1.audit 审计 V??dYB(
2.attestation ($}`R
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鉴证 Fl1;;F
3.credibility
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可信赖程度 |b|&XB_<]Z
4.audit of financial statements 财务报表审计 TJ1+g
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5.agreed-upon procedures 执行商定程序 xYhrO
6.high levels of assurance 高水平保证 0 0M@
7.compilation 编制 q~*t@
8.reliability 可靠性 + j W1V}h
9.relevance 相关性 1;mW,l'`
10.professional skepticism 职业谨慎 /ig:9R
11.objectivity 客观性 mL_j4=ER@
12. professional competence 专业胜任能力 Oh'Y0_oB>
13.Senior/CPA-in-charge 项目经理 \o/n
14.audit engagement letter 业务约定书 VxXzAeM
15.recurring audit 连续审计 ,;(PwJe
16.the client 委托人 [&nh5|f
17.change CPA 更换注册会计师 ~R&;v3
18.the existing CPA 现任注册会计师 <_XWWT%
19.the successor CPA 后任注册会计师 86\S?=J-b
20.the preceding CPA前任注册会计师 82]vkU
21.issue the audit report 出具审计报告 ~Q>_uw}g#
22.expert 专家 A _XhuQB;d
23.the board of directors 董事会 |"9 #bU
24.knowledge of the entity‘ s business 了解被审计单位情况 ]@0NO;bK>F
25.assess material misstatement risks评估重大错报风险 vsr[ur[eP
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 3l3'bw2
27.a general knowledge of ————- 初步了解―――的情况 >B2q+tA
28.a more knowledge of—————— 进一步了解的情况 S}ECW,K
29.the prior year‘s working papers 以前年度工作底稿 #*g5u{k'P
30.minutes of meeting 会议纪要 ZG d
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31.business risks 经营风险 K%X^n>O7C
32.appropriateness 适当性 8kIR y
33.accounting estimate 会计估计 ^-[ ?#]
34.management representations 管理层声明 zA!0l*H
35.going concern assumption 持续经营假设 ]<q[Do8k
36.audit plan 审计计划 "eWYv3z~-
37.significant audit areas 重点审计领域 ,ML[Wr'2
38.error 错误 OKvPL=~
39.fraud舞弊 GKFq+]W
40.modified or additional procedures 修改或追加审计程序 Kbb78S30
41.misappropriation of assets 侵占资产 S.d^T](
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 L
44.the suspected noncompliance 涉嫌存在违法行为 S9>0t0
45.materialiy 重要性 }QsZ:J.
46.exceed the materiality level 超过重要性水平 ?x0pe4^If
47.approach the materiality level 接近重要性水平 "n=vN<8(o
48.an acceptably low level 可接受水平 yH<$k^0r*
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 ]wWPXx[>/
50.misstatements or omissions 错报或漏报 PGARXw+
51.aggregate 总计 His*t1o8'O
52.subsequent events 期后事项 JB&\i#
53.adjust the financial statements 调整财务报表 2"d!(J6}K
54.perform additional audit procedures 实施追加的审计程序 (
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55.audit risk 审计风险 QZ?=M@|f
56.detection risk 检查风险 4#'("#R
57.inappropriate audit opinion 不适当的审计意见 X K5<Tg
58.material misstatement 重大的错报 rX; Ys2vQ*
59.tolerable misstatement 可容忍错报 Vm|Y$C
60.the acceptable level of detection risk 可接受的检查风险 |P.6<
61.assessed level of material misstatement risk 重大错报风险的评估水平 -dO'~all
62.simall business 小规模企业 !!:L
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63.accounting system 会计系统 MCP "GZK6W
64.test of control 控制测试 }=2;
65.walk-through test 穿行测试 R
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66.communication 沟通 XZ/[v8
67.flow chart 流程图 @Kgl%[NmX
68.reperformance of internal control 重新执行 /2m?15c+
69.audit evidence 审计证据 7'-j%!#w
70.substantive procedures 实质性程序 P/ oXDI8
71.assertions 认定 Fbp{,V@F2
72.esistence 存在 P\&! ]
73.occurrence 发生 8p!*?RRme[
74.completeness 完整性 wfjc/u9W6R
75.rights and obligations 权利和义务 4W#E`9
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76.valuation and allocation 计价和分摊 KA276#
77.cutoff 截止 ]O:N-Y
78.accuracy 准确性 u<n`x6gL
79.classification 分类 Y=
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80.inspection 检查 R <"6ojn
81.supervision of counting 监盘 "W#t;;9Wz
82.observation 观察 }N*>QR5K
83.confirmation 函证 (.Lrmf@hI7
84.computation 计算 $oLU; q%
85.analytical procedures 分析程序 IAOc
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86.vouch 核对 Oc&),ru2l
87.trace 追查 a?R[J==
88.audit sampling 审计抽样 F
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89.error 误差 ==cd>03()
90.expected error 预期误差 cMzkL%
91.population 总体 >bUj*#<
92.sampling risk 抽样风险 1|?
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93.non- sampling risk 非抽样风险 z\/53Sy<
94.sampling unit 抽样单位 <fdPLw;@e4
95.statistical sampling 统计抽样 k?VQi5M
96.tolerable error 可容忍误差 111D3
97.the risk of under reliance 信赖不足风险 !eJCM`cp
98.the risk of over reliance 信赖过度风险 L"<B;u5pM
99.the risk of incorrect rejection 误拒风险 :h:@o h_=
100. the risk of incorrect acceptance 误受风险 #~Q8M*~@
101.working trial balance 试算平衡表 1zktU.SZ
102.index and cross-referencing 索引和交叉索引 uvA(Rn
103.cash receipt 现金收入 /dDzZ%/@
104.cash disbursement 现金支出 n$2 RCQ
105.bank statement 银行对账单 .~}z4r
106.bank reconciliation 银行存款余额调节表 X-B8MoG|
107.balance sheet date 资产负债表日 :o"8MZp
108.net realizable value 可变现净值 =ex'22
109.storeroom 仓库 P.sgRsL
110.sale invoice 销售发票 *T4<&
111.price list 价目表 dZ:r&Qa
112.positive confirmation request 积极式询证函 \%,&~4
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113.negative confirmation request 消极式询证函 eFTX6XB:i
114.purchase requisition 请购单 :G)<}j"sM
115.receiving report 验收报告 =z:U~D
116.gross margin 毛利 #X.+
117.manufacturing overhead 制造费用 i9UI,b%X
118.material requisition 领料单 A2x;fgi
119.inventory-taking 存货盘点 *rqm8z50a
120.bond certificate 债券 4x'AC%&Qi
121.stock certificate 股票 U '[?9/T
122.audit report 审计报告 0zqj0
123.entity 被审计单位 MY-.t-3
124.addressee of the audit report 审计报告的收件人 @XOi62(
125.unqualified opinion 无保留意见 c!&Qj
126.qualified opinion 保留意见 !W1eUY
127.disclaimer of opinion 无法表示意见 !v!N>f4S$
128.adverse opinion 否定意见 N_C_O$j
129 Auditors‘Report审计报告 >uHS[ _`nM
130 internal audit内部审计 MB:n~>ga
131 public sector audit政府审计 Q2C)tVK+
账项基础审计accounting number-based audit h'^FrWaU/
风险导向审计方法risk-oriented audit approach ~SVQ;U)-