1.audit 审计 4;"^1 $
2.attestation =B4,H=7Spf
鉴证 !`5[(lm
3.credibility lOIBX@K E
可信赖程度 T=r-6e
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4.audit of financial statements 财务报表审计 ~^d. zIN!
5.agreed-upon procedures 执行商定程序 ~3byAL
6.high levels of assurance 高水平保证 O@JgVdgf
7.compilation 编制 H`u8}{7
8.reliability 可靠性 z'@j9vT
9.relevance 相关性
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10.professional skepticism 职业谨慎 5/x"!Jk
11.objectivity 客观性 AA][}lU:5
12. professional competence 专业胜任能力 +5J "G/f
13.Senior/CPA-in-charge 项目经理 g8^\|
14.audit engagement letter 业务约定书 7sP;+G
15.recurring audit 连续审计 GC?X>AC:
16.the client 委托人 FTM(y CN
17.change CPA 更换注册会计师 `nBCCz'Y!
18.the existing CPA 现任注册会计师 &qw7BuF
19.the successor CPA 后任注册会计师 sYV7t*l
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 .d<
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22.expert 专家 gcYx-gA}
23.the board of directors 董事会 ,w~0U
24.knowledge of the entity‘ s business 了解被审计单位情况 Y.I-hl1<r
25.assess material misstatement risks评估重大错报风险 iku8T*&uc
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 }e3M5LI1L
27.a general knowledge of ————- 初步了解―――的情况 o
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28.a more knowledge of—————— 进一步了解的情况 RjS;Ck@;
29.the prior year‘s working papers 以前年度工作底稿 ,#3}TDC
30.minutes of meeting 会议纪要 Ol ,;BZHc\
31.business risks 经营风险 <S~_|Y*v
32.appropriateness 适当性 V:F;Nq%+j
33.accounting estimate 会计估计 (;u tiupW
34.management representations 管理层声明 Y"
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35.going concern assumption 持续经营假设 =H*}{'#
36.audit plan 审计计划 Enee\!@v
37.significant audit areas 重点审计领域 5,=Yi$x
38.error 错误 !:e|M|T'I*
39.fraud舞弊 9k\`3SE
40.modified or additional procedures 修改或追加审计程序 b?Wg|D
41.misappropriation of assets 侵占资产 ?wE@9g A
42.transactions without substance 虚假交易 [?)=3Pp
43.unusual pressures 异常压力 X!5N2x
44.the suspected noncompliance 涉嫌存在违法行为 M=[ /v/M=
45.materialiy 重要性 ;9r
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46.exceed the materiality level 超过重要性水平 pAS!;t=n,
47.approach the materiality level 接近重要性水平 F-}-/N]o
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48.an acceptably low level 可接受水平 TJ(P TB;
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 MWf ]U
50.misstatements or omissions 错报或漏报 kN uDoo]z
51.aggregate 总计 8f>=.O*)
52.subsequent events 期后事项 UnNvlkjq9
53.adjust the financial statements 调整财务报表 yu"Ii-9z
54.perform additional audit procedures 实施追加的审计程序 dDH
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55.audit risk 审计风险 T!$7:% D
56.detection risk 检查风险 =jD[A>3I
57.inappropriate audit opinion 不适当的审计意见 C("PCD
58.material misstatement 重大的错报 :PtpIVAosg
59.tolerable misstatement 可容忍错报 Mr
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60.the acceptable level of detection risk 可接受的检查风险 8?] :>
61.assessed level of material misstatement risk 重大错报风险的评估水平 T=cSTS!P;q
62.simall business 小规模企业 ln.kEhQ3B
63.accounting system 会计系统 Vzy]N6QT{
64.test of control 控制测试 GypZ!)1
65.walk-through test 穿行测试 Mq) n=M
66.communication 沟通 Myss$gt}
67.flow chart 流程图 j&E4|g (
68.reperformance of internal control 重新执行 K#M
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69.audit evidence 审计证据 .lu:S;JSnS
70.substantive procedures 实质性程序 \3K 6NA!L
71.assertions 认定 J*6I@_{/U
72.esistence 存在 ZCPK{Ru QE
73.occurrence 发生 /uI/8>p(
74.completeness 完整性 Wu)ATs}
75.rights and obligations 权利和义务 AIsM:sV]
76.valuation and allocation 计价和分摊 1!/+~J[
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77.cutoff 截止 7=XQgbY/
78.accuracy 准确性 q!W~>c!
79.classification 分类 nPq\J~M
80.inspection 检查 .;WJ(kB\U
81.supervision of counting 监盘 Fk D
82.observation 观察 "@B!5s0
83.confirmation 函证 S-Va_t$
84.computation 计算 "FQh^+
85.analytical procedures 分析程序 kF'^!Hp
86.vouch 核对 IWu^a w
87.trace 追查 o^~6RZ
88.audit sampling 审计抽样 qx
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89.error 误差 etf ft8
90.expected error 预期误差 K-wjQ|*1
91.population 总体 l^xkXj
92.sampling risk 抽样风险 322W"qduTZ
93.non- sampling risk 非抽样风险 q?z6|]M|u
94.sampling unit 抽样单位 x6HebIR+
95.statistical sampling 统计抽样 FcIH<_r
96.tolerable error 可容忍误差 B%
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97.the risk of under reliance 信赖不足风险 ]SrKe-*:U
98.the risk of over reliance 信赖过度风险 (Wr;:3i
99.the risk of incorrect rejection 误拒风险 Wy#`*h,
100. the risk of incorrect acceptance 误受风险 6bnAVTL5
101.working trial balance 试算平衡表 d_J?i]AP|'
102.index and cross-referencing 索引和交叉索引 cNC\w%
103.cash receipt 现金收入 567ot|cc
104.cash disbursement 现金支出 M
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105.bank statement 银行对账单 )xQxc.
106.bank reconciliation 银行存款余额调节表 1hZM))
107.balance sheet date 资产负债表日 "W6nW
108.net realizable value 可变现净值 *wt y
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109.storeroom 仓库 g|<)J-`Q
110.sale invoice 销售发票 qU8UKI P
111.price list 价目表 6uDA{[OH
112.positive confirmation request 积极式询证函 ]wne2 WXE
113.negative confirmation request 消极式询证函 7 g ]]>
114.purchase requisition 请购单 *B
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115.receiving report 验收报告 +lJuF/sS8m
116.gross margin 毛利 @usQ*k
117.manufacturing overhead 制造费用 ([|5(Omd\
118.material requisition 领料单 e"r'z
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119.inventory-taking 存货盘点 N(vbo
120.bond certificate 债券 %W"\
121.stock certificate 股票 U]vNcQj
122.audit report 审计报告 yE9JMi0
123.entity 被审计单位 ;YZw{|gsh
124.addressee of the audit report 审计报告的收件人 dMGu9k~u
125.unqualified opinion 无保留意见 CcY.8|HT
126.qualified opinion 保留意见 i`&