1.audit 审计 tK\~A,=
2.attestation $*fMR,~t&
鉴证 s!$7(Q86R
3.credibility v`
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可信赖程度 {3aua:q
4.audit of financial statements 财务报表审计 oXF.1f/h
5.agreed-upon procedures 执行商定程序 5$C-9
6.high levels of assurance 高水平保证 $6SW;d+>n
7.compilation 编制 R8'RA%O9J
8.reliability 可靠性 g3y+&Y_
9.relevance 相关性 I
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10.professional skepticism 职业谨慎 9 djk[ttA)
11.objectivity 客观性 ZPYS$Ydy
12. professional competence 专业胜任能力 vx5Zl&6r
13.Senior/CPA-in-charge 项目经理 c{w2Gt!
14.audit engagement letter 业务约定书 $~T4hv :
15.recurring audit 连续审计 EXqE~afm2
16.the client 委托人 "=Me M)K
17.change CPA 更换注册会计师 >~0Z& d
18.the existing CPA 现任注册会计师 (n_/`dP
19.the successor CPA 后任注册会计师 `<d }V2rdz
20.the preceding CPA前任注册会计师 X=&KayD
21.issue the audit report 出具审计报告 13x p_j
22.expert 专家 --BW
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23.the board of directors 董事会 '6%2.[o
24.knowledge of the entity‘ s business 了解被审计单位情况 ?4T-@~~*`=
25.assess material misstatement risks评估重大错报风险 CRy|kkT
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 fe_5LC"
27.a general knowledge of ————- 初步了解―――的情况 ab?aQ*$+
28.a more knowledge of—————— 进一步了解的情况 x7 ,5
29.the prior year‘s working papers 以前年度工作底稿 nAlQ7'
30.minutes of meeting 会议纪要 K[zVa
31.business risks 经营风险 R.<g3"Lm>
32.appropriateness 适当性 4{|"7/PE1
33.accounting estimate 会计估计 SXP]%{@R/
34.management representations 管理层声明 V(!V_Ug9.
35.going concern assumption 持续经营假设 ~((O8@
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36.audit plan 审计计划 S{T >}'y
37.significant audit areas 重点审计领域 67FWa
38.error 错误 inp7K41
39.fraud舞弊 5]:U9ts#
40.modified or additional procedures 修改或追加审计程序 Nu)NqFG,
41.misappropriation of assets 侵占资产 [j+sC*
42.transactions without substance 虚假交易 e~"U @8xk~
43.unusual pressures 异常压力 (X*^dO
44.the suspected noncompliance 涉嫌存在违法行为 PXNuL&
45.materialiy 重要性 E|shs=I
46.exceed the materiality level 超过重要性水平 SNk=b6
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47.approach the materiality level 接近重要性水平 wi{3/
48.an acceptably low level 可接受水平 !0<,@v"
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 +]{G@pn
50.misstatements or omissions 错报或漏报 /PXzwP_(A
51.aggregate 总计 b^vQpiz
52.subsequent events 期后事项 @gK?\URoT
53.adjust the financial statements 调整财务报表 ^E>3|du]O
54.perform additional audit procedures 实施追加的审计程序 5L}/&^E#p
55.audit risk 审计风险 ]\HvK CN}
56.detection risk 检查风险 b4Ekqas
57.inappropriate audit opinion 不适当的审计意见 BDQsP$'6QT
58.material misstatement 重大的错报 [AJJSd/:
59.tolerable misstatement 可容忍错报 jT;;/Fd3/
60.the acceptable level of detection risk 可接受的检查风险 }4X0epPp;:
61.assessed level of material misstatement risk 重大错报风险的评估水平 C~exi[3
62.simall business 小规模企业 aw&,S"A@
63.accounting system 会计系统 k$:|-_(w
64.test of control 控制测试 p!AAFmc
65.walk-through test 穿行测试 &_8947
66.communication 沟通 -MBxl`JU
67.flow chart 流程图 a(ZcmYzXU
68.reperformance of internal control 重新执行 |CbikE}kL
69.audit evidence 审计证据 (S Yln>
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70.substantive procedures 实质性程序 Bk{]g=DO
71.assertions 认定 ;5( UzQU
72.esistence 存在 "_?nN"
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73.occurrence 发生 VuZr:-K/
74.completeness 完整性 E2+`4g@{8<
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 $3kH~3{]
77.cutoff 截止 +&H4m=D-#a
78.accuracy 准确性 '$+ogBS
79.classification 分类 8zq=N#x
80.inspection 检查 *|HY>U.
81.supervision of counting 监盘 )0k53-h&
82.observation 观察 ]T) 'Hb
83.confirmation 函证 J]r^W)O
84.computation 计算 uCB=u[]y4
85.analytical procedures 分析程序 |k00Z+O(
86.vouch 核对 1Ai^cf:S
87.trace 追查 7_[L o4_
88.audit sampling 审计抽样
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89.error 误差 fI|$K)K
90.expected error 预期误差 {id4:^u&;
91.population 总体 L-&\\{X
92.sampling risk 抽样风险 ;<4a*;IO
93.non- sampling risk 非抽样风险 &
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94.sampling unit 抽样单位 9W);rL
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95.statistical sampling 统计抽样 -trkA'ewZ
96.tolerable error 可容忍误差 2st3
97.the risk of under reliance 信赖不足风险 #
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98.the risk of over reliance 信赖过度风险 /dIzY0<aO
99.the risk of incorrect rejection 误拒风险 HjwE+: w
100. the risk of incorrect acceptance 误受风险 `@yp+8
101.working trial balance 试算平衡表 X5w$4Kj&4l
102.index and cross-referencing 索引和交叉索引 q1ma%eiN
103.cash receipt 现金收入 #lO Mm9
104.cash disbursement 现金支出 UC$ppTCc?
105.bank statement 银行对账单 $<OD31T
106.bank reconciliation 银行存款余额调节表 y>ktcuML
107.balance sheet date 资产负债表日 bW:!5"_{H
108.net realizable value 可变现净值 IAyp 2
109.storeroom 仓库 !p/goqT~dY
110.sale invoice 销售发票 -tU'yKhn
111.price list 价目表 3__-nV
112.positive confirmation request 积极式询证函 !PE]C!*gv&
113.negative confirmation request 消极式询证函 c+GG\:gM
114.purchase requisition 请购单 qcRs$-J
115.receiving report 验收报告 :~SyL !
116.gross margin 毛利 "uf%iJ:%
117.manufacturing overhead 制造费用 u]G\H!WkQ
118.material requisition 领料单 4 H&#q>
119.inventory-taking 存货盘点 U%/+B]6jP
120.bond certificate 债券 2+WaA,
121.stock certificate 股票 CU~PT.
122.audit report 审计报告 4{Z)8;QX
123.entity 被审计单位 $Z>'Jp
124.addressee of the audit report 审计报告的收件人 7PF%76TO
125.unqualified opinion 无保留意见 VS|2|n1<6
126.qualified opinion 保留意见 DIUjn;>k8
127.disclaimer of opinion 无法表示意见 ;O#>Y
128.adverse opinion 否定意见 . 'yCw#f
129 Auditors‘Report审计报告 P+HXn8@
130 internal audit内部审计 *n"{J(Jt`
131 public sector audit政府审计 yF/j Fn
账项基础审计accounting number-based audit Ht&YC<X
风险导向审计方法risk-oriented audit approach LXCx~;{\