1.audit 审计 IS9}@5`'
2.attestation knU=#
鉴证 ]BiLLDz(
3.credibility G*x"drP
可信赖程度 :6}y gL*i
4.audit of financial statements 财务报表审计 p[Yja y+
5.agreed-upon procedures 执行商定程序 R]y[n;aGC
6.high levels of assurance 高水平保证 RHOEyXhOA
7.compilation 编制 7[}K 2.W.
8.reliability 可靠性 /
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9.relevance 相关性 =|_{J"sv
10.professional skepticism 职业谨慎 gPrIu+|F
11.objectivity 客观性 `NNr]__
12. professional competence 专业胜任能力 UNB'Xjp}@
13.Senior/CPA-in-charge 项目经理 M]JD(
14.audit engagement letter 业务约定书 =5QP'Qt{O
15.recurring audit 连续审计 vUa&9Y
16.the client 委托人 /v^1/i
17.change CPA 更换注册会计师 G6?+Qzr
18.the existing CPA 现任注册会计师 [LHx9(,NM
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 5u=(zg
21.issue the audit report 出具审计报告 V7\@g
22.expert 专家 ?z]hYsy
23.the board of directors 董事会 wh~g{(Xvq
24.knowledge of the entity‘ s business 了解被审计单位情况 f4Yn=D=_
25.assess material misstatement risks评估重大错报风险 }h PFd
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/7;~
27.a general knowledge of ————- 初步了解―――的情况 viP.G/(\]
28.a more knowledge of—————— 进一步了解的情况 L9G
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29.the prior year‘s working papers 以前年度工作底稿 >hcze<^S
30.minutes of meeting 会议纪要 TrBBV]4
31.business risks 经营风险 j~ )GZV
32.appropriateness 适当性 ygA~d9"
33.accounting estimate 会计估计 kkz{;OW
34.management representations 管理层声明 xpb,Nzwt^
35.going concern assumption 持续经营假设 }{(dG7G+
36.audit plan 审计计划 9Un3La8PX
37.significant audit areas 重点审计领域 #_b
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38.error 错误
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39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 !M&Qca2
41.misappropriation of assets 侵占资产 os3jpFeG'
42.transactions without substance 虚假交易 Z"T#"FDIr
43.unusual pressures 异常压力 A=z+@b6
44.the suspected noncompliance 涉嫌存在违法行为 `~hB-Z5dI
45.materialiy 重要性 TI9]v(
46.exceed the materiality level 超过重要性水平 (pl|RmmDz
47.approach the materiality level 接近重要性水平 el;ey Ga
48.an acceptably low level 可接受水平 S?M'JoYy
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 2;z~xR
50.misstatements or omissions 错报或漏报 #Oeb3U
51.aggregate 总计 v|&Nh?r
52.subsequent events 期后事项 d\_$Nb*
53.adjust the financial statements 调整财务报表 U>,E]'
54.perform additional audit procedures 实施追加的审计程序 007(k"=oV
55.audit risk 审计风险 4zRz U
56.detection risk 检查风险 fXV+aZ
57.inappropriate audit opinion 不适当的审计意见 K>tubLYh
58.material misstatement 重大的错报 )5479Eb_
59.tolerable misstatement 可容忍错报 srh>"
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60.the acceptable level of detection risk 可接受的检查风险 >+P5Zm(_
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 ~q.a<B`,t
63.accounting system 会计系统 yFYFFv\?
64.test of control 控制测试 Ju"*;/
65.walk-through test 穿行测试 M_+"RKp
66.communication 沟通 =Z3{6y}3p
67.flow chart 流程图 <yw6Om:n<
68.reperformance of internal control 重新执行 G=.vo3
69.audit evidence 审计证据 cQ?eL,z
70.substantive procedures 实质性程序 'K L"i
71.assertions 认定 \%qzTk.&r
72.esistence 存在 #%;QcDXRe
73.occurrence 发生 q$|Wxnz
74.completeness 完整性 /3VSO"kcZ
75.rights and obligations 权利和义务 :oYz=c
76.valuation and allocation 计价和分摊 ~`uEZ
77.cutoff 截止 %a_ rYrL
78.accuracy 准确性 8%@![$q<g
79.classification 分类 sUCI+)cM3
80.inspection 检查 _:B/XZ
81.supervision of counting 监盘 k"kGQk4
82.observation 观察 Mj
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83.confirmation 函证 eVXlQO
84.computation 计算 -|"[S"e
85.analytical procedures 分析程序 rF3QmR?l
86.vouch 核对 E=H>|FgS
87.trace 追查 g[NmVY-o
88.audit sampling 审计抽样 eWgqds
89.error 误差 J|uxn<E<>
90.expected error 预期误差 ?=bqya"Y
91.population 总体 PQkFzyk
92.sampling risk 抽样风险 BrHw02G
93.non- sampling risk 非抽样风险 O3YD
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94.sampling unit 抽样单位 Ap:mc:
95.statistical sampling 统计抽样 vDeb?n
96.tolerable error 可容忍误差 AqdQiZ^9
97.the risk of under reliance 信赖不足风险 R;G"LT
98.the risk of over reliance 信赖过度风险 9_h
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99.the risk of incorrect rejection 误拒风险 Skbd'j
100. the risk of incorrect acceptance 误受风险 EO_:C9=d{
101.working trial balance 试算平衡表 r@O5{V
102.index and cross-referencing 索引和交叉索引 4
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103.cash receipt 现金收入 .qN|.:6a
104.cash disbursement 现金支出 Y#/mE!
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105.bank statement 银行对账单 isG8S(}IW&
106.bank reconciliation 银行存款余额调节表 ^Uj\s /
107.balance sheet date 资产负债表日 y:m
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108.net realizable value 可变现净值 ag_RKlM3
109.storeroom 仓库 gPW% *|D,
110.sale invoice 销售发票 w
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111.price list 价目表 >l0y
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112.positive confirmation request 积极式询证函 T4M"s;::1
113.negative confirmation request 消极式询证函 DV8b<)
114.purchase requisition 请购单 vhEqHjR:
115.receiving report 验收报告 R2e":`0I
116.gross margin 毛利 v_ U$jjO1
117.manufacturing overhead 制造费用 1(q&(p
118.material requisition 领料单 !Lu noC>B
119.inventory-taking 存货盘点 U
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120.bond certificate 债券 <-]
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121.stock certificate 股票 `X:o]t@
122.audit report 审计报告 UdiogXZ
123.entity 被审计单位 8JFns-5
124.addressee of the audit report 审计报告的收件人 4 kNiS^h
125.unqualified opinion 无保留意见 sa7F-XM
126.qualified opinion 保留意见 uZg[PS=@!X
127.disclaimer of opinion 无法表示意见 9 W7 ljUg
128.adverse opinion 否定意见 x A&RMu&
129 Auditors‘Report审计报告 F3%8E<QZd;
130 internal audit内部审计 (2SmB`g
131 public sector audit政府审计 +sW;p?K7eO
账项基础审计accounting number-based audit -J06H&/k
风险导向审计方法risk-oriented audit approach d
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