1.audit 审计 z116i?7EnV
2.attestation q<L>r?T[
鉴证 pei-R
3.credibility }(h_ztw
可信赖程度 TSHsEcfO
4.audit of financial statements 财务报表审计 %oasIiO
5.agreed-upon procedures 执行商定程序 `+[e]dH
6.high levels of assurance 高水平保证 PN ,pEk|
7.compilation 编制 wu5]S)?*
8.reliability 可靠性 xEN
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9.relevance 相关性 qJ=4HlLno
10.professional skepticism 职业谨慎 EQDsbG0x
11.objectivity 客观性 =W(mZ#*vdY
12. professional competence 专业胜任能力 HS"E3s8
13.Senior/CPA-in-charge 项目经理 Az29?|e
14.audit engagement letter 业务约定书 c:0n
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15.recurring audit 连续审计 {VBx;A3*I
16.the client 委托人 [A?Dx-R;(
17.change CPA 更换注册会计师 jM8e2z3
18.the existing CPA 现任注册会计师 vA rM.Bu>b
19.the successor CPA 后任注册会计师 .CI {g2
20.the preceding CPA前任注册会计师 VP
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21.issue the audit report 出具审计报告 Fp>iwdjFg
22.expert 专家 vtyk\e)
23.the board of directors 董事会 aZt5/|B
24.knowledge of the entity‘ s business 了解被审计单位情况 9ALE6
25.assess material misstatement risks评估重大错报风险 E5D5
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 vT)(#0>z
27.a general knowledge of ————- 初步了解―――的情况 w]b3,b
28.a more knowledge of—————— 进一步了解的情况 )UA$."~O
29.the prior year‘s working papers 以前年度工作底稿 |~b.rKQt[
30.minutes of meeting 会议纪要 >p4#AfGF
31.business risks 经营风险
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32.appropriateness 适当性 <aJdm!6
33.accounting estimate 会计估计 (|DmYn!
34.management representations 管理层声明 (Zi(6 T\z
35.going concern assumption 持续经营假设 ^vXMX
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36.audit plan 审计计划 tbHU(#~
37.significant audit areas 重点审计领域 2GNtO!B.
38.error 错误 $]IX11.m
39.fraud舞弊 BdcTKC
40.modified or additional procedures 修改或追加审计程序 tu}AJ
41.misappropriation of assets 侵占资产 ]-d:wEj
42.transactions without substance 虚假交易 7`;55Se
43.unusual pressures 异常压力 \I J\
44.the suspected noncompliance 涉嫌存在违法行为 W]kh?+SZ
45.materialiy 重要性 fHTqLYd-
46.exceed the materiality level 超过重要性水平 yyke"D
47.approach the materiality level 接近重要性水平 a+!#cQl
48.an acceptably low level 可接受水平 2P9gS[Ub
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 UxI0Of&:
50.misstatements or omissions 错报或漏报 &z[39Q{~
51.aggregate 总计 Q2sX7
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52.subsequent events 期后事项 G}1?lO_d`
53.adjust the financial statements 调整财务报表 <Cc}MDM604
54.perform additional audit procedures 实施追加的审计程序 f\O)+Vc
55.audit risk 审计风险 i$HA@S
56.detection risk 检查风险 <k)@PAV
57.inappropriate audit opinion 不适当的审计意见 1vlRzkd
58.material misstatement 重大的错报 <fq?{z
59.tolerable misstatement 可容忍错报 B. Rc s
60.the acceptable level of detection risk 可接受的检查风险 qMT7g LB'1
61.assessed level of material misstatement risk 重大错报风险的评估水平 U$o\?4
62.simall business 小规模企业 Ei!5Q
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63.accounting system 会计系统 x
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64.test of control 控制测试 ]Igd<
65.walk-through test 穿行测试 B0Ql1x#x
66.communication 沟通 dIiQ^M
67.flow chart 流程图 "Sp+Q&2U
68.reperformance of internal control 重新执行 rb_ cm
69.audit evidence 审计证据 )SG+9!AbMZ
70.substantive procedures 实质性程序
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71.assertions 认定 sM)qzO2wh
72.esistence 存在 4:\1S~WW
73.occurrence 发生 vJ96qX
74.completeness 完整性 B WdR~|2
75.rights and obligations 权利和义务 ?o'!(3`L
76.valuation and allocation 计价和分摊 kfER
77.cutoff 截止 =fmM=@!$<
78.accuracy 准确性 TCAtb('D
79.classification 分类 MONfA;64/
80.inspection 检查 &|( 'z\k
81.supervision of counting 监盘 *B"p:F7J|
82.observation 观察 v;.7-9c*
83.confirmation 函证 nbM[?=WS
84.computation 计算 &oJ=
85.analytical procedures 分析程序 $_s"16s
86.vouch 核对 \Z0-o&;w
87.trace 追查 r )8[LN-
88.audit sampling 审计抽样 ()1\b
89.error 误差 :wiQ^ea
90.expected error 预期误差 +*"u(7AV
91.population 总体 J6Uo+0S
92.sampling risk 抽样风险 ,f0|eu>
93.non- sampling risk 非抽样风险 R$(FrbC
94.sampling unit 抽样单位 {qO[93yg)/
95.statistical sampling 统计抽样 g:0-`,[
96.tolerable error 可容忍误差 hES_JbX}]
97.the risk of under reliance 信赖不足风险 rlSar$
98.the risk of over reliance 信赖过度风险 L&3Ak}sh
99.the risk of incorrect rejection 误拒风险 _l$V|
100. the risk of incorrect acceptance 误受风险 +4G]!tV6
101.working trial balance 试算平衡表 #"{wm
102.index and cross-referencing 索引和交叉索引 *FoH'\=
103.cash receipt 现金收入 QDCu
104.cash disbursement 现金支出 -r%4,4
105.bank statement 银行对账单 1eue.i
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106.bank reconciliation 银行存款余额调节表 5Ug.J{d
107.balance sheet date 资产负债表日 [@"~'fu0
108.net realizable value 可变现净值 UH=pQm^W
109.storeroom 仓库 ETk4I"
110.sale invoice 销售发票 7b7~
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111.price list 价目表 Ua^#.K
112.positive confirmation request 积极式询证函 /wplP+w2
113.negative confirmation request 消极式询证函 bt3v`q+V
114.purchase requisition 请购单 )cnH %6X
115.receiving report 验收报告 &,B\ig1Jf
116.gross margin 毛利 &2-d
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117.manufacturing overhead 制造费用 >-EJL
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118.material requisition 领料单 &NbhQY`k
119.inventory-taking 存货盘点 QcBuUFf!c
120.bond certificate 债券 m$^Wyk}
121.stock certificate 股票 _;baZ-
122.audit report 审计报告 o^P/ -&T
123.entity 被审计单位 '?]B ui
124.addressee of the audit report 审计报告的收件人 LIfQh
125.unqualified opinion 无保留意见 'Rbv3U
126.qualified opinion 保留意见 ^IgxzGD
127.disclaimer of opinion 无法表示意见 Pf`HF|NI
128.adverse opinion 否定意见 d{^9` J'
129 Auditors‘Report审计报告 wc?`QX}I
130 internal audit内部审计 -4du`dg
131 public sector audit政府审计 TEQs\d
账项基础审计accounting number-based audit bgD4;)?5b
风险导向审计方法risk-oriented audit approach A")F7F31c