1.audit 审计 V5rnI\:7
2.attestation *pP"u::S
鉴证 A(_AOoA'
3.credibility t )Z2"_5
可信赖程度 3DK^S2\zBm
4.audit of financial statements 财务报表审计 HY#7Ctn3
5.agreed-upon procedures 执行商定程序 ,r5<v_
6.high levels of assurance 高水平保证 Z{#^lhHx
7.compilation 编制 IZ')1
8.reliability 可靠性 Y=X"Y
H|
9.relevance 相关性 GG"0n{>0
10.professional skepticism 职业谨慎 EC1q#;:
11.objectivity 客观性 c
Yx=8~-
12. professional competence 专业胜任能力 xmKa8']x
13.Senior/CPA-in-charge 项目经理 /iif@5lw{
14.audit engagement letter 业务约定书 p@i U}SUaE
15.recurring audit 连续审计 `Q26Dk
16.the client 委托人 9?D7"P+
17.change CPA 更换注册会计师 d1e'!y}R5
18.the existing CPA 现任注册会计师 7~\Dzcfk"P
19.the successor CPA 后任注册会计师 :'y
20.the preceding CPA前任注册会计师 37p0*%a":
21.issue the audit report 出具审计报告 +azPpGZ=
22.expert 专家 VK`_Qc#B
23.the board of directors 董事会 uW>AH@Pij
24.knowledge of the entity‘ s business 了解被审计单位情况 };9dd3X
25.assess material misstatement risks评估重大错报风险 UShn)3F
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 2DQ'h}BI
27.a general knowledge of ————- 初步了解―――的情况 hD<z^j+
28.a more knowledge of—————— 进一步了解的情况 ! qrF=a
29.the prior year‘s working papers 以前年度工作底稿 R'dF<&Kj|
30.minutes of meeting 会议纪要 k6JB%m\E
31.business risks 经营风险 ("/*k
32.appropriateness 适当性 -Qnnzp$]
33.accounting estimate 会计估计 QX%m4K/a
34.management representations 管理层声明 b]RCe^E1
35.going concern assumption 持续经营假设 x(}t r27o
36.audit plan 审计计划 @mP@~
37.significant audit areas 重点审计领域 _Fl]zs<
38.error 错误 9Z*` {
39.fraud舞弊 EoU}@MjM~
40.modified or additional procedures 修改或追加审计程序
(i *1M
41.misappropriation of assets 侵占资产 sbK0OA
42.transactions without substance 虚假交易 >qtB27jV
43.unusual pressures 异常压力 |<y[gj4`T/
44.the suspected noncompliance 涉嫌存在违法行为 KXw
\N!
45.materialiy 重要性 tB(Q-c
46.exceed the materiality level 超过重要性水平 uzp!Y&C
47.approach the materiality level 接近重要性水平 m.K"IXD
48.an acceptably low level 可接受水平 czMLvPXRx
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 +Yi=Wo/
50.misstatements or omissions 错报或漏报 QQ2xNNF[
51.aggregate 总计 "6Dz~5
52.subsequent events 期后事项 fvit+
53.adjust the financial statements 调整财务报表 /SMp`Q88
54.perform additional audit procedures 实施追加的审计程序 ~fCD#D2KU
55.audit risk 审计风险 g-^CuXic
56.detection risk 检查风险 }GkEv}~t
57.inappropriate audit opinion 不适当的审计意见 W@wT,yJ8@
58.material misstatement 重大的错报 gFDP:I/`
59.tolerable misstatement 可容忍错报 &)s
A(
60.the acceptable level of detection risk 可接受的检查风险 (3]7[h7
61.assessed level of material misstatement risk 重大错报风险的评估水平 -^#Ix;%
62.simall business 小规模企业 ?-@hNrx
63.accounting system 会计系统 fiw~"2
U
64.test of control 控制测试 K?I@'B'
65.walk-through test 穿行测试 {qLnwy!i
66.communication 沟通 `n^jU92
67.flow chart 流程图 @.0jC=!l
68.reperformance of internal control 重新执行 qsJA|z&6x
69.audit evidence 审计证据 7ZZSAI
70.substantive procedures 实质性程序 42m`7uQ
71.assertions 认定 JC =Bxv
72.esistence 存在 0eQ5LG?)
73.occurrence 发生 Q;5\( 0w5
74.completeness 完整性 1GEE ^Eu
75.rights and obligations 权利和义务 8kMMQ ES
76.valuation and allocation 计价和分摊 $wN'mY
77.cutoff 截止 #G*z{BRQ
78.accuracy 准确性 XLmbpEh
79.classification 分类 ; $y.+5 q
80.inspection 检查 0.@/I}R[
81.supervision of counting 监盘 PI{sO |
82.observation 观察 i( c2NPbX
83.confirmation 函证 c&0IJ7fZG
84.computation 计算 J=\Y 4- "
85.analytical procedures 分析程序 !/jx4w~R
86.vouch 核对 zb;'}l;+
87.trace 追查 m2_&rjGz
88.audit sampling 审计抽样 j ^_G
89.error 误差 <M$hj6.tn
90.expected error 预期误差 m7RWu I,
91.population 总体 >Mvt;'c
92.sampling risk 抽样风险 5n9F\T5
93.non- sampling risk 非抽样风险 QGLm4 Wl9
94.sampling unit 抽样单位 <|2_1[,sl
95.statistical sampling 统计抽样 8AefgjE
96.tolerable error 可容忍误差 sL\|y38'
97.the risk of under reliance 信赖不足风险 +i)1 jX<
98.the risk of over reliance 信赖过度风险 2}}~\C}o+
99.the risk of incorrect rejection 误拒风险 ,
#c-"xY
100. the risk of incorrect acceptance 误受风险 *g=*}2
101.working trial balance 试算平衡表 +u)'
102.index and cross-referencing 索引和交叉索引 .qVdo+M%F
103.cash receipt 现金收入 ^)fB
"!s
104.cash disbursement 现金支出 Aga7X
@fV(
105.bank statement 银行对账单 G+
%
ZN
106.bank reconciliation 银行存款余额调节表 Ab(bvS8r$
107.balance sheet date 资产负债表日 (>8fcQUBb
108.net realizable value 可变现净值 XkK16aLE
109.storeroom 仓库 Jhj]rsGk
110.sale invoice 销售发票
_X]?
111.price list 价目表 ,U2D&{@
112.positive confirmation request 积极式询证函 Uc6U!X
113.negative confirmation request 消极式询证函 hqBwA1](a
114.purchase requisition 请购单 1i>)@{P&BN
115.receiving report 验收报告 '.dW>7
116.gross margin 毛利 ZR#UoYjupb
117.manufacturing overhead 制造费用 sP+S86
u
118.material requisition 领料单 jWoo{+=D
119.inventory-taking 存货盘点 /NkZ;<uxJ
120.bond certificate 债券 D^TKv;%d
121.stock certificate 股票 tP:x
x2N_
122.audit report 审计报告 ';lO[B
123.entity 被审计单位 ~cZ1=,P
124.addressee of the audit report 审计报告的收件人 [wu%t8O2
125.unqualified opinion 无保留意见 4o=G) KO{
126.qualified opinion 保留意见 H~$|y9>qI
127.disclaimer of opinion 无法表示意见 =k8A7P
128.adverse opinion 否定意见 ~}M{[6!
129 Auditors‘Report审计报告 A5/h*`Q\\
130 internal audit内部审计 Kp&d9e{
Yc
131 public sector audit政府审计 /0\pPc*kA{
账项基础审计accounting number-based audit !PQRlgcG
风险导向审计方法risk-oriented audit approach $"UAJ -