1.audit 审计
2.attestation 鉴证
3.credibility 可信赖程度
4.audit of financial statements 财务报表审计
5.agreed-upon procedures 执行商定程序
6.high levels of assurance 高水平保证
7.compilation 编制
8.reliability 可靠性
9.relevance 相关性
10.professional skepticism 职业谨慎
11.objectivity 客观性
12. professional competence 专业胜任能力
13.Senior/CPA-in-charge 项目经理
14.audit engagement letter 业务约定书
15.recurring audit 连续审计 酸奶加热能喝吗
16.the client 委托人
17.change CPA 更换注册会计师
18.the existing CPA 现任注册会计师
19.the successor CPA 后任注册会计师
20.the preceding CPA前任注册会计师
21.issue the audit report 出具审计报告
22.expert 专家
23.the board of directors 董事会
24.knowledge of the entity‘ s business 了解被审计单位情况
25.asss material misstatement risks评估重大错报风险
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
27.a general knowledge of 初步了解―――的情况
28.a more knowledge of 进一步了解的情况
29.the prior year‘s working papers 以前年度工作底稿
30.minutes of meeting 会议纪要
31.business risks 经营风险
年兽的样子32.appropriateness 适当性
33.accounting estimate 会计估计
34.management reprentations 管理层声明
35.going concern assumption 持续经营假设
36.audit plan 审计计划
37.significant audit areas 重点审计领域
38.error 错误
39.fraud舞弊
40.modified or additional procedures 修改或追加审计程序
41.misappropriation of asts 侵占资产
42.transactions without substance 虚假交易
43.unusual pressures 异常压力
44.the suspected noncompliance 涉嫌存在违法行为
45.materialiy 重要性
46.exceed the materiality level 超过重要性水平
47.approach the materiality level 接近重要性水平
48.an acceptably low level 可接受水平
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
50.misstatements or omissions 错报或漏报
51.aggregate 总计
52.subquent events 期后事项
53.adjust the financial statements 调整财务报表
54.perform additional audit procedures 实施追加的审计程序
55.audit risk 审计风险
56.detection risk 检查风险
57.inappropriate audit opinion 不适当的审计意见
58.material misstatement 重大的错报
59.tolerable misstatement 可容忍错报
60.the acceptable level of detection risk 可接受的检查风险
61.assd level of material misstatement risk 重大错报风险的评估水平
62.simall business 小规模企业
63.accounting system 会计系统
64.test of control 控制测试
65.walk-through test 穿行测试
66.communication沟通
67.flowchart 流程图
68.reperformance of internal control 重新执行
69.audit evidence 审计证据
猪肉的功效与作用70.substantive procedures 实质性程序
71.asrtions认定
72.esistence存在
73.occurrence发生
74.completeness完整性
75.rightsand obligations 权利和义务
76.valuationand allocation 计价和分摊
77.cutoff截止
78.accuracy准确性
79.classification分类
80.inspection检查
81.supervision of counting 监盘
82.obrvation观察
83.confirmation函证
84.computation计算
85.analytical procedures 分析程序
86.vouch核对
87.trace追查
88.audit sampling 审计抽样
89.error误差
90.expected error 预期误差
91.population总体
92.sampling risk 抽样风险
93.non-sampling risk 非抽样风险
94.sampling unit 抽样单位
95.statistical sampling 统计抽样
96.tolerable error 可容忍误差
97.therisk of under reliance 信赖不足风险
98.therisk of over reliance 信赖过度风险
99.therisk of incorrect rejection 误拒风险
100.the risk of incorrect acceptance 误受风险
101.working trial balance 试算平衡表
102.indexand cross-referencing 索引和交叉索引 饮食日记
103.cashreceipt 现金收入
104.cash disburment 现金支出
105.bank statement 银行对账单
106.bank reconciliation 银行存款余额调节表
107.balance sheet date 资产负债表日
108realizable value 可变现净值
109.store room仓库
110.sale 硬币歌词invoice 销售发票
111.price list 价目表
112.positive confirmation request 积极式询证函
ative confirmation request 消极式询证函
114.purcha requisition 请购单
iving report 验收报告
ss margin 毛利
117.manufacturing什么品牌运动鞋好 overhead 制造费用
118.material requisition 领料单
1989属什么119.inventory-taking存货盘点
120.bond certificate 债券
121.stock certificate 股票
122.audit report 审计报告
ity被审计单位
124.addre 情绪能力of the audit report 审计报告的收件人
125.unqualified opinion 无保留意见
126.qualified opinion 保留意见
127.disclaimer of opinion 无法表示意见
128.adver opinion 否定意见
审计词汇
审计法 Audit Law, Audit Act
审计法实施条例 the Implementary Rules of the Audit law
审计标准 audit criteria，audit standard
审计准则 auditing standard
审计原则 auditing principles
审计手册 audit manual
公认审计准则 Generally Accepted Auditing Standards
审计法律规范 audit laws and regulations
审计体制 audit system
审计权限 audit purview； audit jurisdiction；audit mandate
审计职责 audit responsibility
审计监督 audit supervision； supervision through auditing
