1.audit 审计 /TMVPnvz.
2.attestation 8{>|%M
鉴证 G4|C227EO
3.credibility (HAdr5
可信赖程度 T"g_a|7Tj
4.audit of financial statements 财务报表审计 ,RPb<3
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5.agreed-upon procedures 执行商定程序 Fp.eucRxP
6.high levels of assurance 高水平保证 EXSH{P O+
7.compilation 编制 jJ2rfdfj
8.reliability 可靠性 -M{szH
9.relevance 相关性 fzJiW@-T
10.professional skepticism 职业谨慎 #wyceEa
11.objectivity 客观性 i+`8$uz
12. professional competence 专业胜任能力 [J2evi?
13.Senior/CPA-in-charge 项目经理 02]HwsvZ
14.audit engagement letter 业务约定书 ;~F*2)
15.recurring audit 连续审计 (Yy#:r
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16.the client 委托人 L'
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17.change CPA 更换注册会计师 #VhdYDbW
18.the existing CPA 现任注册会计师 G? SPz
19.the successor CPA 后任注册会计师 @WazSL;N
20.the preceding CPA前任注册会计师 RPX.?;":
21.issue the audit report 出具审计报告 R
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22.expert 专家 g3ukx$Q{>
23.the board of directors 董事会 o "r
24.knowledge of the entity‘ s business 了解被审计单位情况 #'/rFT4{v
25.assess material misstatement risks评估重大错报风险 (6fD5XtS
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 K"l~bFCZ8
27.a general knowledge of ————- 初步了解―――的情况 /
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28.a more knowledge of—————— 进一步了解的情况 Wps
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29.the prior year‘s working papers 以前年度工作底稿 T>'w]wi
30.minutes of meeting 会议纪要 f#c}}>V8
31.business risks 经营风险 gYt=_+-
32.appropriateness 适当性 myo4`oH
33.accounting estimate 会计估计 >:.c?{%g*
34.management representations 管理层声明 $}4ao2
35.going concern assumption 持续经营假设 K-'uE)
36.audit plan 审计计划 _#~D{91
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37.significant audit areas 重点审计领域 e\}@w1
38.error 错误 xjp0w7L)J
39.fraud舞弊 EuHQp7
40.modified or additional procedures 修改或追加审计程序 LDegJer-v
41.misappropriation of assets 侵占资产 H0b{`!'Fs:
42.transactions without substance 虚假交易 )7NK+k
43.unusual pressures 异常压力 ,L%]}8EL"
44.the suspected noncompliance 涉嫌存在违法行为 "y8W5R5kL4
45.materialiy 重要性 hrX/,D -c
46.exceed the materiality level 超过重要性水平 +184|nJ<2
47.approach the materiality level 接近重要性水平 +_X*one
48.an acceptably low level 可接受水平 :H>I`)bw
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 C#[P<= v
50.misstatements or omissions 错报或漏报 )-I/ej^
51.aggregate 总计 eJf]"-
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 P:Q&lnC
54.perform additional audit procedures 实施追加的审计程序 }se3y
55.audit risk 审计风险 |zRrGQYm
56.detection risk 检查风险 _ow7E\70
57.inappropriate audit opinion 不适当的审计意见 ~APS_iG[
58.material misstatement 重大的错报 # ,H!<X;SS
59.tolerable misstatement 可容忍错报 LmY[{.'tX
60.the acceptable level of detection risk 可接受的检查风险 #bcZ:D@FC
61.assessed level of material misstatement risk 重大错报风险的评估水平 D
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62.simall business 小规模企业 _*z^PkH
63.accounting system 会计系统 6lpJ+A57#
64.test of control 控制测试 C\{ KB@C\*
65.walk-through test 穿行测试 H{*rV>%
66.communication 沟通
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67.flow chart 流程图 C6g p}%
68.reperformance of internal control 重新执行 ;P'5RCqj
69.audit evidence 审计证据 +b_[JP2
70.substantive procedures 实质性程序 B3yTN6-
71.assertions 认定 aQHR=.S]X
72.esistence 存在 I@qGDKz;
73.occurrence 发生 NVQ.;" 2w
74.completeness 完整性 tW!*W?
75.rights and obligations 权利和义务 N=U`
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76.valuation and allocation 计价和分摊 Mp
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77.cutoff 截止 3;jxIo$,
78.accuracy 准确性 ~[F7M{LS
79.classification 分类 hKg +A
80.inspection 检查
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81.supervision of counting 监盘 Js:U1q
82.observation 观察 X!{K`~DRX
83.confirmation 函证 G'Wp)W;])\
84.computation 计算 7z{N}
85.analytical procedures 分析程序 .(8V
86.vouch 核对 .p Mwa
87.trace 追查 B&7:=t,m(
88.audit sampling 审计抽样 E>/~:
89.error 误差 !ni
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90.expected error 预期误差 KL!cPnAUu
91.population 总体 $KT)Kz8tF
92.sampling risk 抽样风险 v2r|)c,h
93.non- sampling risk 非抽样风险 '5Kj"aD%
94.sampling unit 抽样单位 #%%!r$UL
95.statistical sampling 统计抽样 q77qdmq7
96.tolerable error 可容忍误差 p7{H
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97.the risk of under reliance 信赖不足风险 )n<p_vz
98.the risk of over reliance 信赖过度风险 OVxg9
99.the risk of incorrect rejection 误拒风险 2rC&
100. the risk of incorrect acceptance 误受风险 V^!^wLLi
101.working trial balance 试算平衡表 NB44GP1-@
102.index and cross-referencing 索引和交叉索引 MtF^}/0w!`
103.cash receipt 现金收入 g
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104.cash disbursement 现金支出 T12Zak4.=
105.bank statement 银行对账单 #l`\'0`.
106.bank reconciliation 银行存款余额调节表 x|AND]^Q
107.balance sheet date 资产负债表日 *:+ZEFMq
108.net realizable value 可变现净值 K}
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109.storeroom 仓库 db_}][;.c
110.sale invoice 销售发票 Xf"<
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111.price list 价目表 wKpb%3
112.positive confirmation request 积极式询证函 RX_f[
113.negative confirmation request 消极式询证函 G=Lg5`3;,
114.purchase requisition 请购单 \1#]qs -
115.receiving report 验收报告 |c2sJy j*
116.gross margin 毛利 _OJfd
117.manufacturing overhead 制造费用 Qc!3y>Y=_
118.material requisition 领料单 $0OOH4
119.inventory-taking 存货盘点 Al@. KTK
120.bond certificate 债券 O#):*II`9
121.stock certificate 股票 av5a2r0W1
122.audit report 审计报告 zN;P_@U
123.entity 被审计单位 br TP}A
124.addressee of the audit report 审计报告的收件人 F&+qd`8J
125.unqualified opinion 无保留意见 z6;hFcO
126.qualified opinion 保留意见 N(yd<Mw
127.disclaimer of opinion 无法表示意见 Q}l~n)=
128.adverse opinion 否定意见 0s{7=Ef
129 Auditors‘Report审计报告 ;/pI@Ck
130 internal audit内部审计 n'q:L(`M
131 public sector audit政府审计 TF!v ,cX
账项基础审计accounting number-based audit G9am}qr
风险导向审计方法risk-oriented audit approach Bxw(pACf