1.audit 审计 oT}Sh4Wt.
2.attestation ]}_Ohe]X
鉴证 2&F H8
3.credibility OnE~0+
可信赖程度 y#lg)nB
4.audit of financial statements 财务报表审计 lstnxi%x
5.agreed-upon procedures 执行商定程序 ~~WX#Od*$
6.high levels of assurance 高水平保证 h&bs`
7.compilation 编制 v(jZ[{x@
8.reliability 可靠性 j2%#xZ{33
9.relevance 相关性 u$x'P <b
10.professional skepticism 职业谨慎 1|3vwgRhs
11.objectivity 客观性 \3j4=K'nE
12. professional competence 专业胜任能力 -9"[/
13.Senior/CPA-in-charge 项目经理 0Jm)
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14.audit engagement letter 业务约定书 TIP H#W:v
15.recurring audit 连续审计 `S=4cS H(
16.the client 委托人 N
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-
17.change CPA 更换注册会计师 Yb>A?@S
18.the existing CPA 现任注册会计师 hB]<li)"C
19.the successor CPA 后任注册会计师 V%J_iY/BUb
20.the preceding CPA前任注册会计师 Mj |"+(
21.issue the audit report 出具审计报告 LO,k'gg<
22.expert 专家 sRGIHT#
23.the board of directors 董事会 z8w@pT
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 ew8Manx
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 l`AA<Rj*O-
27.a general knowledge of ————- 初步了解―――的情况 B+=Xb;p8
28.a more knowledge of—————— 进一步了解的情况 OV $|!n
29.the prior year‘s working papers 以前年度工作底稿 iA+zZVwO
30.minutes of meeting 会议纪要 T4"*w
31.business risks 经营风险 TbhsOf!
32.appropriateness 适当性 6C*4' P9>
33.accounting estimate 会计估计 K6oQx)|
34.management representations 管理层声明 aaesgF
35.going concern assumption 持续经营假设 Csx??T_>r
36.audit plan 审计计划 5%XEybc2
37.significant audit areas 重点审计领域 Cv1CRmqq%
38.error 错误 K9eu
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39.fraud舞弊 dw< b}2
40.modified or additional procedures 修改或追加审计程序 -gLU>I7wV
41.misappropriation of assets 侵占资产 DUu~s,A
42.transactions without substance 虚假交易 1BA5|
43.unusual pressures 异常压力 'xc
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44.the suspected noncompliance 涉嫌存在违法行为 =:v5`
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45.materialiy 重要性 C]%}L%,
46.exceed the materiality level 超过重要性水平 TInp6w+u
47.approach the materiality level 接近重要性水平 J
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48.an acceptably low level 可接受水平 AU
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 %KmhR2v
50.misstatements or omissions 错报或漏报 V%!my[b
51.aggregate 总计 ]Saw}agE[%
52.subsequent events 期后事项 6SmawPPP
53.adjust the financial statements 调整财务报表 n%:&N
54.perform additional audit procedures 实施追加的审计程序 }q[IhjD%
55.audit risk 审计风险 hvU
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56.detection risk 检查风险 wg 6
57.inappropriate audit opinion 不适当的审计意见 2o9IP>#u
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 &$E.rgtg
60.the acceptable level of detection risk 可接受的检查风险 's6hCs&|NV
61.assessed level of material misstatement risk 重大错报风险的评估水平 %(n^reuP
62.simall business 小规模企业 I r;Z+}4>Y
63.accounting system 会计系统 -&_;x&k
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64.test of control 控制测试 5Lm<3:7Q+
65.walk-through test 穿行测试 iQ_^MzA
66.communication 沟通 c9N5c
67.flow chart 流程图 t_ZWd#x+;
68.reperformance of internal control 重新执行 A**PGy.Ni
69.audit evidence 审计证据 +%RB&:K7,
70.substantive procedures 实质性程序 Q?TXM1Bp
71.assertions 认定 >>HC|
72.esistence 存在 Nc[V kJ]
73.occurrence 发生 y5lhmbl: e
74.completeness 完整性 Z }Z]["q
75.rights and obligations 权利和义务 CaqMLi%
76.valuation and allocation 计价和分摊 Hs6}~d
77.cutoff 截止 tR% &.,2
78.accuracy 准确性 (J/!9NS:
79.classification 分类 M-+=t8
80.inspection 检查 E'4dI:
81.supervision of counting 监盘 Pi:=0,"XOp
82.observation 观察 b_j8g{/9
83.confirmation 函证 |F^h>^
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84.computation 计算 2w? 5vSv
85.analytical procedures 分析程序 $>y
86.vouch 核对 &26H
87.trace 追查 \mp5G&+/Q
88.audit sampling 审计抽样 (qXl=e8
89.error 误差 +zn207.`
90.expected error 预期误差 O/2Jz
91.population 总体 T hLR<\
92.sampling risk 抽样风险 Ks-aJ+}
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 jW!)5(B[A
95.statistical sampling 统计抽样 j
>t*k!db
96.tolerable error 可容忍误差 i(@<KH
97.the risk of under reliance 信赖不足风险 0ge^pO\Z
98.the risk of over reliance 信赖过度风险 [O"8Tzr
99.the risk of incorrect rejection 误拒风险 bkfk9P
100. the risk of incorrect acceptance 误受风险 !4l\*L
101.working trial balance 试算平衡表 D&r2k
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102.index and cross-referencing 索引和交叉索引 Nt#
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103.cash receipt 现金收入 r 2L=gI
104.cash disbursement 现金支出
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105.bank statement 银行对账单 '}q1 F<&
106.bank reconciliation 银行存款余额调节表 2r|!:^'?W
107.balance sheet date 资产负债表日 &,B
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108.net realizable value 可变现净值 _z
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109.storeroom 仓库 y3vm+tJc{
110.sale invoice 销售发票 ~
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111.price list 价目表 ~NtAr1
112.positive confirmation request 积极式询证函 J6Q}a7I#
113.negative confirmation request 消极式询证函 +w
pe<T
114.purchase requisition 请购单 /4Lmu+G4
115.receiving report 验收报告 E[RLBO[*n
116.gross margin 毛利 E@F:U*A6%
117.manufacturing overhead 制造费用 2i3& 3oz]O
118.material requisition 领料单 d4#Ra%
119.inventory-taking 存货盘点 -'OO6mU
120.bond certificate 债券 h8MkfHH7{
121.stock certificate 股票 [d_sd
122.audit report 审计报告 wzRIvm{
123.entity 被审计单位 ?w[M{
124.addressee of the audit report 审计报告的收件人 eL+L
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125.unqualified opinion 无保留意见 =
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126.qualified opinion 保留意见 mTW@E#)n
127.disclaimer of opinion 无法表示意见 @GiR~bKZ
128.adverse opinion 否定意见 pH1 9"=p<
129 Auditors‘Report审计报告 E0i_sB~T
130 internal audit内部审计 ~?c}=XL-
131 public sector audit政府审计 t!Uc,mEV]
账项基础审计accounting number-based audit 7o4 vf~
风险导向审计方法risk-oriented audit approach K{&b "Ba1