1.audit 审计 }@XokRk
2.attestation NlG~{rfI
鉴证 0lm7'H*~
3.credibility 8h%oJ4da
可信赖程度 ;LXwW(_6d
4.audit of financial statements 财务报表审计 Ok V*,n
5.agreed-upon procedures 执行商定程序 h
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6.high levels of assurance 高水平保证 P\lEfsuR
7.compilation 编制 L]kd.JJvy
8.reliability 可靠性 _* m<Z;Et
9.relevance 相关性 nUy. gAb
10.professional skepticism 职业谨慎 "-T[D9(A
11.objectivity 客观性 aJ/}ID
12. professional competence 专业胜任能力 EQTJ=\WFF
13.Senior/CPA-in-charge 项目经理 Z)^1~!w0
14.audit engagement letter 业务约定书 "!w#E6gU
15.recurring audit 连续审计 Rl/5eE8
16.the client 委托人 L
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17.change CPA 更换注册会计师 NZoNsNu*C.
18.the existing CPA 现任注册会计师 wr-/R"fX
19.the successor CPA 后任注册会计师 =f/CBYNw@V
20.the preceding CPA前任注册会计师 2t[P-on
21.issue the audit report 出具审计报告 SIridZ*%
22.expert 专家 |W#(+m
23.the board of directors 董事会 !y\r.fm!A
24.knowledge of the entity‘ s business 了解被审计单位情况 h4#y'E!,Z
25.assess material misstatement risks评估重大错报风险 v6C$Y+5~
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 |ns
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27.a general knowledge of ————- 初步了解―――的情况 1]A$
28.a more knowledge of—————— 进一步了解的情况 C==yl"w
29.the prior year‘s working papers 以前年度工作底稿 .mbqsb]&Y
30.minutes of meeting 会议纪要 -^aJ}[uaI
31.business risks 经营风险 Cvp!(<<gK
32.appropriateness 适当性 OAauD$Hh
33.accounting estimate 会计估计 Fd86P.Df
34.management representations 管理层声明 +6`+Q2qi
35.going concern assumption 持续经营假设 [eO^C
36.audit plan 审计计划 (yb$h0HN
37.significant audit areas 重点审计领域 HSk_'g(\0
38.error 错误 gHo sPY[
39.fraud舞弊 Gl"|t't
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40.modified or additional procedures 修改或追加审计程序 bEKh U\@=J
41.misappropriation of assets 侵占资产 @ tvz9N
42.transactions without substance 虚假交易 /rIyW?& f
43.unusual pressures 异常压力 K0YQ b&*k
44.the suspected noncompliance 涉嫌存在违法行为 7tbY
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45.materialiy 重要性 @PT([1C
46.exceed the materiality level 超过重要性水平 OUk"aAo
47.approach the materiality level 接近重要性水平 " 2~L
48.an acceptably low level 可接受水平 $
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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 {vq| 0t\-
50.misstatements or omissions 错报或漏报 QR2S67-
51.aggregate 总计 E|vXM"zFl
52.subsequent events 期后事项 )_YB8jUR-X
53.adjust the financial statements 调整财务报表 D3B]
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 7 x'2
56.detection risk 检查风险 c'.XC}
57.inappropriate audit opinion 不适当的审计意见 /go|r '
58.material misstatement 重大的错报 Q+oV?
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59.tolerable misstatement 可容忍错报 ]h?q1
60.the acceptable level of detection risk 可接受的检查风险 `Gj(>z*
61.assessed level of material misstatement risk 重大错报风险的评估水平 Z)}UCi+/".
62.simall business 小规模企业 eaC%&k
63.accounting system 会计系统 p|C[T]J\@
64.test of control 控制测试 D5bPF~q
65.walk-through test 穿行测试 ,$} xPC
66.communication 沟通 Y4C<4L?
67.flow chart 流程图 +Bf?3 5LP
68.reperformance of internal control 重新执行 I>GBnx
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69.audit evidence 审计证据 !Ii[`H
70.substantive procedures 实质性程序 {h=gnR-9
71.assertions 认定 =EYWiK77a
72.esistence 存在 L
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73.occurrence 发生 q;}iW:r&Q
74.completeness 完整性 ZTibF'\5N
75.rights and obligations 权利和义务 .g3=L
76.valuation and allocation 计价和分摊 "[
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77.cutoff 截止 Sx[
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78.accuracy 准确性 2Rt6)hgY
79.classification 分类 :KgH7s}
80.inspection 检查 \BuyJskE
81.supervision of counting 监盘 u0GHcpOm
82.observation 观察 V)5K/ U{
83.confirmation 函证 vK%*5
84.computation 计算 QtwQVOK
85.analytical procedures 分析程序 &JXb) W
86.vouch 核对 l n\qvD_
87.trace 追查 f4
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88.audit sampling 审计抽样 RC/45:hZZ
89.error 误差 x_/}R3d
90.expected error 预期误差 'Oj 1@0*0
91.population 总体 'zM=[#!B
92.sampling risk 抽样风险 cGiL9|k
93.non- sampling risk 非抽样风险 *i}X(sfe
94.sampling unit 抽样单位 ^DN:.qQ
95.statistical sampling 统计抽样 cT(6>@9@
96.tolerable error 可容忍误差 WR3,woo
97.the risk of under reliance 信赖不足风险 m`l9d4p
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98.the risk of over reliance 信赖过度风险 *5 +G
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99.the risk of incorrect rejection 误拒风险 A#6zINK#B
100. the risk of incorrect acceptance 误受风险 {vGJ}q?Sd"
101.working trial balance 试算平衡表 {9y
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102.index and cross-referencing 索引和交叉索引 ~_-]>
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103.cash receipt 现金收入 (c>g7d<>n
104.cash disbursement 现金支出 Kp6 @?
105.bank statement 银行对账单 NNF"si\FE
106.bank reconciliation 银行存款余额调节表 [lg!*
107.balance sheet date 资产负债表日 puJB&u"4L
108.net realizable value 可变现净值 Z;%uDlcXI
109.storeroom 仓库 ?+))J~@t
110.sale invoice 销售发票 h7
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111.price list 价目表 ujRXAN@mC
112.positive confirmation request 积极式询证函 mwo:+^v(
113.negative confirmation request 消极式询证函 PR
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114.purchase requisition 请购单 S~i9~jA
115.receiving report 验收报告 yo=L1;H
116.gross margin 毛利 N(Ru/9!y"
117.manufacturing overhead 制造费用 %\v8FCb
118.material requisition 领料单 c3 O/#*
119.inventory-taking 存货盘点 W;'fAohr
120.bond certificate 债券 !JDr58
121.stock certificate 股票 FDQ=$w}'>
122.audit report 审计报告 Xva(R<W7d<
123.entity 被审计单位 \ dFE.4
124.addressee of the audit report 审计报告的收件人 w.-x2Zg},
125.unqualified opinion 无保留意见 W48RZghmx
126.qualified opinion 保留意见 %+H _V1F
127.disclaimer of opinion 无法表示意见 !,$#i
128.adverse opinion 否定意见 Y>8Qj+d
129 Auditors‘Report审计报告 D xV=S0P
130 internal audit内部审计
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131 public sector audit政府审计 wX0D^)NtF
账项基础审计accounting number-based audit SHX`/
风险导向审计方法risk-oriented audit approach y)fMVD"(