1.audit 审计 tD+K4
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2.attestation OE(!^"5?[
鉴证 (i@B+c
3.credibility J%1 2Ey@6
可信赖程度 iu+rg(*%
4.audit of financial statements 财务报表审计 ,3bAlc8D7
5.agreed-upon procedures 执行商定程序 t}>"nr0
6.high levels of assurance 高水平保证 qM
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7.compilation 编制 UEH+E&BCC
8.reliability 可靠性 pP*`b<|
9.relevance 相关性 >mp
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10.professional skepticism 职业谨慎 tW \q;_DSr
11.objectivity 客观性 ]-8yZWal
12. professional competence 专业胜任能力 r!)jxIL\
13.Senior/CPA-in-charge 项目经理 @YI-@
14.audit engagement letter 业务约定书 pVC;''E
15.recurring audit 连续审计 K&;;{~md.
16.the client 委托人 v0W/7?D
17.change CPA 更换注册会计师 m ol|E={si
18.the existing CPA 现任注册会计师 +7$zL;ph=n
19.the successor CPA 后任注册会计师 *:,y`!F=y
20.the preceding CPA前任注册会计师 ^T_2s
21.issue the audit report 出具审计报告 U,tWLX$@
22.expert 专家 X@^"@
23.the board of directors 董事会 1J[|Ow
24.knowledge of the entity‘ s business 了解被审计单位情况 9RnXp&w
25.assess material misstatement risks评估重大错报风险 t4FaU7
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 \Z/#s;c,4
27.a general knowledge of ————- 初步了解―――的情况 YnwP\Arfq
28.a more knowledge of—————— 进一步了解的情况 l^4!
29.the prior year‘s working papers 以前年度工作底稿 4qg]
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30.minutes of meeting 会议纪要 _-nIy*', =
31.business risks 经营风险 hC2_Yr>N%
32.appropriateness 适当性
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33.accounting estimate 会计估计 V38v2LI
34.management representations 管理层声明 8BggK6
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35.going concern assumption 持续经营假设 t(\P8J
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 M|\C@,F]8
38.error 错误 +^V%D!.$@
39.fraud舞弊 hG
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40.modified or additional procedures 修改或追加审计程序 r|JZU
41.misappropriation of assets 侵占资产 8\9s,W:5
42.transactions without substance 虚假交易 2R`/Oox
43.unusual pressures 异常压力 {+x;J4
44.the suspected noncompliance 涉嫌存在违法行为 f}?q
45.materialiy 重要性 8L,i}hIo.
46.exceed the materiality level 超过重要性水平 Y]9C 8c)
47.approach the materiality level 接近重要性水平 BZs?tbf
48.an acceptably low level 可接受水平 zR6^rq*
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 YfUUbV
50.misstatements or omissions 错报或漏报 "bk'#?9
51.aggregate 总计 pb=yQ}.
52.subsequent events 期后事项 K0z@gWGE
53.adjust the financial statements 调整财务报表 :P:
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54.perform additional audit procedures 实施追加的审计程序 ^laf!kIP
55.audit risk 审计风险 Bw8&Amxx:
56.detection risk 检查风险 "M4gl
57.inappropriate audit opinion 不适当的审计意见 XdGA8%^cY
58.material misstatement 重大的错报 F<|x_6a\
59.tolerable misstatement 可容忍错报 V;>u()
60.the acceptable level of detection risk 可接受的检查风险 ui4*vjd
61.assessed level of material misstatement risk 重大错报风险的评估水平 ;sfk@ec
62.simall business 小规模企业 h;Se.{
63.accounting system 会计系统 ["
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64.test of control 控制测试 O"~BnA`dJ
65.walk-through test 穿行测试 V.12
66.communication 沟通 BZ-)XF'4
67.flow chart 流程图 }5a$Ka-
68.reperformance of internal control 重新执行 HA::(cXL
69.audit evidence 审计证据 \<4Hp_2?
70.substantive procedures 实质性程序 UJ1Ecob
71.assertions 认定 N77EM
72.esistence 存在 ^.;
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73.occurrence 发生 XbL\l
74.completeness 完整性 b.sRB1
75.rights and obligations 权利和义务 ju%t'u\'
76.valuation and allocation 计价和分摊 t}2$no?
77.cutoff 截止 H_+F~P5RC
78.accuracy 准确性 q'4qSu
79.classification 分类
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80.inspection 检查 [Csv/
81.supervision of counting 监盘 +\@WOs
82.observation 观察 ~f:jI1(}
83.confirmation 函证 ~Y /55uC
84.computation 计算 >Vvjs
85.analytical procedures 分析程序 GUqhm$6a
86.vouch 核对 F^)SQ%xx
87.trace 追查 1X$hwkof
88.audit sampling 审计抽样 6m!%X GZT
89.error 误差 yqKERdm
90.expected error 预期误差 H&3i[D!p
91.population 总体 =Zc
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92.sampling risk 抽样风险 :KL5A1{
93.non- sampling risk 非抽样风险 m_n*_tX
94.sampling unit 抽样单位 @Nk]f
95.statistical sampling 统计抽样 |)\{Rufb
96.tolerable error 可容忍误差 soi.`xE
97.the risk of under reliance 信赖不足风险 &*r'Sx)V
98.the risk of over reliance 信赖过度风险 L4C_qb k;:
99.the risk of incorrect rejection 误拒风险 T6=q[LpsKN
100. the risk of incorrect acceptance 误受风险 I:9jn"
101.working trial balance 试算平衡表 K
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102.index and cross-referencing 索引和交叉索引 _]~=
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103.cash receipt 现金收入 hJcN*2\:
104.cash disbursement 现金支出 _6,
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105.bank statement 银行对账单 84uHK)h<%
106.bank reconciliation 银行存款余额调节表 i9%cpPrg8
107.balance sheet date 资产负债表日 eaGd:(
108.net realizable value 可变现净值 ,F)9{ <r]
109.storeroom 仓库 qe\JO'g#e
110.sale invoice 销售发票 jaq`A'o5
111.price list 价目表 IU*w'a
112.positive confirmation request 积极式询证函 #0wH.\79
113.negative confirmation request 消极式询证函 <R>%DD=v^
114.purchase requisition 请购单 TaN]{k
115.receiving report 验收报告 "/MA.zEl0,
116.gross margin 毛利 "2~%-;c
117.manufacturing overhead 制造费用 /5Zt4&r
118.material requisition 领料单 DD]e0 pa
119.inventory-taking 存货盘点 y Ddi+
120.bond certificate 债券 `[*n UdG
121.stock certificate 股票 Q1yj+)_
122.audit report 审计报告 ca{u"n
123.entity 被审计单位 !33)6*s
124.addressee of the audit report 审计报告的收件人 <#r/4a"V
125.unqualified opinion 无保留意见 F:o<E 42
126.qualified opinion 保留意见 m2o)/:
127.disclaimer of opinion 无法表示意见 &+Iv"9
128.adverse opinion 否定意见 yd-Kg zm8n
129 Auditors‘Report审计报告 [c=T)]E1
130 internal audit内部审计 ?\D=DIN-r
131 public sector audit政府审计 a7Fc"s*
账项基础审计accounting number-based audit QIg.r\>o
风险导向审计方法risk-oriented audit approach NLLLt