1.audit 审计 #jv~FR`4v^
2.attestation vzd1:'^t
鉴证 :q<8:,rP
3.credibility V^As@P8,'(
可信赖程度 (Xi?Y/
4.audit of financial statements 财务报表审计 Zchs/C 9{
5.agreed-upon procedures 执行商定程序 >A;Mf*E
6.high levels of assurance 高水平保证 sjvlnnO
7.compilation 编制 "FwbhD0Gb
8.reliability 可靠性 {.K>9#^m
9.relevance 相关性 GBFYa6\4sT
10.professional skepticism 职业谨慎 cLEBcTx
11.objectivity 客观性 py6
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12. professional competence 专业胜任能力 d dkh*[
13.Senior/CPA-in-charge 项目经理 b*\K I
14.audit engagement letter 业务约定书 FO&U{(Q
15.recurring audit 连续审计 gu7mGHn-
16.the client 委托人 !X[b 4p
17.change CPA 更换注册会计师 $h"tg9L^)
18.the existing CPA 现任注册会计师 RtwlPz<~S
19.the successor CPA 后任注册会计师 # y%Q{
20.the preceding CPA前任注册会计师 l\
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21.issue the audit report 出具审计报告 ]Nz~4ebB
22.expert 专家 M,7A|?O
23.the board of directors 董事会 ^$}9
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24.knowledge of the entity‘ s business 了解被审计单位情况 7Ps I'1v
25.assess material misstatement risks评估重大错报风险
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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 S!j=hj@qW
27.a general knowledge of ————- 初步了解―――的情况 ]d=SkOq
28.a more knowledge of—————— 进一步了解的情况 lTBPq?4{
29.the prior year‘s working papers 以前年度工作底稿 ^mz&L|h
30.minutes of meeting 会议纪要 -,C">T%\
31.business risks 经营风险 71_{FL8
32.appropriateness 适当性 /7/d
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33.accounting estimate 会计估计 d!mtS
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34.management representations 管理层声明 B&ItA76
35.going concern assumption 持续经营假设 B"rnSui
36.audit plan 审计计划 xb1 i{d
37.significant audit areas 重点审计领域 `z=U-v'H)D
38.error 错误 `$vTGkGpY
39.fraud舞弊 DN3#W w2[r
40.modified or additional procedures 修改或追加审计程序 e[.c^Hw
41.misappropriation of assets 侵占资产 #Drs=7w
42.transactions without substance 虚假交易 KCu @5`p
43.unusual pressures 异常压力 ;jS
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44.the suspected noncompliance 涉嫌存在违法行为 N3nFE:`u]
45.materialiy 重要性 bw\fKZ
46.exceed the materiality level 超过重要性水平 Fa:f
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47.approach the materiality level 接近重要性水平 r2M Iw
48.an acceptably low level 可接受水平 /n;Ll](ri
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 t{Ck"4Cg
50.misstatements or omissions 错报或漏报 ufyqfI
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51.aggregate 总计 ()a(PvEO
52.subsequent events 期后事项 ,#:* dl
53.adjust the financial statements 调整财务报表 (N{Rda*8
54.perform additional audit procedures 实施追加的审计程序 "Ah (EZAR
55.audit risk 审计风险 J6J[\
56.detection risk 检查风险 W/q-^Zkt,9
57.inappropriate audit opinion 不适当的审计意见 D;VQoO
58.material misstatement 重大的错报 *5?a%p
59.tolerable misstatement 可容忍错报 o8Vtxnkg
60.the acceptable level of detection risk 可接受的检查风险 cVya~ *
61.assessed level of material misstatement risk 重大错报风险的评估水平 $8zsqd 4?
62.simall business 小规模企业 ilJeI@
63.accounting system 会计系统
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64.test of control 控制测试 >oSNKE
65.walk-through test 穿行测试 hqrI%%
66.communication 沟通 5mxHOtvtWM
67.flow chart 流程图 K;moV| j
68.reperformance of internal control 重新执行 3
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69.audit evidence 审计证据 uTgBnv(
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70.substantive procedures 实质性程序 GO0Spf_Gh
71.assertions 认定 ^PA[fL"
72.esistence 存在 ,S[,F0"%
73.occurrence 发生 m} /L MY
74.completeness 完整性 swNJ\m
75.rights and obligations 权利和义务 l,AK
76.valuation and allocation 计价和分摊 f0H
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77.cutoff 截止 J%}9"Q5
78.accuracy 准确性 a Mp*Ap
79.classification 分类 ]4~-
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80.inspection 检查 x}Qet4vV
81.supervision of counting 监盘 C/V{&/5w
82.observation 观察 ?g9mDe;k
83.confirmation 函证 :aHD'K
84.computation 计算 mw0#Dhyy1=
85.analytical procedures 分析程序 7LMad
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86.vouch 核对 YF/@]6j
87.trace 追查 }%LwaRT
88.audit sampling 审计抽样 L(tS]yWHw
89.error 误差 HgL*/d
90.expected error 预期误差 )#ze
91.population 总体 Zkl:^!*
92.sampling risk 抽样风险 ]yu,YZ@
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93.non- sampling risk 非抽样风险 eBi
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94.sampling unit 抽样单位 [)UF@Sq4+Q
95.statistical sampling 统计抽样 gEC*JbA.3
96.tolerable error 可容忍误差 Y^5X>
97.the risk of under reliance 信赖不足风险 clfi)-^{K
98.the risk of over reliance 信赖过度风险 09?n5x!6
99.the risk of incorrect rejection 误拒风险 DCS$d1
100. the risk of incorrect acceptance 误受风险 C {.{>M
101.working trial balance 试算平衡表 _\yrR.HIa
102.index and cross-referencing 索引和交叉索引 bDd$79@m
103.cash receipt 现金收入 VesW7m*z
104.cash disbursement 现金支出 iw1((&^)"
105.bank statement 银行对账单 . 2_t/2
106.bank reconciliation 银行存款余额调节表 pc
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107.balance sheet date 资产负债表日 `< 8Fc`;[
108.net realizable value 可变现净值 ^pz3L'4n
109.storeroom 仓库 mtDRF'>P:
110.sale invoice 销售发票 'TclH80
111.price list 价目表 f:iK5g
112.positive confirmation request 积极式询证函 cGSoAK
113.negative confirmation request 消极式询证函 Y ON@G5^
114.purchase requisition 请购单 AMqu}G
115.receiving report 验收报告 tV2SX7N
116.gross margin 毛利 etF?,^)h=g
117.manufacturing overhead 制造费用 Fs_,RXW"
118.material requisition 领料单 $4.mRS97g
119.inventory-taking 存货盘点 FI@2KM
120.bond certificate 债券 BcV;EEi
121.stock certificate 股票 S!J.$Y<Ko
122.audit report 审计报告 -x
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123.entity 被审计单位 X;_0"g
124.addressee of the audit report 审计报告的收件人 Q"c!%`\
125.unqualified opinion 无保留意见 _@D}2
126.qualified opinion 保留意见 }D.?O,ue
127.disclaimer of opinion 无法表示意见 A(AyLxB47*
128.adverse opinion 否定意见 0^44${bA
129 Auditors‘Report审计报告 wqo2iRql
130 internal audit内部审计 rC] jz$sle
131 public sector audit政府审计 Y{y #us1
账项基础审计accounting number-based audit 5r/QPJ<h
风险导向审计方法risk-oriented audit approach U,/NygB~