1.audit 审计 ^9Qy/Er'
2.attestation ,R%q}IH#
鉴证 I/Jb!R ~
3.credibility -Eu6U`"(
可信赖程度 $odso;H
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4.audit of financial statements 财务报表审计 86]p#n_>Fv
5.agreed-upon procedures 执行商定程序 wLc4Dm*V
6.high levels of assurance 高水平保证 &xRo^iV?
7.compilation 编制 Gx`L ks
8.reliability 可靠性 ~t9tnLc$
9.relevance 相关性 7d LuX
10.professional skepticism 职业谨慎 V |(H|9
11.objectivity 客观性 4=<tWa|@9
12. professional competence 专业胜任能力 iQDx{m3]
13.Senior/CPA-in-charge 项目经理 jCbV,0)^
14.audit engagement letter 业务约定书 Po%LE]v,
15.recurring audit 连续审计 %_ !bRo
16.the client 委托人 Cj~'Lhmv'T
17.change CPA 更换注册会计师 sMu]
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18.the existing CPA 现任注册会计师 ~e6Brq
19.the successor CPA 后任注册会计师 ;>n,:355L
20.the preceding CPA前任注册会计师 pe^u$YE
21.issue the audit report 出具审计报告 lOtDqb&
22.expert 专家 'yMF~r3J
23.the board of directors 董事会 ^#-nE7
24.knowledge of the entity‘ s business 了解被审计单位情况 0$,SF3K
25.assess material misstatement risks评估重大错报风险 u\C
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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 >=[(^l
27.a general knowledge of ————- 初步了解―――的情况 B95B|tU>.
28.a more knowledge of—————— 进一步了解的情况 dC RyOid$
29.the prior year‘s working papers 以前年度工作底稿 Djg,Lvhm
30.minutes of meeting 会议纪要 YW7b)uYf
31.business risks 经营风险 Y1]n^
32.appropriateness 适当性 C=eF.FB;'
33.accounting estimate 会计估计 h*- Pr8
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 30SW\@
36.audit plan 审计计划 4O35"1
37.significant audit areas 重点审计领域 yU9DSY\m{
38.error 错误 G K7![p
39.fraud舞弊 Mnscb
40.modified or additional procedures 修改或追加审计程序 R6]Gk)5
41.misappropriation of assets 侵占资产 V,cBk
42.transactions without substance 虚假交易 >r !|sC
43.unusual pressures 异常压力 g*_cPU0~m
44.the suspected noncompliance 涉嫌存在违法行为 m6w].-D8
45.materialiy 重要性 ;C2K~8,
46.exceed the materiality level 超过重要性水平 zx)z/1
47.approach the materiality level 接近重要性水平 >k (C
48.an acceptably low level 可接受水平 A<??T[
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 iv4H#rJ
50.misstatements or omissions 错报或漏报 y !_C/!d
51.aggregate 总计 ~vyf4TF<#
52.subsequent events 期后事项 oM>Z;QVRC:
53.adjust the financial statements 调整财务报表 S[J}UpV
54.perform additional audit procedures 实施追加的审计程序 )v.=jup[
55.audit risk 审计风险 d>mo~
56.detection risk 检查风险 h-`}L=
57.inappropriate audit opinion 不适当的审计意见 R}!:'^
58.material misstatement 重大的错报 ?`PvL!'
59.tolerable misstatement 可容忍错报 ~5}*
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60.the acceptable level of detection risk 可接受的检查风险 pe1R(|H
61.assessed level of material misstatement risk 重大错报风险的评估水平 OWg(#pZk
62.simall business 小规模企业 ~kEI4}O
63.accounting system 会计系统 7_inJ$
64.test of control 控制测试 %5"9</a&G
65.walk-through test 穿行测试 +l<5#pazx
66.communication 沟通 Yp^rR }N
67.flow chart 流程图 `T5W}p[6
68.reperformance of internal control 重新执行 dtR
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69.audit evidence 审计证据 JehrDC2N
70.substantive procedures 实质性程序 .uMn0PE
71.assertions 认定 n'E(y)9|
72.esistence 存在 "hH.#5j
73.occurrence 发生 Ac2n
74.completeness 完整性 LnH ?dy
75.rights and obligations 权利和义务 ^:^9l1]
76.valuation and allocation 计价和分摊 Z`ID+
77.cutoff 截止 o ,AAC
78.accuracy 准确性 qNB<T('
79.classification 分类 oAODp!_c
80.inspection 检查 YNKHN2E8
81.supervision of counting 监盘 &^}1O:8e
82.observation 观察 XDOY`N^L
83.confirmation 函证 `{3<{wgw
84.computation 计算 f
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85.analytical procedures 分析程序 RzE_K'M
86.vouch 核对 cQCSe,$ W
87.trace 追查 v_+{'F
88.audit sampling 审计抽样 CkOz
89.error 误差 GfoLae
90.expected error 预期误差 {FeDvhv
91.population 总体 Y!-M_v /
92.sampling risk 抽样风险 gc_:%ki
93.non- sampling risk 非抽样风险 X(
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94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 kCWV r
96.tolerable error 可容忍误差 Y,<{vLEC
97.the risk of under reliance 信赖不足风险 EN<F# Y3E
98.the risk of over reliance 信赖过度风险 A
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99.the risk of incorrect rejection 误拒风险 N)uSG&S:
100. the risk of incorrect acceptance 误受风险 Elcj tYu4
101.working trial balance 试算平衡表 i1ixi\P{0
102.index and cross-referencing 索引和交叉索引 ]sf7{lVT
103.cash receipt 现金收入 ?pW`cFLDHF
104.cash disbursement 现金支出 n4;.W#\
105.bank statement 银行对账单 ?PuBa`zDE
106.bank reconciliation 银行存款余额调节表 ]
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107.balance sheet date 资产负债表日 !"?#6-,Xn
108.net realizable value 可变现净值 #++lg{
109.storeroom 仓库 R1adWBD>
110.sale invoice 销售发票 DU0zez I9
111.price list 价目表 u@W|gLT1
112.positive confirmation request 积极式询证函 ]
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113.negative confirmation request 消极式询证函 \(?rQg@
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114.purchase requisition 请购单 ? &o2st
115.receiving report 验收报告
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116.gross margin 毛利 t6bV?nc
117.manufacturing overhead 制造费用 ]R+mKUZ9
118.material requisition 领料单 }
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119.inventory-taking 存货盘点 jD$,.AVvz
120.bond certificate 债券 }*M6x;t
121.stock certificate 股票 y;35WtDVb
122.audit report 审计报告 0.`/X6
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123.entity 被审计单位 ,`'Qi%O
124.addressee of the audit report 审计报告的收件人 %f&/E"M
125.unqualified opinion 无保留意见 ,;EIh}
126.qualified opinion 保留意见 G)EU_UE9
127.disclaimer of opinion 无法表示意见 ? ^0:3$La
128.adverse opinion 否定意见 [g7L&`f9
129 Auditors‘Report审计报告 ^h(ew1:
130 internal audit内部审计 x>**;#7)
131 public sector audit政府审计 <wk!hTmW
账项基础审计accounting number-based audit HZ aV7dOZ8
风险导向审计方法risk-oriented audit approach :i0uPh\0