1.audit 审计 5%"sv+iO
2.attestation {R?VB!dR
鉴证 *iJ>@vew
3.credibility >[S\NAE>
可信赖程度 ufJHC06
4.audit of financial statements 财务报表审计 9JJk\,
5.agreed-upon procedures 执行商定程序 WmuYHE U
6.high levels of assurance 高水平保证 #9t3 <H[
7.compilation 编制 GYtp%<<9;
8.reliability 可靠性 O@a7MzJ
9.relevance 相关性 ]Xg7XY
10.professional skepticism 职业谨慎 C?g<P0h
11.objectivity 客观性 4A)_D{(SH
12. professional competence 专业胜任能力 NmTo/5s
13.Senior/CPA-in-charge 项目经理 krRnE7\m
14.audit engagement letter 业务约定书 i
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15.recurring audit 连续审计 \5fvD8>H
16.the client 委托人 o,'Fz?[T%
17.change CPA 更换注册会计师 d
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18.the existing CPA 现任注册会计师 {T 3~js
19.the successor CPA 后任注册会计师 *2
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20.the preceding CPA前任注册会计师 d(C5i8d
21.issue the audit report 出具审计报告 RO| }WD)
22.expert 专家 _Zus4&'
23.the board of directors 董事会 V`}u:t7r
24.knowledge of the entity‘ s business 了解被审计单位情况 3*N0oc^m
25.assess material misstatement risks评估重大错报风险 aa}U87]k
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 P>'29$1'
27.a general knowledge of ————- 初步了解―――的情况 ~YXkAS:
28.a more knowledge of—————— 进一步了解的情况 ?@ 7Reh\
29.the prior year‘s working papers 以前年度工作底稿 w,LB
30.minutes of meeting 会议纪要
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31.business risks 经营风险 ,,;vG6^a
32.appropriateness 适当性 T>w;M?`9K
33.accounting estimate 会计估计 d'[q2y?6N
34.management representations 管理层声明 o@ @| 4
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35.going concern assumption 持续经营假设 r%%@~ \z
36.audit plan 审计计划 gdS@NUM
37.significant audit areas 重点审计领域 yeA]j[ #
38.error 错误 Se>v|6
39.fraud舞弊 mp8Zb&Ggb
40.modified or additional procedures 修改或追加审计程序 Q}#xfrprF
41.misappropriation of assets 侵占资产 o_&Qb^W
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 0B"_St}3D
44.the suspected noncompliance 涉嫌存在违法行为 =z\/xzAwX
45.materialiy 重要性 s3=slWY=
46.exceed the materiality level 超过重要性水平 vJe c+a
47.approach the materiality level 接近重要性水平 4c<\_\\ck
48.an acceptably low level 可接受水平 zZP&`#TAy
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 W&7(
50.misstatements or omissions 错报或漏报 1i;Cw/mr
51.aggregate 总计 7V&ly{</
52.subsequent events 期后事项 B^/(wHBp
53.adjust the financial statements 调整财务报表 *A0*.>@N
54.perform additional audit procedures 实施追加的审计程序 @#yl_r%
55.audit risk 审计风险 %`lLX/4~
56.detection risk 检查风险 L$ZsNs+
57.inappropriate audit opinion 不适当的审计意见 o90[,
58.material misstatement 重大的错报 Pb<6-Jc[
59.tolerable misstatement 可容忍错报 M6y|;lh''c
60.the acceptable level of detection risk 可接受的检查风险 'r rnTd c
61.assessed level of material misstatement risk 重大错报风险的评估水平 Qjmo{'d
62.simall business 小规模企业 >J{e_C2ZS
63.accounting system 会计系统 !\\OMAf7
64.test of control 控制测试 Tn?D~?a*O
65.walk-through test 穿行测试 Lm+E? Ca
66.communication 沟通 `bWc<4T
67.flow chart 流程图 GN+!o($
68.reperformance of internal control 重新执行 |][PbN
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69.audit evidence 审计证据 dRUmC H
70.substantive procedures 实质性程序 umt(e:3f5
71.assertions 认定 =)J)xH!N
72.esistence 存在 Yn>FSq^Wp-
73.occurrence 发生 cbW=kQc_
74.completeness 完整性 mteQRgC
75.rights and obligations 权利和义务 \W|ymV_Ki
76.valuation and allocation 计价和分摊 JY%l1:}G3
77.cutoff 截止 n!U1cB{
78.accuracy 准确性 !8tqYY?>@\
79.classification 分类 3&R1C>JS ]
80.inspection 检查 V!s#xXD }
81.supervision of counting 监盘 ^G
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82.observation 观察 X$eR RSW
83.confirmation 函证
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84.computation 计算 &D&U!3~(
85.analytical procedures 分析程序 zUWeOR'X
86.vouch 核对 Rb0{W]opt+
87.trace 追查 {x~r$")c?
88.audit sampling 审计抽样 CHDt^(oa!B
89.error 误差 K{XE|g
90.expected error 预期误差 uJa.]J~L=
91.population 总体
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92.sampling risk 抽样风险 zL3I!& z2
93.non- sampling risk 非抽样风险 u ^M'[<{
94.sampling unit 抽样单位 KK4rVb:-
95.statistical sampling 统计抽样 ]2_=(N\Kt
96.tolerable error 可容忍误差 pxCQ=0k
97.the risk of under reliance 信赖不足风险 oAvLSFn
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 #<es>~0!
100. the risk of incorrect acceptance 误受风险 fIn^a3TV
101.working trial balance 试算平衡表 iKv"200h(
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 L#fK
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104.cash disbursement 现金支出 M]xfH *
105.bank statement 银行对账单 N w/it
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106.bank reconciliation 银行存款余额调节表 Su<>UsdUC
107.balance sheet date 资产负债表日 pz"}o#R"x
108.net realizable value 可变现净值 (Mw+SM3<
109.storeroom 仓库 ~DS.b-E
110.sale invoice 销售发票 GyfKSj;
111.price list 价目表 PmtXD6p3(
112.positive confirmation request 积极式询证函 ]$U A5/a
113.negative confirmation request 消极式询证函 Yi <1z:\
114.purchase requisition 请购单 Ged} qXn
115.receiving report 验收报告 ;,xM
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116.gross margin 毛利 V14+?L
117.manufacturing overhead 制造费用 - *qoF(/U
118.material requisition 领料单 whFJ]
119.inventory-taking 存货盘点 /)sP<WPQ6
120.bond certificate 债券 '_
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121.stock certificate 股票
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122.audit report 审计报告 ^_BjO(b'e
123.entity 被审计单位 wJu9.
124.addressee of the audit report 审计报告的收件人 orAr3`AR3
125.unqualified opinion 无保留意见 N(P2Lo{JF
126.qualified opinion 保留意见 DX ZZZ[#
127.disclaimer of opinion 无法表示意见 2"WP>>b80
128.adverse opinion 否定意见 1!
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129 Auditors‘Report审计报告 lBudC
130 internal audit内部审计 H;#C NB<e
131 public sector audit政府审计 Kaji&Ibd
账项基础审计accounting number-based audit %q6I-
风险导向审计方法risk-oriented audit approach N|/gwcKe