1.audit 审计 ) u
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2.attestation f:hsE
鉴证 Al-;-t#Dc
3.credibility nEgDwJ<wl
可信赖程度 o +KDK{MD
4.audit of financial statements 财务报表审计 n4%ZR~9WH
5.agreed-upon procedures 执行商定程序 "`q:
6.high levels of assurance 高水平保证 HmQ.'
7.compilation 编制 .,+TpPkc
8.reliability 可靠性 _`- trE.
9.relevance 相关性 ":!7R<t
10.professional skepticism 职业谨慎 0tb%h[%,M
11.objectivity 客观性 RJhafUJ zH
12. professional competence 专业胜任能力 PqDffZ^z
13.Senior/CPA-in-charge 项目经理 aTL u7C\-e
14.audit engagement letter 业务约定书 ZlG|U]mM5
15.recurring audit 连续审计 l>){cI/D#
16.the client 委托人 |S0nR<x-M
17.change CPA 更换注册会计师 Ql8s7 %
18.the existing CPA 现任注册会计师 kVeR{i<*(
19.the successor CPA 后任注册会计师 p()#+Xy
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 OAw- -rl
22.expert 专家 "kS!
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23.the board of directors 董事会 dgp1 B\
24.knowledge of the entity‘ s business 了解被审计单位情况 'L$}!H1y
25.assess material misstatement risks评估重大错报风险 @]F1J
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 h'm-]v
27.a general knowledge of ————- 初步了解―――的情况 ms%RNxU4:
28.a more knowledge of—————— 进一步了解的情况 qEJ#c
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29.the prior year‘s working papers 以前年度工作底稿 0Fc^c[
30.minutes of meeting 会议纪要 }N,$4h9Dj
31.business risks 经营风险 ` G-V
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32.appropriateness 适当性 Qo$j'|lD
33.accounting estimate 会计估计 dn1Fwy.
34.management representations 管理层声明 c$P68$FB
35.going concern assumption 持续经营假设 A29R5
36.audit plan 审计计划 fPBJ%SZ
37.significant audit areas 重点审计领域 Nbvs_>N
38.error 错误 {16]8-pe
39.fraud舞弊 bGtS
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40.modified or additional procedures 修改或追加审计程序 ,[UK32KWI
41.misappropriation of assets 侵占资产 m xEni
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42.transactions without substance 虚假交易 +oev NM
43.unusual pressures 异常压力 Kg6[
44.the suspected noncompliance 涉嫌存在违法行为 Mj<T+Ohz
45.materialiy 重要性 'B\7
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46.exceed the materiality level 超过重要性水平 SU
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47.approach the materiality level 接近重要性水平 d+o.J",E
48.an acceptably low level 可接受水平 NpLZ
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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 E^4}l2m_
50.misstatements or omissions 错报或漏报 8yDe{
51.aggregate 总计 qd<-{
52.subsequent events 期后事项 lx\9 Y 8
53.adjust the financial statements 调整财务报表 K
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54.perform additional audit procedures 实施追加的审计程序 9T#${NK
55.audit risk 审计风险 Lm3~< vP1e
56.detection risk 检查风险 ^V7'S<
57.inappropriate audit opinion 不适当的审计意见 )lZoXt_
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58.material misstatement 重大的错报 Q].p/-[(
59.tolerable misstatement 可容忍错报 u
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60.the acceptable level of detection risk 可接受的检查风险 !rsGCw!Pg
61.assessed level of material misstatement risk 重大错报风险的评估水平 nq5qUErew
62.simall business 小规模企业 lc[)O3,,B
63.accounting system 会计系统 WCD)yTg:ES
64.test of control 控制测试 pf$gv
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65.walk-through test 穿行测试 aY-7K._</
66.communication 沟通 )_olJCdaP^
67.flow chart 流程图 ("KtJ
68.reperformance of internal control 重新执行 $uUR@l
69.audit evidence 审计证据 \2))c@@%
70.substantive procedures 实质性程序 ey@ccc*sZ9
71.assertions 认定 fSF_O}kLp
72.esistence 存在 f]48-X,^6
73.occurrence 发生 Qo~|[]GE
74.completeness 完整性 U'aJCM
75.rights and obligations 权利和义务 Ge7Uety
76.valuation and allocation 计价和分摊 WZM
77.cutoff 截止 i_(6}Y&
78.accuracy 准确性 0[]) wl
79.classification 分类 `gAW5 i-z5
80.inspection 检查 |Kb
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81.supervision of counting 监盘 .XT]\'vW
82.observation 观察 zfw=U
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83.confirmation 函证 AO238RC!:
84.computation 计算 $0Ys{m
85.analytical procedures 分析程序 o~7D=d?R
86.vouch 核对 Du #>y!
87.trace 追查 k+BY 3a
88.audit sampling 审计抽样 -}u1ZEND
89.error 误差 zY9CoadZ
90.expected error 预期误差 Ihp
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91.population 总体 [}HS[($
92.sampling risk 抽样风险 2<9&OL
93.non- sampling risk 非抽样风险 3Cgv($xl&
94.sampling unit 抽样单位 N[A9J7}_R
95.statistical sampling 统计抽样 l
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96.tolerable error 可容忍误差 3rBID
97.the risk of under reliance 信赖不足风险 2HO2
98.the risk of over reliance 信赖过度风险 ~BiLzT1,
99.the risk of incorrect rejection 误拒风险 OS-k_l L
100. the risk of incorrect acceptance 误受风险 ,BFw-A
101.working trial balance 试算平衡表 2@W`OW Njm
102.index and cross-referencing 索引和交叉索引 Rl&nR$#
103.cash receipt 现金收入 pgQ^w0BQV
104.cash disbursement 现金支出 .k$Yleg
105.bank statement 银行对账单 K~4bT=
106.bank reconciliation 银行存款余额调节表 *zQhTYY
107.balance sheet date 资产负债表日 OLo?=1&;;
108.net realizable value 可变现净值 >0_{80bdO
109.storeroom 仓库 lid0
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110.sale invoice 销售发票 osc A\r
111.price list 价目表 Hy5 6@jW+E
112.positive confirmation request 积极式询证函 CaV@<T
113.negative confirmation request 消极式询证函 g&{CEfw&
114.purchase requisition 请购单 a6@k*9D>
115.receiving report 验收报告 G5%k.IRz
116.gross margin 毛利 Fi/`3A@68
117.manufacturing overhead 制造费用 |ZC'
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118.material requisition 领料单 T"t.t%(8
119.inventory-taking 存货盘点 E@EP9X
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120.bond certificate 债券 k<