1.audit 审计 6D3B^.rj]
2.attestation DN6Mo<H
鉴证 Xsa].
3.credibility 5v*\Zr5ha
可信赖程度 f3y=Wxk[
4.audit of financial statements 财务报表审计 j#4kY R{
5.agreed-upon procedures 执行商定程序 TB31-
()
6.high levels of assurance 高水平保证 }0y"F
7.compilation 编制 K{+2G&i
8.reliability 可靠性 493*{
9.relevance 相关性 ;!Fn1|)
10.professional skepticism 职业谨慎 p6S8VA
11.objectivity 客观性 cH2K )~
12. professional competence 专业胜任能力 1< ?4\?j
13.Senior/CPA-in-charge 项目经理 =?8@#]G+
14.audit engagement letter 业务约定书 8 LCb+^
15.recurring audit 连续审计 #GFr`o0$^
16.the client 委托人 /PKN LK
17.change CPA 更换注册会计师 J<lW<:!3]
18.the existing CPA 现任注册会计师 {oL>1h,%3?
19.the successor CPA 后任注册会计师 Dw"\/p:-3
20.the preceding CPA前任注册会计师 0=$T\(0g
21.issue the audit report 出具审计报告 0> \sQ,T
22.expert 专家 2~[juWbz
23.the board of directors 董事会 Pg{J{gn
24.knowledge of the entity‘ s business 了解被审计单位情况 `WS&rmq&'
25.assess material misstatement risks评估重大错报风险 o4WDh@d5S
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 8{ I|$*nB
27.a general knowledge of ————- 初步了解―――的情况 @O~pV`_tD
28.a more knowledge of—————— 进一步了解的情况 dc'Y`e
29.the prior year‘s working papers 以前年度工作底稿 @ Nm@]q
30.minutes of meeting 会议纪要 x?<FJ"8"k
31.business risks 经营风险 8 zb/xP>
32.appropriateness 适当性 |uJ%5y#
33.accounting estimate 会计估计 !VzC&>'v^9
34.management representations 管理层声明 -G=]=f/'
35.going concern assumption 持续经营假设 yt2PU_),
36.audit plan 审计计划 !
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37.significant audit areas 重点审计领域 G!yPw:X
38.error 错误 \{D"
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39.fraud舞弊 :23P!^Y
40.modified or additional procedures 修改或追加审计程序 !<h)w#>en
41.misappropriation of assets 侵占资产 s#GLJl\E_P
42.transactions without substance 虚假交易 l+b~KU7~l
43.unusual pressures 异常压力 }QmqoCAE~m
44.the suspected noncompliance 涉嫌存在违法行为 MqMQtU9w
45.materialiy 重要性 'c~4+o4co
46.exceed the materiality level 超过重要性水平 %
l%HHT
47.approach the materiality level 接近重要性水平 eJX#@`K
48.an acceptably low level 可接受水平 Alq(QDs
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 A=>u
1h69
50.misstatements or omissions 错报或漏报 uw8f ~:LT
51.aggregate 总计 cH)";]k*-
52.subsequent events 期后事项 e}W)LPR!
53.adjust the financial statements 调整财务报表 ,fRq5"?
54.perform additional audit procedures 实施追加的审计程序 (V@HR9?W)
55.audit risk 审计风险 &nK<:^n
56.detection risk 检查风险 P2nu;I_&
57.inappropriate audit opinion 不适当的审计意见 2Z%O7V~u
58.material misstatement 重大的错报 7-A2_!_x{
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 w2J<WC+_<
61.assessed level of material misstatement risk 重大错报风险的评估水平 ," ql5Q4
62.simall business 小规模企业 5LMw?P.<
63.accounting system 会计系统 i@'dH3-kO
64.test of control 控制测试 W_ZJ0GuE(
65.walk-through test 穿行测试 F:ELPs4"
66.communication 沟通 L:x-%m%w
67.flow chart 流程图 fXB0j;A
68.reperformance of internal control 重新执行 g\AY|;T
69.audit evidence 审计证据 ?h2}#wg
70.substantive procedures 实质性程序 'B}
qZCy W
71.assertions 认定 WF"k[2
72.esistence 存在 _vZOZKS+
73.occurrence 发生 ,u!sjx
74.completeness 完整性 yDS4h(^
75.rights and obligations 权利和义务 wA.\i
76.valuation and allocation 计价和分摊 .wr>]yN
77.cutoff 截止 Q@H V- (A
78.accuracy 准确性 OrG).^l
79.classification 分类 ']oQ]Yx0
80.inspection 检查 K|@G t%Y
81.supervision of counting 监盘 |cY`x(?yP
82.observation 观察 j| Q-*]V
83.confirmation 函证 .
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84.computation 计算 azU"G(6y?+
85.analytical procedures 分析程序 O
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86.vouch 核对 |7Kbpj
87.trace 追查 B-ESFATc
88.audit sampling 审计抽样 I?NyM
89.error 误差 H[|~/0?K
90.expected error 预期误差 B?wq=DoG
91.population 总体 L=h'Qgk%
92.sampling risk 抽样风险 T
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93.non- sampling risk 非抽样风险 =Runf
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94.sampling unit 抽样单位 LHmZxi?
95.statistical sampling 统计抽样 *$*ce|V5
96.tolerable error 可容忍误差 SY8C4vb'h
97.the risk of under reliance 信赖不足风险 O9p|a%o
98.the risk of over reliance 信赖过度风险 "ITIhnE
99.the risk of incorrect rejection 误拒风险 qY#6SO`_iy
100. the risk of incorrect acceptance 误受风险 )CyS#j#=
101.working trial balance 试算平衡表 GJUL$9
102.index and cross-referencing 索引和交叉索引 6@Y|"b
103.cash receipt 现金收入 IM+o.@f-
104.cash disbursement 现金支出 j~QwV='S
105.bank statement 银行对账单 ,2)6s\]/b
106.bank reconciliation 银行存款余额调节表 =qIyqbXz
107.balance sheet date 资产负债表日 GH
xp7H
108.net realizable value 可变现净值 \(T/O~b2
109.storeroom 仓库 E!AE4B1bd
110.sale invoice 销售发票 5M_H
NWi4
111.price list 价目表 i@CxI<1'
112.positive confirmation request 积极式询证函 |)G<,FJQE_
113.negative confirmation request 消极式询证函 _tXlF;
114.purchase requisition 请购单 w*MpX
U<
115.receiving report 验收报告 V1JIht>Opo
116.gross margin 毛利 ]s748+
117.manufacturing overhead 制造费用 L_s:l9!r
118.material requisition 领料单 KY N0
119.inventory-taking 存货盘点 yOKI*.}
120.bond certificate 债券 ~v"L!=~G;a
121.stock certificate 股票 C8 \^#5
122.audit report 审计报告 Y4(
123.entity 被审计单位 ;UP $yM;
124.addressee of the audit report 审计报告的收件人 snikn&
125.unqualified opinion 无保留意见 c0fo7|
126.qualified opinion 保留意见 .>nRzgo
127.disclaimer of opinion 无法表示意见 3yXY.>'
128.adverse opinion 否定意见 ei{eTp4HpV
129 Auditors‘Report审计报告 o8vug$=Z
130 internal audit内部审计 +'w3 =2Bo
131 public sector audit政府审计 xP,hTE
账项基础审计accounting number-based audit OUXR
风险导向审计方法risk-oriented audit approach a@*\o+Su