1.audit 审计 QDdH5EfY
2.attestation s i=m5$V
鉴证 _ ,~D]JYE
3.credibility b[s=FH]#N
可信赖程度 SWWeN#Q
4.audit of financial statements 财务报表审计 +Cg[!6[#
5.agreed-upon procedures 执行商定程序 7Z[6_WD3
6.high levels of assurance 高水平保证 !<#,M9
EA&
7.compilation 编制 AREpZ2GiU
8.reliability 可靠性 dp DPSI
9.relevance 相关性 >o,l/#z
10.professional skepticism 职业谨慎 >,}SP;
11.objectivity 客观性 #)b0&wyW6i
12. professional competence 专业胜任能力 >%1mx\y^
13.Senior/CPA-in-charge 项目经理 $WICyI{$
14.audit engagement letter 业务约定书 Mv\]uAT`
15.recurring audit 连续审计 c>.=;'2
16.the client 委托人 w6&p4Jw/H?
17.change CPA 更换注册会计师 f)#rBAkt
18.the existing CPA 现任注册会计师 l:- <CbG
19.the successor CPA 后任注册会计师 q'1
86L87
20.the preceding CPA前任注册会计师 (JdZl2A.
21.issue the audit report 出具审计报告 4RyQ^vL
22.expert 专家 wT@{=s,
23.the board of directors 董事会 .h
r$<]
24.knowledge of the entity‘ s business 了解被审计单位情况 ?w5>Z/V
25.assess material misstatement risks评估重大错报风险 !}I+)@~\w
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 caD)'FSES
27.a general knowledge of ————- 初步了解―――的情况 !5*
28.a more knowledge of—————— 进一步了解的情况 S\<nCkE^
29.the prior year‘s working papers 以前年度工作底稿 T7#}&>
30.minutes of meeting 会议纪要 C2(VYw
31.business risks 经营风险 ly( LMr
32.appropriateness 适当性 y*H rv
33.accounting estimate 会计估计 n=qu?xu
34.management representations 管理层声明 A w"Y_S8.
35.going concern assumption 持续经营假设 %2,'x
36.audit plan 审计计划 nXM[#~
37.significant audit areas 重点审计领域 N.F//n
38.error 错误 #fT<]j(
39.fraud舞弊 &3CC |
40.modified or additional procedures 修改或追加审计程序 Wi<g
41.misappropriation of assets 侵占资产 CXd/
M~:!
42.transactions without substance 虚假交易 LVe[N-K
43.unusual pressures 异常压力 G/4~_\YMq
44.the suspected noncompliance 涉嫌存在违法行为 f=paa/k0
45.materialiy 重要性 UiQF4Uc"
46.exceed the materiality level 超过重要性水平 :878q TB
47.approach the materiality level 接近重要性水平 OKV/=]GS
48.an acceptably low level 可接受水平 MHPh!
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 EK2mJCC|
50.misstatements or omissions 错报或漏报 U^
;H{S
51.aggregate 总计 &ieb6@RO`Q
52.subsequent events 期后事项 .!Q*VTW
53.adjust the financial statements 调整财务报表 E'+?7ZGWj
54.perform additional audit procedures 实施追加的审计程序 'LMMo4o3
55.audit risk 审计风险 nxhn|v
56.detection risk 检查风险 L['g')g.
57.inappropriate audit opinion 不适当的审计意见 ^{g('BQx
58.material misstatement 重大的错报 A Qm!7,
59.tolerable misstatement 可容忍错报 "1z#6vw
5a
60.the acceptable level of detection risk 可接受的检查风险 5ggsOqH
61.assessed level of material misstatement risk 重大错报风险的评估水平 .1YiNmW=
62.simall business 小规模企业 %4^NX@1jV
63.accounting system 会计系统 }s@vN8C
64.test of control 控制测试 ]=vRjw
65.walk-through test 穿行测试 ]=]fIKd
66.communication 沟通 LXS)(-&
67.flow chart 流程图 ypLt6(1j%
68.reperformance of internal control 重新执行 /pQUu(~h_
69.audit evidence 审计证据 }NY! z
^
70.substantive procedures 实质性程序 S+7u,%n/
71.assertions 认定 2g
HRfTF
72.esistence 存在 K;l
xPM]
73.occurrence 发生 kK_9I (7c
74.completeness 完整性 Wxa</n8S[n
75.rights and obligations 权利和义务 a/TeBx#yG
76.valuation and allocation 计价和分摊 w=kW~gg
77.cutoff 截止 2bAH)=
78.accuracy 准确性 @&f~#Xe
79.classification 分类 0S#T}ITm4Z
80.inspection 检查 c"oJcp
81.supervision of counting 监盘 o:PdPuZVR
82.observation 观察 J936o3F_
83.confirmation 函证 ub9,Wd"^
84.computation 计算 D9%t67s
85.analytical procedures 分析程序 MeDlsO
86.vouch 核对 O&evv8 6L
87.trace 追查 guk{3<d:Jy
88.audit sampling 审计抽样 Xk`' m[
89.error 误差 a[ yyEgm2
90.expected error 预期误差 B3Da w/G
91.population 总体 S!8q>d,%L
92.sampling risk 抽样风险 I78Q8W(5
93.non- sampling risk 非抽样风险 >)bn #5
94.sampling unit 抽样单位 ",pd 9
95.statistical sampling 统计抽样 ->)0jZax
96.tolerable error 可容忍误差 ,m[#<}xXA
97.the risk of under reliance 信赖不足风险
[7Liken
98.the risk of over reliance 信赖过度风险 |h-e+Wh1
99.the risk of incorrect rejection 误拒风险 "L+NN|
100. the risk of incorrect acceptance 误受风险 NX8.
\Pf#
101.working trial balance 试算平衡表 yV t8QF!
102.index and cross-referencing 索引和交叉索引 @*=eqO
103.cash receipt 现金收入 A`nzqe#(1
104.cash disbursement 现金支出 l,ic-Y1
105.bank statement 银行对账单 n'83P%x
106.bank reconciliation 银行存款余额调节表
]iry'eljy
107.balance sheet date 资产负债表日 < Y)A ez
108.net realizable value 可变现净值 t/J|<Ooj?
109.storeroom 仓库 +[7 DRT:
110.sale invoice 销售发票 G]T&{3g-.
111.price list 价目表 Le2rc*T
112.positive confirmation request 积极式询证函 FJ2~SKWT
113.negative confirmation request 消极式询证函 -u~AY#*
114.purchase requisition 请购单 F7\nG}#s
115.receiving report 验收报告 4^7
*R
116.gross margin 毛利 u-R;rf5%k
117.manufacturing overhead 制造费用 gg@Ew4L&
118.material requisition 领料单 'o|=_0-7W
119.inventory-taking 存货盘点 =8AL>:_
120.bond certificate 债券 J<MuWgx&
121.stock certificate 股票 kiu#THF
122.audit report 审计报告 rw%OA4>
123.entity 被审计单位 P\&n0C~
124.addressee of the audit report 审计报告的收件人 7ZFd;-
125.unqualified opinion 无保留意见 mw*KLMo42
126.qualified opinion 保留意见 =U}!+ 8f
127.disclaimer of opinion 无法表示意见 ZJV;&[$[
128.adverse opinion 否定意见 ntn ~=oL
129 Auditors‘Report审计报告 /2Bf6
130 internal audit内部审计 q3ebps9^
131 public sector audit政府审计 i2?TMM!Fe
账项基础审计accounting number-based audit :?:R5_Nd=
风险导向审计方法risk-oriented audit approach GRAPv|u9[