1.audit 审计 qbU1qF/
2.attestation mfngbFa1
鉴证 Cl9SPz
3.credibility [+'BQ
可信赖程度 ]]uzl0LH
4.audit of financial statements 财务报表审计 Z6R:
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5.agreed-upon procedures 执行商定程序 6A$_&?
6.high levels of assurance 高水平保证 ,%?; \?b%h
7.compilation 编制 &:DCtjK
8.reliability 可靠性 5]H))}9>d
9.relevance 相关性 <E[HlL
10.professional skepticism 职业谨慎 rv,NQZ
11.objectivity 客观性 Gf
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12. professional competence 专业胜任能力 q:
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13.Senior/CPA-in-charge 项目经理 H-_^TB
14.audit engagement letter 业务约定书 vLBee>$
15.recurring audit 连续审计 4+5OR&kxZ
16.the client 委托人 [+%d3+27
17.change CPA 更换注册会计师 m@G<ZCMZ
18.the existing CPA 现任注册会计师 )l#%.Z9
19.the successor CPA 后任注册会计师 h0F0d^W.
20.the preceding CPA前任注册会计师 *>aZc::
21.issue the audit report 出具审计报告 Z6IJ o%s
22.expert 专家 '&-5CpDUs
23.the board of directors 董事会 d2C[wQF
24.knowledge of the entity‘ s business 了解被审计单位情况 "%oH@
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25.assess material misstatement risks评估重大错报风险 YN%=Oq
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 g[EM]q,
27.a general knowledge of ————- 初步了解―――的情况 @],6SKbG6
28.a more knowledge of—————— 进一步了解的情况 $u; >hk
29.the prior year‘s working papers 以前年度工作底稿 .DDg%z
30.minutes of meeting 会议纪要 q GpP,
31.business risks 经营风险 C#U<k0R
32.appropriateness 适当性 !,?
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33.accounting estimate 会计估计 c<=`<!FS[
34.management representations 管理层声明 ?k
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35.going concern assumption 持续经营假设 #Mj$o;SX
36.audit plan 审计计划 R`@8.]cpPy
37.significant audit areas 重点审计领域 }BI~am_
38.error 错误 ),cQUB
39.fraud舞弊 tt6.
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40.modified or additional procedures 修改或追加审计程序 v8=?HUDd
41.misappropriation of assets 侵占资产 :DtZ8$I`]C
42.transactions without substance 虚假交易 cBz!U8(
43.unusual pressures 异常压力 g08*}0-k
44.the suspected noncompliance 涉嫌存在违法行为 r5MxjuOB1
45.materialiy 重要性 je&dioZ>
46.exceed the materiality level 超过重要性水平 h8f!<:rTS
47.approach the materiality level 接近重要性水平 gYTyH.
48.an acceptably low level 可接受水平 Js\-['`
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 4Qa@`
50.misstatements or omissions 错报或漏报 n-b>m7O(
51.aggregate 总计 &mN'Tk
52.subsequent events 期后事项 pN\)(:"8v
53.adjust the financial statements 调整财务报表 "gXxRHTX
54.perform additional audit procedures 实施追加的审计程序 r NxrQ
55.audit risk 审计风险 w^06z,
56.detection risk 检查风险 oLgg
57.inappropriate audit opinion 不适当的审计意见 e>L5.~i
58.material misstatement 重大的错报 q';&SR#"`K
59.tolerable misstatement 可容忍错报 PD6MyW05%9
60.the acceptable level of detection risk 可接受的检查风险 U9 1 &|
61.assessed level of material misstatement risk 重大错报风险的评估水平 c3=-Mq9Q
62.simall business 小规模企业 k$ZRZ{
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63.accounting system 会计系统 ]Nnxnp
64.test of control 控制测试 \hs/D+MCk
65.walk-through test 穿行测试 r_b8,I6{]
66.communication 沟通 ]i-P-9PA4
67.flow chart 流程图 fNmE,~
68.reperformance of internal control 重新执行 a?5WKO
69.audit evidence 审计证据 89hF)80
70.substantive procedures 实质性程序 EkN_8(w
71.assertions 认定 CQ@LmTW[
72.esistence 存在 J'oDOn.M
73.occurrence 发生 R'rTE
74.completeness 完整性 #v{ Y=$L
75.rights and obligations 权利和义务 60xa?8<cg
76.valuation and allocation 计价和分摊 !\QeBd+
77.cutoff 截止 6ayy[5tW
78.accuracy 准确性 h S4.3]ei
79.classification 分类 "gFxfWIA
80.inspection 检查 7=}6H3|&
81.supervision of counting 监盘 0CT}DQ._^N
82.observation 观察 cppL0myJ
83.confirmation 函证 j7K5SS_]
84.computation 计算 &|)hCJu
85.analytical procedures 分析程序 dVa!.q_3
86.vouch 核对 `YPe^!`$
87.trace 追查 GxxDY]!
88.audit sampling 审计抽样 !_qskDc-
89.error 误差 ODm&&W#*
90.expected error 预期误差 *D2Nm9sl
91.population 总体 e|yX QTlvL
92.sampling risk 抽样风险 k!T|)\nc+
93.non- sampling risk 非抽样风险 M)L/d_4ka
94.sampling unit 抽样单位 djWcbC=g_
95.statistical sampling 统计抽样 YQ;
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96.tolerable error 可容忍误差 X:>$8 ^gS
97.the risk of under reliance 信赖不足风险 )CJES!!
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98.the risk of over reliance 信赖过度风险 aYqm0HCT
99.the risk of incorrect rejection 误拒风险 2+z1h^)W
100. the risk of incorrect acceptance 误受风险 m#JI!_~!
101.working trial balance 试算平衡表 K4C^m|e
102.index and cross-referencing 索引和交叉索引 2gt+l?O<PS
103.cash receipt 现金收入 uKv&7p@|_)
104.cash disbursement 现金支出 @<2d8ed
105.bank statement 银行对账单 D}-o+6TI?
106.bank reconciliation 银行存款余额调节表 -LTKpN`[@
107.balance sheet date 资产负债表日 GD!-
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108.net realizable value 可变现净值 Ejv%,q/T(
109.storeroom 仓库 ^K+:C;Q|
110.sale invoice 销售发票 y,Jh@n';|
111.price list 价目表 -OrR $w|
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112.positive confirmation request 积极式询证函 r088aUO
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113.negative confirmation request 消极式询证函 _K'7(d0z
114.purchase requisition 请购单 F+m[&MKL
115.receiving report 验收报告 e&0K;yU
116.gross margin 毛利 ld.7`)
117.manufacturing overhead 制造费用 L1sqU-gt
118.material requisition 领料单 /Y,r@D
119.inventory-taking 存货盘点 n#4Gv|{XMD
120.bond certificate 债券 b^x07lO
121.stock certificate 股票 6gnbkpYi
122.audit report 审计报告 {6h|6.S2
123.entity 被审计单位 iwU[6A
124.addressee of the audit report 审计报告的收件人 iRNLKi
125.unqualified opinion 无保留意见 ~O{W;Cyh
126.qualified opinion 保留意见 +TH3&H5I_A
127.disclaimer of opinion 无法表示意见 ?n.)&ZIx0
128.adverse opinion 否定意见 ;$7v%Ls=
129 Auditors‘Report审计报告 nU2V]-qY
130 internal audit内部审计 ?1peF47Z
131 public sector audit政府审计 4J5pXlzV
账项基础审计accounting number-based audit h./P\eDc
风险导向审计方法risk-oriented audit approach _1aGtX|W