1.audit 审计 {<ShUN
2.attestation 'oIE:#b
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3.credibility )5b
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可信赖程度 X_2N9$},
4.audit of financial statements 财务报表审计 r)|~Rs!y,
5.agreed-upon procedures 执行商定程序 I:jI
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6.high levels of assurance 高水平保证 y[XD=j
7.compilation 编制 mEJ7e#
8.reliability 可靠性 Z^V;B _
9.relevance 相关性 */e$S[5
10.professional skepticism 职业谨慎 G^ GIHd
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11.objectivity 客观性 @4;'>yr(
12. professional competence 专业胜任能力 I#MPJ@*WT
13.Senior/CPA-in-charge 项目经理 dT0W8oL
14.audit engagement letter 业务约定书 9Q1%+zjjMq
15.recurring audit 连续审计 %AO6=
16.the client 委托人 "zcAYg^U
17.change CPA 更换注册会计师 5}G_2<G
18.the existing CPA 现任注册会计师 ]ltCJq
19.the successor CPA 后任注册会计师 rT `sY
20.the preceding CPA前任注册会计师 QG*hQh
21.issue the audit report 出具审计报告 h-PJC/>
22.expert 专家 vNw(hT5750
23.the board of directors 董事会 STwGp<8
24.knowledge of the entity‘ s business 了解被审计单位情况 wG)e8,#
25.assess material misstatement risks评估重大错报风险 sc]#T)xG
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
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27.a general knowledge of ————- 初步了解―――的情况 Z@euO~e~
28.a more knowledge of—————— 进一步了解的情况 0G8@UJv6
29.the prior year‘s working papers 以前年度工作底稿 QT+kCN
30.minutes of meeting 会议纪要 8~(,qU8- N
31.business risks 经营风险 k\O<pG[U
32.appropriateness 适当性 |>
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33.accounting estimate 会计估计 h^(U:M=A
34.management representations 管理层声明 .8QhJHwd
35.going concern assumption 持续经营假设 ~a_hOKU5
36.audit plan 审计计划 X.#*+k3s0
37.significant audit areas 重点审计领域 LhAN( [
38.error 错误 2;sTSGDG
39.fraud舞弊 2e\"?y OD
40.modified or additional procedures 修改或追加审计程序 G
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41.misappropriation of assets 侵占资产 uM$b/3%s
42.transactions without substance 虚假交易 "1gIR^S%9
43.unusual pressures 异常压力 Lz1KDXr`)+
44.the suspected noncompliance 涉嫌存在违法行为 r#WqXh_uk
45.materialiy 重要性 @2"uJ6o
46.exceed the materiality level 超过重要性水平 6H0kY/quL|
47.approach the materiality level 接近重要性水平 )s>|;K{
48.an acceptably low level 可接受水平 h.?<(I
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 }m<+tn
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50.misstatements or omissions 错报或漏报 X}'rPz\Lu
51.aggregate 总计 )$p36dWl
52.subsequent events 期后事项 #Tc`W_-
53.adjust the financial statements 调整财务报表 Ly(iq
54.perform additional audit procedures 实施追加的审计程序 /HUT6B
55.audit risk 审计风险 #!_4ZX
56.detection risk 检查风险 =EVB?k
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57.inappropriate audit opinion 不适当的审计意见 Q.$/I+&j
58.material misstatement 重大的错报 +On2R&m
59.tolerable misstatement 可容忍错报 pImq<Z
60.the acceptable level of detection risk 可接受的检查风险 tfHr'Qy BC
61.assessed level of material misstatement risk 重大错报风险的评估水平 }*J04o$oI
62.simall business 小规模企业 .~I:Hcf
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63.accounting system 会计系统 2XyyU}.$
64.test of control 控制测试 o Tvg%bX
65.walk-through test 穿行测试 NdJ]\>5oN,
66.communication 沟通 n5"i'o{w
67.flow chart 流程图 fUvXb>f,
68.reperformance of internal control 重新执行 w)<.v+u.Y
69.audit evidence 审计证据 i+S%e,U*
70.substantive procedures 实质性程序 V #vkj
71.assertions 认定 WS&a9!3;
72.esistence 存在 b6;MTz*k>
73.occurrence 发生 W
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74.completeness 完整性 rui 8x4c
75.rights and obligations 权利和义务 Ox
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76.valuation and allocation 计价和分摊 L"0dB.
77.cutoff 截止 A
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78.accuracy 准确性 GF@`~im
79.classification 分类 >Ch2
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80.inspection 检查 1WaQWZ:=
81.supervision of counting 监盘 %d:cC:`
82.observation 观察 _l)3pm6
83.confirmation 函证 Lwtp,.)pR
84.computation 计算 L7lpOy4k
85.analytical procedures 分析程序 !*DYdqQ/
86.vouch 核对 }`Wo(E}O
87.trace 追查 TyO]|Q5
88.audit sampling 审计抽样 S9*68l
89.error 误差 Foj|1zJS_
90.expected error 预期误差 V,zFHXO
91.population 总体 d?5oJ'JU
92.sampling risk 抽样风险 "w 4^i!\
93.non- sampling risk 非抽样风险 DIYR8l}x
94.sampling unit 抽样单位 A~{vja0?
95.statistical sampling 统计抽样 k{!9f=^
96.tolerable error 可容忍误差 L
97.the risk of under reliance 信赖不足风险 0f_`
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98.the risk of over reliance 信赖过度风险 uYO$gRem
99.the risk of incorrect rejection 误拒风险 !`H!!Kg0L
100. the risk of incorrect acceptance 误受风险 - ]/=WAOK
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 owa&HW/_
103.cash receipt 现金收入 H9;IA>
104.cash disbursement 现金支出 Ta3* G
105.bank statement 银行对账单 3it*l-i\
106.bank reconciliation 银行存款余额调节表 |U'` Sc
107.balance sheet date 资产负债表日 ;fQIaE&H
108.net realizable value 可变现净值 d8Cd4qIXX
109.storeroom 仓库 6[FXgCb
110.sale invoice 销售发票 c=-qbG0`
111.price list 价目表 Q4Wz5n1yp7
112.positive confirmation request 积极式询证函 F1}d@^K
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113.negative confirmation request 消极式询证函 $<VH~Q<
114.purchase requisition 请购单
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115.receiving report 验收报告 a_VWgPVdDS
116.gross margin 毛利 D0_CDdW%7
117.manufacturing overhead 制造费用 ,9KnC=_y
118.material requisition 领料单 B}zBbB
119.inventory-taking 存货盘点 Z6So5r%wZ
120.bond certificate 债券 I(3YXv
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121.stock certificate 股票 `uDOIl
122.audit report 审计报告 J}-e9vK-#
123.entity 被审计单位 Nw,|4S
124.addressee of the audit report 审计报告的收件人 r_8;aPL
125.unqualified opinion 无保留意见 `Y!8,(5#
126.qualified opinion 保留意见 ;xFB
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127.disclaimer of opinion 无法表示意见 x'G_z_<V
128.adverse opinion 否定意见 hZ|0<u
129 Auditors‘Report审计报告 [Tvdchl OC
130 internal audit内部审计 .|P
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131 public sector audit政府审计 `.~*pT*u
账项基础审计accounting number-based audit @5??`
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风险导向审计方法risk-oriented audit approach RP 6<#tq,