1.audit 审计 >~tx8aI{
2.attestation 9WV8ZP
鉴证 uuL(BUGt-
3.credibility ({D>(xN
可信赖程度 kYR^
4.audit of financial statements 财务报表审计 A+FQmLS
5.agreed-upon procedures 执行商定程序 B9H.8+~(
6.high levels of assurance 高水平保证 8G3.bi'q
7.compilation 编制 "~Zdv}^xS
8.reliability 可靠性 AoK;6je`K^
9.relevance 相关性 ]Rxrt~ ZB
10.professional skepticism 职业谨慎 XXeDOrb
11.objectivity 客观性 A$L:,b(
12. professional competence 专业胜任能力 O3pd5&^g
13.Senior/CPA-in-charge 项目经理 5xU}}[|~-
14.audit engagement letter 业务约定书 ?~cO\(TY["
15.recurring audit 连续审计 ID,os_ T=
16.the client 委托人 '{cFr
17.change CPA 更换注册会计师 GH&5m44
18.the existing CPA 现任注册会计师 wB+F/]]|N
19.the successor CPA 后任注册会计师 7uOtdH+
20.the preceding CPA前任注册会计师 /+WC6&
21.issue the audit report 出具审计报告 -lXQQ#V
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22.expert 专家 T7l,}G
23.the board of directors 董事会 'Zqt~5=5
24.knowledge of the entity‘ s business 了解被审计单位情况 w{]B)>! 1W
25.assess material misstatement risks评估重大错报风险 n8D'fvY
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 i+lq:St
27.a general knowledge of ————- 初步了解―――的情况 uLNOhgSUf
28.a more knowledge of—————— 进一步了解的情况 vG=Pi'4XXo
29.the prior year‘s working papers 以前年度工作底稿 ZT`"
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30.minutes of meeting 会议纪要 dF|R`Pa2ML
31.business risks 经营风险 TJB4N$-}A
32.appropriateness 适当性 `>RM:!m6=$
33.accounting estimate 会计估计 ]/AU_&
34.management representations 管理层声明 #MbY+[Y@v
35.going concern assumption 持续经营假设 jwI1 I {x
36.audit plan 审计计划 v
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37.significant audit areas 重点审计领域 $#wi2Ve=6b
38.error 错误 llCE}Vdh
39.fraud舞弊 Yk*_u}?#
40.modified or additional procedures 修改或追加审计程序 6F%6]n
41.misappropriation of assets 侵占资产 TGjxy1A
42.transactions without substance 虚假交易 KvI/!hl\
43.unusual pressures 异常压力 Ki%)LQAg
44.the suspected noncompliance 涉嫌存在违法行为 B}aW y &D
45.materialiy 重要性 {96NtR0Z
46.exceed the materiality level 超过重要性水平 y5VohVa`
47.approach the materiality level 接近重要性水平 n*G!=lMji
48.an acceptably low level 可接受水平 YF %]%^n
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 zB\ 8<97C
50.misstatements or omissions 错报或漏报 FRQkD%k
51.aggregate 总计 >!c Ff$2'
52.subsequent events 期后事项 5r;)P
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53.adjust the financial statements 调整财务报表 - 8jlh
54.perform additional audit procedures 实施追加的审计程序 [~;wCW,1
55.audit risk 审计风险 ;#*.@Or@Ah
56.detection risk 检查风险 {yi!vw
57.inappropriate audit opinion 不适当的审计意见 ol`q7i
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58.material misstatement 重大的错报 r\y\]AmF
59.tolerable misstatement 可容忍错报 ]n$ v ^
60.the acceptable level of detection risk 可接受的检查风险 s"8z q;)
61.assessed level of material misstatement risk 重大错报风险的评估水平 =CL,+
62.simall business 小规模企业 h,]lN'JG{
63.accounting system 会计系统 0|4R8Dh*-
64.test of control 控制测试 [T,Df&
65.walk-through test 穿行测试 ONc#d'-L
66.communication 沟通 O_5;?$[m
67.flow chart 流程图 jASK!3pY
68.reperformance of internal control 重新执行 g26 l:1P
69.audit evidence 审计证据 3;!a'[W&p
70.substantive procedures 实质性程序 vJW`aN1<I3
71.assertions 认定 [u-=<hnoa
72.esistence 存在 E#kH>q@K`$
73.occurrence 发生 9mpQusM
74.completeness 完整性 _sHeB7K
75.rights and obligations 权利和义务 !=+;9Ry$z
76.valuation and allocation 计价和分摊 s GrI%3[e"
77.cutoff 截止 #!rH}A>n+
78.accuracy 准确性 w}29#F\]R
79.classification 分类 nYj7r*e[
80.inspection 检查 ]!@!qp@
81.supervision of counting 监盘 g](&H$g
82.observation 观察 N0ZD+
83.confirmation 函证 =
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84.computation 计算
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85.analytical procedures 分析程序 E,4*a5Fi
86.vouch 核对 paxZlA
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87.trace 追查 _ CzAv%
88.audit sampling 审计抽样 M@0S*[O{"
89.error 误差 6$fwpW
90.expected error 预期误差 ,yi@?lc
91.population 总体 eJEcLK3u
92.sampling risk 抽样风险 V{rQ@7SE
93.non- sampling risk 非抽样风险 4XeO^#
94.sampling unit 抽样单位 ikPr>
95.statistical sampling 统计抽样 >.REg[P
96.tolerable error 可容忍误差 `Cu9y+t
97.the risk of under reliance 信赖不足风险 r&XxF>
98.the risk of over reliance 信赖过度风险 w *o _s
99.the risk of incorrect rejection 误拒风险 %\%&1
100. the risk of incorrect acceptance 误受风险 \,`iu=YZv
101.working trial balance 试算平衡表 Q2!RFtXV
102.index and cross-referencing 索引和交叉索引 +H!aE}
103.cash receipt 现金收入 ASNo6dP7
104.cash disbursement 现金支出 A}1:fw\Fn3
105.bank statement 银行对账单 ^9|&w.:@Q
106.bank reconciliation 银行存款余额调节表 tTJ$tx
107.balance sheet date 资产负债表日 BkDq9>
108.net realizable value 可变现净值 K%/g!t)
109.storeroom 仓库 3LVL5y7|
110.sale invoice 销售发票 S @)P#
111.price list 价目表 h:vI:V[/X
112.positive confirmation request 积极式询证函 /NVyzM51V
113.negative confirmation request 消极式询证函 0LP>3"Sm
114.purchase requisition 请购单 L_>LxF43
115.receiving report 验收报告 UD5f+,_;
116.gross margin 毛利 &hzr(v~;
117.manufacturing overhead 制造费用 -"xC\R
118.material requisition 领料单 j!a&l
119.inventory-taking 存货盘点 oMN
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120.bond certificate 债券 ITjg]taD
121.stock certificate 股票 @t8{pb;v
122.audit report 审计报告 e4cWi
123.entity 被审计单位 `iwGPG!
124.addressee of the audit report 审计报告的收件人 Z0Qh7xWve
125.unqualified opinion 无保留意见 SLud}|f;o
126.qualified opinion 保留意见 lq27^K
127.disclaimer of opinion 无法表示意见 eZ(o _
128.adverse opinion 否定意见 m=]}Tn
129 Auditors‘Report审计报告 Km0P)Z
130 internal audit内部审计 c$)!02
131 public sector audit政府审计 v/3V
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账项基础审计accounting number-based audit OEHw%
风险导向审计方法risk-oriented audit approach 8noo^QO