1.audit 审计 0+0Y$;
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2.attestation Z{3=.z{&^=
鉴证 _3
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3.credibility 42`Uq[5Y
可信赖程度 .UxkTads
4.audit of financial statements 财务报表审计 Xp;'Wa"@
5.agreed-upon procedures 执行商定程序 Mx}r! Q
6.high levels of assurance 高水平保证 jzi%[c<G
7.compilation 编制 []OS p&
8.reliability 可靠性 u9_?c
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9.relevance 相关性 d Np%=gIj
10.professional skepticism 职业谨慎 H~[q<ybxr
11.objectivity 客观性 5!Er;e
12. professional competence 专业胜任能力 nR%w5oe
13.Senior/CPA-in-charge 项目经理 drCL7.j#L
14.audit engagement letter 业务约定书 qA}l[:F+#
15.recurring audit 连续审计 Xk:x=4u&
16.the client 委托人 a[t"J*0
17.change CPA 更换注册会计师 4g
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18.the existing CPA 现任注册会计师 .WglLUJ:Z
19.the successor CPA 后任注册会计师 ca
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20.the preceding CPA前任注册会计师 Jn(|.eT|
21.issue the audit report 出具审计报告 W&A^.% 2l
22.expert 专家 .9DhD=8aIO
23.the board of directors 董事会 ^Oj^7.T+
24.knowledge of the entity‘ s business 了解被审计单位情况 H(
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25.assess material misstatement risks评估重大错报风险 _bh$
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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 xqT} 9,
27.a general knowledge of ————- 初步了解―――的情况 9'X
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28.a more knowledge of—————— 进一步了解的情况 T&dc)t`o
29.the prior year‘s working papers 以前年度工作底稿 6\h*SBI?(
30.minutes of meeting 会议纪要 =
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31.business risks 经营风险 ^g'uR@uU
32.appropriateness 适当性 m%U=:u7#M
33.accounting estimate 会计估计 c7rC !v
34.management representations 管理层声明 pJ?y
35.going concern assumption 持续经营假设 a# 0*#&?7@
36.audit plan 审计计划 jcePSps]
37.significant audit areas 重点审计领域 `[=/
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38.error 错误 MO]zf3f!
39.fraud舞弊 J^kSp
40.modified or additional procedures 修改或追加审计程序 USE!
41.misappropriation of assets 侵占资产 {s@&3i?ZiC
42.transactions without substance 虚假交易 $jC+oYXj
43.unusual pressures 异常压力 98}l`J=i
44.the suspected noncompliance 涉嫌存在违法行为 MNfc1I_#
45.materialiy 重要性 X56.Y.
46.exceed the materiality level 超过重要性水平 %*L
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47.approach the materiality level 接近重要性水平 <Rt0
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48.an acceptably low level 可接受水平 jJ>I*'w
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 CyS.GdyP
50.misstatements or omissions 错报或漏报 b^Do[o}5
51.aggregate 总计
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52.subsequent events 期后事项 nQw, /Lk
53.adjust the financial statements 调整财务报表 AWZ4h,as{
54.perform additional audit procedures 实施追加的审计程序 FN0<iL
55.audit risk 审计风险 ud(w0eX
56.detection risk 检查风险 Lz-(1~o
57.inappropriate audit opinion 不适当的审计意见 m,J9:S<5;
58.material misstatement 重大的错报 ipiS=
59.tolerable misstatement 可容忍错报 NS4W!o;"
60.the acceptable level of detection risk 可接受的检查风险 x
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61.assessed level of material misstatement risk 重大错报风险的评估水平 t-FrF </0
62.simall business 小规模企业 $nthMx$
63.accounting system 会计系统 %F*h}i
64.test of control 控制测试 }g.)%Bw!
65.walk-through test 穿行测试 q_6<}2m,U
66.communication 沟通 *xKY>E+
67.flow chart 流程图 )q+;+J`>
68.reperformance of internal control 重新执行 l%cE o`U
69.audit evidence 审计证据 g*U[?I"sC
70.substantive procedures 实质性程序 $+
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71.assertions 认定 c
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72.esistence 存在 U_0"1+jbq
73.occurrence 发生 4!+IsT
74.completeness 完整性 uQkFFWS
75.rights and obligations 权利和义务 ^@maF<Jb
76.valuation and allocation 计价和分摊 Cp-p7g0wlg
77.cutoff 截止 7baQ4QY?n
78.accuracy 准确性 grCz@i
79.classification 分类 )J|~'{z:
80.inspection 检查 }!vJ+
81.supervision of counting 监盘 "CQ:<
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82.observation 观察 -[lOf
83.confirmation 函证 k5Df97\s
84.computation 计算 WGMEZx
85.analytical procedures 分析程序 ,3ivB8
86.vouch 核对 \g;-q9g;O
87.trace 追查 Y&b JKX
88.audit sampling 审计抽样 \ N]2V(v
89.error 误差 9r,7>#IF
90.expected error 预期误差 XCZNvLG
91.population 总体 z`@|v~i0`
92.sampling risk 抽样风险 &q[`lIV, L
93.non- sampling risk 非抽样风险 ,
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94.sampling unit 抽样单位 ON3~!Q)
95.statistical sampling 统计抽样 %,5_]bGvb
96.tolerable error 可容忍误差 $~.'Tnk)
97.the risk of under reliance 信赖不足风险 !.5,RIf
98.the risk of over reliance 信赖过度风险 h-:te9p6>4
99.the risk of incorrect rejection 误拒风险 uyWt{>$
100. the risk of incorrect acceptance 误受风险 u"1Zv!
101.working trial balance 试算平衡表 ^b`aO$
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 sq'bo8r
104.cash disbursement 现金支出 ??`zW
105.bank statement 银行对账单 ]EPFyVt~3
106.bank reconciliation 银行存款余额调节表 0=KyupwXC
107.balance sheet date 资产负债表日 kC-OZ VoO
108.net realizable value 可变现净值 v|u[BmA)*k
109.storeroom 仓库 3,-xk!W$L
110.sale invoice 销售发票 !@kwHJkv
111.price list 价目表 rjW\tuZI
112.positive confirmation request 积极式询证函 LYyOcb[x
113.negative confirmation request 消极式询证函 qUtlh,4)
114.purchase requisition 请购单 a{7'qmN1
115.receiving report 验收报告 S6Fn(%T+9
116.gross margin 毛利 z7g=L@
117.manufacturing overhead 制造费用 3]g|Cwu
118.material requisition 领料单 %Y// }
119.inventory-taking 存货盘点 7gcJ.,Z.
120.bond certificate 债券 N1i%b,:3
121.stock certificate 股票 `Kq4z62V
122.audit report 审计报告 g
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123.entity 被审计单位 &
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124.addressee of the audit report 审计报告的收件人 Rz9IjL.Z
125.unqualified opinion 无保留意见 #)N}F/Od^
126.qualified opinion 保留意见 f+Ht
127.disclaimer of opinion 无法表示意见 Gg=Y}S7:
128.adverse opinion 否定意见 &;Jg2f%.
129 Auditors‘Report审计报告 `z{sDe;
130 internal audit内部审计 I7q}<"`
131 public sector audit政府审计 v46 5Z
账项基础审计accounting number-based audit HTU?hbG(
风险导向审计方法risk-oriented audit approach &`IC3O5