1.audit 审计 N~g%wf@w
2.attestation F!CAitxd
鉴证 ltEF:{mLe#
3.credibility A^pW]r=Xtk
可信赖程度 N#Ag'i4HF
4.audit of financial statements 财务报表审计 xURw,
5.agreed-upon procedures 执行商定程序 LP>UU ,Z
6.high levels of assurance 高水平保证 [-VGArD[k,
7.compilation 编制 h
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8.reliability 可靠性 P0#`anUr1
9.relevance 相关性 ;:_(7|
10.professional skepticism 职业谨慎 AP@<r
11.objectivity 客观性 uYTCd ZQh
12. professional competence 专业胜任能力 ]31$KBC
13.Senior/CPA-in-charge 项目经理 >-<F)
14.audit engagement letter 业务约定书 4Iq5+Q
15.recurring audit 连续审计 @^wpAQfd4
16.the client 委托人 "A7<XN<
17.change CPA 更换注册会计师 7)PJ:4IqS
18.the existing CPA 现任注册会计师 no3Z\@%
19.the successor CPA 后任注册会计师 %^')G+>i
20.the preceding CPA前任注册会计师 #NJ<[Gew
21.issue the audit report 出具审计报告 ;Vo mFp L
22.expert 专家 ,eK2I Ao
23.the board of directors 董事会 $`Rxn*}V4#
24.knowledge of the entity‘ s business 了解被审计单位情况 6H6Law!)
25.assess material misstatement risks评估重大错报风险 L<E/,IdE
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 [|z'"Gk{
27.a general knowledge of ————- 初步了解―――的情况 f
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28.a more knowledge of—————— 进一步了解的情况 qvN
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29.the prior year‘s working papers 以前年度工作底稿 x:C@)CAr
30.minutes of meeting 会议纪要 EP0a1.
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31.business risks 经营风险 iPkT*Cl8
32.appropriateness 适当性 ~ a>S#S
33.accounting estimate 会计估计 R_9 o!sTZ
34.management representations 管理层声明 ~,G]glu8
35.going concern assumption 持续经营假设 HqRCjD
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 }6@%((9E2
38.error 错误 :3gFHBFDj
39.fraud舞弊 cE2R r
40.modified or additional procedures 修改或追加审计程序 5C65v:Q`N
41.misappropriation of assets 侵占资产 U
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42.transactions without substance 虚假交易 n531rkK-
43.unusual pressures 异常压力 (ic@3:xR
44.the suspected noncompliance 涉嫌存在违法行为 (l2<+R%1
45.materialiy 重要性 6,zDBax
46.exceed the materiality level 超过重要性水平 ,L~snR'w
47.approach the materiality level 接近重要性水平 DzE E:&*=
48.an acceptably low level 可接受水平 }Oh5Nm)
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 E]?2!)mgce
50.misstatements or omissions 错报或漏报 qAbd xd[
51.aggregate 总计 R{ 4u|A?9
52.subsequent events 期后事项 v'$ykZ!Z
53.adjust the financial statements 调整财务报表 XJ
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54.perform additional audit procedures 实施追加的审计程序 0O^U{#*$I
55.audit risk 审计风险 R1~7F{FW
56.detection risk 检查风险 T5V$wmB\W
57.inappropriate audit opinion 不适当的审计意见 JQr36U
58.material misstatement 重大的错报 6iyt2qkh
59.tolerable misstatement 可容忍错报 }R\B.2#M_@
60.the acceptable level of detection risk 可接受的检查风险 E~qK&7+
61.assessed level of material misstatement risk 重大错报风险的评估水平 x;*VCs
62.simall business 小规模企业 >7W"giWP
63.accounting system 会计系统 W >Kp\tD
64.test of control 控制测试 6XZN>#
65.walk-through test 穿行测试 R<t&F\>
66.communication 沟通
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67.flow chart 流程图 vevx|<9,
68.reperformance of internal control 重新执行 EtPgzw[#c9
69.audit evidence 审计证据 R,XD6' Q
70.substantive procedures 实质性程序 ={OCa1
71.assertions 认定 :
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72.esistence 存在 J (=4
73.occurrence 发生 3 k`NNA
74.completeness 完整性 l; */M.B
75.rights and obligations 权利和义务 )~G8 L Z
76.valuation and allocation 计价和分摊 hg!x_Eq|
77.cutoff 截止 ;Xz(B4 N~o
78.accuracy 准确性 "_Zh5
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79.classification 分类 ^75pV%<%
80.inspection 检查 E:%>0FE
81.supervision of counting 监盘 %OTQRe:
82.observation 观察 Cnk#Ioz
83.confirmation 函证
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84.computation 计算 z)r8?9u
85.analytical procedures 分析程序 vxF:vI# @
86.vouch 核对 r';H
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87.trace 追查 yFIl^Ck%
88.audit sampling 审计抽样 wbo{JQ
89.error 误差 "hJ7 Vv_
90.expected error 预期误差 L,tZh0
91.population 总体 g52 1Wdtnn
92.sampling risk 抽样风险 .Y
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93.non- sampling risk 非抽样风险 Z+OAs0}mV
94.sampling unit 抽样单位 lrq>TJEcx
95.statistical sampling 统计抽样 ^V_ku@DY
96.tolerable error 可容忍误差 {-~05,zE
97.the risk of under reliance 信赖不足风险 7
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98.the risk of over reliance 信赖过度风险 JvT%R`i
99.the risk of incorrect rejection 误拒风险 LNWqgIq
100. the risk of incorrect acceptance 误受风险 V}j%gy`
101.working trial balance 试算平衡表 @#'yPV1
102.index and cross-referencing 索引和交叉索引 PEK.Kt\M
103.cash receipt 现金收入 S5zpUF=
104.cash disbursement 现金支出 xn0s`I[
105.bank statement 银行对账单 Ka[Sm|-q
106.bank reconciliation 银行存款余额调节表 v/QEu^C
107.balance sheet date 资产负债表日 v#{G8'+%
108.net realizable value 可变现净值 = E##},N"
109.storeroom 仓库 >aNbp
110.sale invoice 销售发票 Cmp{F N"o
111.price list 价目表 \H},ouU
112.positive confirmation request 积极式询证函 W9:fKP
113.negative confirmation request 消极式询证函 {Q}!NkF1
114.purchase requisition 请购单 #p']-No
115.receiving report 验收报告 b\<lNE!L
116.gross margin 毛利 gK&5HTo
117.manufacturing overhead 制造费用 ^\xCqVk_R
118.material requisition 领料单 aUsul'e;M
119.inventory-taking 存货盘点 ^p{A!I!
120.bond certificate 债券 s|fCR
121.stock certificate 股票 ]Om'naD
122.audit report 审计报告 GLbc/qs
123.entity 被审计单位 v4nvZ6
124.addressee of the audit report 审计报告的收件人 hpd(d$j
125.unqualified opinion 无保留意见 =*@MQ
126.qualified opinion 保留意见 b|\{ !N]
127.disclaimer of opinion 无法表示意见 T)$6H}[c
128.adverse opinion 否定意见 TyxU6<>4J4
129 Auditors‘Report审计报告 ?GaI6?lbn
130 internal audit内部审计 KqT#zj
131 public sector audit政府审计 G~b`O20N
账项基础审计accounting number-based audit cij]&$;Q
风险导向审计方法risk-oriented audit approach C}dKbs^g|