1.audit 审计 Gg,&~
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2.attestation ##\
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鉴证 SjmWlf,
3.credibility :TZ
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可信赖程度 H\PY\O&cP
4.audit of financial statements 财务报表审计 ~d9@m#_T#~
5.agreed-upon procedures 执行商定程序 LQo>wl
6.high levels of assurance 高水平保证 [_X.Equ
7.compilation 编制 9w:F_gr
8.reliability 可靠性 v PJ=~*P=
9.relevance 相关性 yGs:3KI
10.professional skepticism 职业谨慎 |eu:qn8
11.objectivity 客观性 tK0Ksnl^
12. professional competence 专业胜任能力 bCS
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13.Senior/CPA-in-charge 项目经理 Rf4}4ixkj
14.audit engagement letter 业务约定书 &OXWD]5$6
15.recurring audit 连续审计 c]x'}Kc
16.the client 委托人 ;+Sc Vz
17.change CPA 更换注册会计师 . 1q4Q\B<
18.the existing CPA 现任注册会计师 !iHJ!
19.the successor CPA 后任注册会计师 ;,2;J3,pA
20.the preceding CPA前任注册会计师 k@Q>(`
21.issue the audit report 出具审计报告 A.|98*U%
22.expert 专家 ^}{`bw {
23.the board of directors 董事会 kw$*o
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24.knowledge of the entity‘ s business 了解被审计单位情况 \Um &
25.assess material misstatement risks评估重大错报风险 V|q`KOF
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 k3-7Vyg
27.a general knowledge of ————- 初步了解―――的情况 @&F\ M}
28.a more knowledge of—————— 进一步了解的情况 },& =r= B
29.the prior year‘s working papers 以前年度工作底稿 [$]Kp9YD
30.minutes of meeting 会议纪要 cg|C S?
31.business risks 经营风险 bkSI1m3
32.appropriateness 适当性 8jdEx&K
33.accounting estimate 会计估计 RHj<t");
34.management representations 管理层声明 RLE6=#4
35.going concern assumption 持续经营假设 R]xXG0
36.audit plan 审计计划 IV]2#;OO?
37.significant audit areas 重点审计领域 rv26vnJy"
38.error 错误 dFw>SYrpu
39.fraud舞弊 3x6@::s~
40.modified or additional procedures 修改或追加审计程序 FJC}xEMcN
41.misappropriation of assets 侵占资产 NNTUl$
42.transactions without substance 虚假交易 s6HfN'
43.unusual pressures 异常压力 >VE!3' /'
44.the suspected noncompliance 涉嫌存在违法行为 yu98d1
45.materialiy 重要性 Y5XhV;16
46.exceed the materiality level 超过重要性水平 e"u89acp
47.approach the materiality level 接近重要性水平 ,>vI|p,/G*
48.an acceptably low level 可接受水平 XT<{J8
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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 O@)D%*;v
50.misstatements or omissions 错报或漏报 W>2m%q
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51.aggregate 总计 :WM[
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52.subsequent events 期后事项 G8hq;W4@]/
53.adjust the financial statements 调整财务报表 ,nnVHBN
54.perform additional audit procedures 实施追加的审计程序 hL(zVkYI
55.audit risk 审计风险 1cvH
56.detection risk 检查风险 a]%>7yr4
57.inappropriate audit opinion 不适当的审计意见 p J#<e
58.material misstatement 重大的错报 V.H<KyaJ
59.tolerable misstatement 可容忍错报 vN8Xq+
60.the acceptable level of detection risk 可接受的检查风险 YgCSzW&(
61.assessed level of material misstatement risk 重大错报风险的评估水平 OO /Pc
62.simall business 小规模企业 -A3>+G3[
63.accounting system 会计系统 <}z,!w8
64.test of control 控制测试 KU5|~1t 4
65.walk-through test 穿行测试 fo$Ac
66.communication 沟通 !tckE\ h#N
67.flow chart 流程图 o0`|r+E\
68.reperformance of internal control 重新执行 Tu9[byfrI
69.audit evidence 审计证据 Au[H!J
70.substantive procedures 实质性程序 "U6
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71.assertions 认定 |`c=`xK7'
72.esistence 存在 -'F? |
73.occurrence 发生 dxwH C\"5
74.completeness 完整性 0X:
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75.rights and obligations 权利和义务 18{" @<wIs
76.valuation and allocation 计价和分摊 /'WIgP
77.cutoff 截止 50VH>b_
78.accuracy 准确性 HyX:4f|]'
79.classification 分类 /GDGE }
80.inspection 检查 aa10vV
81.supervision of counting 监盘 }3xZ`vX[T
82.observation 观察 [T>a}}@
83.confirmation 函证 e/nc[
84.computation 计算 qTd6UKg
85.analytical procedures 分析程序 0{'%j~"
86.vouch 核对 #5a'Z+
87.trace 追查 tMnwY'
88.audit sampling 审计抽样 /:o (Ghc?
89.error 误差 MRZ/%OZ.
90.expected error 预期误差 *]]C.t-cd
91.population 总体 SeX:A)*ez%
92.sampling risk 抽样风险 @ApX43U(
93.non- sampling risk 非抽样风险 A=a~ [vre
94.sampling unit 抽样单位 5Z@~d'D
95.statistical sampling 统计抽样 1p]Z9$Y
96.tolerable error 可容忍误差 I[$S
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97.the risk of under reliance 信赖不足风险 4Bc<
98.the risk of over reliance 信赖过度风险 .dStV6
99.the risk of incorrect rejection 误拒风险 YnLwBJ 2i
100. the risk of incorrect acceptance 误受风险 f:6%DT~a&C
101.working trial balance 试算平衡表 F>!gwmn~
102.index and cross-referencing 索引和交叉索引 mE+
103.cash receipt 现金收入 2B<0|EGtzw
104.cash disbursement 现金支出 3Hg}G#]WS
105.bank statement 银行对账单 F')fi0=
106.bank reconciliation 银行存款余额调节表 ( /):
107.balance sheet date 资产负债表日 QTKN6P
108.net realizable value 可变现净值 eo~>|0A*V
109.storeroom 仓库 C6P(86?
110.sale invoice 销售发票 RxZ#`$F
111.price list 价目表 @Y8/#6KE
112.positive confirmation request 积极式询证函 UvPD/qu$8D
113.negative confirmation request 消极式询证函 TA~YCj$
114.purchase requisition 请购单 #vnJJ#uI|>
115.receiving report 验收报告 057$b!A-a
116.gross margin 毛利 FA#?+kd
117.manufacturing overhead 制造费用 {95u^S=
118.material requisition 领料单 f} _d`?K
119.inventory-taking 存货盘点 W<"{d
120.bond certificate 债券 y!;PBsU%Sx
121.stock certificate 股票 fvUD'
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122.audit report 审计报告 =Lyo]8>,X
123.entity 被审计单位 mhXSbo9w-
124.addressee of the audit report 审计报告的收件人 @T6Z3Zj}
125.unqualified opinion 无保留意见 Gd08RW
126.qualified opinion 保留意见 1G6MO
127.disclaimer of opinion 无法表示意见 pPX ~pPIj2
128.adverse opinion 否定意见 {ylhh%t4hi
129 Auditors‘Report审计报告 "BAH=ul5E
130 internal audit内部审计 Q'mLwD3>
131 public sector audit政府审计 NX5A{
账项基础审计accounting number-based audit }Cy
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风险导向审计方法risk-oriented audit approach qauZ-Qoc9