1.audit 审计 o|Kd\<rY
2.attestation tNC;CP#R+
鉴证 DsCbMs=Y
3.credibility >TG#
可信赖程度 e {805^X}
4.audit of financial statements 财务报表审计 w On*QO[
5.agreed-upon procedures 执行商定程序 1HBWOV7z.?
6.high levels of assurance 高水平保证 EFzPt?l
7.compilation 编制 {Y1&GO;
8.reliability 可靠性 KSQ*HO)5
9.relevance 相关性 4GG0jCNk
10.professional skepticism 职业谨慎 d:JP935
11.objectivity 客观性 fR#W#n#m
12. professional competence 专业胜任能力 t`pbEjE0K
13.Senior/CPA-in-charge 项目经理 9T%b#~?3P
14.audit engagement letter 业务约定书 C"R}_C|r)*
15.recurring audit 连续审计 04#<qd&ob@
16.the client 委托人 FE3uNfQs|
17.change CPA 更换注册会计师 c!]Q0ib6
18.the existing CPA 现任注册会计师 y1#*c$ O
19.the successor CPA 后任注册会计师 dfWtLY
20.the preceding CPA前任注册会计师 m;{(U Z
21.issue the audit report 出具审计报告 `2
hLs _
22.expert 专家 {Lugdf'
23.the board of directors 董事会
>/G[Oo
24.knowledge of the entity‘ s business 了解被审计单位情况 @BMuov
25.assess material misstatement risks评估重大错报风险 EL(BXJrx{
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 l0=VE#rFl
27.a general knowledge of ————- 初步了解―――的情况 <6.?:Jj
28.a more knowledge of—————— 进一步了解的情况 J6gn!
29.the prior year‘s working papers 以前年度工作底稿 z
LZHVvL3
30.minutes of meeting 会议纪要 &/8B
(0<
31.business risks 经营风险 hp$1c
32.appropriateness 适当性 .$a|&P=S
33.accounting estimate 会计估计 <['ucp
34.management representations 管理层声明 eqk.+~^
35.going concern assumption 持续经营假设
GC7W7B
36.audit plan 审计计划 zuI7Px
37.significant audit areas 重点审计领域 ?G 'sb}.
38.error 错误 D*t[5,~
j
39.fraud舞弊 iHeu<3O
40.modified or additional procedures 修改或追加审计程序 &Y1RPO41J
41.misappropriation of assets 侵占资产 -%TwtO<$']
42.transactions without substance 虚假交易 J+l#!gk$!
43.unusual pressures 异常压力 H
$mZ?
44.the suspected noncompliance 涉嫌存在违法行为 aj]pN,g@N
45.materialiy 重要性 uLr-!T
46.exceed the materiality level 超过重要性水平 m'WGK`WIm
47.approach the materiality level 接近重要性水平 %e+{wU}w?2
48.an acceptably low level 可接受水平 py$i{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 &"DD&87N%
50.misstatements or omissions 错报或漏报 A u"BDP
51.aggregate 总计 !im%t9
52.subsequent events 期后事项 W4"1H0s`l
53.adjust the financial statements 调整财务报表 MUUhg
54.perform additional audit procedures 实施追加的审计程序 A`1-c
55.audit risk 审计风险 /$^SiE+N
56.detection risk 检查风险 J|CCTXT
57.inappropriate audit opinion 不适当的审计意见 "qoJIwl#q
58.material misstatement 重大的错报 +>Pq]{Uf1j
59.tolerable misstatement 可容忍错报 F&HvSt}l5
60.the acceptable level of detection risk 可接受的检查风险 m@"p#pt(_
61.assessed level of material misstatement risk 重大错报风险的评估水平 f('##pND@
62.simall business 小规模企业 Y8for'
63.accounting system 会计系统 vHN/~k#
64.test of control 控制测试 .F3~eas
65.walk-through test 穿行测试 kH?PEA! \
66.communication 沟通 c=aVYQ"2
67.flow chart 流程图 JPpNCC.b
68.reperformance of internal control 重新执行 0s6eF+bs
69.audit evidence 审计证据 I5E+=.T*ar
70.substantive procedures 实质性程序 -qG7, t
71.assertions 认定 ,{d=<j_
72.esistence 存在 !}q@O-}j
73.occurrence 发生 G0(A~Q"
74.completeness 完整性 F41g Mg
75.rights and obligations 权利和义务 f!G%$?]
76.valuation and allocation 计价和分摊 |WSmpuf
77.cutoff 截止 vj"['6Xa
78.accuracy 准确性 o(D6
79.classification 分类 0aGAF ]
80.inspection 检查 4KY@y?H g
81.supervision of counting 监盘 3
<Zo{;
82.observation 观察 vH@$?b3VP
83.confirmation 函证 R)Dh; XA
84.computation 计算 F6"Qs FG
85.analytical procedures 分析程序 NN~PWy1opa
86.vouch 核对 G$s=P
87.trace 追查 1-Q>[Uz,
88.audit sampling 审计抽样 - XB[2h
89.error 误差 Ni#y=cb
90.expected error 预期误差 sI@kS^
91.population 总体 Qm4cuV-0{
92.sampling risk 抽样风险 Kr%`L/%
93.non- sampling risk 非抽样风险 ).jna`A,
94.sampling unit 抽样单位 B RtT 7
95.statistical sampling 统计抽样 le2 v"Y
96.tolerable error 可容忍误差 Hnf?`j>
97.the risk of under reliance 信赖不足风险 cq9d;~q
98.the risk of over reliance 信赖过度风险 @}{Fw;,(7n
99.the risk of incorrect rejection 误拒风险 1~[GGl
100. the risk of incorrect acceptance 误受风险 l#a*w
101.working trial balance 试算平衡表 Rk}=SB-
102.index and cross-referencing 索引和交叉索引 i|fkwV,5
103.cash receipt 现金收入 10*^
104.cash disbursement 现金支出 hroRDD
105.bank statement 银行对账单 MT<3OKo?:
106.bank reconciliation 银行存款余额调节表 ~TjTd
107.balance sheet date 资产负债表日 F2v9XMi
108.net realizable value 可变现净值 ;(IAhWE?7
109.storeroom 仓库 !={QL :
110.sale invoice 销售发票 3Z74&a$
111.price list 价目表 kv`5"pa7M
112.positive confirmation request 积极式询证函 vr$z6m ^
113.negative confirmation request 消极式询证函 #J%Fi).^)
114.purchase requisition 请购单 dq3"L!0u
115.receiving report 验收报告 Zk0? =f?j
116.gross margin 毛利 a2H_8iQ!
117.manufacturing overhead 制造费用 D 66!C{
118.material requisition 领料单 `;&=m,
W'
119.inventory-taking 存货盘点 %Z(lTvqG
120.bond certificate 债券 )`zfDio-1V
121.stock certificate 股票 sJ|IW0Mr
122.audit report 审计报告 b<KKF '
123.entity 被审计单位 ?
\NT'CG
124.addressee of the audit report 审计报告的收件人 #DcK{|ty
125.unqualified opinion 无保留意见 Ls NJ3oy
126.qualified opinion 保留意见 g'V,K\TG
127.disclaimer of opinion 无法表示意见 ,@t#)HV
128.adverse opinion 否定意见 y |Tv;v1L
129 Auditors‘Report审计报告 w4Ku1G#jC
130 internal audit内部审计 ; T WYO
131 public sector audit政府审计 62#8c~dL
账项基础审计accounting number-based audit VM"*@T
风险导向审计方法risk-oriented audit approach [?#-JIZ3T