1.audit 审计 o;21|[z
2.attestation $b[Ha{9(v
鉴证 $rJgBN
3.credibility A-, hm=?
可信赖程度 h
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4.audit of financial statements 财务报表审计 4aKppj
5.agreed-upon procedures 执行商定程序 jZH4]^De
6.high levels of assurance 高水平保证 Dw>)\\n{Kl
7.compilation 编制 :2V|(:^ '
8.reliability 可靠性 ,4=mlte"
9.relevance 相关性 E. *gKfL
10.professional skepticism 职业谨慎 $3g M P+
11.objectivity 客观性 "YAnGGx)LZ
12. professional competence 专业胜任能力 ?M^qSo=/~
13.Senior/CPA-in-charge 项目经理 fCZ"0P3(
14.audit engagement letter 业务约定书 EnmMFxu<
15.recurring audit 连续审计 j{johV+`8
16.the client 委托人 ("YWJJ'H
17.change CPA 更换注册会计师 Dbb=d8u tE
18.the existing CPA 现任注册会计师 A%X=yqY
19.the successor CPA 后任注册会计师 xL
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20.the preceding CPA前任注册会计师 / U!xh3
21.issue the audit report 出具审计报告 HCx0'|J
22.expert 专家 Mf !S'\
23.the board of directors 董事会 bc NyB $S
24.knowledge of the entity‘ s business 了解被审计单位情况 4TyzD%pOw
25.assess material misstatement risks评估重大错报风险 138v{Z
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 -0TI7 @
27.a general knowledge of ————- 初步了解―――的情况 hi4-Z=pl
28.a more knowledge of—————— 进一步了解的情况 )L7[;(gQ
29.the prior year‘s working papers 以前年度工作底稿 =* {7 G*tS
30.minutes of meeting 会议纪要 A-d<[@d0
31.business risks 经营风险 l 5]R*mR
32.appropriateness 适当性 WY P\J1sy
33.accounting estimate 会计估计 #s ' `bF^
34.management representations 管理层声明 x iz+ R9p
35.going concern assumption 持续经营假设 ?NvE9+n
36.audit plan 审计计划 !1K.H dK
37.significant audit areas 重点审计领域 Y; iI =U
38.error 错误 O S#RCN*
39.fraud舞弊 SrGJ#K&%
40.modified or additional procedures 修改或追加审计程序 O9m sPb:
41.misappropriation of assets 侵占资产 &gW<v\6,
42.transactions without substance 虚假交易 @=2u;$.
43.unusual pressures 异常压力 '+ mI
44.the suspected noncompliance 涉嫌存在违法行为 bSn={O"M
45.materialiy 重要性 hsJ^Au=})w
46.exceed the materiality level 超过重要性水平 Ujqnl>l
47.approach the materiality level 接近重要性水平 =T#hd7O`V
48.an acceptably low level 可接受水平 EQk o mjv
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 .Wr7*J[V.
50.misstatements or omissions 错报或漏报 9P,[MZ
51.aggregate 总计 >rSCf=
52.subsequent events 期后事项 j+S&5C/{
53.adjust the financial statements 调整财务报表 %%I:L~c
54.perform additional audit procedures 实施追加的审计程序 k<Xb< U
55.audit risk 审计风险 (/Jy9 =~
56.detection risk 检查风险 x>,wmk5)
57.inappropriate audit opinion 不适当的审计意见 +>AVxV=A#
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 VKfpk^rU
60.the acceptable level of detection risk 可接受的检查风险 #f;6Ia>#
61.assessed level of material misstatement risk 重大错报风险的评估水平 [O} D^qp
62.simall business 小规模企业 w~+\Mf z
63.accounting system 会计系统 65VTKlDD
64.test of control 控制测试 }eI9me@Aa
65.walk-through test 穿行测试
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66.communication 沟通 7h2/8YUgQ
67.flow chart 流程图 M+^ NF\
68.reperformance of internal control 重新执行 `c|H^*RC
69.audit evidence 审计证据 | `k k mq
70.substantive procedures 实质性程序 9YB?wh'S[
71.assertions 认定 8r:T&)v
72.esistence 存在 <AiE~l| D
73.occurrence 发生 :7X{s4AU 6
74.completeness 完整性 LOu9 #w"
75.rights and obligations 权利和义务 lqgR4 !
76.valuation and allocation 计价和分摊 b|may/xWH
77.cutoff 截止 !KT.p2\
78.accuracy 准确性 QFN 9 j
79.classification 分类 tUW^dG o.
80.inspection 检查 qsN_EMgbdn
81.supervision of counting 监盘 m6H+4@Z-;(
82.observation 观察 :8hX kQ
83.confirmation 函证 R?,v:S&i7;
84.computation 计算
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85.analytical procedures 分析程序 O'xp" e,
86.vouch 核对 wuxOFlrg
87.trace 追查 %KN 2iNq
88.audit sampling 审计抽样 ] /3!t=La
89.error 误差 f_; tFP
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90.expected error 预期误差 m*h O@M
91.population 总体 ^vv 1cft
92.sampling risk 抽样风险 PI9a KNt
93.non- sampling risk 非抽样风险 =Lb(N61
94.sampling unit 抽样单位 bE=[P}E
95.statistical sampling 统计抽样 s &CK
96.tolerable error 可容忍误差 X+ybgB4(
97.the risk of under reliance 信赖不足风险 %F$ ]v
98.the risk of over reliance 信赖过度风险 Sj*W|n\gj
99.the risk of incorrect rejection 误拒风险 #N'9F&:V$
100. the risk of incorrect acceptance 误受风险 YguW2R=6]
101.working trial balance 试算平衡表 [H9<J dUZ
102.index and cross-referencing 索引和交叉索引 BPKrRex
103.cash receipt 现金收入 OwgPgrV
104.cash disbursement 现金支出 /qq *"R
105.bank statement 银行对账单 - K"L6m|
106.bank reconciliation 银行存款余额调节表 _5p]Arg?}&
107.balance sheet date 资产负债表日 V`i (vC(
108.net realizable value 可变现净值 5p-vSWr !
109.storeroom 仓库 jROh3kq
110.sale invoice 销售发票 L$ ^ew0C
111.price list 价目表 %kH,Rl\g
112.positive confirmation request 积极式询证函 ; <6S\
113.negative confirmation request 消极式询证函 {A%&D^o)
114.purchase requisition 请购单 0C"2?etMx
115.receiving report 验收报告 P!)F1U]!
116.gross margin 毛利 *IF ~ab2
117.manufacturing overhead 制造费用 *+2BZ ZwT
118.material requisition 领料单 '!4\H"t
119.inventory-taking 存货盘点 unnuSW#v=
120.bond certificate 债券 xk,1 D
121.stock certificate 股票 CSwB+yN
122.audit report 审计报告 ]n'.}"8Kn
123.entity 被审计单位 l Dwq[ I]w
124.addressee of the audit report 审计报告的收件人 *13-)yfd
125.unqualified opinion 无保留意见 ^L\w"`,~
126.qualified opinion 保留意见 >m=XqtP
127.disclaimer of opinion 无法表示意见 #"H<k(-Cz
128.adverse opinion 否定意见 ,wHlU-%
129 Auditors‘Report审计报告 <iH"5DEe
130 internal audit内部审计 qjf4G[]!
131 public sector audit政府审计 mM+^v[=
账项基础审计accounting number-based audit o?3C -A|
风险导向审计方法risk-oriented audit approach D*_. 4I
