1.audit 审计 C\@YH]
2.attestation g@f/OsR76
鉴证 PH!B /D5G
3.credibility *t9qH
可信赖程度 E?D{/k,zZ
4.audit of financial statements 财务报表审计 Jd6Q 9~z#
5.agreed-upon procedures 执行商定程序 .T wF]
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6.high levels of assurance 高水平保证 ]JuB6o_L
7.compilation 编制 &n kGdHX/a
8.reliability 可靠性 yZaDNc9'
9.relevance 相关性 }U1shG[
10.professional skepticism 职业谨慎 jN>UW}?
11.objectivity 客观性 J
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12. professional competence 专业胜任能力 y+R$pzX
13.Senior/CPA-in-charge 项目经理 :S6 <v0`Z
14.audit engagement letter 业务约定书 urjp&L&
15.recurring audit 连续审计 IFoN<<7/2$
16.the client 委托人 #wuE30d
17.change CPA 更换注册会计师 *X5LyO3-gP
18.the existing CPA 现任注册会计师 A~SSu.L@
19.the successor CPA 后任注册会计师 c4W"CD;D
20.the preceding CPA前任注册会计师 30`H
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21.issue the audit report 出具审计报告 ~36XJ
22.expert 专家 e}w!]
23.the board of directors 董事会 u)>*U'bM
24.knowledge of the entity‘ s business 了解被审计单位情况 vB4qJ{f
25.assess material misstatement risks评估重大错报风险 4yy
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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 ,kuOaaV7K
27.a general knowledge of ————- 初步了解―――的情况 (I
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28.a more knowledge of—————— 进一步了解的情况 * OFT)S
29.the prior year‘s working papers 以前年度工作底稿 !Xce iQu
30.minutes of meeting 会议纪要 J3^Ir [
31.business risks 经营风险 =J\7(0Dz4t
32.appropriateness 适当性 v>l?d27R
33.accounting estimate 会计估计 mt7:`-
34.management representations 管理层声明 wO
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35.going concern assumption 持续经营假设 y+h=x4t
36.audit plan 审计计划 "
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37.significant audit areas 重点审计领域 ]z NL+]1_
38.error 错误 tF(mD=[
39.fraud舞弊 AP@d2{"m}
40.modified or additional procedures 修改或追加审计程序 F@3,>~[%I
41.misappropriation of assets 侵占资产 ]P^ +~
42.transactions without substance 虚假交易 jL>r*=K)%
43.unusual pressures 异常压力 9a unv
44.the suspected noncompliance 涉嫌存在违法行为 L}nc'smvM
45.materialiy 重要性 x$sQ .aT
46.exceed the materiality level 超过重要性水平 b2H6}s"=w
47.approach the materiality level 接近重要性水平 4 -W?u51"
48.an acceptably low level 可接受水平 &
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ;rbn/6
50.misstatements or omissions 错报或漏报 PX'%)5:q;i
51.aggregate 总计 beoMLHp
52.subsequent events 期后事项 ) 'KHUa9
53.adjust the financial statements 调整财务报表 Dr60
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54.perform additional audit procedures 实施追加的审计程序 E u
55.audit risk 审计风险 FT6cOMu
56.detection risk 检查风险 t&]IgF
57.inappropriate audit opinion 不适当的审计意见 G#>X~qk()
58.material misstatement 重大的错报 t~`Ef
59.tolerable misstatement 可容忍错报 2"T&Fp<
60.the acceptable level of detection risk 可接受的检查风险 .X9^ A,9
61.assessed level of material misstatement risk 重大错报风险的评估水平 L2%P
62.simall business 小规模企业 ~XRr }z_Lq
63.accounting system 会计系统 .b"e`Bw_=
64.test of control 控制测试 g(Nf.hko
65.walk-through test 穿行测试 AF}HS8eYy
66.communication 沟通 ;RI,zQ
67.flow chart 流程图 gS ]'^Sr
68.reperformance of internal control 重新执行 }, H,ky
69.audit evidence 审计证据 w,7
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70.substantive procedures 实质性程序 +tF,E^
71.assertions 认定 q ^?{6}sy
72.esistence 存在 zb (u?U
73.occurrence 发生
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74.completeness 完整性 EUgs2Fsb3
75.rights and obligations 权利和义务 :|g{gi
76.valuation and allocation 计价和分摊 as8<c4:v
77.cutoff 截止 mB\|<2
78.accuracy 准确性 y;H
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79.classification 分类 _ U\vHa$#
80.inspection 检查 bH&H\ Mx_k
81.supervision of counting 监盘 \l~h#1|%;s
82.observation 观察 &nYmVwi?"Q
83.confirmation 函证 &wfM:a/c
84.computation 计算 STMc
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85.analytical procedures 分析程序 UJI1n?~
86.vouch 核对 A`KTm(
87.trace 追查 V/Tp&+Z.c
88.audit sampling 审计抽样 jZGmTtx
89.error 误差 2iu;7/
90.expected error 预期误差 -?[:Zn~$a
91.population 总体 &uM?DQ`o8
92.sampling risk 抽样风险 @`{UiTNX`
93.non- sampling risk 非抽样风险 0=04:.%D
94.sampling unit 抽样单位 f &H`h
95.statistical sampling 统计抽样 LQe<mZ<
96.tolerable error 可容忍误差 TBpW/wz/
97.the risk of under reliance 信赖不足风险 $8
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98.the risk of over reliance 信赖过度风险 wRKGJ
99.the risk of incorrect rejection 误拒风险 "o1/gV
100. the risk of incorrect acceptance 误受风险 {`: !=
101.working trial balance 试算平衡表 laAG%lq/'
102.index and cross-referencing 索引和交叉索引 SE\`JGA[
103.cash receipt 现金收入 E5rNC/Ul$$
104.cash disbursement 现金支出 {5*5tCIt
105.bank statement 银行对账单 k$zDofdfp
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 ~7*HZ:.
108.net realizable value 可变现净值 6^p6v
109.storeroom 仓库 NXV%j},>
110.sale invoice 销售发票 *{ .u\
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111.price list 价目表 w/R^Vwq
112.positive confirmation request 积极式询证函 8=$@azG
113.negative confirmation request 消极式询证函 7HzKjR=B
114.purchase requisition 请购单 jN[Z mJz'
115.receiving report 验收报告 umi#Se3&
116.gross margin 毛利 PiN3t]2
117.manufacturing overhead 制造费用 ,}NG@JID
118.material requisition 领料单 dsh}-'>
119.inventory-taking 存货盘点 C'{Z?M>
120.bond certificate 债券 6A%Y/oU+2
121.stock certificate 股票 ]xuq2MU,l
122.audit report 审计报告 1$c*/Tc:E
123.entity 被审计单位 N@k:kI
124.addressee of the audit report 审计报告的收件人 '+`CwB2
125.unqualified opinion 无保留意见 5ewQjwW0
126.qualified opinion 保留意见 ?&?y-&.5-
127.disclaimer of opinion 无法表示意见 2WKA] l;
128.adverse opinion 否定意见 qoEOM%dAqV
129 Auditors‘Report审计报告 TiH(HW|:
130 internal audit内部审计
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131 public sector audit政府审计 F
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账项基础审计accounting number-based audit &v