1.audit 审计 y.AVH`_u
2.attestation r!N)pt<g
鉴证 o4,fwPkB
3.credibility 6:O3>'n
可信赖程度 Dj}n!M`2I
4.audit of financial statements 财务报表审计 R]O!F)_/'
5.agreed-upon procedures 执行商定程序 /. GHR
6.high levels of assurance 高水平保证 Q?-HU,RBO
7.compilation 编制 M9'Qs m
8.reliability 可靠性 ~N2){0j4
9.relevance 相关性 qq"&Bc>
10.professional skepticism 职业谨慎 S=H<5*]g
11.objectivity 客观性 86NAa6BW
12. professional competence 专业胜任能力 -Zx
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13.Senior/CPA-in-charge 项目经理 {WQH
14.audit engagement letter 业务约定书 <`,pyvR Kv
15.recurring audit 连续审计 KKP}fN
16.the client 委托人 M>W-lp^3
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 /HbxY
19.the successor CPA 后任注册会计师 ]L#6'|W
20.the preceding CPA前任注册会计师 i1k(3:ay<
21.issue the audit report 出具审计报告 WBD e`
22.expert 专家 rq bX9M^
23.the board of directors 董事会 vH/z|<
24.knowledge of the entity‘ s business 了解被审计单位情况 X_GR{z%
25.assess material misstatement risks评估重大错报风险 4lhoA
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 gdkl,z3N3
27.a general knowledge of ————- 初步了解―――的情况 wv0d"PKTS
28.a more knowledge of—————— 进一步了解的情况 [~03Z[_"/
29.the prior year‘s working papers 以前年度工作底稿 /+2;".
30.minutes of meeting 会议纪要 u=NpL^6s<
31.business risks 经营风险 RzCC>-
32.appropriateness 适当性 ,CqJ((
33.accounting estimate 会计估计 CA%p^ 4Q
34.management representations 管理层声明 e FDhJ
35.going concern assumption 持续经营假设 .J:04t1
36.audit plan 审计计划 y+xw`gR:
37.significant audit areas 重点审计领域 V^fSrW]
38.error 错误 M,xhQ{eBY
39.fraud舞弊 gI8r SmH
40.modified or additional procedures 修改或追加审计程序 , ,1H#;j
41.misappropriation of assets 侵占资产 "8MG[$Y
42.transactions without substance 虚假交易 d'ddxT$GG
43.unusual pressures 异常压力 %"tLs%"7=P
44.the suspected noncompliance 涉嫌存在违法行为 'PPVM@)fU
45.materialiy 重要性 \l!^6G|c
46.exceed the materiality level 超过重要性水平 d~+8ui{-U
47.approach the materiality level 接近重要性水平 x xxM
48.an acceptably low level 可接受水平 HDqPqrWm
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 _=W ^#z
50.misstatements or omissions 错报或漏报 [0|g3K!A
51.aggregate 总计 bB^% O^:
52.subsequent events 期后事项 Hik8u!#P
53.adjust the financial statements 调整财务报表 n+Ofbiz@
54.perform additional audit procedures 实施追加的审计程序 l{oAqTN
55.audit risk 审计风险 wq&|V
56.detection risk 检查风险 lF-;h{
57.inappropriate audit opinion 不适当的审计意见 !z@QoD
58.material misstatement 重大的错报 o('W2Bs-o
59.tolerable misstatement 可容忍错报 8BZTHlUB
60.the acceptable level of detection risk 可接受的检查风险 rl-r8?H}
61.assessed level of material misstatement risk 重大错报风险的评估水平 U 7mA~t2E
62.simall business 小规模企业 MgJiJ0y
63.accounting system 会计系统 |jB]5ciT
64.test of control 控制测试 1(!w xJ
65.walk-through test 穿行测试 tI50z khaB
66.communication 沟通 1Xy{&Ut\
67.flow chart 流程图 g-^Cf
68.reperformance of internal control 重新执行 A*l
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69.audit evidence 审计证据 J u5<wjQR\
70.substantive procedures 实质性程序 |rJ1/T.9
71.assertions 认定 VYw
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72.esistence 存在 J
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73.occurrence 发生 x`N_tWZ
74.completeness 完整性 6GVj13Nr
75.rights and obligations 权利和义务 |k5uVhN
76.valuation and allocation 计价和分摊 zA+&V7bvy
77.cutoff 截止 ' k~'aZ
78.accuracy 准确性 Qx,?v|Xg
79.classification 分类 2`4'Y.Qf
80.inspection 检查 &sbA:xZBA
81.supervision of counting 监盘 fsc^8
82.observation 观察 :`BZ,j_
83.confirmation 函证 G<.p".o4
84.computation 计算 4u5^I;4pL
85.analytical procedures 分析程序 l:NEK`>i
86.vouch 核对 9/Q_Jv-Q
87.trace 追查 S0.
88.audit sampling 审计抽样 u@d`$]/>F
89.error 误差 p)}iUU2N
90.expected error 预期误差 `_{'qqRhe
91.population 总体 I}oxwc
92.sampling risk 抽样风险 PAF2=
93.non- sampling risk 非抽样风险 .<JD'%?"
94.sampling unit 抽样单位 R03V+t=
95.statistical sampling 统计抽样 {E!"^^0`
96.tolerable error 可容忍误差 1g`$[wp|
97.the risk of under reliance 信赖不足风险 cy=,Dr9O
98.the risk of over reliance 信赖过度风险 $-""=O|"
99.the risk of incorrect rejection 误拒风险 ;OW`(jC
100. the risk of incorrect acceptance 误受风险 :b+C<Bp64r
101.working trial balance 试算平衡表 >@^z?nb
102.index and cross-referencing 索引和交叉索引 >W2Z]V
103.cash receipt 现金收入
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104.cash disbursement 现金支出 ]X4
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105.bank statement 银行对账单 ;w1?EdaO
106.bank reconciliation 银行存款余额调节表 x9r5 ;5TI
107.balance sheet date 资产负债表日 Nx4_Oc^hY
108.net realizable value 可变现净值 .E:QZH' M
109.storeroom 仓库 v ?@Ys+V
110.sale invoice 销售发票 eK\ O>
111.price list 价目表 w91gM*A
112.positive confirmation request 积极式询证函 (n7v $A
113.negative confirmation request 消极式询证函 GC
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114.purchase requisition 请购单 T1m097
115.receiving report 验收报告 eN]0]9JO
116.gross margin 毛利 $x;wnXXXM
117.manufacturing overhead 制造费用 ` +]9+:tS
118.material requisition 领料单 yI\
119.inventory-taking 存货盘点 k^I4z^O=-;
120.bond certificate 债券 4&/u1u0
121.stock certificate 股票 b\~rL,7(
122.audit report 审计报告 _[h1SAJ
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 2&fIF}vk>m
125.unqualified opinion 无保留意见 -[OGZP`8
126.qualified opinion 保留意见 N,|
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127.disclaimer of opinion 无法表示意见 ]5D?Sc#-
128.adverse opinion 否定意见 o2? [*pa
129 Auditors‘Report审计报告 @V)k*h3r+
130 internal audit内部审计 Vea>T^
131 public sector audit政府审计 hBDPz1<
账项基础审计accounting number-based audit R7cY$K{j
风险导向审计方法risk-oriented audit approach (A`/3Aq+