1.audit 审计 [$(/H;
2.attestation gT4H?
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鉴证 |oJ R+
3.credibility 'O]J
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可信赖程度 g4>1> .s
4.audit of financial statements 财务报表审计 N&+DhKw
5.agreed-upon procedures 执行商定程序 G,b1 u"
6.high levels of assurance 高水平保证 oq }Q2[.b
7.compilation 编制 xDBHnr}[
8.reliability 可靠性 "t)|N
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9.relevance 相关性 x<e-%HB*-
10.professional skepticism 职业谨慎 0_5j(
11.objectivity 客观性 $8,/[V
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12. professional competence 专业胜任能力 Qz?r4kR
13.Senior/CPA-in-charge 项目经理 ) _O6_
14.audit engagement letter 业务约定书 #pw=HHq*(
15.recurring audit 连续审计 |MXv
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16.the client 委托人 vdN0YCXG
17.change CPA 更换注册会计师 `` mi9E
18.the existing CPA 现任注册会计师 #NLLlEE
19.the successor CPA 后任注册会计师 j{a3AEmps
20.the preceding CPA前任注册会计师 *]_GFixi
21.issue the audit report 出具审计报告 E8.xmTq
22.expert 专家 }D&fw=r"M
23.the board of directors 董事会 XZ8;Ow=
24.knowledge of the entity‘ s business 了解被审计单位情况 P&@[ j0
25.assess material misstatement risks评估重大错报风险 )CC rO
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 1z[GY RSt
27.a general knowledge of ————- 初步了解―――的情况 "ZyWU f
28.a more knowledge of—————— 进一步了解的情况 ~_Mz05J-\_
29.the prior year‘s working papers 以前年度工作底稿 4?^t=7N
30.minutes of meeting 会议纪要 \V,;F!*#G
31.business risks 经营风险 +~A<&7[}
32.appropriateness 适当性 zx{O/v
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33.accounting estimate 会计估计 }X`jhsqT
34.management representations 管理层声明 ]xIfgSq
35.going concern assumption 持续经营假设 +vtI1LC;_
36.audit plan 审计计划 'qg q8
37.significant audit areas 重点审计领域 #D{//P|;
38.error 错误 1y5$
39.fraud舞弊 1$Pn;jg:
40.modified or additional procedures 修改或追加审计程序 [oQ&}3\XJ
41.misappropriation of assets 侵占资产 |cBpX+D
42.transactions without substance 虚假交易 grh
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43.unusual pressures 异常压力 a/wkc*}}/
44.the suspected noncompliance 涉嫌存在违法行为 pQY.MZSA
45.materialiy 重要性 r.:H`
46.exceed the materiality level 超过重要性水平 S qQqG3F
47.approach the materiality level 接近重要性水平 txwTJScg
48.an acceptably low level 可接受水平 :K6(`J3Y"^
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 "HQH]?!k
50.misstatements or omissions 错报或漏报 vK\;CSk
51.aggregate 总计 Y(]&j`%
52.subsequent events 期后事项 NX(.Lw}
53.adjust the financial statements 调整财务报表 SAEr $F^
54.perform additional audit procedures 实施追加的审计程序 FT*
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55.audit risk 审计风险 ;U|^Tsuc`
56.detection risk 检查风险 Pl
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57.inappropriate audit opinion 不适当的审计意见 :>[;XT<
58.material misstatement 重大的错报 $bU|'}QR
59.tolerable misstatement 可容忍错报 }hFjl4`xa
60.the acceptable level of detection risk 可接受的检查风险 f9FsZD
61.assessed level of material misstatement risk 重大错报风险的评估水平 fxQN
62.simall business 小规模企业 9J?G"JV?
63.accounting system 会计系统 B94mh
64.test of control 控制测试 /.\$%bua
65.walk-through test 穿行测试 S{NfU/:
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66.communication 沟通 4565U
67.flow chart 流程图 BK'!WX
68.reperformance of internal control 重新执行 s.rS06x
69.audit evidence 审计证据 R?Q@)POW
70.substantive procedures 实质性程序 &0
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71.assertions 认定 )]%GNdU
72.esistence 存在 yoj
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73.occurrence 发生 `C`_2y8
74.completeness 完整性 m//(1hWv7
75.rights and obligations 权利和义务 E$FXs~a
76.valuation and allocation 计价和分摊 yV xR||e
77.cutoff 截止 )(&g\
78.accuracy 准确性 qx"?')+
79.classification 分类 id.o)=
80.inspection 检查 'C~NQ{1TV
81.supervision of counting 监盘 PL
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82.observation 观察 V&_5q`L
83.confirmation 函证 X./4at`
84.computation 计算 '7W?VipU
85.analytical procedures 分析程序 x]k^JPX
86.vouch 核对 w>X33Ff]8@
87.trace 追查 zk4yh%Cd_
88.audit sampling 审计抽样 ~S
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89.error 误差 3yXF|
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90.expected error 预期误差 'MM#nQ\(
91.population 总体 ~"5WQK`@
92.sampling risk 抽样风险 `ge{KB;*n#
93.non- sampling risk 非抽样风险 fj 19U9R
94.sampling unit 抽样单位 Z\{WBUR;4t
95.statistical sampling 统计抽样 XTyn[n
96.tolerable error 可容忍误差 0}Xkj)R,
97.the risk of under reliance 信赖不足风险 B{|P}fN5}
98.the risk of over reliance 信赖过度风险 11
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99.the risk of incorrect rejection 误拒风险 Gr#p QE2;
100. the risk of incorrect acceptance 误受风险 awXL}m[_!
101.working trial balance 试算平衡表 xGqe )M>8?
102.index and cross-referencing 索引和交叉索引 ;=Bf&hY&
103.cash receipt 现金收入 ?}B9=R$Pi
104.cash disbursement 现金支出 A"C%.InZ
105.bank statement 银行对账单 RH. oo&
106.bank reconciliation 银行存款余额调节表 ,KIa+&vJW@
107.balance sheet date 资产负债表日 )j@k[}R#g
108.net realizable value 可变现净值 1(!!EcU_
109.storeroom 仓库 ^<<( }3
110.sale invoice 销售发票 g=[ F W@z
111.price list 价目表 /,= wP)
112.positive confirmation request 积极式询证函 y3$'
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113.negative confirmation request 消极式询证函 DSy,#yA
114.purchase requisition 请购单 &tQ,2RT
115.receiving report 验收报告 "F|OJ@M
116.gross margin 毛利 C|W_j&S65
117.manufacturing overhead 制造费用 .$4DK*
118.material requisition 领料单 i2$U##-ro]
119.inventory-taking 存货盘点 _?@>S 7-
120.bond certificate 债券 H U$:x"AW
121.stock certificate 股票 !?ayZ5G([
122.audit report 审计报告 _>A])B
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123.entity 被审计单位 w]) bQ7)
124.addressee of the audit report 审计报告的收件人 ygUvO3Z
125.unqualified opinion 无保留意见 VPn#O
126.qualified opinion 保留意见 J(M0t~RZ
127.disclaimer of opinion 无法表示意见 n`6 8<ybl5
128.adverse opinion 否定意见 & HphE2 h
129 Auditors‘Report审计报告 PQvq$|q
130 internal audit内部审计 /43DR;4
131 public sector audit政府审计 p0$K.f|
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账项基础审计accounting number-based audit bg_Zf7{
风险导向审计方法risk-oriented audit approach 0wZLkU_(