1.audit 审计 lKVy{X3]*
2.attestation @8keLrp
鉴证 eZ>KA+C[
3.credibility yf|,/{S
可信赖程度 G.j R
4.audit of financial statements 财务报表审计 ~\vGwy
5.agreed-upon procedures 执行商定程序 TFZvZi$u&
6.high levels of assurance 高水平保证 "n<rP 3y
7.compilation 编制 |E{tS,{OhJ
8.reliability 可靠性 QuF76&)7
9.relevance 相关性 cb36 ~{
10.professional skepticism 职业谨慎 k8>(-W"A
11.objectivity 客观性 9gu$vF]9!
12. professional competence 专业胜任能力 M.DU^-7
13.Senior/CPA-in-charge 项目经理 f/1soGA
14.audit engagement letter 业务约定书 U2Uf69R
15.recurring audit 连续审计
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16.the client 委托人 4}i2j
17.change CPA 更换注册会计师 @.rVg XE=!
18.the existing CPA 现任注册会计师 WUC-*(
19.the successor CPA 后任注册会计师 :ik$@5wp
20.the preceding CPA前任注册会计师 gK&MdF*
21.issue the audit report 出具审计报告 ?(C(9vO
22.expert 专家 `/|S.a#g
23.the board of directors 董事会 |Ao
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24.knowledge of the entity‘ s business 了解被审计单位情况 kzky{0yKk=
25.assess material misstatement risks评估重大错报风险 _'eG
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 {J aulg
27.a general knowledge of ————- 初步了解―――的情况 I
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28.a more knowledge of—————— 进一步了解的情况 iCz0T,
29.the prior year‘s working papers 以前年度工作底稿 Ark+Df/
30.minutes of meeting 会议纪要 KOQiX?'
31.business risks 经营风险 F'v3caE
32.appropriateness 适当性 {z^6V\O5
33.accounting estimate 会计估计 h;q=<
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34.management representations 管理层声明 96NZrT
35.going concern assumption 持续经营假设 oK-T@ &-
36.audit plan 审计计划 WO}l&Q
37.significant audit areas 重点审计领域 B #[URZ9S
38.error 错误 y15 MWZ
39.fraud舞弊 K;n2mXYGM
40.modified or additional procedures 修改或追加审计程序 ^Vbx9UN/
41.misappropriation of assets 侵占资产 P4\{be>e
42.transactions without substance 虚假交易 8LI
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43.unusual pressures 异常压力 7g* "AEk
44.the suspected noncompliance 涉嫌存在违法行为 $0-}|u]5U
45.materialiy 重要性 dz3KBiq
46.exceed the materiality level 超过重要性水平 v jTs[eq>
47.approach the materiality level 接近重要性水平 /0S2Omh
48.an acceptably low level 可接受水平 TT85
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 5}
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50.misstatements or omissions 错报或漏报 WFGcR9mN?
51.aggregate 总计 /mi9q
52.subsequent events 期后事项 +*W9*gl
53.adjust the financial statements 调整财务报表 #!A'6SgbkM
54.perform additional audit procedures 实施追加的审计程序 Fwu
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55.audit risk 审计风险 S!LLC{
56.detection risk 检查风险 /w!!jj^
57.inappropriate audit opinion 不适当的审计意见 T(GEFntY
58.material misstatement 重大的错报 .=~-sj@k
59.tolerable misstatement 可容忍错报 A#b`{C~l
60.the acceptable level of detection risk 可接受的检查风险 @Cnn8Y&'
61.assessed level of material misstatement risk 重大错报风险的评估水平 8!R +wy
62.simall business 小规模企业 P#8+GN+bF
63.accounting system 会计系统 (0wQ [(
64.test of control 控制测试 ^R g=*L
65.walk-through test 穿行测试 wqB 5KxO
66.communication 沟通 nnzfKn:J
67.flow chart 流程图 P"Scs$NOU?
68.reperformance of internal control 重新执行 &Zzd6[G+
69.audit evidence 审计证据 &J]|pf3m
70.substantive procedures 实质性程序 a/4!zT
71.assertions 认定 vU4Gw4
72.esistence 存在 \zdY$3z
73.occurrence 发生 ~o<+tL
74.completeness 完整性 ~BUzyc%
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 mY)Y47iL
77.cutoff 截止 =6sA49~M
78.accuracy 准确性 )=k8W9i8b
79.classification 分类 kVqRl%/3Tb
80.inspection 检查 }L!%^siG_
81.supervision of counting 监盘 5W Z9z-6
82.observation 观察 We8n20wf<
83.confirmation 函证 %(P\"hE'
84.computation 计算 71RG1,
85.analytical procedures 分析程序 M0B6v}^H
86.vouch 核对 9<" .1
87.trace 追查 &7fwYV
88.audit sampling 审计抽样 z PW [GkD
89.error 误差 %8L>|QOX
90.expected error 预期误差 #NvL@bH
91.population 总体 $ ]fautQlt
92.sampling risk 抽样风险 Mnv2tnU]
93.non- sampling risk 非抽样风险 7])cu>/
94.sampling unit 抽样单位 fQ[&
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95.statistical sampling 统计抽样 Vgj&hdbd
96.tolerable error 可容忍误差 b|rMmx8vA
97.the risk of under reliance 信赖不足风险 MF41q%9p
98.the risk of over reliance 信赖过度风险 'XbrO|%
99.the risk of incorrect rejection 误拒风险 !{WIN%O
100. the risk of incorrect acceptance 误受风险 QE#Ar8tU
101.working trial balance 试算平衡表 I7S#vIMXR.
102.index and cross-referencing 索引和交叉索引 34Fc
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103.cash receipt 现金收入 I,nW~;OV0
104.cash disbursement 现金支出 nt5x[xa
105.bank statement 银行对账单 %k"qpu
106.bank reconciliation 银行存款余额调节表 =*[98%b
107.balance sheet date 资产负债表日 en5sqKqh+
108.net realizable value 可变现净值 ,Fv8&tR
109.storeroom 仓库 46(=*iT&V
110.sale invoice 销售发票 YVcO+~
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111.price list 价目表 ~{xm(p
112.positive confirmation request 积极式询证函 Q4[^JQsR2
113.negative confirmation request 消极式询证函 4g%BCGsys
114.purchase requisition 请购单 #Bih=A
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115.receiving report 验收报告 5gg
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116.gross margin 毛利 rsGQ
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117.manufacturing overhead 制造费用 iPuX
118.material requisition 领料单 `"-ln'nw
119.inventory-taking 存货盘点 ULJV
120.bond certificate 债券 %x]8^vze
121.stock certificate 股票 7gx
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122.audit report 审计报告 'f
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123.entity 被审计单位 L3@upb
124.addressee of the audit report 审计报告的收件人 .^F(&c*['
125.unqualified opinion 无保留意见 4[ .DQ#r
126.qualified opinion 保留意见 CI}zu;4|
127.disclaimer of opinion 无法表示意见 Pw:{
128.adverse opinion 否定意见
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129 Auditors‘Report审计报告 'LyEdlC]
130 internal audit内部审计 70MSP;^
131 public sector audit政府审计 }j_2K1NS{
账项基础审计accounting number-based audit p!_3j^"{
风险导向审计方法risk-oriented audit approach Ocp`6Fj