1.audit 审计 !G8=S'~~
2.attestation .EF(<JC?
鉴证 t{ R\\j
3.credibility `;7eu=
可信赖程度 6Kbc:wlR
4.audit of financial statements 财务报表审计 h|T_
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5.agreed-upon procedures 执行商定程序 FkH HTO
6.high levels of assurance 高水平保证 V8Fp1?E9S
7.compilation 编制 T{"[Ih3Mbl
8.reliability 可靠性 RI[=N:C^
9.relevance 相关性 @F-InfB8.
10.professional skepticism 职业谨慎 S /kM#
11.objectivity 客观性 e}u68|\EC
12. professional competence 专业胜任能力 >STAPrBp+
13.Senior/CPA-in-charge 项目经理 5OR2\h!XZt
14.audit engagement letter 业务约定书 Ki,SFww8r
15.recurring audit 连续审计 0{q>'dv
16.the client 委托人 2:6W_[7l!
17.change CPA 更换注册会计师 wi gs1
18.the existing CPA 现任注册会计师 q9h3/uTv
19.the successor CPA 后任注册会计师 S <RbC
20.the preceding CPA前任注册会计师 XsXO S8
21.issue the audit report 出具审计报告 0|J]EsPxu
22.expert 专家 $5]}]
23.the board of directors 董事会 Q:5^K
24.knowledge of the entity‘ s business 了解被审计单位情况 XYh)59oM%
25.assess material misstatement risks评估重大错报风险 t4P`#,:8
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 cS2PrsUx
27.a general knowledge of ————- 初步了解―――的情况 nr{#Krkb
28.a more knowledge of—————— 进一步了解的情况 ,l47;@kr
29.the prior year‘s working papers 以前年度工作底稿 b4R;#rm
30.minutes of meeting 会议纪要 'xP&u<(F
31.business risks 经营风险 a7fFp9l!
32.appropriateness 适当性 #B!HPlrv
33.accounting estimate 会计估计 @7? O#WmL
34.management representations 管理层声明 JqmxS*_P
35.going concern assumption 持续经营假设 '-l.2IUyT
36.audit plan 审计计划 g!\H^d4
37.significant audit areas 重点审计领域 vmj'X>Q
38.error 错误 3n!f'" T
39.fraud舞弊 ;(3!#4`q(]
40.modified or additional procedures 修改或追加审计程序 N8E
41.misappropriation of assets 侵占资产 j%`%
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42.transactions without substance 虚假交易 _t/~C*=:=
43.unusual pressures 异常压力 l"rX'g?
44.the suspected noncompliance 涉嫌存在违法行为 cSD$I^$oq
45.materialiy 重要性 +e87/\5
46.exceed the materiality level 超过重要性水平 ;H4 s[#K
47.approach the materiality level 接近重要性水平 &Yklf?EZ>Q
48.an acceptably low level 可接受水平 MtD0e@
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Pxvf"SXX
50.misstatements or omissions 错报或漏报
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51.aggregate 总计
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52.subsequent events 期后事项 cFZcBiw
53.adjust the financial statements 调整财务报表 lS96Z3k"SB
54.perform additional audit procedures 实施追加的审计程序 `6:B0-r
55.audit risk 审计风险 Xmm)z
56.detection risk 检查风险 A`:a
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57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 rk-GQ#SKU
59.tolerable misstatement 可容忍错报 ;I/ A8<C
60.the acceptable level of detection risk 可接受的检查风险 Q3I^(Ll"L
61.assessed level of material misstatement risk 重大错报风险的评估水平 ]<*-pRN
62.simall business 小规模企业 Rz#q68
63.accounting system 会计系统 ~Jh1$O,9o
64.test of control 控制测试 L"tzUYxg
65.walk-through test 穿行测试 +WjX@rSq[
66.communication 沟通 0NF=7 j
67.flow chart 流程图 eev-";c
68.reperformance of internal control 重新执行 `tPVNO,l
69.audit evidence 审计证据 f}t8V% ^E
70.substantive procedures 实质性程序 %6W%-`
71.assertions 认定 vB%os Qm
72.esistence 存在 agkGUK/
73.occurrence 发生 cSTF$62E
74.completeness 完整性 .Im=-#EN
75.rights and obligations 权利和义务 4:9N]1JCb
76.valuation and allocation 计价和分摊 {SkE`u4Sz
77.cutoff 截止 \2^o,1r/
78.accuracy 准确性 mKBO<l{S
79.classification 分类 Y:R*AOx
80.inspection 检查 #,9s\T
81.supervision of counting 监盘 :Y Ki
82.observation 观察 hS1I ;*t
83.confirmation 函证 PbnAY{J
84.computation 计算 U,K=(I7OBX
85.analytical procedures 分析程序 Yi j^hs@eV
86.vouch 核对 I.[Lv7U-
87.trace 追查 zP&D
88.audit sampling 审计抽样 /Nkxb&
89.error 误差 akFT 0@9
90.expected error 预期误差 Xp.$FJ1)
91.population 总体 klR\7+lK
92.sampling risk 抽样风险 [w90gp1O[
93.non- sampling risk 非抽样风险 Ew JNpecX
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 MD^,"!A
96.tolerable error 可容忍误差 \10KIAQ
97.the risk of under reliance 信赖不足风险 b Rc,Y<
98.the risk of over reliance 信赖过度风险 wF9L<<&B
99.the risk of incorrect rejection 误拒风险 a4[t3U
100. the risk of incorrect acceptance 误受风险 .e5d#gE0
101.working trial balance 试算平衡表 ;0U*N &
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102.index and cross-referencing 索引和交叉索引 Z(t7QFd
103.cash receipt 现金收入 B!
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104.cash disbursement 现金支出 f`)*bx
105.bank statement 银行对账单 & 'CUc/,
106.bank reconciliation 银行存款余额调节表 #jh5% @
107.balance sheet date 资产负债表日 _X|prIOb=
108.net realizable value 可变现净值 J 5(^VKj
109.storeroom 仓库 \(RD5@=!4#
110.sale invoice 销售发票 Eq%f`Qg+1E
111.price list 价目表 L~%7
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112.positive confirmation request 积极式询证函 ]q~bi<E9W
113.negative confirmation request 消极式询证函 wX5q=I
114.purchase requisition 请购单 :dqZM#$d
115.receiving report 验收报告 ve+bR
116.gross margin 毛利 !TivQB
117.manufacturing overhead 制造费用 mPhu#oK'f
118.material requisition 领料单 >(-A"jf
119.inventory-taking 存货盘点 !1=*"H%t
120.bond certificate 债券 VEp cCK
121.stock certificate 股票 %E5b}E#
122.audit report 审计报告 O}w%$ mq
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 e=nvm'[h
125.unqualified opinion 无保留意见 Q:|W/R
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126.qualified opinion 保留意见 yM `u]p1
127.disclaimer of opinion 无法表示意见 d@ >i=l [
128.adverse opinion 否定意见 '$c9 S
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129 Auditors‘Report审计报告 xKl1DIN[
130 internal audit内部审计 /wax5FS'I,
131 public sector audit政府审计 x5CMP%}d
账项基础审计accounting number-based audit sQJGwZ7
风险导向审计方法risk-oriented audit approach ;*$e8y2