1.audit 审计 W_/$H_04+
2.attestation G(F=6L~;
鉴证 N0K <zxR
3.credibility [V;u7Z\r-
可信赖程度 23bTCp.d
4.audit of financial statements 财务报表审计 $|!3ks
5.agreed-upon procedures 执行商定程序 6 Rg>h
6.high levels of assurance 高水平保证 `!ja0Sq]U
7.compilation 编制 81I9xqvSd~
8.reliability 可靠性 \l5G
9.relevance 相关性 ose)\rM'
10.professional skepticism 职业谨慎 rJ6N'vw>
11.objectivity 客观性 +^rt48${ y
12. professional competence 专业胜任能力 D7B g!*
13.Senior/CPA-in-charge 项目经理 =XSupM[T
14.audit engagement letter 业务约定书 @qA11C.hq
15.recurring audit 连续审计 ka_R|x G\
16.the client 委托人 Eh9{n,5-
17.change CPA 更换注册会计师 *J4 \KU
18.the existing CPA 现任注册会计师 v806f
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19.the successor CPA 后任注册会计师 &RHx8zScP
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 ]yFO~ 4Nu
22.expert 专家
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23.the board of directors 董事会 K)n058PO
24.knowledge of the entity‘ s business 了解被审计单位情况 k&u5`F
25.assess material misstatement risks评估重大错报风险 A* ] sN8
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 l?^}n(_.
27.a general knowledge of ————- 初步了解―――的情况 {
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28.a more knowledge of—————— 进一步了解的情况 TH
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29.the prior year‘s working papers 以前年度工作底稿 }tH_YF}u
30.minutes of meeting 会议纪要 qyY/:&E, Z
31.business risks 经营风险 S[&yO-=p6
32.appropriateness 适当性 A5ckosYyNA
33.accounting estimate 会计估计 8u
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34.management representations 管理层声明 _.W;hf`
35.going concern assumption 持续经营假设 !(j<Y0xo:
36.audit plan 审计计划 b0N7[M1Xl
37.significant audit areas 重点审计领域 2 jxh7\zE
38.error 错误 G/1V4-@
39.fraud舞弊 R!x
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40.modified or additional procedures 修改或追加审计程序 Q$yQ ^ mG
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 h4~VzCR4x\
43.unusual pressures 异常压力 R?2T0^0
44.the suspected noncompliance 涉嫌存在违法行为 B/JMH 1r
45.materialiy 重要性 j#
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46.exceed the materiality level 超过重要性水平 WBD"d<>'
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 O%} hNTS"
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 `cRRdD:dA
50.misstatements or omissions 错报或漏报 q-+_Y `_\
51.aggregate 总计 P@P e5H"o
52.subsequent events 期后事项 i)]^b{5nyB
53.adjust the financial statements 调整财务报表 ~>3#c#[
54.perform additional audit procedures 实施追加的审计程序 I$fm"N
55.audit risk 审计风险 07,&weQ
56.detection risk 检查风险 ng[LSB*57Y
57.inappropriate audit opinion 不适当的审计意见 S=`#X,Wo
58.material misstatement 重大的错报 J@4 Z+l9
59.tolerable misstatement 可容忍错报 R\u5!M$::
60.the acceptable level of detection risk 可接受的检查风险 aSfAu!j)
61.assessed level of material misstatement risk 重大错报风险的评估水平 xl(R|D))
62.simall business 小规模企业 z{U^j:A
63.accounting system 会计系统 bI)% g
64.test of control 控制测试 iis}=i7|
65.walk-through test 穿行测试 ;x u&%n[6@
66.communication 沟通 mr XmM<
67.flow chart 流程图 9_% ??@^>
68.reperformance of internal control 重新执行 mbIHzzW>
69.audit evidence 审计证据 MeO2 cy!5q
70.substantive procedures 实质性程序 ev5m(wR
71.assertions 认定 .DhB4v&
72.esistence 存在 9Om3<der
73.occurrence 发生 ^^[A\'
74.completeness 完整性 G4n-}R&
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75.rights and obligations 权利和义务 o-<.8Z}>at
76.valuation and allocation 计价和分摊 +,4u1 `c|$
77.cutoff 截止 G mmh&Uj
78.accuracy 准确性 sN/8OLc
79.classification 分类 8iUKG
80.inspection 检查 qoC<qn{.a
81.supervision of counting 监盘 *HQ>t
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82.observation 观察 D+4$l+\u
83.confirmation 函证 /t _QA
84.computation 计算
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85.analytical procedures 分析程序 SJ&+"S&
86.vouch 核对 +!-U+W
87.trace 追查 (ZD ~Q_O-
88.audit sampling 审计抽样 Ap<j;s4`
89.error 误差 !=v d:,
90.expected error 预期误差 D.x&N~-
91.population 总体 a ydf# [F
92.sampling risk 抽样风险 <*HsJwr)u
93.non- sampling risk 非抽样风险 i[ n3ILn
94.sampling unit 抽样单位 Ez Xi*/
95.statistical sampling 统计抽样 -N1X=4/f
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96.tolerable error 可容忍误差 %u*H No
97.the risk of under reliance 信赖不足风险 o? wEX%
98.the risk of over reliance 信赖过度风险 cnU()pd
99.the risk of incorrect rejection 误拒风险 XlxM.;i0H
100. the risk of incorrect acceptance 误受风险 |h2=9\:]
101.working trial balance 试算平衡表 b}m@2DR'|m
102.index and cross-referencing 索引和交叉索引 vF'Y; M
103.cash receipt 现金收入 i [2bz+Z?
104.cash disbursement 现金支出 #7naI*O
105.bank statement 银行对账单 _ #6*C%a x
106.bank reconciliation 银行存款余额调节表 #UqE %g`J
107.balance sheet date 资产负债表日 'LLpP# (
108.net realizable value 可变现净值 nM H:7[x3
109.storeroom 仓库 8MBvp*
110.sale invoice 销售发票 6=jL2cqx
111.price list 价目表 oSkvTK$ &i
112.positive confirmation request 积极式询证函 "V<7X%LIX
113.negative confirmation request 消极式询证函 + }^^]J$Nh
114.purchase requisition 请购单 ,TQ;DxB}=E
115.receiving report 验收报告 L=kETJ:g
116.gross margin 毛利 z_nY>_L83*
117.manufacturing overhead 制造费用 &B} ,xcNO
118.material requisition 领料单 LOe l6Ui
119.inventory-taking 存货盘点 '],G!U(
120.bond certificate 债券 l +# FoN
121.stock certificate 股票 ME'LZ"VT
122.audit report 审计报告 _/h<4G6A
123.entity 被审计单位 H:,Hr_;nC
124.addressee of the audit report 审计报告的收件人 c- "#
125.unqualified opinion 无保留意见 '2ACZcjDSv
126.qualified opinion 保留意见 2 3P7 %\
127.disclaimer of opinion 无法表示意见 Md>9Daa~
128.adverse opinion 否定意见 z v:o$2Z
129 Auditors‘Report审计报告 L?b;TjLe
130 internal audit内部审计 +Sg+% 8T
131 public sector audit政府审计 m/ng PeZ
账项基础审计accounting number-based audit HXQ
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风险导向审计方法risk-oriented audit approach N=c {@h
