1.audit 审计 LP}'upv
2.attestation ;@< e ]Ft
鉴证 c,5yH
3.credibility 1sXVuto
可信赖程度 *,Sa*-7(
4.audit of financial statements 财务报表审计 KK/siG~O
5.agreed-upon procedures 执行商定程序 ?b?YiK&yz
6.high levels of assurance 高水平保证 9@YhAj
7.compilation 编制 y+M9{[ i/O
8.reliability 可靠性 Bv^5L>JZ/
9.relevance 相关性 YvFt*t
10.professional skepticism 职业谨慎 kp,$ NfD
11.objectivity 客观性 gnw?Y 2
12. professional competence 专业胜任能力 f<Yg_ TG
13.Senior/CPA-in-charge 项目经理 nOU.=N
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14.audit engagement letter 业务约定书 @5cY5e*i{
15.recurring audit 连续审计 AL[,&_&uV
16.the client 委托人 3:3>k
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17.change CPA 更换注册会计师 Jy-V\.N>s
18.the existing CPA 现任注册会计师 cTdX'5
19.the successor CPA 后任注册会计师 |GP1[Q{
20.the preceding CPA前任注册会计师 {\n?IGP?wd
21.issue the audit report 出具审计报告 le~p2l#e
22.expert 专家 /Hyi
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23.the board of directors 董事会 +w(B9rH
24.knowledge of the entity‘ s business 了解被审计单位情况 p u[S
25.assess material misstatement risks评估重大错报风险 nZ#0L`@"Y
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 uVzvUz{b
27.a general knowledge of ————- 初步了解―――的情况 w*gG1BV
28.a more knowledge of—————— 进一步了解的情况 +?GsIp@>jh
29.the prior year‘s working papers 以前年度工作底稿 `'b2 z=j
30.minutes of meeting 会议纪要 lT;uL~j
31.business risks 经营风险 GNoUn7Y
32.appropriateness 适当性 t:tIzFNv
33.accounting estimate 会计估计 > |(L3UA9
34.management representations 管理层声明 _i2k$Nr
35.going concern assumption 持续经营假设 B[r04YGh
36.audit plan 审计计划 ;r95i1a'
37.significant audit areas 重点审计领域 +sx$%N
38.error 错误 mh,a}bX{
39.fraud舞弊 `4a9<bG
40.modified or additional procedures 修改或追加审计程序 ^NFL3v8
41.misappropriation of assets 侵占资产 H~lvUHN
42.transactions without substance 虚假交易 1F{,Zr
43.unusual pressures 异常压力 Pr#uV3\
44.the suspected noncompliance 涉嫌存在违法行为 HEe_K!_
45.materialiy 重要性 ,y[8Vz?:
46.exceed the materiality level 超过重要性水平 hWRr#030
47.approach the materiality level 接近重要性水平 U,Z7nH3_
48.an acceptably low level 可接受水平 4Xe8j55
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 *JiI>[
50.misstatements or omissions 错报或漏报 Gw+pjSJL`
51.aggregate 总计 vg*~t3{ L
52.subsequent events 期后事项 \?"kT}..
53.adjust the financial statements 调整财务报表 !iU$-/,1 e
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 #E4|@}30`
56.detection risk 检查风险 mD;ioaE
57.inappropriate audit opinion 不适当的审计意见 k;l^y%tzp
58.material misstatement 重大的错报 h<bCm`qj
59.tolerable misstatement 可容忍错报 :O]US)VSj
60.the acceptable level of detection risk 可接受的检查风险 Lm'+z97
61.assessed level of material misstatement risk 重大错报风险的评估水平 MCl-er"]D
62.simall business 小规模企业 pLtK :Z
63.accounting system 会计系统 W@Rb"5Gy+
64.test of control 控制测试 .T#}3C/
65.walk-through test 穿行测试 )8_MkFQe
66.communication 沟通 +w8$-eFY
67.flow chart 流程图 /NQ
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68.reperformance of internal control 重新执行 jm,c Vo
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 Te7xj8<
71.assertions 认定 T
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72.esistence 存在 YhL^kM@c
73.occurrence 发生 deC
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74.completeness 完整性 Qn)AS1pL+
75.rights and obligations 权利和义务 u0nIr9
76.valuation and allocation 计价和分摊 2Wr^#PY60
77.cutoff 截止 5'n$aFqI
78.accuracy 准确性 5.QY{+k
79.classification 分类 nRs:^Q~o
80.inspection 检查 DC2[g9S>8@
81.supervision of counting 监盘 W>&!~9H
82.observation 观察 UHBMl>~z
83.confirmation 函证
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84.computation 计算 X u2+TK
85.analytical procedures 分析程序 gpogv
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86.vouch 核对 +6:jm54
87.trace 追查 xMFEeSzl>S
88.audit sampling 审计抽样 =Js
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89.error 误差 $ J!PSF8PL
90.expected error 预期误差 y-mjfW`n
91.population 总体 >S]"-0tGD=
92.sampling risk 抽样风险 D&G^|: G
93.non- sampling risk 非抽样风险 +-qa7
94.sampling unit 抽样单位 z&CBjlh
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 x;A.Ll
97.the risk of under reliance 信赖不足风险 GIhFOK
98.the risk of over reliance 信赖过度风险 okTqq=xd`
99.the risk of incorrect rejection 误拒风险 0U?(EJ
100. the risk of incorrect acceptance 误受风险 $J#Z`%B^y
101.working trial balance 试算平衡表 '1X^@]+6
102.index and cross-referencing 索引和交叉索引 A+(
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103.cash receipt 现金收入 jOm7:+H
104.cash disbursement 现金支出 5-UrHbpCZ#
105.bank statement 银行对账单 */4hFD {
106.bank reconciliation 银行存款余额调节表 Z:YgG.z"
107.balance sheet date 资产负债表日 W#\{[o
108.net realizable value 可变现净值 u@t~*E5BpM
109.storeroom 仓库 uobQ
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110.sale invoice 销售发票 a
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111.price list 价目表 \cK# /;a#
112.positive confirmation request 积极式询证函 yYdh+ x
113.negative confirmation request 消极式询证函 sK8sxy
114.purchase requisition 请购单 `x
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115.receiving report 验收报告 !\cVe;<r
116.gross margin 毛利 15d'
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117.manufacturing overhead 制造费用 *0'< DnGW
118.material requisition 领料单 0S$TLbx
119.inventory-taking 存货盘点 *bUOd'vh
120.bond certificate 债券 pUa\YO1J
121.stock certificate 股票 c-U]3`;Q
122.audit report 审计报告 "^wIixOH5
123.entity 被审计单位 h=^UMat-
124.addressee of the audit report 审计报告的收件人 `nY.&YT
125.unqualified opinion 无保留意见 m]c1DvQb
126.qualified opinion 保留意见 TSVlZy~Xo
127.disclaimer of opinion 无法表示意见 1C0'
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128.adverse opinion 否定意见 ^DVryeLD
129 Auditors‘Report审计报告 j1=su~
130 internal audit内部审计 x<PJ5G L
131 public sector audit政府审计 Pk=0pHH8q
账项基础审计accounting number-based audit tToP7q^
风险导向审计方法risk-oriented audit approach =MwR)CI#