1.audit 审计 D* Vr)J
2.attestation (hmasy6hM
鉴证 Ar>Om!]=v
3.credibility =3& WH0
可信赖程度 v
7Pv&|
4.audit of financial statements 财务报表审计 YDDwvk
H
5.agreed-upon procedures 执行商定程序 VQLo
vt"
6.high levels of assurance 高水平保证 N|Rlb5\
7.compilation 编制 D./e|i?
8.reliability 可靠性 FUHa"$Bg
9.relevance 相关性 5+ VdZ'@
10.professional skepticism 职业谨慎 kQ4%J,7e4
11.objectivity 客观性 czedn_}%Q
12. professional competence 专业胜任能力 v[HxO?x^
13.Senior/CPA-in-charge 项目经理 # Dy;x\a
14.audit engagement letter 业务约定书 OlV>zam
15.recurring audit 连续审计 d5bj$oH
16.the client 委托人
hBN!!a|l
17.change CPA 更换注册会计师 ~L 4"t_-
18.the existing CPA 现任注册会计师
F\>`j
19.the successor CPA 后任注册会计师 ^t
#]E#
20.the preceding CPA前任注册会计师 2t[inzn=E
21.issue the audit report 出具审计报告 <Z#u_:5@
22.expert 专家 g,Q!F
23.the board of directors 董事会 8mx5K-/,y^
24.knowledge of the entity‘ s business 了解被审计单位情况 {!E<hQ2<$9
25.assess material misstatement risks评估重大错报风险 >Z>*Iz,LP
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 U,g!KN3P
27.a general knowledge of ————- 初步了解―――的情况 lr^-
28.a more knowledge of—————— 进一步了解的情况 YBg\L$|n
29.the prior year‘s working papers 以前年度工作底稿 M0_K%Z(zaR
30.minutes of meeting 会议纪要 VsUEp_I
31.business risks 经营风险 vA+ RZ
32.appropriateness 适当性 {V:?r
33.accounting estimate 会计估计 =.tsz.:c
34.management representations 管理层声明 GK\'m@k
35.going concern assumption 持续经营假设 +5^*c^C
36.audit plan 审计计划 MA"iM+Ar
37.significant audit areas 重点审计领域 v "oO
38.error 错误 &Vl,
x/
39.fraud舞弊 @*_#zU#g
40.modified or additional procedures 修改或追加审计程序 pz-`Tp w
41.misappropriation of assets 侵占资产 U6_1L,W
42.transactions without substance 虚假交易 BNaZD<<
43.unusual pressures 异常压力 Sqfa,3?L
44.the suspected noncompliance 涉嫌存在违法行为 kv) LH{
45.materialiy 重要性 62Jn8DwAT
46.exceed the materiality level 超过重要性水平 >%d]"]
47.approach the materiality level 接近重要性水平 =m-_0xo
48.an acceptably low level 可接受水平 gR1X@j$_
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
BPi>SI0
50.misstatements or omissions 错报或漏报 R?X9U.AcW
51.aggregate 总计 zSkM8LM2
52.subsequent events 期后事项 $aGK8%.O
53.adjust the financial statements 调整财务报表 ]kKf4SJZFU
54.perform additional audit procedures 实施追加的审计程序 =XoNk1
55.audit risk 审计风险 {)F-US
56.detection risk 检查风险 6x -PGq
57.inappropriate audit opinion 不适当的审计意见 y@hdN=-
58.material misstatement 重大的错报 b6]M}ixK
59.tolerable misstatement 可容忍错报 u1nv'\*
60.the acceptable level of detection risk 可接受的检查风险 BRH:5h
61.assessed level of material misstatement risk 重大错报风险的评估水平 f+/
^1~^
62.simall business 小规模企业 BNzL+"W
63.accounting system 会计系统 SHwl^qVk[
64.test of control 控制测试 .# M5L
65.walk-through test 穿行测试 h8S%Q|-
66.communication 沟通 zBc7bbK
67.flow chart 流程图 EB\z:n5
68.reperformance of internal control 重新执行 Y*"%;e$tg
69.audit evidence 审计证据 +mxs jcq0
70.substantive procedures 实质性程序 XFBk:~}sI
71.assertions 认定 HWe.|fH:
72.esistence 存在 Ppx*
73.occurrence 发生 .+B!mmp
74.completeness 完整性 kZn!]TseN
75.rights and obligations 权利和义务 MjG.Ili$m
76.valuation and allocation 计价和分摊 t`DUY3>36
77.cutoff 截止 Ha 3XH_
78.accuracy 准确性 hO(HwG?8t
79.classification 分类 \HH|{
80.inspection 检查 JWxPH5L
81.supervision of counting 监盘 ?xeq*<qfI
82.observation 观察 AM Rj N;
83.confirmation 函证 Xe+Hez,
84.computation 计算 qo}kwwWN;
85.analytical procedures 分析程序 <v{jJ7w
86.vouch 核对 Jl^oDW
87.trace 追查 BkO"{
88.audit sampling 审计抽样 iPkG=*Ip(%
89.error 误差 ^?juY}rZ=|
90.expected error 预期误差 h[B
Ft{x
91.population 总体 6J=~ *&
92.sampling risk 抽样风险 xds"n5
93.non- sampling risk 非抽样风险 R6M@pO
94.sampling unit 抽样单位 $G=\i>R.
95.statistical sampling 统计抽样 VK|!aqA{b
96.tolerable error 可容忍误差 AJmS1 B
97.the risk of under reliance 信赖不足风险 C g&1
98.the risk of over reliance 信赖过度风险 IA+>dr
99.the risk of incorrect rejection 误拒风险 6XX5K@
100. the risk of incorrect acceptance 误受风险 &1Az`[zKGW
101.working trial balance 试算平衡表 NgH%
102.index and cross-referencing 索引和交叉索引 Um9=<*p
103.cash receipt 现金收入 -(1e!5_-@
104.cash disbursement 现金支出 $~`(!pa:
105.bank statement 银行对账单 4/d#)6
106.bank reconciliation 银行存款余额调节表 sH&8"5BT%
107.balance sheet date 资产负债表日 7 IIM8/BI
108.net realizable value 可变现净值 ^Jkj/n'
109.storeroom 仓库 C{>?~@z&5
110.sale invoice 销售发票 r[\47cG
111.price list 价目表 `rs1!ZJ,
112.positive confirmation request 积极式询证函 Riw>cVi~
113.negative confirmation request 消极式询证函 mKn[>M1
114.purchase requisition 请购单 s5z@`M5'm
115.receiving report 验收报告 rP3)TeG6
116.gross margin 毛利 n*;mFV0s
117.manufacturing overhead 制造费用 Dxu)by
118.material requisition 领料单 _VM J q9.
119.inventory-taking 存货盘点 ivGxtx
120.bond certificate 债券 S[ 2`7'XV
121.stock certificate 股票 |L+GM"hg
122.audit report 审计报告 'kUrSM'*$N
123.entity 被审计单位 vJcvyz#%1
124.addressee of the audit report 审计报告的收件人 gr-%9=Uq
125.unqualified opinion 无保留意见 z&-`<uV~
126.qualified opinion 保留意见 tdt6*
127.disclaimer of opinion 无法表示意见 d&U;rMEv
128.adverse opinion 否定意见 l_kH^ET
129 Auditors‘Report审计报告 }Rf }
iG
130 internal audit内部审计 v=W%|iZ
131 public sector audit政府审计 JHMj4Zkp
账项基础审计accounting number-based audit ?Ts
Z_
风险导向审计方法risk-oriented audit approach @B[=`9KF[