1.audit 审计 Eh/Z4pzT
2.attestation *MZa|Xy
鉴证 xjg(}w
3.credibility 5 p! rZ
可信赖程度 Tt\G
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4.audit of financial statements 财务报表审计 ?S~j2 J]
5.agreed-upon procedures 执行商定程序 hYE
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6.high levels of assurance 高水平保证 HMPb
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7.compilation 编制 vZ/Bzy@|
8.reliability 可靠性
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9.relevance 相关性 oeIza<:=R
10.professional skepticism 职业谨慎 xJ|_R,>.H
11.objectivity 客观性 :|PgGhW
12. professional competence 专业胜任能力 CKr5L
13.Senior/CPA-in-charge 项目经理 CH+mzy
14.audit engagement letter 业务约定书 DRuG5| {I:
15.recurring audit 连续审计 ,RIC _26
16.the client 委托人 QeNN*@
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17.change CPA 更换注册会计师 _0E KE
18.the existing CPA 现任注册会计师 ?5jq)xd2
19.the successor CPA 后任注册会计师 ]@9ZUtU,;N
20.the preceding CPA前任注册会计师 .p$tb2
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21.issue the audit report 出具审计报告 P&}J(;Lbl
22.expert 专家 PiZU_~A
23.the board of directors 董事会 d@e2+3<
24.knowledge of the entity‘ s business 了解被审计单位情况 P1I L]
25.assess material misstatement risks评估重大错报风险 {'$+?V"&
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 y;xY74Nq
27.a general knowledge of ————- 初步了解―――的情况 d}--}&r
28.a more knowledge of—————— 进一步了解的情况 xmNs<mz
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 Dwuao`~Xm
31.business risks 经营风险 "z9 p(|oZ
32.appropriateness 适当性 br4?_,
33.accounting estimate 会计估计 gjDxgNpa
34.management representations 管理层声明 ?:+sjHzXT
35.going concern assumption 持续经营假设 Z|6,*XEc
36.audit plan 审计计划 O#72h]
37.significant audit areas 重点审计领域 qEajT"?
38.error 错误 hG8<@
39.fraud舞弊 G e+T[
40.modified or additional procedures 修改或追加审计程序 f S-PM3
41.misappropriation of assets 侵占资产 cbaa*qoU
42.transactions without substance 虚假交易 V
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43.unusual pressures 异常压力 Td,s"p>Vq
44.the suspected noncompliance 涉嫌存在违法行为 }C!g x6
45.materialiy 重要性 4I!g?Moh
46.exceed the materiality level 超过重要性水平 GiS:Nq`$(
47.approach the materiality level 接近重要性水平 N977F$Bo
48.an acceptably low level 可接受水平 (L'|n*Cr
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 r}i}4K[1
50.misstatements or omissions 错报或漏报 ,4H/>yPw
51.aggregate 总计 >vKOG@I
52.subsequent events 期后事项 ^\C Fke=
53.adjust the financial statements 调整财务报表 9>T5~C'*
54.perform additional audit procedures 实施追加的审计程序 Q%!Dk0-)
55.audit risk 审计风险 "< })X.t
56.detection risk 检查风险 ><i: P*ht
57.inappropriate audit opinion 不适当的审计意见 H7dT6`<~Y
58.material misstatement 重大的错报 W*r1Sy
59.tolerable misstatement 可容忍错报 J^y?nE(j
60.the acceptable level of detection risk 可接受的检查风险 0S2/,[-u+
61.assessed level of material misstatement risk 重大错报风险的评估水平 OWT|F0.1$k
62.simall business 小规模企业 -OXC;y
63.accounting system 会计系统 PWk\#dJN&
64.test of control 控制测试
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65.walk-through test 穿行测试 %WlTx&jSgE
66.communication 沟通 1\ Gxk&
67.flow chart 流程图 :JIJ!Xn)
68.reperformance of internal control 重新执行 5jAS1XG
69.audit evidence 审计证据 L L?
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70.substantive procedures 实质性程序 q
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71.assertions 认定 %&j\:X~A
72.esistence 存在 $8WWN} OC
73.occurrence 发生 z)Lw\H^/
74.completeness 完整性 2{<o1x,
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75.rights and obligations 权利和义务 _F},Wp:Oh
76.valuation and allocation 计价和分摊 lc\{47LwZ
77.cutoff 截止 $:RR1.Tv
78.accuracy 准确性 i
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79.classification 分类 2p~}<B
80.inspection 检查 @Yn+ir0>O
81.supervision of counting 监盘 U^8S@#1Q
82.observation 观察 H3LuRGe&2
83.confirmation 函证 yw1-4*$c
84.computation 计算 *vzEfmN:d
85.analytical procedures 分析程序 \,ne7G21j
86.vouch 核对 h"7~`!"~
87.trace 追查 54].
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88.audit sampling 审计抽样 foUB/&Ee
89.error 误差 055C1RV%
90.expected error 预期误差 {krBAz&
91.population 总体 +o?;7
92.sampling risk 抽样风险 ow{J;vFy\
93.non- sampling risk 非抽样风险 +ZOKfX
94.sampling unit 抽样单位 % {-r'Yi%
95.statistical sampling 统计抽样 Eq|5PE^7
96.tolerable error 可容忍误差 6MNr H
97.the risk of under reliance 信赖不足风险 WPAT\Al&AE
98.the risk of over reliance 信赖过度风险 G*_qqb{B
99.the risk of incorrect rejection 误拒风险 f,x;t-o+R
100. the risk of incorrect acceptance 误受风险 S~bhh&
101.working trial balance 试算平衡表 3Ak'Ue
102.index and cross-referencing 索引和交叉索引 >g
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103.cash receipt 现金收入 @C%6Wo4l3
104.cash disbursement 现金支出 4n"6<cO5q
105.bank statement 银行对账单 /
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106.bank reconciliation 银行存款余额调节表 }Ogb|8
107.balance sheet date 资产负债表日 w{ ;Sp?Os
108.net realizable value 可变现净值 v
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109.storeroom 仓库 nxB[To*P
110.sale invoice 销售发票 D|*yeS4>
111.price list 价目表 W1521:
112.positive confirmation request 积极式询证函 f `D(V-4
113.negative confirmation request 消极式询证函 et"Pb_-U
114.purchase requisition 请购单 u=tp80_
115.receiving report 验收报告 uW
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116.gross margin 毛利 zU0SlRFu
117.manufacturing overhead 制造费用 mFeR
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118.material requisition 领料单 Xmi~fie
119.inventory-taking 存货盘点 e{9~m
120.bond certificate 债券 Q :.i[
121.stock certificate 股票 K
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122.audit report 审计报告 na|sKE;{
123.entity 被审计单位 KK6fRtKv>q
124.addressee of the audit report 审计报告的收件人 =Z{jc
125.unqualified opinion 无保留意见 plp-[eKcD
126.qualified opinion 保留意见 :t<