1.audit 审计 k&,~qoU
2.attestation r]b_@hT',
鉴证 %`r?c<P}
3.credibility
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可信赖程度 H[S%J3JI
4.audit of financial statements 财务报表审计 T~Gvp0r}h
5.agreed-upon procedures 执行商定程序 %O! v"Xh
6.high levels of assurance 高水平保证 hRK/T7v
7.compilation 编制 A1.7O
8.reliability 可靠性 "x 3lQ
9.relevance 相关性 cVv;Jn
10.professional skepticism 职业谨慎 X)7x<?DAy
11.objectivity 客观性 {\c(ls{
12. professional competence 专业胜任能力 ~ xft
13.Senior/CPA-in-charge 项目经理 [%77bv85.G
14.audit engagement letter 业务约定书 P] UJ0b
15.recurring audit 连续审计 $
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16.the client 委托人 L#+q]j+
17.change CPA 更换注册会计师 my4giC2a
18.the existing CPA 现任注册会计师 o]; [R
19.the successor CPA 后任注册会计师 p2DrEId
20.the preceding CPA前任注册会计师 9983aFam
21.issue the audit report 出具审计报告 >hk=VyU;
22.expert 专家 QA5QweL
23.the board of directors 董事会 FRg^c
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24.knowledge of the entity‘ s business 了解被审计单位情况 >rJnayLF
25.assess material misstatement risks评估重大错报风险 v?&
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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 n&-qaoNl
27.a general knowledge of ————- 初步了解―――的情况 Z; A`oKd
28.a more knowledge of—————— 进一步了解的情况 ev#;t@^
29.the prior year‘s working papers 以前年度工作底稿 x)rM/Kq
30.minutes of meeting 会议纪要 <xgTS[k
31.business risks 经营风险 ~~SwCXZ+b^
32.appropriateness 适当性 v(EEG/~
33.accounting estimate 会计估计 @>E2?CV
34.management representations 管理层声明 \Dd-Xn_b
35.going concern assumption 持续经营假设 4*e0 hWp
36.audit plan 审计计划 B:!W$<
37.significant audit areas 重点审计领域 ~[\_N\rm
38.error 错误 u"d~!j1
39.fraud舞弊 oE(7v7iY
40.modified or additional procedures 修改或追加审计程序 L7VG`h;
41.misappropriation of assets 侵占资产 O }(VlR2
42.transactions without substance 虚假交易 lsy?Ac
43.unusual pressures 异常压力 K9OYri^TQ
44.the suspected noncompliance 涉嫌存在违法行为 qeL5D*
45.materialiy 重要性 .R9IL-3fO
46.exceed the materiality level 超过重要性水平 m<0
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47.approach the materiality level 接近重要性水平 XI
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48.an acceptably low level 可接受水平 gMaN)ESqd4
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 il \$@Bn
50.misstatements or omissions 错报或漏报 j&
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51.aggregate 总计 C@bm
52.subsequent events 期后事项 uU:CR>=AKW
53.adjust the financial statements 调整财务报表 '*?WU_L(g
54.perform additional audit procedures 实施追加的审计程序 Hrz f'a|^
55.audit risk 审计风险 5JLu2P
56.detection risk 检查风险 -$WYj"
57.inappropriate audit opinion 不适当的审计意见 @)-$kk*
58.material misstatement 重大的错报 <~n$1aA
59.tolerable misstatement 可容忍错报 m
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60.the acceptable level of detection risk 可接受的检查风险 d\ ~QBr?
61.assessed level of material misstatement risk 重大错报风险的评估水平 bf!M#QOk?
62.simall business 小规模企业 ijdXU8
63.accounting system 会计系统 >B2q+tA
64.test of control 控制测试 d\FJFMW*9
65.walk-through test 穿行测试 Ce")[<:
66.communication 沟通 gF5a5T,
67.flow chart 流程图 8kIR y
68.reperformance of internal control 重新执行 EB_NK
69.audit evidence 审计证据 }-o{ASC#
70.substantive procedures 实质性程序 !ZI7&r`u;
71.assertions 认定 Wxbq)Z[V
72.esistence 存在 K.z64/H:
73.occurrence 发生 {nvLPUL
74.completeness 完整性 3RR_fmMT)
75.rights and obligations 权利和义务 jvV9eA:zl
76.valuation and allocation 计价和分摊 N]<!j$pOz
77.cutoff 截止 {!K-E9_,S
78.accuracy 准确性 wu4NLgkE
79.classification 分类 {M?vBgR\B
80.inspection 检查 q=DN
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81.supervision of counting 监盘 Cc, `}SP
82.observation 观察 ]+m/;
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83.confirmation 函证 PGARXw+
84.computation 计算 %O<%
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85.analytical procedures 分析程序 T1r3=Y4
86.vouch 核对 Qo1eXMW
87.trace 追查 hAjM1UQ,Y
88.audit sampling 审计抽样 !xKJE:4/,m
89.error 误差 %Jf<l&K.`
90.expected error 预期误差 &V<W>Y>|l*
91.population 总体 >"@?ir
92.sampling risk 抽样风险 1<h>B:
93.non- sampling risk 非抽样风险 [M%9_CfZOy
94.sampling unit 抽样单位 Z-B%'/.
95.statistical sampling 统计抽样 B=@ jW z"
96.tolerable error 可容忍误差 f(eQ+0D
97.the risk of under reliance 信赖不足风险 gn{=%`[
98.the risk of over reliance 信赖过度风险 <soz#}e
99.the risk of incorrect rejection 误拒风险 ~-83Q5/[
100. the risk of incorrect acceptance 误受风险 wM_
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101.working trial balance 试算平衡表 ;=< ^0hxer
102.index and cross-referencing 索引和交叉索引 w?,M}=vg
103.cash receipt 现金收入 0K-*WQ*#9
104.cash disbursement 现金支出 C P3<1~
105.bank statement 银行对账单 i#%a- I:M
106.bank reconciliation 银行存款余额调节表 \M"UmSB o
107.balance sheet date 资产负债表日 OGrBUP
108.net realizable value 可变现净值 `:eViVl6e
109.storeroom 仓库 )*5G">) )p
110.sale invoice 销售发票 u<n`x6gL
111.price list 价目表 $j5,%\4<
112.positive confirmation request 积极式询证函 tyDY'W\]
113.negative confirmation request 消极式询证函 T'fcc6D5p
114.purchase requisition 请购单 bhs(Qz
x
115.receiving report 验收报告 %G@5!|J
116.gross margin 毛利 b`_w])Y@
117.manufacturing overhead 制造费用 "|m|E/Z-9
118.material requisition 领料单 sgr=w+",Q
119.inventory-taking 存货盘点 a0*2) uL}
120.bond certificate 债券 Oc&),ru2l
121.stock certificate 股票 M]-VHI[&W
122.audit report 审计报告 ==cd>03()
123.entity 被审计单位 w&BGJYI
124.addressee of the audit report 审计报告的收件人 1|?
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125.unqualified opinion 无保留意见 3qQUpm+
126.qualified opinion 保留意见 &l