1.audit 审计 ynJ)6n7a
2.attestation !{vZvy"
鉴证 r`e6B!p
3.credibility M6y|;lh''c
可信赖程度 |{La@X
4.audit of financial statements 财务报表审计 5m\)82s
5.agreed-upon procedures 执行商定程序 kNX8y--
6.high levels of assurance 高水平保证 Aa^w{D
7.compilation 编制 zb.sh
8.reliability 可靠性 A@e!~
9.relevance 相关性 j|@8VxZ
10.professional skepticism 职业谨慎 h;A~:}c,
11.objectivity 客观性 Z<'iT%6+r
12. professional competence 专业胜任能力 izLB4pk$
13.Senior/CPA-in-charge 项目经理 d w'P =8d
14.audit engagement letter 业务约定书 A-u!{F
15.recurring audit 连续审计 ;A0ZcgF
16.the client 委托人 BwVq:)P/R
17.change CPA 更换注册会计师 (/7cXd@\6
18.the existing CPA 现任注册会计师 u]P9ip"Z
19.the successor CPA 后任注册会计师 q NUd "%S
20.the preceding CPA前任注册会计师 f;!L\$yKy
21.issue the audit report 出具审计报告 .2y @@g
22.expert 专家 NRI[|
23.the board of directors 董事会 t-SZBNb
24.knowledge of the entity‘ s business 了解被审计单位情况 s\(@f4p
25.assess material misstatement risks评估重大错报风险 QT4vjz+|
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 f7Gs1{
27.a general knowledge of ————- 初步了解―――的情况 F(w<YU%6
28.a more knowledge of—————— 进一步了解的情况 cL4Xh|NBp
29.the prior year‘s working papers 以前年度工作底稿 'l3 DP
30.minutes of meeting 会议纪要 XII'
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31.business risks 经营风险 m?=J;r"Re
32.appropriateness 适当性 HC"yC;_
33.accounting estimate 会计估计 >RrG&Wv59
34.management representations 管理层声明 Z>*a:|
35.going concern assumption 持续经营假设 4wx{i6
36.audit plan 审计计划 RtEx
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37.significant audit areas 重点审计领域 Fe2t[y:8h
38.error 错误 K14v6d
39.fraud舞弊 zL3I!& z2
40.modified or additional procedures 修改或追加审计程序 A(z
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41.misappropriation of assets 侵占资产 =[0|qGzg
42.transactions without substance 虚假交易 A2.4#Qb'
43.unusual pressures 异常压力 >^g\s]c[
44.the suspected noncompliance 涉嫌存在违法行为 $<L@B|}F)
45.materialiy 重要性 !E^\)=E)P
46.exceed the materiality level 超过重要性水平 67U6`9d
47.approach the materiality level 接近重要性水平 lInf,Q7W
48.an acceptably low level 可接受水平 obGvd6\
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 H%{k.#O
50.misstatements or omissions 错报或漏报 _jaB[Q=By
51.aggregate 总计 b]*OGp4]5
52.subsequent events 期后事项 sIRfC<
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53.adjust the financial statements 调整财务报表 6UU<:KH
54.perform additional audit procedures 实施追加的审计程序 .>2]m[53
55.audit risk 审计风险 "O_)~u
56.detection risk 检查风险 [4+I1UR`
57.inappropriate audit opinion 不适当的审计意见 n^<J@uC
58.material misstatement 重大的错报 gO/\Yi
59.tolerable misstatement 可容忍错报 |g"K7XfM4
60.the acceptable level of detection risk 可接受的检查风险 HIda%
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61.assessed level of material misstatement risk 重大错报风险的评估水平 [{zfI`6
62.simall business 小规模企业 UDPn4q
63.accounting system 会计系统 8_M"lU0[
64.test of control 控制测试 sYB2{w
65.walk-through test 穿行测试 FJFO0Hb6
66.communication 沟通 [J55%N;#1
67.flow chart 流程图 *]c~[&x5&
68.reperformance of internal control 重新执行 2_TFc2d
69.audit evidence 审计证据 27MwZz
70.substantive procedures 实质性程序 Xm<|m#
71.assertions 认定 '_
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72.esistence 存在
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73.occurrence 发生 pk6<wAs*?#
74.completeness 完整性 V?~!D p
75.rights and obligations 权利和义务 QkYKm<b
76.valuation and allocation 计价和分摊 N(P2Lo{JF
77.cutoff 截止 DX ZZZ[#
78.accuracy 准确性 2"WP>>b80
79.classification 分类 Sa/]81aG
80.inspection 检查 #VsS C1
81.supervision of counting 监盘 hfg
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82.observation 观察 D58RHgY[
83.confirmation 函证 +K,T^<F;
84.computation 计算 o3:
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85.analytical procedures 分析程序 #$l:%
86.vouch 核对 %eGI]!vf
87.trace 追查 !t?5U_on
88.audit sampling 审计抽样 tjQ6[`
89.error 误差 *d31fBCk%
90.expected error 预期误差 f<y3/jl4
91.population 总体 u"8KH
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92.sampling risk 抽样风险 2s}G6'xE]P
93.non- sampling risk 非抽样风险 ^-F#"i|Cn
94.sampling unit 抽样单位 `rV
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95.statistical sampling 统计抽样 &w
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96.tolerable error 可容忍误差 &AVX03P
97.the risk of under reliance 信赖不足风险 Yy,XKIqU
98.the risk of over reliance 信赖过度风险 2 ]n4)vv,
99.the risk of incorrect rejection 误拒风险 WP'.o
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 cv. j
102.index and cross-referencing 索引和交叉索引 c= aZ[
103.cash receipt 现金收入 qRq4PQ@
104.cash disbursement 现金支出 PJ,G_+b!
105.bank statement 银行对账单 'Z)#Sz Y
106.bank reconciliation 银行存款余额调节表 g'2}Y5m$`
107.balance sheet date 资产负债表日 "BIhd*K[~
108.net realizable value 可变现净值 GGUwS
109.storeroom 仓库 40[@d
110.sale invoice 销售发票 PGuPw'2;[
111.price list 价目表 2nCHL'8N
112.positive confirmation request 积极式询证函 o\fPZ`p-m~
113.negative confirmation request 消极式询证函 g"`jWSt7Q
114.purchase requisition 请购单 qHPinxewx
115.receiving report 验收报告 L]l?_#*x
116.gross margin 毛利 s+ ^1\
117.manufacturing overhead 制造费用 Ox@$ }
118.material requisition 领料单 7^1K4%IPl
119.inventory-taking 存货盘点 8"rK
120.bond certificate 债券 \\
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121.stock certificate 股票 09i77
122.audit report 审计报告 VBW][f
123.entity 被审计单位 r]Lj@0F>8
124.addressee of the audit report 审计报告的收件人 L@J$kqWY
125.unqualified opinion 无保留意见 rS+ >oP}
126.qualified opinion 保留意见 M XuHA?
127.disclaimer of opinion 无法表示意见 C#P>3"
128.adverse opinion 否定意见 ygd*zy9
129 Auditors‘Report审计报告 g!i45]6[Nw
130 internal audit内部审计 D;OPsNQ
131 public sector audit政府审计 #A:^XAU1Z@
账项基础审计accounting number-based audit R<^E?FI
风险导向审计方法risk-oriented audit approach lB7/oa1]>