1.audit 审计 kD.KZV
2.attestation 5@&{%99
鉴证 4_&+]S
3.credibility Z?"f#
可信赖程度
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4.audit of financial statements 财务报表审计 c4i%9E+Af
5.agreed-upon procedures 执行商定程序 ]R?{9H|jwE
6.high levels of assurance 高水平保证 "Di8MMGOY
7.compilation 编制 i0/RvrLc
8.reliability 可靠性 TcEvUZJ"
9.relevance 相关性 3I):W9$Qp
10.professional skepticism 职业谨慎 gR\-%<42
11.objectivity 客观性 Ww)p&don
12. professional competence 专业胜任能力 :Y)jf
13.Senior/CPA-in-charge 项目经理 DITo.PU
14.audit engagement letter 业务约定书 3 jR I@
15.recurring audit 连续审计 fWk,k*Z 9
16.the client 委托人 o4PJ9x5R!
17.change CPA 更换注册会计师 ky#5 G-X
18.the existing CPA 现任注册会计师 AS?
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19.the successor CPA 后任注册会计师 ?_V&~?r
20.the preceding CPA前任注册会计师 1=U NA :t<
21.issue the audit report 出具审计报告 ]:_s7v
22.expert 专家 ($or@lfs
23.the board of directors 董事会 c0 aXOG^
24.knowledge of the entity‘ s business 了解被审计单位情况 cN 3 !wE
25.assess material misstatement risks评估重大错报风险 { i#z <ttu
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 hteAuz4H
27.a general knowledge of ————- 初步了解―――的情况 ~;S
28.a more knowledge of—————— 进一步了解的情况 w]O [{3"
29.the prior year‘s working papers 以前年度工作底稿 # AO?<L
30.minutes of meeting 会议纪要 ^I y'G
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31.business risks 经营风险
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32.appropriateness 适当性 iO@UzD #v
33.accounting estimate 会计估计 oT0TbZu%
34.management representations 管理层声明 ?[VL
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35.going concern assumption 持续经营假设 `p'682x I
36.audit plan 审计计划 euiP<[|h=
37.significant audit areas 重点审计领域 HE|XDcYO
38.error 错误 &,8F!)[9
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 a${<~M
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41.misappropriation of assets 侵占资产 aM7=>
42.transactions without substance 虚假交易 q/#p ol
43.unusual pressures 异常压力 f1w_ Cl
44.the suspected noncompliance 涉嫌存在违法行为 Q5 xQ5Le
45.materialiy 重要性 VS jt|F)t
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 4H4ui&|7u6
48.an acceptably low level 可接受水平
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Aw$+Ew[8 2
50.misstatements or omissions 错报或漏报 ng hpWODq
51.aggregate 总计 cXod43
52.subsequent events 期后事项 Us2I
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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 = n<Lbl(7
55.audit risk 审计风险 ?
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56.detection risk 检查风险 1Eh6ti
57.inappropriate audit opinion 不适当的审计意见 8_Nyy/K#F
58.material misstatement 重大的错报 0PD=/fh[
59.tolerable misstatement 可容忍错报 MAQ(PIc>T
60.the acceptable level of detection risk 可接受的检查风险 ). 3riR
61.assessed level of material misstatement risk 重大错报风险的评估水平 ,n3e8qd
62.simall business 小规模企业 XY^]nm-{I
63.accounting system 会计系统 .]w=+~ h
64.test of control 控制测试 rU9z? (
65.walk-through test 穿行测试 +3F%soum95
66.communication 沟通 aqEmF
67.flow chart 流程图 8+@j %l j
68.reperformance of internal control 重新执行 }0V aZ<j
69.audit evidence 审计证据 Dbu>rESz
70.substantive procedures 实质性程序 oJ ?,X^~_
71.assertions 认定 bRD-[)
72.esistence 存在 @1N .;]|
73.occurrence 发生 XR_Gsb %l
74.completeness 完整性 74r$)\q
75.rights and obligations 权利和义务 H~
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76.valuation and allocation 计价和分摊 N
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77.cutoff 截止 C2 {*m{
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78.accuracy 准确性 i__f%j `!W
79.classification 分类 UZpQ%~/
80.inspection 检查 bae;2| w
81.supervision of counting 监盘 s}F.D^^G
82.observation 观察 m6uFmU*<M}
83.confirmation 函证 `a `>Mtl
84.computation 计算 o~7D=d?R
85.analytical procedures 分析程序 I(H9 -!&
86.vouch 核对 "`N A g
87.trace 追查 @jCM
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88.audit sampling 审计抽样 rf+Z0C0WYi
89.error 误差 h
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90.expected error 预期误差 eLIZ<zzW0}
91.population 总体 B$M4f7
92.sampling risk 抽样风险 :nOI|\ rC
93.non- sampling risk 非抽样风险 H<3:1*E
94.sampling unit 抽样单位 V |G*9^Y
95.statistical sampling 统计抽样 KM"BHaSkF
96.tolerable error 可容忍误差 V :/v
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97.the risk of under reliance 信赖不足风险 6 2#@Y-5
98.the risk of over reliance 信赖过度风险 xXlx}C
99.the risk of incorrect rejection 误拒风险 ,BFw-A
100. the risk of incorrect acceptance 误受风险 2@W`OW Njm
101.working trial balance 试算平衡表 Rl&nR$#
102.index and cross-referencing 索引和交叉索引 NL,6<ZOon,
103.cash receipt 现金收入 .k$Yleg
104.cash disbursement 现金支出 K~4bT=
105.bank statement 银行对账单 *zQhTYY
106.bank reconciliation 银行存款余额调节表 x_ t$*
107.balance sheet date 资产负债表日 >0_{80bd O
108.net realizable value 可变现净值 lid0
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109.storeroom 仓库 osc A\r
110.sale invoice 销售发票 pk`5 RDBu
111.price list 价目表 8DX5bB
112.positive confirmation request 积极式询证函 ep4?;Qmho
113.negative confirmation request 消极式询证函 V-3
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114.purchase requisition 请购单 d3\KUR^
115.receiving report 验收报告 # [
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116.gross margin 毛利 W[
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117.manufacturing overhead 制造费用 4
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118.material requisition 领料单 >{l
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119.inventory-taking 存货盘点 k!bG
