1.audit 审计 ueBoSZRWX
2.attestation =Gz>ZWF
鉴证 *8H;KG
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3.credibility _PXo'*j
可信赖程度 <h51KPo^P
4.audit of financial statements 财务报表审计 M&c1iK\E8
5.agreed-upon procedures 执行商定程序 Aq'E:/
6.high levels of assurance 高水平保证 F$p*G][
7.compilation 编制 /,Id_TTCO
8.reliability 可靠性 [F[<2{FQF
9.relevance 相关性 Ec*7n6~9
10.professional skepticism 职业谨慎 "mDrJTWa
11.objectivity 客观性 R6mJFE*6T9
12. professional competence 专业胜任能力 , %O3^7i
13.Senior/CPA-in-charge 项目经理 kQl cT"R
14.audit engagement letter 业务约定书 x>"JWD
15.recurring audit 连续审计 l]y%cJ~$'D
16.the client 委托人 L)Ar{*xC
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 gD+t'qg$
19.the successor CPA 后任注册会计师 "sX?wTag
20.the preceding CPA前任注册会计师 Lj-&TO}OZ
21.issue the audit report 出具审计报告 DB'KIw
22.expert 专家 Yf)|ws?!
23.the board of directors 董事会 NZW)X[nXM
24.knowledge of the entity‘ s business 了解被审计单位情况 <?7,`P:h[
25.assess material misstatement risks评估重大错报风险 R&_\&:4f
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 E(kb!Rz
27.a general knowledge of ————- 初步了解―――的情况 A<CXd t+t
28.a more knowledge of—————— 进一步了解的情况 0QH3,Ps1C
29.the prior year‘s working papers 以前年度工作底稿 fA0=Y,pzv
30.minutes of meeting 会议纪要 -JhjTA
31.business risks 经营风险 M#=5u`h
32.appropriateness 适当性 ::R
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33.accounting estimate 会计估计 +Z~!n
34.management representations 管理层声明 y&=19A#
35.going concern assumption 持续经营假设 aa%&&
36.audit plan 审计计划 $SGA60q
37.significant audit areas 重点审计领域 %R*vSRG/U
38.error 错误 9.OwH(Ax7
39.fraud舞弊 ~G:2iSi(#
40.modified or additional procedures 修改或追加审计程序 f3>6:(
41.misappropriation of assets 侵占资产 z<vO#
42.transactions without substance 虚假交易 )^>XZ*eK
43.unusual pressures 异常压力 :`^3MMLO
44.the suspected noncompliance 涉嫌存在违法行为 1
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45.materialiy 重要性 Dzjt|U0ru9
46.exceed the materiality level 超过重要性水平 v;}`?@G
47.approach the materiality level 接近重要性水平 C9Z\G 3
48.an acceptably low level 可接受水平 B"Kce"!
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 a(DZGQ-as
50.misstatements or omissions 错报或漏报 "zIq)PY
51.aggregate 总计 [gns8F#H\
52.subsequent events 期后事项 b
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53.adjust the financial statements 调整财务报表 Ar7mH4M
54.perform additional audit procedures 实施追加的审计程序 V52C,]qQH
55.audit risk 审计风险 chMc(.cN0
56.detection risk 检查风险 VMye5 P
57.inappropriate audit opinion 不适当的审计意见 LSu^#B
58.material misstatement 重大的错报 hB}h-i(u
59.tolerable misstatement 可容忍错报 /b:t;0G
60.the acceptable level of detection risk 可接受的检查风险 <RPoQ'.^
61.assessed level of material misstatement risk 重大错报风险的评估水平 XZdr`$z f
62.simall business 小规模企业 O][Nl^dl
63.accounting system 会计系统 Li-(p"
64.test of control 控制测试 G!VF*yW8
65.walk-through test 穿行测试 PSf5p\<5
66.communication 沟通 fxoi<!|iGY
67.flow chart 流程图 kAB+28A
68.reperformance of internal control 重新执行 P&%eIgAOL
69.audit evidence 审计证据 o|;eMO-
70.substantive procedures 实质性程序 YaNH.$.:
71.assertions 认定 ,WB_C\.#XN
72.esistence 存在 9kX=99kf[
73.occurrence 发生 y-\A@jJC5
74.completeness 完整性 d1TdH s\
75.rights and obligations 权利和义务 uQu/(5
76.valuation and allocation 计价和分摊 {pb9UUP2
77.cutoff 截止 r2GK_$vd
78.accuracy 准确性 ZAX0n!db3
79.classification 分类 d=Df.H+3
80.inspection 检查 T<f\*1~^
81.supervision of counting 监盘 o!toO&=
82.observation 观察 'LbeL1ca
83.confirmation 函证 A6NxM8ybn+
84.computation 计算 ZG@M%|>
85.analytical procedures 分析程序 <{cNgKd9
86.vouch 核对 Q-8'?S
87.trace 追查 E<<p_hX8R
88.audit sampling 审计抽样 WfDX"rA
89.error 误差 "o{)X@YN]
90.expected error 预期误差 p>:ef
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91.population 总体 K4k~r!&OU
92.sampling risk 抽样风险 y5/'!L)g
93.non- sampling risk 非抽样风险 jkF+g$B
94.sampling unit 抽样单位 EY)Gi`lK
95.statistical sampling 统计抽样 \/*Nf?;
96.tolerable error 可容忍误差 6mu<&m
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97.the risk of under reliance 信赖不足风险 ran^te^Ks(
98.the risk of over reliance 信赖过度风险 J}(6>iuQY?
99.the risk of incorrect rejection 误拒风险 @1qdd~B}
100. the risk of incorrect acceptance 误受风险 Jh43)#G-
101.working trial balance 试算平衡表 )W`SC mr]
102.index and cross-referencing 索引和交叉索引 1@%B?
103.cash receipt 现金收入 i>Fvmw
104.cash disbursement 现金支出 Lvi[*une|
105.bank statement 银行对账单 $Eio$TI
106.bank reconciliation 银行存款余额调节表 p"[O#*p
107.balance sheet date 资产负债表日 dCZ\ S91q
108.net realizable value 可变现净值 j1puB
109.storeroom 仓库 {4:
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110.sale invoice 销售发票 Pknc[h},
111.price list 价目表 h@~:(:zU$
112.positive confirmation request 积极式询证函 \9] I#Ih}M
113.negative confirmation request 消极式询证函 w{3Q( =&
114.purchase requisition 请购单 ,{?q^"
115.receiving report 验收报告 kG)2%
116.gross margin 毛利 tx0Go'{
117.manufacturing overhead 制造费用 /Fv/oY
118.material requisition 领料单 aXdf>2c{JD
119.inventory-taking 存货盘点 i s L{9^
120.bond certificate 债券 2'wr={>W
121.stock certificate 股票 X"[dQ_o
122.audit report 审计报告 6ORY`Pe7P|
123.entity 被审计单位 l#D-q/k?
124.addressee of the audit report 审计报告的收件人 g.x=pt
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 U_}7d"<| ?
127.disclaimer of opinion 无法表示意见 >1x7UXs~:
128.adverse opinion 否定意见 .Gizz</P~
129 Auditors‘Report审计报告 N5nvL)a~
130 internal audit内部审计 ,0!uem}1i
131 public sector audit政府审计 iOT)0@f'
账项基础审计accounting number-based audit r^$\t0h(U8
风险导向审计方法risk-oriented audit approach d5DP^u