1.audit 审计 9hNHcl.
2.attestation +DpiX&^h
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3.credibility C=y[WsT
可信赖程度 vwc)d{ND
4.audit of financial statements 财务报表审计 ){_D
5.agreed-upon procedures 执行商定程序 *
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6.high levels of assurance 高水平保证 XH"-s
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7.compilation 编制 @a[Y[FS
8.reliability 可靠性 jf|5}5kSlf
9.relevance 相关性 )"]Nf6
10.professional skepticism 职业谨慎 c^%vyBMY
11.objectivity 客观性 "c'K8,+?
12. professional competence 专业胜任能力 !(&N{NH9
13.Senior/CPA-in-charge 项目经理 Q^Lk^PP7
14.audit engagement letter 业务约定书 3%J7_e'
15.recurring audit 连续审计 (mvzGXNz4
16.the client 委托人 l+V#`S*q
17.change CPA 更换注册会计师 '7j!B1K-
18.the existing CPA 现任注册会计师 <gtqwH]
19.the successor CPA 后任注册会计师 u#
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20.the preceding CPA前任注册会计师 %K$f2):
21.issue the audit report 出具审计报告 ;OTd<
22.expert 专家 }2 X"
23.the board of directors 董事会 +hW^wqk/.
24.knowledge of the entity‘ s business 了解被审计单位情况 |Nfi y
25.assess material misstatement risks评估重大错报风险 en1NFP
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 MU-T>S4
27.a general knowledge of ————- 初步了解―――的情况 -$Ad#Eu]M
28.a more knowledge of—————— 进一步了解的情况 zHT22o56X
29.the prior year‘s working papers 以前年度工作底稿 Z~WUILx,
30.minutes of meeting 会议纪要 a-9Y U
31.business risks 经营风险 :RqTbE4B
32.appropriateness 适当性 InCJ4D
33.accounting estimate 会计估计 ^rP`
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34.management representations 管理层声明 tsqkV7?
35.going concern assumption 持续经营假设 XoO#{7a
36.audit plan 审计计划 I8%2tLVY
37.significant audit areas 重点审计领域 Vw P+tM
38.error 错误 0~;Owu
39.fraud舞弊 cc
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40.modified or additional procedures 修改或追加审计程序 ahnQq9
41.misappropriation of assets 侵占资产 WF!u2E+
42.transactions without substance 虚假交易 :I)WSXP9h
43.unusual pressures 异常压力 ]'%Z&1 w
44.the suspected noncompliance 涉嫌存在违法行为 T*'?;u
45.materialiy 重要性 o/6'g)r*
46.exceed the materiality level 超过重要性水平 6(9S'~*'R
47.approach the materiality level 接近重要性水平 o;#9$j7QP!
48.an acceptably low level 可接受水平 $!Pm*s
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 pod=|(c
50.misstatements or omissions 错报或漏报 uv}?8$<\
51.aggregate 总计 YgFmJ.1
52.subsequent events 期后事项 UmC_C[/n?
53.adjust the financial statements 调整财务报表 SCU
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54.perform additional audit procedures 实施追加的审计程序 TS~>9h\;
55.audit risk 审计风险 xKZLXQ'e-
56.detection risk 检查风险 OZ'=Xtbn
57.inappropriate audit opinion 不适当的审计意见 wE4:$+R};
58.material misstatement 重大的错报 C@7<0w
59.tolerable misstatement 可容忍错报 T/b%,!N)
60.the acceptable level of detection risk 可接受的检查风险 4J"S?HsW|
61.assessed level of material misstatement risk 重大错报风险的评估水平 [;E~A
62.simall business 小规模企业 wVw?UN*rm;
63.accounting system 会计系统 UUuB Rtau
64.test of control 控制测试 d8o<Q 9
65.walk-through test 穿行测试 2yt)"DnFk
66.communication 沟通 Vp5i i]B4
67.flow chart 流程图 6H)T=Z|
68.reperformance of internal control 重新执行 X,Q'Xe/
69.audit evidence 审计证据 (#t"u`_Ee
70.substantive procedures 实质性程序 $}* bZ~
71.assertions 认定 u3Qm"? $`
72.esistence 存在 n*Q~<`T
73.occurrence 发生 bIR&e E
74.completeness 完整性 1F*3K3T {
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 zlw+=NX
77.cutoff 截止 &ml7368@
78.accuracy 准确性 l4:5(1
79.classification 分类 .w .`1
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80.inspection 检查 A5A4*.C
81.supervision of counting 监盘 p;P"mp\'
82.observation 观察 ^^O @ [
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83.confirmation 函证 k/hD2tBLu
84.computation 计算 "Q>gQK
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85.analytical procedures 分析程序 d5hYOhO[
86.vouch 核对 PGE|){
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87.trace 追查 ?
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88.audit sampling 审计抽样 N3Yf3r
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89.error 误差 WFYbmfmV
90.expected error 预期误差 lhN2xg5x
91.population 总体 ~eVq Fc
92.sampling risk 抽样风险 gE_i#=bw
93.non- sampling risk 非抽样风险 =.sg$VX
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 u@ "nVHgMJ
96.tolerable error 可容忍误差 )
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97.the risk of under reliance 信赖不足风险 g ss 3e&
98.the risk of over reliance 信赖过度风险 tz).] E
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99.the risk of incorrect rejection 误拒风险 yqY nd<K4
100. the risk of incorrect acceptance 误受风险 \E!a=cL!
101.working trial balance 试算平衡表 OrZ =-9"
102.index and cross-referencing 索引和交叉索引 ;$\?o
103.cash receipt 现金收入 ,bLHkBK
104.cash disbursement 现金支出 lVw77bZ
105.bank statement 银行对账单 eLvbPE_
106.bank reconciliation 银行存款余额调节表 FS(bEAk}
107.balance sheet date 资产负债表日 whA
108.net realizable value 可变现净值 G[pDKELL
109.storeroom 仓库 r&MHww1i
110.sale invoice 销售发票 ?3#W7sF
111.price list 价目表 Ci}v +
112.positive confirmation request 积极式询证函 2$fFl,v!z
113.negative confirmation request 消极式询证函 &{x%"A
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114.purchase requisition 请购单 Ji#"PE/Pt
115.receiving report 验收报告 +p:?blG
116.gross margin 毛利 #TXN\YNP
117.manufacturing overhead 制造费用 (
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118.material requisition 领料单 kPt] [1jo
119.inventory-taking 存货盘点 #lf3$Tm D
120.bond certificate 债券 :nt 7jm,
121.stock certificate 股票 _>6xUt
122.audit report 审计报告 {Xc^-A[~
123.entity 被审计单位 o/;kzi
124.addressee of the audit report 审计报告的收件人 7eM:YqT/#
125.unqualified opinion 无保留意见 ~=!d>f~U
126.qualified opinion 保留意见 (Ov{gj^
127.disclaimer of opinion 无法表示意见 &
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128.adverse opinion 否定意见 pZYcCc>6&
129 Auditors‘Report审计报告 tiTJ.uz6
130 internal audit内部审计 w;=fi}<G|e
131 public sector audit政府审计 iq25|{1$
账项基础审计accounting number-based audit '
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风险导向审计方法risk-oriented audit approach $RFy9(>