1.audit 审计 eU%5CVH.v
2.attestation ;g*X.d
鉴证 hsqUiB tc6
3.credibility ^<E+7
可信赖程度 rG\m]C3 E
4.audit of financial statements 财务报表审计 ^OBaVb
5.agreed-upon procedures 执行商定程序 $,aU"'D
6.high levels of assurance 高水平保证 rB4#}+Uq
7.compilation 编制 p,tB
8.reliability 可靠性 EW5S%Y
9.relevance 相关性 A^K,[8VX
10.professional skepticism 职业谨慎 k2t?e:)3zr
11.objectivity 客观性 $--PA$H27
12. professional competence 专业胜任能力 ^F" *;8$
13.Senior/CPA-in-charge 项目经理 }qK
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14.audit engagement letter 业务约定书 Xx'>5d>
15.recurring audit 连续审计 |nicvg@
16.the client 委托人 LV]\{'
17.change CPA 更换注册会计师 +XpRkX&-
18.the existing CPA 现任注册会计师 mKsj7
19.the successor CPA 后任注册会计师 _O!D*=I
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 `% ENGB|
22.expert 专家 o[v`Am?v
23.the board of directors 董事会 y:42H tS
24.knowledge of the entity‘ s business 了解被审计单位情况 QIV<!S
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25.assess material misstatement risks评估重大错报风险 D~?kv
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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 gZ+I(
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27.a general knowledge of ————- 初步了解―――的情况 wP8R=T
28.a more knowledge of—————— 进一步了解的情况 :%>8\q>UX
29.the prior year‘s working papers 以前年度工作底稿 #>- rKv.A
30.minutes of meeting 会议纪要 ^m+W
31.business risks 经营风险 f%|S>(
32.appropriateness 适当性 z9'0&G L
33.accounting estimate 会计估计 <GNOT"z
34.management representations 管理层声明 gMGg9U$@
35.going concern assumption 持续经营假设 v
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36.audit plan 审计计划 N )!v-z,k
37.significant audit areas 重点审计领域 (Dl"s`UH~
38.error 错误 ks r5P~
39.fraud舞弊 }cPV_^{
40.modified or additional procedures 修改或追加审计程序 XB Y"7}
41.misappropriation of assets 侵占资产 RyhR#
42.transactions without substance 虚假交易 b?Jm)
43.unusual pressures 异常压力 5o3_x ~e
44.the suspected noncompliance 涉嫌存在违法行为 0iL8i#y*
45.materialiy 重要性 E{6}'FG+A
46.exceed the materiality level 超过重要性水平 &*yve}su
47.approach the materiality level 接近重要性水平 -of= Lp
48.an acceptably low level 可接受水平 j |i6/Pk9J
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 m[bu(q z
50.misstatements or omissions 错报或漏报 @\h(s#sn
51.aggregate 总计 rx;U/)~#<
52.subsequent events 期后事项 J6%op{7/
53.adjust the financial statements 调整财务报表 ,9pi9\S
54.perform additional audit procedures 实施追加的审计程序 '" tieew
55.audit risk 审计风险 :R
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56.detection risk 检查风险 7_3O]e[8
57.inappropriate audit opinion 不适当的审计意见 Tk!b`9
58.material misstatement 重大的错报 6wd]X-G++
59.tolerable misstatement 可容忍错报 wMUnZHd{|
60.the acceptable level of detection risk 可接受的检查风险 :I$2[K
61.assessed level of material misstatement risk 重大错报风险的评估水平 h0eo:Ahi
62.simall business 小规模企业 ]Bsq?e^
63.accounting system 会计系统 *nc4X9
64.test of control 控制测试 {DK:"ep
65.walk-through test 穿行测试 ^~aSrREo
66.communication 沟通 S|J8:-
67.flow chart 流程图 -,;
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68.reperformance of internal control 重新执行 5QSmim
69.audit evidence 审计证据 Imwx~eo
70.substantive procedures 实质性程序 iN*>Z(b"
71.assertions 认定 kW~F*
72.esistence 存在 %aKkk)s
73.occurrence 发生 10J*S[n1
74.completeness 完整性 3k<#;(
75.rights and obligations 权利和义务 Hj\~sR$L-
76.valuation and allocation 计价和分摊 (FaT{W{
77.cutoff 截止 x-pMT3m\D#
78.accuracy 准确性 >gZz`CH
79.classification 分类
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80.inspection 检查 <e^/hR4O
81.supervision of counting 监盘
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82.observation 观察 9C$!tz>>+i
83.confirmation 函证 [:QMnJ
84.computation 计算 nX~MoWH1
85.analytical procedures 分析程序 :#/bA&
86.vouch 核对 E5(Y*m!
87.trace 追查 Wj:QC<5
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88.audit sampling 审计抽样 )^\='(s
89.error 误差 x/7G0K2\}
90.expected error 预期误差 O0~d6Ba
91.population 总体 c-.>C)
92.sampling risk 抽样风险 *r`Yz}
93.non- sampling risk 非抽样风险 p4'"Wk8
94.sampling unit 抽样单位 //
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95.statistical sampling 统计抽样 z6lz*%Yi
96.tolerable error 可容忍误差 #:|Y(,c
97.the risk of under reliance 信赖不足风险 ;}~=W!yz
98.the risk of over reliance 信赖过度风险 NXBOo
99.the risk of incorrect rejection 误拒风险 \V>%yl{8
100. the risk of incorrect acceptance 误受风险 (L>[,YO9
101.working trial balance 试算平衡表 `I8^QcP
102.index and cross-referencing 索引和交叉索引 m GhJn
103.cash receipt 现金收入 .m?~TOR
104.cash disbursement 现金支出 S=}~I
105.bank statement 银行对账单 N%f!B"NQ
106.bank reconciliation 银行存款余额调节表 sAoM=n}!
107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 !XG&=Rd?
109.storeroom 仓库 &HK s >
110.sale invoice 销售发票 j7 =3\SO
111.price list 价目表 Fnpn_O XlH
112.positive confirmation request 积极式询证函 ;g:bn5G
113.negative confirmation request 消极式询证函 5}xni
114.purchase requisition 请购单 $ rYS
115.receiving report 验收报告 ,)$KS*f"*z
116.gross margin 毛利 ;a&:r7]=
117.manufacturing overhead 制造费用 ~n^G<iXLp
118.material requisition 领料单 nb_^3K]r
119.inventory-taking 存货盘点 S;Z3v)E-f
120.bond certificate 债券 m@.{zW7bO
121.stock certificate 股票 nV3
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122.audit report 审计报告 ig}e@]
123.entity 被审计单位 DBBBpb~~
124.addressee of the audit report 审计报告的收件人 n[Iu!v\/*
125.unqualified opinion 无保留意见 -FN6sNvIh
126.qualified opinion 保留意见 /:`
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127.disclaimer of opinion 无法表示意见 .w_`d'}
128.adverse opinion 否定意见 7J;~&x
129 Auditors‘Report审计报告 L"h@`3o|
130 internal audit内部审计 U%DF!~n
131 public sector audit政府审计 uq4sbkP
账项基础审计accounting number-based audit 4E-A@FR
风险导向审计方法risk-oriented audit approach /iy*3P,`