1.audit 审计 )Z
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2.attestation uVDa^+=
鉴证 9Fm"ei
3.credibility <5jzl
可信赖程度 OYmR<x5y/
4.audit of financial statements 财务报表审计 WjwLM2<nK7
5.agreed-upon procedures 执行商定程序 :WL'cJ9a
6.high levels of assurance 高水平保证 "D=P8X&vs
7.compilation 编制 5<j%EQN|D
8.reliability 可靠性 GF%314Xu
9.relevance 相关性 #ap9Yoyk\
10.professional skepticism 职业谨慎 MR<;i2p
11.objectivity 客观性 SD$h@p=!=
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 B0WJ/)rK<
14.audit engagement letter 业务约定书 _b.qkTWUB
15.recurring audit 连续审计 <_Q:'cx'
16.the client 委托人 A\#P*+k 0
17.change CPA 更换注册会计师 hk;7:G
18.the existing CPA 现任注册会计师 ]Ww?QhJ
19.the successor CPA 后任注册会计师 Nn"+w|v[ev
20.the preceding CPA前任注册会计师 {aJJ`t
21.issue the audit report 出具审计报告 e-*.Ca
22.expert 专家
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23.the board of directors 董事会 Ox'/`Mppw
24.knowledge of the entity‘ s business 了解被审计单位情况 w MP
25.assess material misstatement risks评估重大错报风险 OdY=z!Fls
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 g
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27.a general knowledge of ————- 初步了解―――的情况 `o?Ph&p}
28.a more knowledge of—————— 进一步了解的情况 1YJC{bO
29.the prior year‘s working papers 以前年度工作底稿 0`A~HH}
30.minutes of meeting 会议纪要 ZwerDkd
31.business risks 经营风险 zyg
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32.appropriateness 适当性 b2=0}~LK
33.accounting estimate 会计估计 -x4X O`b
34.management representations 管理层声明 tP%{P"g3^
35.going concern assumption 持续经营假设 TkO[rAC
36.audit plan 审计计划 SdwS= (e6
37.significant audit areas 重点审计领域 xOHgp=#D
38.error 错误 ;6{@^
39.fraud舞弊 u=/CRjot
40.modified or additional procedures 修改或追加审计程序 ~~,rp) )
41.misappropriation of assets 侵占资产 A4?+T+#d
42.transactions without substance 虚假交易 #I3$3^0i#
43.unusual pressures 异常压力 C2w2252T
44.the suspected noncompliance 涉嫌存在违法行为 13&0rLS
45.materialiy 重要性 gxMfu?zk"
46.exceed the materiality level 超过重要性水平 \y{Tn@7
47.approach the materiality level 接近重要性水平 pdEiqLhH
48.an acceptably low level 可接受水平 TbF4/T1b
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 d/e|'MPX
50.misstatements or omissions 错报或漏报 0W()lQ
51.aggregate 总计 tpTAeQ*:d
52.subsequent events 期后事项 iTg; 7~1pY
53.adjust the financial statements 调整财务报表 ~E^,=4
54.perform additional audit procedures 实施追加的审计程序 D\YE^8/
55.audit risk 审计风险 wgRsZ
56.detection risk 检查风险 l?)ZJ3]a
57.inappropriate audit opinion 不适当的审计意见 UD y(v ]
58.material misstatement 重大的错报 fQ=MJ7l
59.tolerable misstatement 可容忍错报 z|(+|pV(
60.the acceptable level of detection risk 可接受的检查风险 nbTVU+
61.assessed level of material misstatement risk 重大错报风险的评估水平 z]bwnJfd
62.simall business 小规模企业 "A)("
63.accounting system 会计系统 `H3.,]
64.test of control 控制测试 ~b|`'kU
65.walk-through test 穿行测试 EK$Kee}~
66.communication 沟通 =?(~aV
67.flow chart 流程图 eVcANP
68.reperformance of internal control 重新执行 <x),
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69.audit evidence 审计证据 ?P7]
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70.substantive procedures 实质性程序 DF{Qw@P!
71.assertions 认定 lw(e3j
72.esistence 存在 #s%-IN
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73.occurrence 发生 m G1IQ!
74.completeness 完整性 ez9k4IO
75.rights and obligations 权利和义务 5Fm=/o1
76.valuation and allocation 计价和分摊 A;u" <KG?
77.cutoff 截止 yRYWch
78.accuracy 准确性 a%Jx
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79.classification 分类 .\qj;20W
80.inspection 检查 lRP1&FH0
81.supervision of counting 监盘 U`x bPQ
82.observation 观察 nB ". '=
83.confirmation 函证 :9|W#d{o
84.computation 计算 !"TZ:"VZU
85.analytical procedures 分析程序 T^}
86.vouch 核对 -n? g~(/P
87.trace 追查 S?0)1O
88.audit sampling 审计抽样 3?s ?XAh
89.error 误差 -)y%~Zn
90.expected error 预期误差 S|GWcSg
91.population 总体 8
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92.sampling risk 抽样风险 \ U-vI:J_
93.non- sampling risk 非抽样风险 O8N[Jl
94.sampling unit 抽样单位 qUF1XJZ}z
95.statistical sampling 统计抽样 SgE/!+{
96.tolerable error 可容忍误差 7CB#YP?E
97.the risk of under reliance 信赖不足风险 k,Zm GllQ]
98.the risk of over reliance 信赖过度风险 5H:@8,B
99.the risk of incorrect rejection 误拒风险 n!He&
100. the risk of incorrect acceptance 误受风险 XDD<oo
101.working trial balance 试算平衡表 L6i|:D32p
102.index and cross-referencing 索引和交叉索引 ]PNowS\
103.cash receipt 现金收入
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104.cash disbursement 现金支出 7XyOB+aQO
105.bank statement 银行对账单 BvSIM%>h
106.bank reconciliation 银行存款余额调节表 1{2eY%+C
107.balance sheet date 资产负债表日 y^FOsr
108.net realizable value 可变现净值 emA!Ew(g
109.storeroom 仓库 a1MFjmq
110.sale invoice 销售发票 5QWNZJ&}d
111.price list 价目表 qA/bg
112.positive confirmation request 积极式询证函 e"+dTq8W
113.negative confirmation request 消极式询证函 twk&-:'
114.purchase requisition 请购单 $~'T
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115.receiving report 验收报告 1=Ilej1
116.gross margin 毛利 c/u_KJFF-n
117.manufacturing overhead 制造费用 I/UQ' xx
118.material requisition 领料单 V_L[P9
119.inventory-taking 存货盘点 ".2A9]_s
120.bond certificate 债券 zb2K;%Qs+f
121.stock certificate 股票 @5}gsC
122.audit report 审计报告 U 0ZB^`
123.entity 被审计单位 |tG+iF@4
124.addressee of the audit report 审计报告的收件人 wTpD1"_R
125.unqualified opinion 无保留意见 S>ugRasZ$
126.qualified opinion 保留意见 Xi~9&ed#$i
127.disclaimer of opinion 无法表示意见 GzdgL"M[
128.adverse opinion 否定意见 \OHv|8!EI@
129 Auditors‘Report审计报告 IG / $!*E
130 internal audit内部审计 6d{j0?mM
131 public sector audit政府审计 T#iU+)-\%
账项基础审计accounting number-based audit M g!ra"
风险导向审计方法risk-oriented audit approach 1| xN%27>