1.audit 审计 K%98;e9
2.attestation ='7er.~\
鉴证 /p[|DJoM
3.credibility CkmlqqUHC
可信赖程度 *!._Ais,\
4.audit of financial statements 财务报表审计 s@[C&v
5.agreed-upon procedures 执行商定程序 m\<<
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6.high levels of assurance 高水平保证 q>Q:X3
7.compilation 编制 |z.Gh1GCy
8.reliability 可靠性 MDMtOfe|
9.relevance 相关性 <f7?PAd
10.professional skepticism 职业谨慎 TX<e_[$\
11.objectivity 客观性 it(LphB8
12. professional competence 专业胜任能力 ;b, -$A
13.Senior/CPA-in-charge 项目经理 &{X{36
14.audit engagement letter 业务约定书 a Q.Iq
15.recurring audit 连续审计 aR`_h
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16.the client 委托人 L~@ma(TV{K
17.change CPA 更换注册会计师 \hjk$Gq
18.the existing CPA 现任注册会计师 G3 Idxs
19.the successor CPA 后任注册会计师 Mfnlue](
20.the preceding CPA前任注册会计师 )2iM<-uB
21.issue the audit report 出具审计报告 Xz;et>UD*B
22.expert 专家 *>H M$.?Q
23.the board of directors 董事会 AZh@t?)
24.knowledge of the entity‘ s business 了解被审计单位情况 0_YxZS\
25.assess material misstatement risks评估重大错报风险 4^d+l.F
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 1x~%Ydy
27.a general knowledge of ————- 初步了解―――的情况 5*s1qA0^
28.a more knowledge of—————— 进一步了解的情况 Ha46U6_'h
29.the prior year‘s working papers 以前年度工作底稿 w$w>N(e
30.minutes of meeting 会议纪要
bYwI==3
31.business risks 经营风险 qZT 4+&y
32.appropriateness 适当性 d$2@,
33.accounting estimate 会计估计 *(?U
34.management representations 管理层声明 r
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35.going concern assumption 持续经营假设 >i^y;5
36.audit plan 审计计划 dzjB UD
37.significant audit areas 重点审计领域 />dB%*
38.error 错误 'hwV
39.fraud舞弊 GM)\)\kNF
40.modified or additional procedures 修改或追加审计程序 #6Efev
41.misappropriation of assets 侵占资产 /'8*aUa
42.transactions without substance 虚假交易 ?a
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43.unusual pressures 异常压力 )Gi
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44.the suspected noncompliance 涉嫌存在违法行为 XM$5S+e
45.materialiy 重要性 F&W0DaH
46.exceed the materiality level 超过重要性水平 wMlf3Uz
47.approach the materiality level 接近重要性水平 4A\BGD*5
48.an acceptably low level 可接受水平
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 dWzDSlP&
50.misstatements or omissions 错报或漏报 oso1uAOfp
51.aggregate 总计 yj}bY?4I
52.subsequent events 期后事项 sDaT[).Hm
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 SR&(HH$
55.audit risk 审计风险 )@8'k]Glw.
56.detection risk 检查风险 }};j2
57.inappropriate audit opinion 不适当的审计意见 l _kg3e4
58.material misstatement 重大的错报 u+2xrzf
59.tolerable misstatement 可容忍错报 !SLP8|Cd
60.the acceptable level of detection risk 可接受的检查风险 ]y1$F
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61.assessed level of material misstatement risk 重大错报风险的评估水平 2ru*#Z#(
62.simall business 小规模企业 VfL]O 8P>
63.accounting system 会计系统 E%wV
64.test of control 控制测试 aJuj7y-
65.walk-through test 穿行测试 rd&*j^?
66.communication 沟通 _ 6+,R
67.flow chart 流程图 bqw/O`*wfN
68.reperformance of internal control 重新执行 W%Y.SP$Y
69.audit evidence 审计证据 >cwJl@wx-
70.substantive procedures 实质性程序 Mr5('9%
71.assertions 认定 I2t-D1X
72.esistence 存在 "VT{1(]t
73.occurrence 发生 W,9k0t
74.completeness 完整性 X7XCZSh#A
75.rights and obligations 权利和义务 38x[Ad4%
76.valuation and allocation 计价和分摊 IEno.i\
77.cutoff 截止 M-&^
78.accuracy 准确性 yiv RpSL
79.classification 分类 L337/8fh
80.inspection 检查 %:'1_@Ot2
81.supervision of counting 监盘
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82.observation 观察 n&2=6$*,k
83.confirmation 函证 zumR( <l
84.computation 计算 [3{:
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85.analytical procedures 分析程序 r)9i1rI+
86.vouch 核对 5p]urfN-f
87.trace 追查 h@PMCmf_
88.audit sampling 审计抽样 #K<=xP
89.error 误差 Q>SPV8s
90.expected error 预期误差 ~,1-$#R
91.population 总体 G:h;C].
92.sampling risk 抽样风险 K%[}[.cW
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 q_9N+-?{7
95.statistical sampling 统计抽样 FT3,k&i
96.tolerable error 可容忍误差 fw(j6:p
97.the risk of under reliance 信赖不足风险 F?
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98.the risk of over reliance 信赖过度风险 xoz*UA.
99.the risk of incorrect rejection 误拒风险 0]:*v?
100. the risk of incorrect acceptance 误受风险 8r`VbgI&
101.working trial balance 试算平衡表 _-|yCo
102.index and cross-referencing 索引和交叉索引 Q^1#xB
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103.cash receipt 现金收入 &dZ.+#8r
104.cash disbursement 现金支出 T(sG.%
105.bank statement 银行对账单 ?FY@fO?es
106.bank reconciliation 银行存款余额调节表 H649J)v+m
107.balance sheet date 资产负债表日 ;H m-,W
108.net realizable value 可变现净值 X_0{*!v8
109.storeroom 仓库 :N*q;j>
110.sale invoice 销售发票 32iWYN
111.price list 价目表 C$2o
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112.positive confirmation request 积极式询证函 :r
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113.negative confirmation request 消极式询证函 0f=N3)
114.purchase requisition 请购单 %WJ{IXlz
115.receiving report 验收报告 iP#A-du
116.gross margin 毛利 r$3~bS$]
117.manufacturing overhead 制造费用 8CnvvMf
118.material requisition 领料单 5Re`D|8
119.inventory-taking 存货盘点 9|G=KN)P:
120.bond certificate 债券 fUL{c,7xda
121.stock certificate 股票 ?Qo_
KQ%sn
122.audit report 审计报告 #/XK&(X
123.entity 被审计单位 `3>)BV<P
124.addressee of the audit report 审计报告的收件人 V %{9o
125.unqualified opinion 无保留意见 wNf*/?N
126.qualified opinion 保留意见 qs8K jG@
127.disclaimer of opinion 无法表示意见 qN`]*baS
128.adverse opinion 否定意见 W(PW9J9
129 Auditors‘Report审计报告 /k3n{?$/
130 internal audit内部审计 @WDqP/4
131 public sector audit政府审计 soQv?4
账项基础审计accounting number-based audit [hv3o0".
风险导向审计方法risk-oriented audit approach @|\s$L