1.audit 审计 [RCUP.
2.attestation :VP4|H#SP
鉴证 ,oX48Wg_+
3.credibility 9 P_`IsVK
可信赖程度 c|3%0=,`
4.audit of financial statements 财务报表审计 jK/2n}q&]
5.agreed-upon procedures 执行商定程序 G,M &z>ub0
6.high levels of assurance 高水平保证 h^^zR)EVb
7.compilation 编制 *cxmQ
8.reliability 可靠性 3":ef|w]
9.relevance 相关性 r7Bv?M^!
10.professional skepticism 职业谨慎 ]
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11.objectivity 客观性 qH!}oPeU'
12. professional competence 专业胜任能力 A!Zjcp|
13.Senior/CPA-in-charge 项目经理 -QjdL9\[c7
14.audit engagement letter 业务约定书 7)$U>|=
15.recurring audit 连续审计 m6^Ua
16.the client 委托人 2K<rK(
17.change CPA 更换注册会计师 .o91^jt
18.the existing CPA 现任注册会计师 s
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19.the successor CPA 后任注册会计师 pxjN\q
20.the preceding CPA前任注册会计师 WsRG>w3"
21.issue the audit report 出具审计报告 6l&m+!i
22.expert 专家 &[,g`S0
23.the board of directors 董事会 IF~i*
24.knowledge of the entity‘ s business 了解被审计单位情况 `M/=_O3
25.assess material misstatement risks评估重大错报风险 q"ba~@<BEl
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 =2uE\6Fl,
27.a general knowledge of ————- 初步了解―――的情况 { 6Lkh
28.a more knowledge of—————— 进一步了解的情况 \DBoe:0~
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 ^;+lsEW
31.business risks 经营风险 %AW5\ EX
32.appropriateness 适当性 KJWYG^zI
33.accounting estimate 会计估计 )bRe"jxn7
34.management representations 管理层声明 c_clpMx=
35.going concern assumption 持续经营假设 kwNXKn/
36.audit plan 审计计划 h
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37.significant audit areas 重点审计领域 d,[.=Jqv[
38.error 错误 vR`-iRQ?_
39.fraud舞弊 6GX'&z
40.modified or additional procedures 修改或追加审计程序 lnL&
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41.misappropriation of assets 侵占资产 fZ$<'(t
42.transactions without substance 虚假交易 }'$6EgX
43.unusual pressures 异常压力 VaC#9Tp2X
44.the suspected noncompliance 涉嫌存在违法行为 >"?
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45.materialiy 重要性 zOYkkQE3mJ
46.exceed the materiality level 超过重要性水平 PbxuD*LQ.
47.approach the materiality level 接近重要性水平 EquNg@25W
48.an acceptably low level 可接受水平 UXD?gK1
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 u_.V]Rjc
50.misstatements or omissions 错报或漏报 k$:QpTg[
51.aggregate 总计 9\3% 5B7
52.subsequent events 期后事项 @v_E'
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53.adjust the financial statements 调整财务报表 g!~&PT)*
54.perform additional audit procedures 实施追加的审计程序 ;OQ-T+(T
55.audit risk 审计风险 o_/C9[:
56.detection risk 检查风险 Gp9>R~$
57.inappropriate audit opinion 不适当的审计意见 u
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58.material misstatement 重大的错报 *LcLYxWo
59.tolerable misstatement 可容忍错报 hK
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60.the acceptable level of detection risk 可接受的检查风险 1 6;l,@
61.assessed level of material misstatement risk 重大错报风险的评估水平 fOiLb.BW
62.simall business 小规模企业 8~RUYsg
63.accounting system 会计系统 +A8S 6bA[=
64.test of control 控制测试 ]*j>yj.Y'~
65.walk-through test 穿行测试 GJWC}$#TY
66.communication 沟通 ;d G.oUk=
67.flow chart 流程图 5FqUFzVqsl
68.reperformance of internal control 重新执行 RI w6i?/I
69.audit evidence 审计证据 Uy^Hh4|
70.substantive procedures 实质性程序 jjBcoQU$o
71.assertions 认定 Ek_k_!
72.esistence 存在 ;hF >iw
73.occurrence 发生 /e
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74.completeness 完整性 %_u*5,w
75.rights and obligations 权利和义务 _tL+39 u
76.valuation and allocation 计价和分摊 CvmZW$5Yo
77.cutoff 截止 i_g="^
78.accuracy 准确性 O/_}O_rR
79.classification 分类 9pE)S^P
80.inspection 检查 C yC<{D+
81.supervision of counting 监盘
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82.observation 观察 .Y'kDuUu
83.confirmation 函证 9;dP7o
84.computation 计算 ]]o7ej
85.analytical procedures 分析程序 :eS7"EG{3
86.vouch 核对 pTUsdao^,
87.trace 追查 w$A*|^w1
88.audit sampling 审计抽样 8"wA8l.
89.error 误差 6v GcM3M
90.expected error 预期误差 V5KAiG<d
91.population 总体 _jH1Mcq
92.sampling risk 抽样风险 ./kmI#gaV
93.non- sampling risk 非抽样风险 ;G!X?(%+
94.sampling unit 抽样单位 q "bpI8j
95.statistical sampling 统计抽样 s .^9;%@$J
96.tolerable error 可容忍误差 }
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97.the risk of under reliance 信赖不足风险 l*_b)&CH
98.the risk of over reliance 信赖过度风险 uI%h$
99.the risk of incorrect rejection 误拒风险 <y*#[:i
100. the risk of incorrect acceptance 误受风险 E1 *\)q
101.working trial balance 试算平衡表 i3: sV 5
102.index and cross-referencing 索引和交叉索引 }n=Tw92g
103.cash receipt 现金收入 )_+"
104.cash disbursement 现金支出 yN{Yb
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105.bank statement 银行对账单 h1fJ`WT6,
106.bank reconciliation 银行存款余额调节表 mfG|K@ODM-
107.balance sheet date 资产负债表日 '7>Vmr6
108.net realizable value 可变现净值 -iBu:WyY$
109.storeroom 仓库 qfC9 {gu
110.sale invoice 销售发票 #`z!f0
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111.price list 价目表 po=*%Zs*T
112.positive confirmation request 积极式询证函 j /-p3#c
113.negative confirmation request 消极式询证函 SZG8@ !_}7
114.purchase requisition 请购单 TuIeaH% x
115.receiving report 验收报告 ;oh88,*'
116.gross margin 毛利 A40 -
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117.manufacturing overhead 制造费用 Aplqxvth
118.material requisition 领料单 :KX/`
119.inventory-taking 存货盘点 1Od:I}@
120.bond certificate 债券 !"2OcDFx
121.stock certificate 股票 TM!R[-\
122.audit report 审计报告 ct~lt'L\
123.entity 被审计单位 2yq.<Wz<
124.addressee of the audit report 审计报告的收件人 "T}J|
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125.unqualified opinion 无保留意见 lBQ|=
126.qualified opinion 保留意见 ys+?+dY2
127.disclaimer of opinion 无法表示意见 !}1n?~]`
128.adverse opinion 否定意见 ]Wd{4(b
129 Auditors‘Report审计报告 OFRzz G@
130 internal audit内部审计 /unOZVr(
131 public sector audit政府审计 %Pa-fee
账项基础审计accounting number-based audit Crpkq/ M
风险导向审计方法risk-oriented audit approach L@a-"(TN+