1.audit 审计 $bhI2%_`M
2.attestation 6EY\
鉴证 "y8W5R5kL4
3.credibility ;Qt%>Uo8
可信赖程度 5Y;&L!T
4.audit of financial statements 财务报表审计 ce$[H}rDB
5.agreed-upon procedures 执行商定程序 ]R~
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6.high levels of assurance 高水平保证 fx>QP?Z
7.compilation 编制 z}SJ~WY'[
8.reliability 可靠性 y=Eb->a){
9.relevance 相关性 .8'c
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10.professional skepticism 职业谨慎 ,OrrGwp&
11.objectivity 客观性 Ho#nM_ q
12. professional competence 专业胜任能力 0[H/>%3O
13.Senior/CPA-in-charge 项目经理 W2`3PEa
14.audit engagement letter 业务约定书 $J4)z&%dr
15.recurring audit 连续审计 BJ_"FG
16.the client 委托人 me@`;Q3
17.change CPA 更换注册会计师 Kf?
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18.the existing CPA 现任注册会计师 V}`ri~
19.the successor CPA 后任注册会计师 `s69p'<;p
20.the preceding CPA前任注册会计师 I\Y N!
21.issue the audit report 出具审计报告 XlX t,
22.expert 专家 \>9^(N
23.the board of directors 董事会 'PrBa[%
24.knowledge of the entity‘ s business 了解被审计单位情况 ;wJe%Nw?
25.assess material misstatement risks评估重大错报风险 w3VgGc~
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 1\{FK Ot
27.a general knowledge of ————- 初步了解―――的情况 7z{N}
28.a more knowledge of—————— 进一步了解的情况 rosD)]I7
29.the prior year‘s working papers 以前年度工作底稿 B&7:=t,m(
30.minutes of meeting 会议纪要 2xUgM}e
31.business risks 经营风险 )Ft+eMYti[
32.appropriateness 适当性 T++q.oFc
33.accounting estimate 会计估计 \
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34.management representations 管理层声明 /]0SF_dZ
35.going concern assumption 持续经营假设 Z{t `f[
36.audit plan 审计计划 b+gu<##
37.significant audit areas 重点审计领域 UlNiH
38.error 错误 >\~Er@
39.fraud舞弊 ;xUo(^t7>
40.modified or additional procedures 修改或追加审计程序 a*}>yad
41.misappropriation of assets 侵占资产 \N-3JO Vy
42.transactions without substance 虚假交易 <_kA+&T
43.unusual pressures 异常压力 KT 6ppo
44.the suspected noncompliance 涉嫌存在违法行为 y$di_)&g
45.materialiy 重要性 G{,DoCM5WL
46.exceed the materiality level 超过重要性水平 E
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47.approach the materiality level 接近重要性水平 O3T7O`H[
48.an acceptably low level 可接受水平 _OJfd
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 3P>1-=
50.misstatements or omissions 错报或漏报 jAcKSx$}y"
51.aggregate 总计 +e.w]\}
52.subsequent events 期后事项 y<m[9FC}
53.adjust the financial statements 调整财务报表 =j~:u.hc'
54.perform additional audit procedures 实施追加的审计程序 t,r:='
55.audit risk 审计风险 ,uNJz -B8
56.detection risk 检查风险 O&y`:#
57.inappropriate audit opinion 不适当的审计意见 lIx./Nf
58.material misstatement 重大的错报 K0B<9Wi|
59.tolerable misstatement 可容忍错报 f[R~oc5P0
60.the acceptable level of detection risk 可接受的检查风险 An`*![
61.assessed level of material misstatement risk 重大错报风险的评估水平 <s\ZqL$f
62.simall business 小规模企业 E
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63.accounting system 会计系统 hosY`"X
64.test of control 控制测试 %,<Ki]F
65.walk-through test 穿行测试 @TXLg2
66.communication 沟通 %\|{_]h}y
67.flow chart 流程图 vGPsjxk&
68.reperformance of internal control 重新执行 nN-S5
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69.audit evidence 审计证据 D *PEIsV
70.substantive procedures 实质性程序 d:^B2~j
71.assertions 认定 E,K>V:P*
72.esistence 存在 uifVSf*
73.occurrence 发生 )cP)HbOd=
74.completeness 完整性 @^.W|Zh[&
75.rights and obligations 权利和义务 Q[q`)~|
76.valuation and allocation 计价和分摊 u,d5/`E
77.cutoff 截止 %m[ZU<v
78.accuracy 准确性 T,>L
79.classification 分类 Ks6\lpr
80.inspection 检查 R1w5,Zt
81.supervision of counting 监盘 H=f|X<8
82.observation 观察 v*dw'i
83.confirmation 函证 7:b.c
84.computation 计算 &(32s! qH
85.analytical procedures 分析程序 idX''%"
86.vouch 核对 vDi Opd
87.trace 追查 1 ^= QIX
88.audit sampling 审计抽样 ysp`(n=
89.error 误差 ybJ wFZ80
90.expected error 预期误差 {]dtA&8(
91.population 总体 0{8L^
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92.sampling risk 抽样风险 u-4@[*^T$
93.non- sampling risk 非抽样风险 |vGHh zZ|
94.sampling unit 抽样单位 66"
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95.statistical sampling 统计抽样 oo7}Hg>
96.tolerable error 可容忍误差 /}L2LMIm
97.the risk of under reliance 信赖不足风险 P#XV_2
98.the risk of over reliance 信赖过度风险 Q3&q%n|<
99.the risk of incorrect rejection 误拒风险 CPRVSN0b{4
100. the risk of incorrect acceptance 误受风险 l$EN7^%w
101.working trial balance 试算平衡表 5~ :/%+F0=
102.index and cross-referencing 索引和交叉索引 3+h3?
103.cash receipt 现金收入 YE{t?Y\5
104.cash disbursement 现金支出 HBtk)
105.bank statement 银行对账单 p&]V!O
106.bank reconciliation 银行存款余额调节表 X|eZpIA45
107.balance sheet date 资产负债表日 9_O4yT
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108.net realizable value 可变现净值 KAFR.h:p9
109.storeroom 仓库 wT::b V{
110.sale invoice 销售发票 g""GQeR
111.price list 价目表
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112.positive confirmation request 积极式询证函 TSsZzsdr2
113.negative confirmation request 消极式询证函 9N}\>L)_
114.purchase requisition 请购单 cAEvv[
115.receiving report 验收报告 g;8 wP5i
116.gross margin 毛利 TxP+?1t
117.manufacturing overhead 制造费用 jj2\;b:a0
118.material requisition 领料单 V<I(M<Dj
119.inventory-taking 存货盘点 uy3<2L#.
120.bond certificate 债券 %(lO>4>|
121.stock certificate 股票 e:9EP,
122.audit report 审计报告 c8JW]A`9b)
123.entity 被审计单位 y-1e(:GF
124.addressee of the audit report 审计报告的收件人 G!r)N0?_f
125.unqualified opinion 无保留意见 j"69uj` R
126.qualified opinion 保留意见 jBw)8~tYm
127.disclaimer of opinion 无法表示意见 K\F0nToJ.
128.adverse opinion 否定意见 )P:^A9&_n=
129 Auditors‘Report审计报告 +ZOiL[rS
130 internal audit内部审计 fj5g\m
131 public sector audit政府审计 =L" 0]4K
账项基础审计accounting number-based audit @9gZH_ur>E
风险导向审计方法risk-oriented audit approach n_e'n|T