified opinion 无保留意见 w<-CKM3qe
126.qualified opinion 保留意见 /3'-+bp^=
127.disclaimer of opinion 无法表示意见 v)okVyv
128.adverse opinion 否定意见 -'5:Cq
129 Auditors‘Report审计报告 t9Pu:B6
130 internal audit内部审计
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131 public sector audit政府审计 *D*K`dk
账项基础审计accounting number-based audit Ko>pwhR}
风险导向审计方法risk-oriented audit approach o-GlBXI;