1.audit 审计 >P\eHR,{-
2.attestation gTOx|bx
鉴证 H-v[ShE
3.credibility B7|%N=S%/
可信赖程度 #W3H;'~/5
4.audit of financial statements 财务报表审计 &ni#(
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 [6JDS;MIN
7.compilation 编制 R9#ar{
8.reliability 可靠性 C7* YZe
9.relevance 相关性 e!gNd>b {
10.professional skepticism 职业谨慎 F --b,,
11.objectivity 客观性 xE^G*<mj:
12. professional competence 专业胜任能力 '-Cx-=
13.Senior/CPA-in-charge 项目经理 k3@d
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14.audit engagement letter 业务约定书 oq!\100
15.recurring audit 连续审计 <#nU 06 fN
16.the client 委托人 S#B%[3@
17.change CPA 更换注册会计师 .!Z5A9^
18.the existing CPA 现任注册会计师 Cb? !+U
19.the successor CPA 后任注册会计师 R%\3[
20.the preceding CPA前任注册会计师 C,W_0=!e
21.issue the audit report 出具审计报告 26nwUNak
22.expert 专家 gT$WG$^i
23.the board of directors 董事会 f'(F'TE
24.knowledge of the entity‘ s business 了解被审计单位情况 b+J|yM<`
25.assess material misstatement risks评估重大错报风险 eF.nNu
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 Xy 4k;+
27.a general knowledge of ————- 初步了解―――的情况 @-\=`#C**
28.a more knowledge of—————— 进一步了解的情况 7sOAaWx
29.the prior year‘s working papers 以前年度工作底稿 1t &_]q_
30.minutes of meeting 会议纪要 ^\Q,ACkZb
31.business risks 经营风险 %H"
32.appropriateness 适当性 Ot`%5<E^
33.accounting estimate 会计估计
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34.management representations 管理层声明 g_P98_2f.k
35.going concern assumption 持续经营假设 3!gz^[!?EN
36.audit plan 审计计划 nA("
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37.significant audit areas 重点审计领域 ;7?oJH;
38.error 错误 %#v$d
39.fraud舞弊 JkT!
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40.modified or additional procedures 修改或追加审计程序 $fD% 18
41.misappropriation of assets 侵占资产 E=,5%>C0#%
42.transactions without substance 虚假交易 ^"
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43.unusual pressures 异常压力 hDW_a y4
44.the suspected noncompliance 涉嫌存在违法行为 }(Fmr7%m
45.materialiy 重要性 JluA?B7E
46.exceed the materiality level 超过重要性水平 ~zac.:a8
47.approach the materiality level 接近重要性水平 lV^:2I/
48.an acceptably low level 可接受水平 jFe8s
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 \M@IKE
50.misstatements or omissions 错报或漏报 <|Lz#iV37
51.aggregate 总计 9(S=0<
52.subsequent events 期后事项 ^K1mh9O
53.adjust the financial statements 调整财务报表 {
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54.perform additional audit procedures 实施追加的审计程序 ">1wPq&
55.audit risk 审计风险 T?!SEblP]
56.detection risk 检查风险 YB4
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57.inappropriate audit opinion 不适当的审计意见 9M9Fif.
58.material misstatement 重大的错报 Ji!i}UjD7!
59.tolerable misstatement 可容忍错报 'h6G"=+
60.the acceptable level of detection risk 可接受的检查风险 P}gtJ;
61.assessed level of material misstatement risk 重大错报风险的评估水平 (VN'1a (
62.simall business 小规模企业 FO_}9 <s
63.accounting system 会计系统 2'M5+[8y8
64.test of control 控制测试 PP'5ANK
65.walk-through test 穿行测试 oi7k#^
66.communication 沟通 dZ(Z]`L,B
67.flow chart 流程图 &0Y
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68.reperformance of internal control 重新执行 6-"tQ,AZ
69.audit evidence 审计证据 .@nfqv7{
70.substantive procedures 实质性程序 H9TeMY
71.assertions 认定 }#e=*8F7
72.esistence 存在 -th.(eAx
73.occurrence 发生 I$+=Fb'N0
74.completeness 完整性 b~>@x{
75.rights and obligations 权利和义务 r-EIoZ"P
76.valuation and allocation 计价和分摊 VM<0_R24z
77.cutoff 截止 L7rr/D
78.accuracy 准确性 ^J7q,tvbJ
79.classification 分类 9x4z m
80.inspection 检查 uQ[,^Ee&/
81.supervision of counting 监盘 [&&#~gz
82.observation 观察 Pz2Q]}(w
83.confirmation 函证 |#cqxr "
84.computation 计算 By7lSbj
85.analytical procedures 分析程序 vS5}OV
86.vouch 核对 JP\jhkn
87.trace 追查 :EHk]Hkz
88.audit sampling 审计抽样 RXAE
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89.error 误差 C,>n
90.expected error 预期误差 JLWm9c+UTG
91.population 总体 8(K:2
92.sampling risk 抽样风险 1:T"jsWw
93.non- sampling risk 非抽样风险 ]Ri=*KZa
94.sampling unit 抽样单位 dgX%NKv1
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 "u~` ZV(
97.the risk of under reliance 信赖不足风险 Q
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98.the risk of over reliance 信赖过度风险 ERK{smL
99.the risk of incorrect rejection 误拒风险 0~$9z+S
100. the risk of incorrect acceptance 误受风险 R>:D&$[RD
101.working trial balance 试算平衡表 ynMYf
102.index and cross-referencing 索引和交叉索引 8lqmd1v
103.cash receipt 现金收入 0$Mxu7 /
104.cash disbursement 现金支出 _IU5HT}2
105.bank statement 银行对账单 ;t9_*)[
106.bank reconciliation 银行存款余额调节表 4|\M`T
107.balance sheet date 资产负债表日 /K!f3o+
108.net realizable value 可变现净值 Er@x
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109.storeroom 仓库 FPK=Tr:b
110.sale invoice 销售发票 8o,0=
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111.price list 价目表 (HeSL),1
112.positive confirmation request 积极式询证函 m !<FlEkN
113.negative confirmation request 消极式询证函 ?rt[
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114.purchase requisition 请购单 p</t##]3ks
115.receiving report 验收报告 ='kCY}dkO
116.gross margin 毛利 k-^^Ao*@
117.manufacturing overhead 制造费用 *HV_
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118.material requisition 领料单 ti1R6oSn
119.inventory-taking 存货盘点 $;ny`^8
120.bond certificate 债券 mz<,nR\
121.stock certificate 股票 525^/d6v
122.audit report 审计报告 1l^[%0
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 .%W.uF^
125.unqualified opinion 无保留意见 sEw ?349Bz
126.qualified opinion 保留意见 0;`FS/[(f
127.disclaimer of opinion 无法表示意见 q%A>q;l:
128.adverse opinion 否定意见 6_yat
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129 Auditors‘Report审计报告 -3d`e2^&}
130 internal audit内部审计 bY,dWNS:
131 public sector audit政府审计
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账项基础审计accounting number-based audit `]19}GK~xo
风险导向审计方法risk-oriented audit approach vYLspZ;S