1.audit 审计 :SY,;..3e
2.attestation F
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鉴证 b*4aUpW
3.credibility !/X>k{
可信赖程度 at1oxmy
4.audit of financial statements 财务报表审计 {XwDvLZ
5.agreed-upon procedures 执行商定程序 4
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6.high levels of assurance 高水平保证 ZvK.X*~s
7.compilation 编制 fUZCP*7>
8.reliability 可靠性 mP?}h
9.relevance 相关性 nGur2}>n
10.professional skepticism 职业谨慎 SL
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11.objectivity 客观性 :)FNhx3
12. professional competence 专业胜任能力 ac1(lD
13.Senior/CPA-in-charge 项目经理 [w)KNl
14.audit engagement letter 业务约定书 G&4D0f
15.recurring audit 连续审计 Mky^X,r
16.the client 委托人 `'gcF});
17.change CPA 更换注册会计师 uA cvUN-@
18.the existing CPA 现任注册会计师 w4zp%`?D'
19.the successor CPA 后任注册会计师 5r dt
20.the preceding CPA前任注册会计师 %Z8pPH~T
21.issue the audit report 出具审计报告 rd"!&i
22.expert 专家 o@C|*TXN
23.the board of directors 董事会 LxiN9
24.knowledge of the entity‘ s business 了解被审计单位情况 D&]xKx
25.assess material misstatement risks评估重大错报风险 G;USVF-'K
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 \x5>H:\Y
27.a general knowledge of ————- 初步了解―――的情况 MJa`4[/
28.a more knowledge of—————— 进一步了解的情况 o,xy'
29.the prior year‘s working papers 以前年度工作底稿 9NZq
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30.minutes of meeting 会议纪要 1&Ma`M('
31.business risks 经营风险 uzLm TmM+
32.appropriateness 适当性 #jO2Zu2`}
33.accounting estimate 会计估计 S&;)F|-q
34.management representations 管理层声明 A5[kYD,_
35.going concern assumption 持续经营假设 MOHw{Vw(
36.audit plan 审计计划 G=C2l#
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37.significant audit areas 重点审计领域 {}=5uU 2Tu
38.error 错误 S(rnVsW%Ki
39.fraud舞弊 F)19cKx7
40.modified or additional procedures 修改或追加审计程序 T~4HeEG>uH
41.misappropriation of assets 侵占资产 auM1k]
42.transactions without substance 虚假交易 YF %]%^n
43.unusual pressures 异常压力 brLu~]I
44.the suspected noncompliance 涉嫌存在违法行为 gLx?0eBBA
45.materialiy 重要性 D>`{f4Y
46.exceed the materiality level 超过重要性水平 %f(4
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47.approach the materiality level 接近重要性水平 e$mVA}>Ybp
48.an acceptably low level 可接受水平 B =DV!oUg
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 {yi!vw
50.misstatements or omissions 错报或漏报 er>{#8 P
51.aggregate 总计 +LF=oM
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52.subsequent events 期后事项 y;O
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53.adjust the financial statements 调整财务报表 V=+p8nE0
54.perform additional audit procedures 实施追加的审计程序 Qb;]4
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55.audit risk 审计风险 ur]WNk8bN
56.detection risk 检查风险 LOgB_$9_3
57.inappropriate audit opinion 不适当的审计意见 U<'$ \P
58.material misstatement 重大的错报 TBHd)BhI.
59.tolerable misstatement 可容忍错报 @#9xSs#
60.the acceptable level of detection risk 可接受的检查风险 U)3?&9H
61.assessed level of material misstatement risk 重大错报风险的评估水平 7'`nTF-@v
62.simall business 小规模企业 [u-=<hnoa
63.accounting system 会计系统 3@<m/%
64.test of control 控制测试 9mpQusM
65.walk-through test 穿行测试 6S(`Bw8h
66.communication 沟通 !=+;9Ry$z
67.flow chart 流程图 G)""^YB-
68.reperformance of internal control 重新执行 2 m72PU<.
69.audit evidence 审计证据 h5^We"}+
70.substantive procedures 实质性程序 9g$fFO
71.assertions 认定 j\.e6&5%SS
72.esistence 存在 D9
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73.occurrence 发生 T8j<\0WW
74.completeness 完整性 +ERuZc$3,
75.rights and obligations 权利和义务 ZV07;`I
76.valuation and allocation 计价和分摊 \;
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77.cutoff 截止 lDs C>L-F
78.accuracy 准确性 ,yi@?lc
79.classification 分类 "7?x aGh8
80.inspection 检查 kioIyV\=
81.supervision of counting 监盘 -1R7 8(1
82.observation 观察 %<h2^H\O
83.confirmation 函证 ork{a.1-_w
84.computation 计算 t"6u
85.analytical procedures 分析程序 mn\GLR.
86.vouch 核对 86o'3G9@
87.trace 追查 8JO(P0aT
88.audit sampling 审计抽样 \/r]Ra
89.error 误差 @_h=,g#@
90.expected error 预期误差 ^9|&w.:@Q
91.population 总体 FWS!b!#,N
92.sampling risk 抽样风险 L_IvR 4:j~
93.non- sampling risk 非抽样风险 B^x}=Z4
94.sampling unit 抽样单位 w/7vXz<
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 Btc[
97.the risk of under reliance 信赖不足风险 QW%xwV?8
98.the risk of over reliance 信赖过度风险 QwI HEmdM
99.the risk of incorrect rejection 误拒风险 C,{ Ekbg
100. the risk of incorrect acceptance 误受风险 8sL+ik"
101.working trial balance 试算平衡表 QRER[8]r$
102.index and cross-referencing 索引和交叉索引 "+BuFhSLf
103.cash receipt 现金收入 BagV
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104.cash disbursement 现金支出 A
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105.bank statement 银行对账单 Ude)$PAe%
106.bank reconciliation 银行存款余额调节表 ?/KkN3Y_j[
107.balance sheet date 资产负债表日 JZD&u6tB
108.net realizable value 可变现净值 QFEc?sEe
109.storeroom 仓库 S,C/l1s
110.sale invoice 销售发票 By0Zz
111.price list 价目表 xllmF)]*Y
112.positive confirmation request 积极式询证函 !(N,tZ
113.negative confirmation request 消极式询证函 Uql7s:!,U
114.purchase requisition 请购单 SwhArvS
115.receiving report 验收报告 HOVzpj
116.gross margin 毛利 $H7T|`WI.,
117.manufacturing overhead 制造费用 4eS(dPI0
118.material requisition 领料单 2>inyn)S
119.inventory-taking 存货盘点 5%R$7>`Z
120.bond certificate 债券 $60]RCu
121.stock certificate 股票 ~"vRH
122.audit report 审计报告 TK%MVL TK
123.entity 被审计单位 K.6xNQl{}
124.addressee of the audit report 审计报告的收件人 >zv}59M
125.unqualified opinion 无保留意见 W;
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126.qualified opinion 保留意见 })ic@ Mmd$
127.disclaimer of opinion 无法表示意见 qBWt(jY
128.adverse opinion 否定意见
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129 Auditors‘Report审计报告 "H)D~K~*
130 internal audit内部审计 &$_#{?dPt
131 public sector audit政府审计 |_wbxdq
账项基础审计accounting number-based audit j}$Q`7-wB1
风险导向审计方法risk-oriented audit approach 1;[ZkRbzL