1.audit 审计 :0)3K7Q
2.attestation l!}:|N Yh!
鉴证 ##Q/I|
3.credibility 1i:|3PA~
可信赖程度 8}X5o]Mv
4.audit of financial statements 财务报表审计 /&F,V+x
5.agreed-upon procedures 执行商定程序 n+lOb
6.high levels of assurance 高水平保证 iRg7*MQu
7.compilation 编制 ^<e@uNGg
8.reliability 可靠性 Uw,2}yR
9.relevance 相关性 o&AM2U/?
10.professional skepticism 职业谨慎 G7--v,R1x
11.objectivity 客观性 R8rfM?"W
12. professional competence 专业胜任能力 "YdEE\
13.Senior/CPA-in-charge 项目经理 \Y6WSj?E
14.audit engagement letter 业务约定书 L-B
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15.recurring audit 连续审计 r]3'74j:
16.the client 委托人 FO q1>>a0
17.change CPA 更换注册会计师 `wF8k{Pb
18.the existing CPA 现任注册会计师 n,$IfC"
19.the successor CPA 后任注册会计师 ) ri}nL.
20.the preceding CPA前任注册会计师 J!'@
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21.issue the audit report 出具审计报告 it] E-^2>
22.expert 专家 fDG0BNLY
23.the board of directors 董事会 &>e-(4Xu
24.knowledge of the entity‘ s business 了解被审计单位情况 nhIa175'
25.assess material misstatement risks评估重大错报风险 vad12WrG<
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 >.dWjb6t
27.a general knowledge of ————- 初步了解―――的情况 s"Pf+aTW
28.a more knowledge of—————— 进一步了解的情况 Z2im@c67{
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 >``MR%E:<
31.business risks 经营风险 Fu&EhGm6
32.appropriateness 适当性 []a[v%PkG
33.accounting estimate 会计估计 6s0_#wZC
34.management representations 管理层声明 5M9 I,
35.going concern assumption 持续经营假设 JaB<EL-9r2
36.audit plan 审计计划 /dv<qp
37.significant audit areas 重点审计领域 hXqD<
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38.error 错误 dCj,b$
39.fraud舞弊 `--TP
40.modified or additional procedures 修改或追加审计程序 H[
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41.misappropriation of assets 侵占资产 Q#nOJ(KV
42.transactions without substance 虚假交易 !"8fdSfg
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43.unusual pressures 异常压力 wdUBg*X8
44.the suspected noncompliance 涉嫌存在违法行为 ?nP*\8
45.materialiy 重要性 R(n^)^
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46.exceed the materiality level 超过重要性水平 Bz5-ITX
47.approach the materiality level 接近重要性水平 `7
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48.an acceptably low level 可接受水平 $.9{if#o&
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 )T;?^kho
50.misstatements or omissions 错报或漏报 detwa}h[0
51.aggregate 总计 Qg6W5Hc
52.subsequent events 期后事项 L#vI=GpL,r
53.adjust the financial statements 调整财务报表 s}N#n(
54.perform additional audit procedures 实施追加的审计程序 pZtu&R%GU
55.audit risk 审计风险 H,N)4;F<c
56.detection risk 检查风险 r\AyN=
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57.inappropriate audit opinion 不适当的审计意见 IpP~Uz
58.material misstatement 重大的错报 ^h{)Gf,+\
59.tolerable misstatement 可容忍错报 X^WrccNX
60.the acceptable level of detection risk 可接受的检查风险 )T k1 QHU
61.assessed level of material misstatement risk 重大错报风险的评估水平 271&i
62.simall business 小规模企业 >@"Oe
63.accounting system 会计系统 2(/g}
64.test of control 控制测试 -WYAN:s
65.walk-through test 穿行测试 @xB*KyUW
66.communication 沟通 r2k2%nI-J
67.flow chart 流程图 {dmj/6Lc
68.reperformance of internal control 重新执行 ?s:d[To6
69.audit evidence 审计证据 }d<}FJ-,
70.substantive procedures 实质性程序 <Qxh)@
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71.assertions 认定 (
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72.esistence 存在 $z+8<?YD
73.occurrence 发生
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74.completeness 完整性 =2@B&
75.rights and obligations 权利和义务 {#)0EzV6
76.valuation and allocation 计价和分摊 n_'s=] ~
77.cutoff 截止 )HX|S-qRU=
78.accuracy 准确性 )
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79.classification 分类 L:9F:/G
80.inspection 检查 sqW*
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81.supervision of counting 监盘
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82.observation 观察 +Z85HY{
83.confirmation 函证 9]e V?yoA8
84.computation 计算 @'|)~,"bx
85.analytical procedures 分析程序 :rg5Kt&
86.vouch 核对 uJ6DO#d`P
87.trace 追查 7^g&)P
88.audit sampling 审计抽样 z@w Mc
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89.error 误差 $]8h $
90.expected error 预期误差 s&NX@
91.population 总体 9-rNw?7
92.sampling risk 抽样风险 O9r>E3-q
93.non- sampling risk 非抽样风险 7PkJ-JBA
94.sampling unit 抽样单位 Mb]rY>B4
95.statistical sampling 统计抽样 D_x+:1(
96.tolerable error 可容忍误差 z(H^..<!5
97.the risk of under reliance 信赖不足风险 Op_RzZ
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98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 }X=[WCKU
100. the risk of incorrect acceptance 误受风险 !tp1:'KG
101.working trial balance 试算平衡表 8KR
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102.index and cross-referencing 索引和交叉索引 e/^=U7:io
103.cash receipt 现金收入 _vZ"4L+Iw+
104.cash disbursement 现金支出 L@gWzC~?Q
105.bank statement 银行对账单 q=#}
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106.bank reconciliation 银行存款余额调节表 !=N"v
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107.balance sheet date 资产负债表日 CjiVnWSz<
108.net realizable value 可变现净值 ="g*\s?r
109.storeroom 仓库 R%'^ gFk8
110.sale invoice 销售发票 HB7;0yt`:
111.price list 价目表 aAB`G3
112.positive confirmation request 积极式询证函 vPD]hs
113.negative confirmation request 消极式询证函 [h,Q Bz
114.purchase requisition 请购单 D
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115.receiving report 验收报告 o";Z$tAJkC
116.gross margin 毛利 rSJ9v:
117.manufacturing overhead 制造费用 Iyyh!MVF
118.material requisition 领料单 Y_QH&GZ
119.inventory-taking 存货盘点 cra+T+|>Kc
120.bond certificate 债券 ma((2My'H
121.stock certificate 股票 pbU!dOU~e
122.audit report 审计报告 -*XCxU'
123.entity 被审计单位 ]Ei0d8Uo
124.addressee of the audit report 审计报告的收件人 1u6^z
125.unqualified opinion 无保留意见 WASU0
126.qualified opinion 保留意见 Q^#;WASi
127.disclaimer of opinion 无法表示意见 Q_Gi]M9
128.adverse opinion 否定意见 dX)GPC-D7
129 Auditors‘Report审计报告 X0n~-m"m
130 internal audit内部审计 !Uq^7Mw
131 public sector audit政府审计 pi
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账项基础审计accounting number-based audit P<f5*L#HD
风险导向审计方法risk-oriented audit approach 19j+lCSvH