1.audit 审计 q,3_)ZOq
2.attestation x.CUJ^_.
鉴证 [74HUw>
3.credibility u9My.u@-*%
可信赖程度 2K4Jkyi
4.audit of financial statements 财务报表审计 =B<>H$
5.agreed-upon procedures 执行商定程序 `&2
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6.high levels of assurance 高水平保证 gR}>q4b
7.compilation 编制 . > [d:0
8.reliability 可靠性 Osncl5PD)
9.relevance 相关性 S7]\tw_L)
10.professional skepticism 职业谨慎 lx$]f)%~
11.objectivity 客观性 nXPl\|pXt
12. professional competence 专业胜任能力 yH5^EY7rQ
13.Senior/CPA-in-charge 项目经理 @TF^6)4f
14.audit engagement letter 业务约定书 `!WtKqr%B
15.recurring audit 连续审计 I.BsKB
16.the client 委托人 =lY6v-MBw
17.change CPA 更换注册会计师 wZB:7E%
18.the existing CPA 现任注册会计师 |&OW_*l
19.the successor CPA 后任注册会计师 ya7PF~:E-
20.the preceding CPA前任注册会计师 l?Vm/YXb
21.issue the audit report 出具审计报告 @v{lH&K:;
22.expert 专家
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23.the board of directors 董事会 vFKX@wV S
24.knowledge of the entity‘ s business 了解被审计单位情况 .XDY1~w0
25.assess material misstatement risks评估重大错报风险 ^'>kZ^w0
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 /orpQ
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27.a general knowledge of ————- 初步了解―――的情况 qNb|6/DG
28.a more knowledge of—————— 进一步了解的情况 vM
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29.the prior year‘s working papers 以前年度工作底稿 #yz5CWu
30.minutes of meeting 会议纪要 \1|]?ZQ\ K
31.business risks 经营风险 .,Qj3
32.appropriateness 适当性 RO.GD$ 3n
33.accounting estimate 会计估计 /]7FX"
34.management representations 管理层声明 >Y,3EI\
35.going concern assumption 持续经营假设 y.,S}7l:
36.audit plan 审计计划 lO=+V 6
37.significant audit areas 重点审计领域 T,N"8N{K"
38.error 错误 N6K%Wkz
39.fraud舞弊 pkTg.70wU
40.modified or additional procedures 修改或追加审计程序 :lf;CT6$
41.misappropriation of assets 侵占资产 6G2s^P1Dl@
42.transactions without substance 虚假交易 d'j8P
43.unusual pressures 异常压力 2y6@:VxSh
44.the suspected noncompliance 涉嫌存在违法行为 !;Hi9,<#7g
45.materialiy 重要性 { a2Y7\C/
46.exceed the materiality level 超过重要性水平 h M{&if
47.approach the materiality level 接近重要性水平 kg@D?VqJP
48.an acceptably low level 可接受水平 55lL aus
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 "p]F q,
50.misstatements or omissions 错报或漏报 BC!n;IAe
51.aggregate 总计 Twqkd8[
52.subsequent events 期后事项 zx)^!dEMM
53.adjust the financial statements 调整财务报表 "V/|RC
54.perform additional audit procedures 实施追加的审计程序 F.;G6
55.audit risk 审计风险 85;hs
56.detection risk 检查风险 :CH*~o
57.inappropriate audit opinion 不适当的审计意见 r(UEPGu|~l
58.material misstatement 重大的错报 n0nf;E
59.tolerable misstatement 可容忍错报 38Rod]\E
60.the acceptable level of detection risk 可接受的检查风险 \=n0@1Q=>
61.assessed level of material misstatement risk 重大错报风险的评估水平 }mGOEG|F2
62.simall business 小规模企业 >)5=6{x
63.accounting system 会计系统 \Xy]z
64.test of control 控制测试 7\ .Ax
65.walk-through test 穿行测试 ZHPsGHA
66.communication 沟通 PqOy"HO
67.flow chart 流程图 1-z*'Ghys
68.reperformance of internal control 重新执行 !: e0cV
69.audit evidence 审计证据 XD1x*#
70.substantive procedures 实质性程序 Y>OL2g
71.assertions 认定 w8~J5XS
72.esistence 存在 n])-+[F
73.occurrence 发生 i&cH
74.completeness 完整性 8mjP
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75.rights and obligations 权利和义务 W@S'mxk#*
76.valuation and allocation 计价和分摊 "|1MJuY_6
77.cutoff 截止 Effp^7 3
78.accuracy 准确性 m7:E73:
79.classification 分类 OL+!,Y
80.inspection 检查 apW0(&\
81.supervision of counting 监盘 `
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82.observation 观察 S 6sSdo'
83.confirmation 函证 WIwbf |\
84.computation 计算 x,9fO
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85.analytical procedures 分析程序 cQ4TYr;?
86.vouch 核对 uj.~/W1,!
87.trace 追查 )g4oUZDF
88.audit sampling 审计抽样 JOj\#!\>k0
89.error 误差 =k4yWC5-
90.expected error 预期误差 K#"@nVWJ.m
91.population 总体 <`dF~
92.sampling risk 抽样风险 "Y&+J@]
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 ?e|'I"
95.statistical sampling 统计抽样 (xU+Y1*g"%
96.tolerable error 可容忍误差 %iPu51+=
97.the risk of under reliance 信赖不足风险 uo1G
98.the risk of over reliance 信赖过度风险 (vIrXF5Dnj
99.the risk of incorrect rejection 误拒风险 =N,KVMxw
100. the risk of incorrect acceptance 误受风险 v{rc5 ]\R
101.working trial balance 试算平衡表 B0c} 5V
102.index and cross-referencing 索引和交叉索引 }?P~qJ|1
103.cash receipt 现金收入 =q|fe%#
104.cash disbursement 现金支出 $,k SR}
105.bank statement 银行对账单 oeXNb4; 4
106.bank reconciliation 银行存款余额调节表 dRZor gar
107.balance sheet date 资产负债表日 {d$S~
108.net realizable value 可变现净值 T0_9:I`&
109.storeroom 仓库 1{ #Xa=
110.sale invoice 销售发票 *D1fSu!
111.price list 价目表 Vvx(7p-GQ
112.positive confirmation request 积极式询证函 ^_<>o[qE
113.negative confirmation request 消极式询证函 VGcl)fIqw?
114.purchase requisition 请购单 \h^bO
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115.receiving report 验收报告 vg5zsR0u
116.gross margin 毛利 }\u~He%
117.manufacturing overhead 制造费用 b*Ipg8n+
118.material requisition 领料单 e,E;\x
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119.inventory-taking 存货盘点 Fg
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120.bond certificate 债券 o,) p *glO
121.stock certificate 股票 ~QdwoeaD
122.audit report 审计报告 4x'^?0H@
123.entity 被审计单位 "sFdrXJ
124.addressee of the audit report 审计报告的收件人 _}]o~
125.unqualified opinion 无保留意见 >ge-yK 1
126.qualified opinion 保留意见 BN4dr9T
127.disclaimer of opinion 无法表示意见 Kw'Dzz%kN
128.adverse opinion 否定意见 K! /E0G&
129 Auditors‘Report审计报告 s)=L6t^a6
130 internal audit内部审计 ^J>28Q\S
131 public sector audit政府审计 0jv9N6IM
账项基础审计accounting number-based audit p!'wOThO`
风险导向审计方法risk-oriented audit approach HXU"]s2Z