1.audit 审计 ~u}[VP
2.attestation #i:p,5~")
鉴证 QD /| zi
3.credibility ("H:T?4Qs
可信赖程度 eFZ`0V0
4.audit of financial statements 财务报表审计 _!w# {5~
5.agreed-upon procedures 执行商定程序 4*m\Zoq>
6.high levels of assurance 高水平保证 "kf7??Z
7.compilation 编制 Zf(ucAhL
8.reliability 可靠性 iFga==rw
9.relevance 相关性 i,* DWD+
10.professional skepticism 职业谨慎 }54\NSj0
11.objectivity 客观性 ,n&Dg58K
12. professional competence 专业胜任能力 @@!t$dD
13.Senior/CPA-in-charge 项目经理 F"a,[i,[W
14.audit engagement letter 业务约定书 a>""MC2
15.recurring audit 连续审计 <}i\fJX6
16.the client 委托人 3H4p$\;C
17.change CPA 更换注册会计师 c#Ux{^ZE
18.the existing CPA 现任注册会计师 q(a6@6f"kD
19.the successor CPA 后任注册会计师 I9tdr<
20.the preceding CPA前任注册会计师 a)`h*P5@
21.issue the audit report 出具审计报告 ~_^nWT*BV
22.expert 专家 #4~Ivj
23.the board of directors 董事会 -
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24.knowledge of the entity‘ s business 了解被审计单位情况 Xo]FOJ5
25.assess material misstatement risks评估重大错报风险 :Wb+&|dU
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 Yxi.A$g
27.a general knowledge of ————- 初步了解―――的情况 C7)].vUN
28.a more knowledge of—————— 进一步了解的情况 QN*'MA"M
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 _3kAN.g
31.business risks 经营风险 z2 nDD6N
32.appropriateness 适当性 dR $@vDm
33.accounting estimate 会计估计 o.y4&bC14;
34.management representations 管理层声明 ?t?
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35.going concern assumption 持续经营假设 ~-'nEA TE
36.audit plan 审计计划 q#MAA_
37.significant audit areas 重点审计领域 V{c
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38.error 错误 OP``g/x)
39.fraud舞弊 NV*t
40.modified or additional procedures 修改或追加审计程序 5 _] i==M
41.misappropriation of assets 侵占资产 =BNmuAY7
42.transactions without substance 虚假交易 3#5sj >
43.unusual pressures 异常压力 U'Vz
44.the suspected noncompliance 涉嫌存在违法行为 97<Y.
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45.materialiy 重要性 Y }e$5
46.exceed the materiality level 超过重要性水平 CX\#
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47.approach the materiality level 接近重要性水平 O:k@'&
48.an acceptably low level 可接受水平 & ({X9
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 kj+AsQC,
50.misstatements or omissions 错报或漏报 3osAWSCEL
51.aggregate 总计 DQ~+\
52.subsequent events 期后事项 W}JJaZR*X
53.adjust the financial statements 调整财务报表 bha_bj
54.perform additional audit procedures 实施追加的审计程序 +gK7`:v4O*
55.audit risk 审计风险 8 I,(\<Xv
56.detection risk 检查风险 bzB9u&
57.inappropriate audit opinion 不适当的审计意见 m!!uf/
58.material misstatement 重大的错报 s)&"ga
59.tolerable misstatement 可容忍错报 .XYSO
60.the acceptable level of detection risk 可接受的检查风险 /5zzzaj{
61.assessed level of material misstatement risk 重大错报风险的评估水平 /:C"n|P7Z
62.simall business 小规模企业 }2JSa8
63.accounting system 会计系统 [(UQQa=+
64.test of control 控制测试 a Se.]_
65.walk-through test 穿行测试 oX!s u
66.communication 沟通
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67.flow chart 流程图 >;0z-;k6
68.reperformance of internal control 重新执行 p2w/jJMD
69.audit evidence 审计证据 /m9t2,KB
70.substantive procedures 实质性程序 _mFb+8C
71.assertions 认定 ")ZHa qEB
72.esistence 存在 P_Po g^
73.occurrence 发生 eN,m8A`/S
74.completeness 完整性 cUS2*7h
75.rights and obligations 权利和义务 o$Hc5W([Z
76.valuation and allocation 计价和分摊
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77.cutoff 截止 +h*&r~T
78.accuracy 准确性 0^{z
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79.classification 分类 ];j8vts&
80.inspection 检查 {s_0[>
81.supervision of counting 监盘 1AA(qE
82.observation 观察 gy~M]u{
83.confirmation 函证 ~hP[[?
84.computation 计算 *)u_m h
85.analytical procedures 分析程序 }RW4
86.vouch 核对 -/7[_,
87.trace 追查 gY;N>Yq,C
88.audit sampling 审计抽样 M`iJ6L
89.error 误差 | ql!@M(p
90.expected error 预期误差 6S]GSS<
91.population 总体 yTbBYx9Bi
92.sampling risk 抽样风险 b@5&<V;r2
93.non- sampling risk 非抽样风险 uodO^5"-
94.sampling unit 抽样单位 [y>Q3UqN
95.statistical sampling 统计抽样 E/AM<eN
96.tolerable error 可容忍误差 :tR%y"
97.the risk of under reliance 信赖不足风险 9-p d{Z~l
98.the risk of over reliance 信赖过度风险 t_P1a0Zu
99.the risk of incorrect rejection 误拒风险 /"Rh
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100. the risk of incorrect acceptance 误受风险 {TUCa
101.working trial balance 试算平衡表 JEFW}M)UGv
102.index and cross-referencing 索引和交叉索引 r|0C G^:C
103.cash receipt 现金收入 j:U>V7Kn3~
104.cash disbursement 现金支出 A+Z3b:}~
105.bank statement 银行对账单 x{Gih1
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 ZOS{F_2.
108.net realizable value 可变现净值 nLT]'B]$+
109.storeroom 仓库 ,3N8
110.sale invoice 销售发票 | %6B#uy
111.price list 价目表 Na3tK}x
112.positive confirmation request 积极式询证函 L{
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113.negative confirmation request 消极式询证函 Ia>qVM0
114.purchase requisition 请购单 cDE?X o'!
115.receiving report 验收报告 lywcT! <
116.gross margin 毛利 xZ4\.K\f]
117.manufacturing overhead 制造费用 L\hPw{)
118.material requisition 领料单 M(oW;^B
119.inventory-taking 存货盘点 .[K{;^>
120.bond certificate 债券 vP&*(WfO)
121.stock certificate 股票 zIRa%%.i<
122.audit report 审计报告 '[Nu;(>a
123.entity 被审计单位 R Af+%h*
124.addressee of the audit report 审计报告的收件人 9chiu%20
125.unqualified opinion 无保留意见 etGquW.
126.qualified opinion 保留意见 Z(U&0GH`
127.disclaimer of opinion 无法表示意见 `Gsh<.w!7
128.adverse opinion 否定意见 x2|DI)J1'
129 Auditors‘Report审计报告 Mzxz- cE
130 internal audit内部审计 oJXZ}>>iT
131 public sector audit政府审计 X,T^(p
账项基础审计accounting number-based audit AO^F6Y/
风险导向审计方法risk-oriented audit approach MQ,$'Y5~H