1.audit 审计 `:A`%Fg8<
2.attestation wvA@\-.+
鉴证 Dw^d!%Ala
3.credibility m>'sM1s
可信赖程度 Khxl'qj
4.audit of financial statements 财务报表审计 x,z +l-y
5.agreed-upon procedures 执行商定程序 ?j8F5(HF?
6.high levels of assurance 高水平保证 |}\et
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7.compilation 编制 Uok?FEN
8.reliability 可靠性 p/xxoU
9.relevance 相关性 u%S&EuX
10.professional skepticism 职业谨慎 oToUpkAI
11.objectivity 客观性 o+(
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12. professional competence 专业胜任能力 969*mcq'
13.Senior/CPA-in-charge 项目经理 nj~1y')
14.audit engagement letter 业务约定书 cSBYC_LU
15.recurring audit 连续审计 YzSUJ=0/
16.the client 委托人 Sf)VQ5U!Y
17.change CPA 更换注册会计师 ~fE@]~f>
18.the existing CPA 现任注册会计师 <ok/2v
19.the successor CPA 后任注册会计师 FMuM:%&J]
20.the preceding CPA前任注册会计师 40oRO0p
21.issue the audit report 出具审计报告 a
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22.expert 专家 fNc3&=]]
23.the board of directors 董事会 Os@ d&wm
24.knowledge of the entity‘ s business 了解被审计单位情况 >v`lsCGb
25.assess material misstatement risks评估重大错报风险
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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 jnX9] PkJ
27.a general knowledge of ————- 初步了解―――的情况 v3Y/D1jd"
28.a more knowledge of—————— 进一步了解的情况 /PAxPZf_
29.the prior year‘s working papers 以前年度工作底稿 C w`v\
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30.minutes of meeting 会议纪要 rm NqS+t
31.business risks 经营风险 <Vr"
32.appropriateness 适当性 7%9Sz5z
33.accounting estimate 会计估计 VAF+\Cea=
34.management representations 管理层声明 J
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35.going concern assumption 持续经营假设 S\
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36.audit plan 审计计划 ,K8O<Mw8
37.significant audit areas 重点审计领域 ]%3o"|
38.error 错误 j9sf~}D>
39.fraud舞弊 C$xU!9K[+
40.modified or additional procedures 修改或追加审计程序 *Y6BPFE*4
41.misappropriation of assets 侵占资产 Kgi%Nd
42.transactions without substance 虚假交易 6yKr5t H4
43.unusual pressures 异常压力 utC]GiR
44.the suspected noncompliance 涉嫌存在违法行为 <1VzQH!o
45.materialiy 重要性 ^S'}RZ*>
46.exceed the materiality level 超过重要性水平 !j6]k^ra
47.approach the materiality level 接近重要性水平 it!8+hvq9*
48.an acceptably low level 可接受水平 e;R5A6|
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 yw2^kk93|
50.misstatements or omissions 错报或漏报 7E4=\vM
51.aggregate 总计 0x'>}5`5
52.subsequent events 期后事项 j8!fzJG
53.adjust the financial statements 调整财务报表 !MNUp(:
54.perform additional audit procedures 实施追加的审计程序 v&%GK5j7O
55.audit risk 审计风险 ad8kUHf
56.detection risk 检查风险 Sb+pB58&N
57.inappropriate audit opinion 不适当的审计意见 nk]jIRy^T
58.material misstatement 重大的错报 ^_r8R__S:
59.tolerable misstatement 可容忍错报 r@0HqZx`
60.the acceptable level of detection risk 可接受的检查风险 s!``OyI/Z
61.assessed level of material misstatement risk 重大错报风险的评估水平 <P7f\$o~
62.simall business 小规模企业 z@^l1)m
63.accounting system 会计系统 9`+c<j4/B
64.test of control 控制测试 iV[g.sP-
65.walk-through test 穿行测试 *;8tj5du
66.communication 沟通 FJgr=9>
67.flow chart 流程图 4r`u@
68.reperformance of internal control 重新执行 sXkWs2!
69.audit evidence 审计证据 "d>{hP
70.substantive procedures 实质性程序 ScYw3i
71.assertions 认定 /pZLt)=P
72.esistence 存在 0~Ot
73.occurrence 发生 a;D{P`%n
74.completeness 完整性 at${^,&
75.rights and obligations 权利和义务 )V%xbDd S
76.valuation and allocation 计价和分摊
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77.cutoff 截止 qi_[@da f?
78.accuracy 准确性 h #Od tc1)
79.classification 分类 R$4&>VBu
80.inspection 检查 ~mx me6"v
81.supervision of counting 监盘 1+v&SU
82.observation 观察 MbC7`Sp&i
83.confirmation 函证 &/}]9 #
84.computation 计算 mnu4XE#|
85.analytical procedures 分析程序 hS}?"ST|
86.vouch 核对 2Otd
87.trace 追查 ',?
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88.audit sampling 审计抽样 2@@OjeANsX
89.error 误差 >_(Xb%w
90.expected error 预期误差 *+re2O)Eh'
91.population 总体 %*lOzC
92.sampling risk 抽样风险 ao#{N=mn
93.non- sampling risk 非抽样风险 X90VJb]
94.sampling unit 抽样单位 mS5'q q;t
95.statistical sampling 统计抽样 *x2+sgSf_0
96.tolerable error 可容忍误差 6uW?xB9
97.the risk of under reliance 信赖不足风险 r5> FU>7'
98.the risk of over reliance 信赖过度风险 O&Q_vY
99.the risk of incorrect rejection 误拒风险 rlmzbIuI9
100. the risk of incorrect acceptance 误受风险 *P_(hG&c
101.working trial balance 试算平衡表 l9"0Wu@_x
102.index and cross-referencing 索引和交叉索引 Z;=G5O
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103.cash receipt 现金收入 "qjkwf)\
104.cash disbursement 现金支出 o8.KakrPP
105.bank statement 银行对账单 l7]:b8
106.bank reconciliation 银行存款余额调节表 <61T)7
107.balance sheet date 资产负债表日 Ikql
108.net realizable value 可变现净值 im|(
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109.storeroom 仓库 :2iNw>z1
110.sale invoice 销售发票 T_|%nF-+
111.price list 价目表 @&t';"AE
112.positive confirmation request 积极式询证函 m.e+S,i
113.negative confirmation request 消极式询证函 IL` X}=L_
114.purchase requisition 请购单 l5QH8eNwME
115.receiving report 验收报告 z %{Z
116.gross margin 毛利 2jV.\C k
117.manufacturing overhead 制造费用 xDv$z.=Y
118.material requisition 领料单 ma[%,u`
119.inventory-taking 存货盘点 je@F:5
120.bond certificate 债券 16ahU$@-
121.stock certificate 股票 t+7h(?8L
122.audit report 审计报告 !|;^
123.entity 被审计单位 VTQ V]>|
124.addressee of the audit report 审计报告的收件人 QPB@qx#@
125.unqualified opinion 无保留意见 *F0O*n*7W
126.qualified opinion 保留意见 PnkJWl<S
127.disclaimer of opinion 无法表示意见 ["Mq
128.adverse opinion 否定意见 ;[TC`DuNj0
129 Auditors‘Report审计报告 G66sPw
130 internal audit内部审计 IV*@}~BJ
131 public sector audit政府审计 5S`_q&
账项基础审计accounting number-based audit Uyf<:8U\
风险导向审计方法risk-oriented audit approach JoeU J3N