1.audit 审计 S?{5DxilO
2.attestation H94.E|Q\+
鉴证 5;{Bdvcv
3.credibility \1!k)PZdTW
可信赖程度 9,W-KM
4.audit of financial statements 财务报表审计 K$.zO4
5.agreed-upon procedures 执行商定程序 wI4;/w>
6.high levels of assurance 高水平保证 k$c
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7.compilation 编制 H6I #Xj
8.reliability 可靠性 s]N-n?'G"
9.relevance 相关性 g@2.A;N0
10.professional skepticism 职业谨慎
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11.objectivity 客观性 _y9P]@Q7%
12. professional competence 专业胜任能力 X\x9CA
13.Senior/CPA-in-charge 项目经理 .#@D n(
14.audit engagement letter 业务约定书 64lEB>VNm
15.recurring audit 连续审计 >S!DIL
16.the client 委托人 OeYLL4H
17.change CPA 更换注册会计师 {X$Mwqhpp;
18.the existing CPA 现任注册会计师 CwvNxH#LVu
19.the successor CPA 后任注册会计师 2UF94
20.the preceding CPA前任注册会计师 7j:{r
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21.issue the audit report 出具审计报告 J$Epj
22.expert 专家 TJpv"V
23.the board of directors 董事会 h7$!wf!I
24.knowledge of the entity‘ s business 了解被审计单位情况 [Mz;:/
25.assess material misstatement risks评估重大错报风险 zl\#n:|
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 wDO5Zew!
27.a general knowledge of ————- 初步了解―――的情况 f
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28.a more knowledge of—————— 进一步了解的情况 m
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29.the prior year‘s working papers 以前年度工作底稿 ak>NKK8P
30.minutes of meeting 会议纪要 GU3
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31.business risks 经营风险 ^0Q*o1W
32.appropriateness 适当性 f>dkT'4
33.accounting estimate 会计估计 qfu2}qUX~%
34.management representations 管理层声明 lc-|Q#$3$
35.going concern assumption 持续经营假设 d*$<%J
36.audit plan 审计计划 %B*dj9n^q
37.significant audit areas 重点审计领域 jyhzLu
38.error 错误 8~E)gV+v
39.fraud舞弊 ?vFh)U
40.modified or additional procedures 修改或追加审计程序 v|@n8ED|@K
41.misappropriation of assets 侵占资产 MuGg
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42.transactions without substance 虚假交易 H4NEB1TO>
43.unusual pressures 异常压力 P@YL.'KU)
44.the suspected noncompliance 涉嫌存在违法行为 Jt6J'MOq
45.materialiy 重要性 LFyceFbm
46.exceed the materiality level 超过重要性水平 ^gzNP#A<'o
47.approach the materiality level 接近重要性水平 %wW5)Y I
48.an acceptably low level 可接受水平 >UY_:cW4%m
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 &|}IBu :T
50.misstatements or omissions 错报或漏报 ]?(F'&
51.aggregate 总计 3|Sy'J0'K
52.subsequent events 期后事项 #<Nvy9
53.adjust the financial statements 调整财务报表 Xp6*Y1Y
54.perform additional audit procedures 实施追加的审计程序 =jc8=h[F<
55.audit risk 审计风险 /dt!J
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56.detection risk 检查风险 U!:!]DX(
57.inappropriate audit opinion 不适当的审计意见 O/9%"m:i
58.material misstatement 重大的错报 v8bl-9DQ
59.tolerable misstatement 可容忍错报 `?^w
60.the acceptable level of detection risk 可接受的检查风险 ;&6PL]/d
61.assessed level of material misstatement risk 重大错报风险的评估水平 _F@p53WE
62.simall business 小规模企业 WWW#s gM%
63.accounting system 会计系统 \Z20fh2
64.test of control 控制测试 Gr$*t,ZW
65.walk-through test 穿行测试 Ln2C#Uf
66.communication 沟通 Hu8atlpo
67.flow chart 流程图 d[e:}1
68.reperformance of internal control 重新执行 m}[~A
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69.audit evidence 审计证据 xg,]M/J
70.substantive procedures 实质性程序 t!~YO'<dS
71.assertions 认定 ASZ5;N4u
72.esistence 存在 KV}U{s+U8
73.occurrence 发生 )_*a7N!
74.completeness 完整性 C6UMc}
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75.rights and obligations 权利和义务 lzs(i2pA
76.valuation and allocation 计价和分摊 #r.` V!=
77.cutoff 截止 _$\5ZVe
78.accuracy 准确性 8V|jL?a~
79.classification 分类 /~l/_Jct@G
80.inspection 检查 * \o$-6<
81.supervision of counting 监盘 -*hb^MvP
82.observation 观察 mERrcY Y{
83.confirmation 函证 6~h1iY_~
84.computation 计算 j22#Bw
85.analytical procedures 分析程序 _Sgk^i3v
86.vouch 核对 #VdI{IbW
87.trace 追查 MAe<.DHY
88.audit sampling 审计抽样 S2ppKlVv
89.error 误差 @y0bU*v7
90.expected error 预期误差 .\~P -{Hd
91.population 总体 8#]7`o
92.sampling risk 抽样风险 s>@#9psm
93.non- sampling risk 非抽样风险 m/hi~.D9
94.sampling unit 抽样单位 >}DjHLTW\
95.statistical sampling 统计抽样 zz 'dg-F
96.tolerable error 可容忍误差 nN=:#4
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97.the risk of under reliance 信赖不足风险 O/Mz?$8J
98.the risk of over reliance 信赖过度风险 cxD}t'T
99.the risk of incorrect rejection 误拒风险 m-'(27
100. the risk of incorrect acceptance 误受风险 VyoE5o
101.working trial balance 试算平衡表 `@$"L/AJ
102.index and cross-referencing 索引和交叉索引 hGA!1a4 c
103.cash receipt 现金收入 Naf`hE9
104.cash disbursement 现金支出 N=Uc=I7C
105.bank statement 银行对账单 &AQ;ze
106.bank reconciliation 银行存款余额调节表 2&gVZ z
107.balance sheet date 资产负债表日 9U7Mu;4
108.net realizable value 可变现净值 qBBYckS.
109.storeroom 仓库 u1;e*ty
110.sale invoice 销售发票 O~#uQm
111.price list 价目表 hr<7l
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112.positive confirmation request 积极式询证函 yF/< :
113.negative confirmation request 消极式询证函 3j+=3n,
114.purchase requisition 请购单 l|vW
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115.receiving report 验收报告 +f\pk \Ith
116.gross margin 毛利 =tS[&6/
117.manufacturing overhead 制造费用 9xK4!~5V
118.material requisition 领料单 mI7rx`4H
119.inventory-taking 存货盘点 jA-5X?!In
120.bond certificate 债券 iM/*&O}
121.stock certificate 股票 +e0dV_T_>
122.audit report 审计报告 //X e*0
123.entity 被审计单位 7~kpRa@\P
124.addressee of the audit report 审计报告的收件人 I|F~HUzA"
125.unqualified opinion 无保留意见 Ufaqhh
126.qualified opinion 保留意见 Nxbd~^j
127.disclaimer of opinion 无法表示意见 hsHVX[<5`
128.adverse opinion 否定意见 iM?I
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129 Auditors‘Report审计报告 vLnq%@x
130 internal audit内部审计 Y( 1L>4
131 public sector audit政府审计 c#{Ywh
账项基础审计accounting number-based audit {+C %D'
风险导向审计方法risk-oriented audit approach .7pGx*WH^Y