1.audit 审计 hZ3bVi)L\
2.attestation 9uY'E'm*
鉴证 $>gFf}#C
3.credibility zDp 2g)
可信赖程度 a.'*G6~Qgw
4.audit of financial statements 财务报表审计 QJNFA}*>
5.agreed-upon procedures 执行商定程序 =41xkAMnk
6.high levels of assurance 高水平保证 3T
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7.compilation 编制 ^8tEach
8.reliability 可靠性 R]dg_Da
9.relevance 相关性 ^aQ"E9
10.professional skepticism 职业谨慎 ijcm2FJcG
11.objectivity 客观性 c,22*.V/
12. professional competence 专业胜任能力 E]6
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13.Senior/CPA-in-charge 项目经理 neh(<>
14.audit engagement letter 业务约定书 ;4a{$Lw~^9
15.recurring audit 连续审计 mmsPLv6
16.the client 委托人 )Z$!PqRw@u
17.change CPA 更换注册会计师 l0]
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18.the existing CPA 现任注册会计师 BV
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19.the successor CPA 后任注册会计师 p<2,=*2
20.the preceding CPA前任注册会计师 ?upM>69{
21.issue the audit report 出具审计报告 VpUAeWb
22.expert 专家 h![#;>(
23.the board of directors 董事会 .543N<w
24.knowledge of the entity‘ s business 了解被审计单位情况 !BI;C(,RL
25.assess material misstatement risks评估重大错报风险 tgaO!{9I?
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 Q&&@v4L
27.a general knowledge of ————- 初步了解―――的情况 edV\-H5<
28.a more knowledge of—————— 进一步了解的情况 5;S.H#YOpO
29.the prior year‘s working papers 以前年度工作底稿 d3Rw!slIq
30.minutes of meeting 会议纪要 DJir { \F
31.business risks 经营风险 *A< 5*Db:F
32.appropriateness 适当性 r>\bW)e
33.accounting estimate 会计估计 +
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34.management representations 管理层声明 -/k
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35.going concern assumption 持续经营假设 F
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36.audit plan 审计计划 _U0f=m
37.significant audit areas 重点审计领域 S$3JMFA
38.error 错误 "j-CZ\]U|
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 9kojLqCT
41.misappropriation of assets 侵占资产 =EIkD9u
42.transactions without substance 虚假交易 -hV*EPQ/
43.unusual pressures 异常压力 .2pK.$.
44.the suspected noncompliance 涉嫌存在违法行为 7|D +Ihy;
45.materialiy 重要性 -+5>|N#
46.exceed the materiality level 超过重要性水平 uMv1O{
47.approach the materiality level 接近重要性水平 P$sxr
48.an acceptably low level 可接受水平 AEuG v}#
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 iUwzs&frd
50.misstatements or omissions 错报或漏报 ':}\4j&{E
51.aggregate 总计 2Hdu:"j
52.subsequent events 期后事项 b2]Kx&!
53.adjust the financial statements 调整财务报表 ^GX)Z~
54.perform additional audit procedures 实施追加的审计程序 |' .
55.audit risk 审计风险 &?vgP!d&M
56.detection risk 检查风险 l]cFqLp
57.inappropriate audit opinion 不适当的审计意见 nd(S3rct&
58.material misstatement 重大的错报 6
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59.tolerable misstatement 可容忍错报 qVPeB,kIz
60.the acceptable level of detection risk 可接受的检查风险 !wp3!bLp
61.assessed level of material misstatement risk 重大错报风险的评估水平 _wOt39e&
62.simall business 小规模企业 0ksa
63.accounting system 会计系统 kR9-8I{J
64.test of control 控制测试 KU;9}!#
65.walk-through test 穿行测试 {x7,
66.communication 沟通 gJhiGYx
67.flow chart 流程图 875od
68.reperformance of internal control 重新执行 SB7c.H,
69.audit evidence 审计证据 d\Zng!Z '
70.substantive procedures 实质性程序 /@Zrq#o
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71.assertions 认定 %bfZn9_m
72.esistence 存在 80;(Gt@<"
73.occurrence 发生 FN;^"H
74.completeness 完整性 <,(,jU)j
75.rights and obligations 权利和义务 N<-Gk6`C/
76.valuation and allocation 计价和分摊 G
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77.cutoff 截止 Fx+*S3==%e
78.accuracy 准确性 fzA9'i`
79.classification 分类 j.kG};f
80.inspection 检查 wPl%2
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81.supervision of counting 监盘 TPY}C
82.observation 观察 O~QB!<Q+
83.confirmation 函证 9/7u*>:
84.computation 计算 iX\X>W$P
85.analytical procedures 分析程序 bF(f*u
86.vouch 核对 0^ibNiSP
87.trace 追查 +MLVbK
88.audit sampling 审计抽样 Dxxm="FQZ
89.error 误差 D0q":WvE
90.expected error 预期误差 bTu9;(
91.population 总体 :@)>r9N
92.sampling risk 抽样风险 y Wya&|D9
93.non- sampling risk 非抽样风险 }{"fJ3] c^
94.sampling unit 抽样单位 ]q-Y }1di8
95.statistical sampling 统计抽样 }T$p)"
96.tolerable error 可容忍误差 Faf&U%]*`
97.the risk of under reliance 信赖不足风险 Lk$B{2^n
98.the risk of over reliance 信赖过度风险 %[yJ4WL
99.the risk of incorrect rejection 误拒风险 x;')9/3
100. the risk of incorrect acceptance 误受风险 ZW}_Qs
101.working trial balance 试算平衡表 j)GtEP<n#
102.index and cross-referencing 索引和交叉索引 $\! 7 {6a
103.cash receipt 现金收入 `p7=t)5k
104.cash disbursement 现金支出 3 9|MX21k
105.bank statement 银行对账单 \G3rX9xG
106.bank reconciliation 银行存款余额调节表 `#gie$B{
107.balance sheet date 资产负债表日 g4@ lM"|S
108.net realizable value 可变现净值 F\KUZ[%
109.storeroom 仓库 4{l,
110.sale invoice 销售发票 (khL-F
111.price list 价目表 -tNUMi'
112.positive confirmation request 积极式询证函 +@:x!q|^
113.negative confirmation request 消极式询证函 ]d%8k}U
114.purchase requisition 请购单 4g7)i L^#~
115.receiving report 验收报告 +'@Dz9:>
116.gross margin 毛利 <rmvcim{*
117.manufacturing overhead 制造费用 }{<
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118.material requisition 领料单 2dzrRH
119.inventory-taking 存货盘点 -R6)ROGl
120.bond certificate 债券 ,=mS,r7
121.stock certificate 股票 (3&?w y_l
122.audit report 审计报告 L~>i,
123.entity 被审计单位 s!e3|pGS
124.addressee of the audit report 审计报告的收件人 y|q3Wa
125.unqualified opinion 无保留意见 =kqt
126.qualified opinion 保留意见 `V3Fx{
127.disclaimer of opinion 无法表示意见 Rx|;=-8zg
128.adverse opinion 否定意见 2wgg7[tGi
129 Auditors‘Report审计报告 Ip]KPrwp
130 internal audit内部审计 &yol_%C
131 public sector audit政府审计 W 8!Qv8rf
账项基础审计accounting number-based audit y#$CMf
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风险导向审计方法risk-oriented audit approach zkdetrR