1.audit 审计 /]0SF_dZ
2.attestation HNc/p4z
鉴证 <H#0pFB
3.credibility *Ej;}KSv
可信赖程度 {2Ew^Li
4.audit of financial statements 财务报表审计 J8@.qC'!
5.agreed-upon procedures 执行商定程序 [zq2h3r
6.high levels of assurance 高水平保证 k
VCWyZh4
7.compilation 编制 ]1zud
8.reliability 可靠性 EUh_`R
9.relevance 相关性 i`<L#6RBT
10.professional skepticism 职业谨慎 m8
_yorz
11.objectivity 客观性 2~QJ]qo =
12. professional competence 专业胜任能力 3.P7GbN
13.Senior/CPA-in-charge 项目经理 [+l
6x1Am
14.audit engagement letter 业务约定书 G{,DoCM5WL
15.recurring audit 连续审计 K;Hgq4
16.the client 委托人 2yFT` 5+H4
17.change CPA 更换注册会计师 j[mII5e7g
18.the existing CPA 现任注册会计师 m6^#pqSL
19.the successor CPA 后任注册会计师 ,B_tAg4~
20.the preceding CPA前任注册会计师 )FG/
21.issue the audit report 出具审计报告 bJ9*z~z)e
22.expert 专家 ?7lW@U0
23.the board of directors 董事会 D
vU1+y
24.knowledge of the entity‘ s business 了解被审计单位情况 gMZ+kP`
25.assess material misstatement risks评估重大错报风险 V
)UtU
L
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 x)N QRd
27.a general knowledge of ————- 初步了解―――的情况 j+dQI_']x
28.a more knowledge of—————— 进一步了解的情况 2"shB(:z>
29.the prior year‘s working papers 以前年度工作底稿 O0
Uh
30.minutes of meeting 会议纪要 ZNDi;6e
31.business risks 经营风险 O&y`:#
32.appropriateness 适当性 tcRJ1:d
33.accounting estimate 会计估计 T%FW|jKw
34.management representations 管理层声明 5`:d$rv
35.going concern assumption 持续经营假设 p_]b=3wt~
36.audit plan 审计计划 oD9L5c)
37.significant audit areas 重点审计领域 Y-st2r[,
38.error 错误 @^ti*`
39.fraud舞弊 ?*
,
40.modified or additional procedures 修改或追加审计程序 fE)o-q6Z
41.misappropriation of assets 侵占资产 ]91QZ~4a
42.transactions without substance 虚假交易 C4gES"T
43.unusual pressures 异常压力 .}Xf<G&
44.the suspected noncompliance 涉嫌存在违法行为 -&]!ig5v
45.materialiy 重要性 !J!&JQ|
46.exceed the materiality level 超过重要性水平 B/;'D7i|S
47.approach the materiality level 接近重要性水平 W#^.)V
48.an acceptably low level 可接受水平 .L;e:cvx
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 QS\wtTXj
50.misstatements or omissions 错报或漏报 S-3hLw&?
51.aggregate 总计 {,*vMQ<^
52.subsequent events 期后事项 -])=\n!=
53.adjust the financial statements 调整财务报表 2P^qZDG 8I
54.perform additional audit procedures 实施追加的审计程序 X's<+hK&
55.audit risk 审计风险 <-N2<sl
56.detection risk 检查风险 P,3w
b
57.inappropriate audit opinion 不适当的审计意见 P7Qel ,
58.material misstatement 重大的错报 n{etDO
59.tolerable misstatement 可容忍错报 'DpJ#w\81
60.the acceptable level of detection risk 可接受的检查风险 u
PYH3<
61.assessed level of material misstatement risk 重大错报风险的评估水平 -/Wf iE
62.simall business 小规模企业 ^Mc9MZ)
63.accounting system 会计系统 ;b1B*B
64.test of control 控制测试 hOj+z?
65.walk-through test 穿行测试 PXJ7Ek*/
66.communication 沟通 FY^Nn
67.flow chart 流程图 nP*% N|0
68.reperformance of internal control 重新执行 t&[<Dl/L
69.audit evidence 审计证据 O1t$]k:
70.substantive procedures 实质性程序 \weg%a
71.assertions 认定 b8YdONdy
72.esistence 存在 LGW_7&0<<
73.occurrence 发生 ZE_
74.completeness 完整性 W-&V:S{
<
75.rights and obligations 权利和义务 m_Q&zp["
76.valuation and allocation 计价和分摊 ([u|j
77.cutoff 截止 k5.5$<< T
78.accuracy 准确性 JF 4A
79.classification 分类 y3dk4s77
80.inspection 检查 p?rlx#M
81.supervision of counting 监盘 '{,xQf*x
82.observation 观察 !rM~
83.confirmation 函证 FI$:R
84.computation 计算 `R[ZY!=+
85.analytical procedures 分析程序 U4pIRa)S
86.vouch 核对 S 13cQ?4
87.trace 追查 G:1'}RC :
88.audit sampling 审计抽样 '+cI W(F?
89.error 误差 ~hLan&T
90.expected error 预期误差 d qn5G!fI
91.population 总体 ~y!'\d>q<
92.sampling risk 抽样风险 YZBh
}l6t
93.non- sampling risk 非抽样风险 ~t`s&t'c|
94.sampling unit 抽样单位 5G*cAlU
95.statistical sampling 统计抽样 aKbmj
96.tolerable error 可容忍误差 /9w>:i81
97.the risk of under reliance 信赖不足风险 !.]JiT'o
98.the risk of over reliance 信赖过度风险 o|(5Sr&H
99.the risk of incorrect rejection 误拒风险 <=q}
Nd\
100. the risk of incorrect acceptance 误受风险 \c}(rqT
101.working trial balance 试算平衡表 senK(kbc
102.index and cross-referencing 索引和交叉索引 'jtC#:ePK
103.cash receipt 现金收入 FM@iIlY"
104.cash disbursement 现金支出 EiW|+@1
105.bank statement 银行对账单 9B:
3Ha=
106.bank reconciliation 银行存款余额调节表 +T+@g8S
107.balance sheet date 资产负债表日 |@Tga_0p
108.net realizable value 可变现净值 T
pkSY`T
109.storeroom 仓库 rVYoxXv
110.sale invoice 销售发票 !Lf<hS^
111.price list 价目表 x%G3L\5
112.positive confirmation request 积极式询证函 hArY$T&MB
113.negative confirmation request 消极式询证函 0M_oFx
114.purchase requisition 请购单 Z4j
6z>q E
115.receiving report 验收报告 IU%|K~_n
116.gross margin 毛利 Wy}I"q[~So
117.manufacturing overhead 制造费用 |^pev2g
118.material requisition 领料单 W lMcEje
119.inventory-taking 存货盘点 S(Yd.Sp
120.bond certificate 债券 >gk_kl
Lh
121.stock certificate 股票 }rTH<!j
122.audit report 审计报告 gb ga"WO
123.entity 被审计单位 T #\
124.addressee of the audit report 审计报告的收件人 X*8y"~X|vq
125.unqualified opinion 无保留意见 IHl q27O
126.qualified opinion 保留意见 2@&r!Q|1vR
127.disclaimer of opinion 无法表示意见 '$K E=Jy
128.adverse opinion 否定意见 =!O->C:
129 Auditors‘Report审计报告 :d36oiHKu
130 internal audit内部审计 !'7fOP-J]
131 public sector audit政府审计 RK>Pe3<
账项基础审计accounting number-based audit <uH8Fivb
风险导向审计方法risk-oriented audit approach Hcq.Lq;2: