1.audit 审计 G?[-cNdk
2.attestation ?
ICDIn
鉴证 FaWl,} ]
3.credibility v>at/ef
可信赖程度 p\+6"28{_~
4.audit of financial statements 财务报表审计 #Wx=v$"
5.agreed-upon procedures 执行商定程序 BE%Z\E[[m
6.high levels of assurance 高水平保证 6_ ]8\n
7.compilation 编制 L<)Z> @fR
8.reliability 可靠性 Uh\]?G[G
9.relevance 相关性 U_*3>Q
10.professional skepticism 职业谨慎 <|V'p
im
11.objectivity 客观性 "%kGRHq
12. professional competence 专业胜任能力 s]bPV,"p
13.Senior/CPA-in-charge 项目经理 [|<EDR
14.audit engagement letter 业务约定书 S.]MOB dt
15.recurring audit 连续审计 M c@GH
16.the client 委托人 I{<;;;
a
17.change CPA 更换注册会计师 6EP~F8Kd
18.the existing CPA 现任注册会计师 (j=DD6fC
19.the successor CPA 后任注册会计师 ,TJ/3_ lH
20.the preceding CPA前任注册会计师 *+~D+_,
21.issue the audit report 出具审计报告 VIYV92[
22.expert 专家 acP
;(t
23.the board of directors 董事会 "
GLYyC
24.knowledge of the entity‘ s business 了解被审计单位情况 UKYupLu5
25.assess material misstatement risks评估重大错报风险 gA:[3J,[;
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 6JWGu/A
27.a general knowledge of ————- 初步了解―――的情况 5U;nhDmM
28.a more knowledge of—————— 进一步了解的情况 #4q1{)=
29.the prior year‘s working papers 以前年度工作底稿 Q;@X2JSp
30.minutes of meeting 会议纪要 r\bq[9dX>
31.business risks 经营风险 2MT_#r_
32.appropriateness 适当性 {]@Qu" M
33.accounting estimate 会计估计 kdd7Xbw-
34.management representations 管理层声明 (n}%a6M
35.going concern assumption 持续经营假设 =N;$0Y(g
36.audit plan 审计计划
xiJz`KD&
37.significant audit areas 重点审计领域 dh?S[|
='
38.error 错误 1)gv%_
39.fraud舞弊 b_l.QKk
40.modified or additional procedures 修改或追加审计程序 cb4b,Ri
41.misappropriation of assets 侵占资产 uc\.oG;~q
42.transactions without substance 虚假交易 ?KCxrzf
43.unusual pressures 异常压力
Q_v\1"c
44.the suspected noncompliance 涉嫌存在违法行为 sM0c#YK?
45.materialiy 重要性 i&1U4q
46.exceed the materiality level 超过重要性水平 hOl=W |)v
47.approach the materiality level 接近重要性水平 L-MiaKc L
48.an acceptably low level 可接受水平 G ;jF9i
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 #B\B(y
50.misstatements or omissions 错报或漏报 S8vx[ <
51.aggregate 总计 jvWI_Fto
52.subsequent events 期后事项 0tSA|->(
53.adjust the financial statements 调整财务报表 @F~0p5I
54.perform additional audit procedures 实施追加的审计程序 <
)Alb\Z
55.audit risk 审计风险 Q{8qm<0g
56.detection risk 检查风险 !HvGlj@(|
57.inappropriate audit opinion 不适当的审计意见 tw]/,>\G
58.material misstatement 重大的错报 oAC^4-Ld
59.tolerable misstatement 可容忍错报 z6Fun
60.the acceptable level of detection risk 可接受的检查风险 GU5W|bS
61.assessed level of material misstatement risk 重大错报风险的评估水平 o;*]1
62.simall business 小规模企业 yI lV[_
63.accounting system 会计系统 Sr-|,\/O
64.test of control 控制测试 _>;&-e
65.walk-through test 穿行测试 X+d&OcO=q
66.communication 沟通 M,ppCHy/$
67.flow chart 流程图 P~o@9RV-
68.reperformance of internal control 重新执行 l~
4_s/
69.audit evidence 审计证据 JUmw$u
70.substantive procedures 实质性程序 8~}s 3j4
71.assertions 认定 ~.iA`${y%
72.esistence 存在 BQE{
73.occurrence 发生 9N<*S'Z
74.completeness 完整性 l#p}{
75.rights and obligations 权利和义务 ofVEao
76.valuation and allocation 计价和分摊 nD(w @c?
77.cutoff 截止 }FHw"
{my
78.accuracy 准确性 C+T&O
79.classification 分类 aX:#'eDB
80.inspection 检查 2B5A!?~>
81.supervision of counting 监盘 2\DTJ`Y,
82.observation 观察 OuMco+C
83.confirmation 函证 ip<15
;Z
84.computation 计算 jC#`PA3m=
85.analytical procedures 分析程序 7&=-a|k~
86.vouch 核对 U8EJC
.e&O
87.trace 追查 poTl|y @
88.audit sampling 审计抽样 9e0C3+)CY
89.error 误差 4 0p3Rv
90.expected error 预期误差 h=!M6yap<
91.population 总体 c6f|
y_2
92.sampling risk 抽样风险 |*Of^IkG0
93.non- sampling risk 非抽样风险 a$~IQ2$|6
94.sampling unit 抽样单位 2O$95M
95.statistical sampling 统计抽样 \FIa,5k8
96.tolerable error 可容忍误差 +SAk:3.#CV
97.the risk of under reliance 信赖不足风险 r9+E'\
98.the risk of over reliance 信赖过度风险 #Tup]czO
99.the risk of incorrect rejection 误拒风险 U? {'n#n 5
100. the risk of incorrect acceptance 误受风险 jB5>y&+
101.working trial balance 试算平衡表 aytq4Ts
102.index and cross-referencing 索引和交叉索引 20$F$YYuk
103.cash receipt 现金收入 Y;'VosTD
104.cash disbursement 现金支出 &G0l&8pa
105.bank statement 银行对账单 tZdwy> ;
106.bank reconciliation 银行存款余额调节表 x%_qJ]o
107.balance sheet date 资产负债表日 e$ThSh\+(
108.net realizable value 可变现净值 pQk=x T
109.storeroom 仓库 ~gSwxGT7d
110.sale invoice 销售发票 A4~D#V
111.price list 价目表 i7i|370
112.positive confirmation request 积极式询证函 }pbBo2
113.negative confirmation request 消极式询证函 /'R UA
114.purchase requisition 请购单 Y1#-^,qg
115.receiving report 验收报告 9`)w@-~~
116.gross margin 毛利 <QYCo1_
117.manufacturing overhead 制造费用 om XBnzT
118.material requisition 领料单 @SKO~?7T
119.inventory-taking 存货盘点 |WD,\=J2
120.bond certificate 债券 dE 3i=
121.stock certificate 股票 3*CzXK>`M&
122.audit report 审计报告 2$o2.$i81
123.entity 被审计单位 S4#A#a2J
124.addressee of the audit report 审计报告的收件人 +^/Nil
125.unqualified opinion 无保留意见 } l :mN
126.qualified opinion 保留意见 kHt!
S9r
127.disclaimer of opinion 无法表示意见 zAKq7'_=
128.adverse opinion 否定意见
1m&!l6Jk
129 Auditors‘Report审计报告 *,O
:>Z5I
130 internal audit内部审计 Sf+(1_^`t
131 public sector audit政府审计 2E@C0Ha L
账项基础审计accounting number-based audit =XZF.ur
风险导向审计方法risk-oriented audit approach U@o2gjGN