1.audit 审计 F h&G;aEq
2.attestation "rALt~AX
鉴证 "+R+6< "
3.credibility !I{0 _b{
可信赖程度 8+Lm's=W*
4.audit of financial statements 财务报表审计 g-4M3of
5.agreed-upon procedures 执行商定程序 1Z /(G1
6.high levels of assurance 高水平保证 e
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7.compilation 编制 gS!:+G%
8.reliability 可靠性 x$A+lj]x
9.relevance 相关性 P-9)38`5
10.professional skepticism 职业谨慎 ]Grek<
11.objectivity 客观性 htO +z7
12. professional competence 专业胜任能力 .ljnDL/
13.Senior/CPA-in-charge 项目经理 *2>&"B09`
14.audit engagement letter 业务约定书 7J D' )
15.recurring audit 连续审计 WH# 1 zv
16.the client 委托人 bI7Vwyz
17.change CPA 更换注册会计师 !]A
18.the existing CPA 现任注册会计师 %OL$ 57Ia
19.the successor CPA 后任注册会计师 b"<liGh"n-
20.the preceding CPA前任注册会计师 + B,}Q r
21.issue the audit report 出具审计报告 60^`JVGWH
22.expert 专家 T#T*Zw"+
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 pT
th}JM>
25.assess material misstatement risks评估重大错报风险 wQ:)KjhHH
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 {Y(zd [
27.a general knowledge of ————- 初步了解―――的情况 H*
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28.a more knowledge of—————— 进一步了解的情况 @(EAq<5{
29.the prior year‘s working papers 以前年度工作底稿 ,i ^9 |Oeq
30.minutes of meeting 会议纪要 =g7x'
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31.business risks 经营风险 nSDMOyj+
32.appropriateness 适当性 1 fp?
33.accounting estimate 会计估计 VD;01" #'
34.management representations 管理层声明 kYE9M8s;
35.going concern assumption 持续经营假设 ( U D nsF
36.audit plan 审计计划 H5/6TX72N
37.significant audit areas 重点审计领域 rK 8lBy:<
38.error 错误 3,_aAgeE
39.fraud舞弊 \Gef \
40.modified or additional procedures 修改或追加审计程序 Y,qI@n<
41.misappropriation of assets 侵占资产 np|S
y;:
42.transactions without substance 虚假交易 nUaJz
Pl
43.unusual pressures 异常压力 xWH.^o,"
44.the suspected noncompliance 涉嫌存在违法行为 >>4qJ%bL
45.materialiy 重要性 zF`0J
46.exceed the materiality level 超过重要性水平 d(ZO6Nr Q
47.approach the materiality level 接近重要性水平 7(1|xYCx$
48.an acceptably low level 可接受水平 L RxZcxmy
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 ;HfmzY
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50.misstatements or omissions 错报或漏报 X;+sUj8
51.aggregate 总计 xJpA0_xfG
52.subsequent events 期后事项 B6+khuG(
53.adjust the financial statements 调整财务报表 +zqn<<9
54.perform additional audit procedures 实施追加的审计程序 ~f2z]JLr:
55.audit risk 审计风险 "`/h#np
56.detection risk 检查风险 J/`<!$<c
57.inappropriate audit opinion 不适当的审计意见 L]|gZ&^
58.material misstatement 重大的错报 /aCc17>2V{
59.tolerable misstatement 可容忍错报 df8k7D;~e
60.the acceptable level of detection risk 可接受的检查风险 q~F|
61.assessed level of material misstatement risk 重大错报风险的评估水平 c1(R
uP:S
62.simall business 小规模企业 z
EX
63.accounting system 会计系统 7DogM".}~Q
64.test of control 控制测试 n-2]M0 5O
65.walk-through test 穿行测试 EmWn%eMN
66.communication 沟通 G `D`Af/B
67.flow chart 流程图 R `5.[?Dt
68.reperformance of internal control 重新执行 Uk wP
69.audit evidence 审计证据 3)wN))VBX
70.substantive procedures 实质性程序 [C 7^r3w
71.assertions 认定 F} y W/
72.esistence 存在 )th<,Lo3#
73.occurrence 发生 2 0h}
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74.completeness 完整性 =osk+uzzG
75.rights and obligations 权利和义务 C\3rJy(VJ
76.valuation and allocation 计价和分摊 <18 (
77.cutoff 截止 caR<Kb:;*
78.accuracy 准确性 VOsR An/N
79.classification 分类 Wx%H%FeK
80.inspection 检查 v |,1[i{
81.supervision of counting 监盘 GTPHVp&y
82.observation 观察 un"Gozmt5
83.confirmation 函证 a#(?P .6
84.computation 计算 .bl/*s
85.analytical procedures 分析程序 tyDU
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86.vouch 核对 !<8 W
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87.trace 追查 sRR( `0Zp
88.audit sampling 审计抽样 edq4D53
89.error 误差 Pl06:g2I
90.expected error 预期误差 8}x:`vDK
91.population 总体 e `_
LEv
92.sampling risk 抽样风险 V]6dsc Q
93.non- sampling risk 非抽样风险 1Faf$J~7|
94.sampling unit 抽样单位 z]y.W`i
95.statistical sampling 统计抽样
K=Z|/Kkh
96.tolerable error 可容忍误差 `:fZ)$sY
97.the risk of under reliance 信赖不足风险 Lz Kj=5'Y
98.the risk of over reliance 信赖过度风险 ./Zk`-OBT
99.the risk of incorrect rejection 误拒风险 F`W?I I?
100. the risk of incorrect acceptance 误受风险 Y=?3 js?O
101.working trial balance 试算平衡表 cxC6n%!;y
102.index and cross-referencing 索引和交叉索引 k/_ 59@)
103.cash receipt 现金收入 2%Ri,4SRb
104.cash disbursement 现金支出 :gi bfk]C
105.bank statement 银行对账单 |kg7LP3(8,
106.bank reconciliation 银行存款余额调节表 !X#OOqPr=
107.balance sheet date 资产负债表日 [#vH'y
108.net realizable value 可变现净值 # $07:UJ
109.storeroom 仓库 X=&ET)8-Y
110.sale invoice 销售发票 .p3,O6y2(F
111.price list 价目表 `:KY\
112.positive confirmation request 积极式询证函 UYJZ YP%r
113.negative confirmation request 消极式询证函
wH&!W~M
114.purchase requisition 请购单 2 c{34:
115.receiving report 验收报告 S!CC
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116.gross margin 毛利 zrgk]n;Pq
117.manufacturing overhead 制造费用 e{K 215
118.material requisition 领料单 ; 7V%#-
119.inventory-taking 存货盘点 `5.'_3
120.bond certificate 债券 `i*E~'
121.stock certificate 股票 '@KEi%-^>
122.audit report 审计报告 %p=M;
123.entity 被审计单位 &)ChQZA
124.addressee of the audit report 审计报告的收件人 ~rKrpb]ow
125.unqualified opinion 无保留意见 hd<c&7|G'
126.qualified opinion 保留意见 sf87$S0
127.disclaimer of opinion 无法表示意见 :U%W%
128.adverse opinion 否定意见 x~~|.C ,
129 Auditors‘Report审计报告 7(8;t o6(
130 internal audit内部审计 5c0 ZRV#
131 public sector audit政府审计 Om\vMd@!
账项基础审计accounting number-based audit K=k"a
风险导向审计方法risk-oriented audit approach Rtl"Ub@HV
