1.audit 审计 )DeA}e?F
2.attestation .%^]9/4
鉴证 ]_8qn'7
3.credibility L9@&2?k
可信赖程度 [ e8x&{L-_
4.audit of financial statements 财务报表审计 \igmv]G%
5.agreed-upon procedures 执行商定程序 gt ";2,;X
6.high levels of assurance 高水平保证 m@Qt.4m%g
7.compilation 编制 IhBp%^H0-
8.reliability 可靠性 }4{fQ`HT
9.relevance 相关性 Udc=,yo3Qm
10.professional skepticism 职业谨慎 z9p05NFH
11.objectivity 客观性 J%jB?2
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12. professional competence 专业胜任能力 }#qGqY*@LK
13.Senior/CPA-in-charge 项目经理 IZm(`b;t^
14.audit engagement letter 业务约定书 jC3Vbm&ZZ
15.recurring audit 连续审计 {XWZ<OjG
16.the client 委托人 2PeR
17.change CPA 更换注册会计师 v0kqu
18.the existing CPA 现任注册会计师 4WN3=B
19.the successor CPA 后任注册会计师 E%'~'[Q
20.the preceding CPA前任注册会计师 0z[dlHi
21.issue the audit report 出具审计报告 eh ,~F
22.expert 专家 NO0"* c ;
23.the board of directors 董事会 +E; 2d-x*p
24.knowledge of the entity‘ s business 了解被审计单位情况 t2V0
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25.assess material misstatement risks评估重大错报风险 +4,2<\fX
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 0UH*\<R
27.a general knowledge of ————- 初步了解―――的情况 7;tJK^J`
28.a more knowledge of—————— 进一步了解的情况 PT^c^{V
29.the prior year‘s working papers 以前年度工作底稿 +MB!B9M@
30.minutes of meeting 会议纪要 g1UGd
31.business risks 经营风险 &tZG
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32.appropriateness 适当性 oP2fX_v1x
33.accounting estimate 会计估计
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34.management representations 管理层声明 v @O&t4
35.going concern assumption 持续经营假设 LT~YFS
36.audit plan 审计计划 e.*%K!(
37.significant audit areas 重点审计领域 8
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38.error 错误 if)Y9:{r^
39.fraud舞弊 p)=~% 7DV
40.modified or additional procedures 修改或追加审计程序 0}:2Q#
41.misappropriation of assets 侵占资产 F*Z=<]<+
42.transactions without substance 虚假交易 N,J9Wu ZJ\
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 e }*0ghKI
45.materialiy 重要性 Lqp8yVO
46.exceed the materiality level 超过重要性水平 2qHf'
47.approach the materiality level 接近重要性水平 o%4Gd~
48.an acceptably low level 可接受水平 Pa^A$fy\
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 4#(ZNP
50.misstatements or omissions 错报或漏报 5PIZh<
51.aggregate 总计 ';G1A
52.subsequent events 期后事项 a6h>=uT [
53.adjust the financial statements 调整财务报表 kip`Myw+
54.perform additional audit procedures 实施追加的审计程序 YxGcFjJ
55.audit risk 审计风险 H3H_u4_?SE
56.detection risk 检查风险 yfDAk46->6
57.inappropriate audit opinion 不适当的审计意见 |T4kqW{
58.material misstatement 重大的错报 $LHa?3
59.tolerable misstatement 可容忍错报 `$604+G
60.the acceptable level of detection risk 可接受的检查风险 !~ZP{IXyo
61.assessed level of material misstatement risk 重大错报风险的评估水平 ~RBrSu)
62.simall business 小规模企业 EQe5JFR
63.accounting system 会计系统 +"ueq
64.test of control 控制测试 u0RS)&
65.walk-through test 穿行测试 ow/57P
66.communication 沟通 \@~UDP]7
67.flow chart 流程图 @-)t
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68.reperformance of internal control 重新执行 ,WQ^tI=O
69.audit evidence 审计证据 P(
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70.substantive procedures 实质性程序 45@]:2j
71.assertions 认定 +-a&2J;J'
72.esistence 存在
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73.occurrence 发生 >qo~d?+
74.completeness 完整性 Kv{8iAB#c
75.rights and obligations 权利和义务 UzKFf&-:;K
76.valuation and allocation 计价和分摊 e.o;eD}"
77.cutoff 截止 AY SSa 1}
78.accuracy 准确性 +zkm(
79.classification 分类 70B)|<$
80.inspection 检查 CodSJ,
81.supervision of counting 监盘 .5Q:Xp
82.observation 观察 '(#g1H3
83.confirmation 函证 .9|uQEL
84.computation 计算 6S.~s6o,
85.analytical procedures 分析程序 }E}8_8T6
86.vouch 核对 -Z^4L
87.trace 追查 .1 QgK
88.audit sampling 审计抽样 n(lk
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89.error 误差 =C
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90.expected error 预期误差 >?YNW
91.population 总体 ]Y.deVw3i
92.sampling risk 抽样风险 =Z
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93.non- sampling risk 非抽样风险 ~ ~8rI[/
94.sampling unit 抽样单位 h7;bclU
95.statistical sampling 统计抽样 uD["{?H
96.tolerable error 可容忍误差 }'=h4yI
97.the risk of under reliance 信赖不足风险 S^cH}-+
98.the risk of over reliance 信赖过度风险 ^+R:MBK
99.the risk of incorrect rejection 误拒风险 2N~ E' 25
100. the risk of incorrect acceptance 误受风险 n~Szf
101.working trial balance 试算平衡表 |z^pL1Z]5
102.index and cross-referencing 索引和交叉索引 b>~RSO*
103.cash receipt 现金收入 yu
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104.cash disbursement 现金支出 DI&MC9j(
105.bank statement 银行对账单 ?A7Yk4Y.?N
106.bank reconciliation 银行存款余额调节表 \,sg)^w@
107.balance sheet date 资产负债表日 ~H[%vdR
108.net realizable value 可变现净值 RP(/x+V
109.storeroom 仓库 5]7&IDA]]9
110.sale invoice 销售发票 WA
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111.price list 价目表 idJh^YD
112.positive confirmation request 积极式询证函 T 4|jz<iK]
113.negative confirmation request 消极式询证函 1.R
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114.purchase requisition 请购单 i~& c|
115.receiving report 验收报告 ^p_u.P
116.gross margin 毛利 hteOh#0{
117.manufacturing overhead 制造费用 j[P8
118.material requisition 领料单
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119.inventory-taking 存货盘点 $Kq<W{H3ut
120.bond certificate 债券 ZM~`Gd9K0E
121.stock certificate 股票 [xpQH?
122.audit report 审计报告 Lm.`+W5
123.entity 被审计单位 C=VIT*=
124.addressee of the audit report 审计报告的收件人 MB*u-N0v
125.unqualified opinion 无保留意见 hXX1<~k
126.qualified opinion 保留意见 {TL +7kiX/
127.disclaimer of opinion 无法表示意见 '@:[axu
128.adverse opinion 否定意见 aed+C:N
129 Auditors‘Report审计报告 fQQ|gwVki
130 internal audit内部审计
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131 public sector audit政府审计 h39e)%x1
账项基础审计accounting number-based audit kUHie
风险导向审计方法risk-oriented audit approach $o^e:Y,
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