1.audit 审计 z9w@-])
2.attestation ;f=:~go
鉴证 l2VO=RDiW
3.credibility E
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可信赖程度 gW/H#T,
4.audit of financial statements 财务报表审计 sn5N9=\+T
5.agreed-upon procedures 执行商定程序 +}m j6I
6.high levels of assurance 高水平保证 II>X6
7.compilation 编制 nz+o8L,
8.reliability 可靠性 45kMIh~~X
9.relevance 相关性 v bDw2
10.professional skepticism 职业谨慎 JO :m:
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11.objectivity 客观性 &=$8
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12. professional competence 专业胜任能力 \lKQDct. -
13.Senior/CPA-in-charge 项目经理 ~gI%
14.audit engagement letter 业务约定书 ,J}lyvkd
15.recurring audit 连续审计 Cf`UMQ a
16.the client 委托人 ;lYO)Z`3\
17.change CPA 更换注册会计师 9?,n+
18.the existing CPA 现任注册会计师 _&
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19.the successor CPA 后任注册会计师 Ql&P1|&
20.the preceding CPA前任注册会计师 YQQ!1hw
21.issue the audit report 出具审计报告 Vg:P@6s
22.expert 专家 }Q\yem
23.the board of directors 董事会 et9
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24.knowledge of the entity‘ s business 了解被审计单位情况 D|e 6$O5o
25.assess material misstatement risks评估重大错报风险 X@~sIUXx9
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 *\S>dhJ4
27.a general knowledge of ————- 初步了解―――的情况 Z:T4Z}4N
28.a more knowledge of—————— 进一步了解的情况 ?MpGzCPa
29.the prior year‘s working papers 以前年度工作底稿 cLR8U1k'
30.minutes of meeting 会议纪要 )B}]0`z:P
31.business risks 经营风险 {F@;45)o
32.appropriateness 适当性 -F8%U:2a
33.accounting estimate 会计估计 ,x{5,K.yWq
34.management representations 管理层声明 D|=QsWZI
35.going concern assumption 持续经营假设 Y Nq<%i!>
36.audit plan 审计计划 i3e|j(Gs4
37.significant audit areas 重点审计领域 Cs]xs9
38.error 错误 LR9'BUfFv
39.fraud舞弊 g^0
40.modified or additional procedures 修改或追加审计程序 R`1$z8$
41.misappropriation of assets 侵占资产 L {B#x@9tQ
42.transactions without substance 虚假交易 0HNe44oI+D
43.unusual pressures 异常压力 #e8CuS
44.the suspected noncompliance 涉嫌存在违法行为 TS
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45.materialiy 重要性 kY_UY~E
46.exceed the materiality level 超过重要性水平 ][?GJ"O+U
47.approach the materiality level 接近重要性水平 xFpJ#S&
48.an acceptably low level 可接受水平 jWU)y)$
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 NoKYHN^*w
50.misstatements or omissions 错报或漏报 BwEL\*$g
51.aggregate 总计 |9_e2OwH
52.subsequent events 期后事项 7XR[`Tn9<
53.adjust the financial statements 调整财务报表 l
54.perform additional audit procedures 实施追加的审计程序 {|rwIRe
55.audit risk 审计风险 VKR6 i
56.detection risk 检查风险 ?C $_?Qi
57.inappropriate audit opinion 不适当的审计意见 Pv0+`>):
58.material misstatement 重大的错报 4tu2%Og)?
59.tolerable misstatement 可容忍错报 ^8MgNVoJ)
60.the acceptable level of detection risk 可接受的检查风险 .S5&MNE
61.assessed level of material misstatement risk 重大错报风险的评估水平 ?^"S%Vb
62.simall business 小规模企业 JT_#>',
63.accounting system 会计系统 %"KBX~3+Kj
64.test of control 控制测试 wkIH<w|jb
65.walk-through test 穿行测试 aX~iY ~?_
66.communication 沟通 *{-XN
67.flow chart 流程图 r;Dl
68.reperformance of internal control 重新执行 WrG)&&d
69.audit evidence 审计证据 'E7|L@X"r
70.substantive procedures 实质性程序 |f
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71.assertions 认定 l[.pI];T
72.esistence 存在 99ZQlX
73.occurrence 发生 |UlScUI,
74.completeness 完整性 5k\61(*s
75.rights and obligations 权利和义务 Ql\GL"
76.valuation and allocation 计价和分摊 ,$*IJeKx
77.cutoff 截止 -AffKo
78.accuracy 准确性 Fe/*U4xU
79.classification 分类 ;XTP^W!6f
80.inspection 检查 ]0O pd
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81.supervision of counting 监盘 HZP`u >.
82.observation 观察 sXfx[)T<
83.confirmation 函证 ;ga~ae=Fg
84.computation 计算 kj-Sd^
85.analytical procedures 分析程序 Y)!5Z.K
86.vouch 核对 XS1>ti|<
87.trace 追查 : 0%V:B
88.audit sampling 审计抽样 BGA.8qWR4
89.error 误差 n\P{Mc
90.expected error 预期误差 (^6SF>'
91.population 总体 )fC^h=Qp
92.sampling risk 抽样风险 RQh4RUm
93.non- sampling risk 非抽样风险 QiZThAe
94.sampling unit 抽样单位 +1cK (Si
95.statistical sampling 统计抽样 \.*aC)
96.tolerable error 可容忍误差 R_Z
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97.the risk of under reliance 信赖不足风险 D vK}UAj=
98.the risk of over reliance 信赖过度风险 my*/MC^O
99.the risk of incorrect rejection 误拒风险 &1VC0"YJWy
100. the risk of incorrect acceptance 误受风险 mk0rAN
101.working trial balance 试算平衡表 l9SbuT$U
102.index and cross-referencing 索引和交叉索引 (IEtjv}D
103.cash receipt 现金收入 [1Vh3~>J6
104.cash disbursement 现金支出 ?p}m[9@
105.bank statement 银行对账单 IJs`3?
106.bank reconciliation 银行存款余额调节表 D+k5e=
107.balance sheet date 资产负债表日 yuhSP{pv'
108.net realizable value 可变现净值 Z$+0gm\Cnw
109.storeroom 仓库 ^Ji5)c
110.sale invoice 销售发票 jT'1k[vJj
111.price list 价目表 O@EpRg
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112.positive confirmation request 积极式询证函 sYp@.?Tz
113.negative confirmation request 消极式询证函 c"fnTJXr79
114.purchase requisition 请购单 A3h[VnuG,
115.receiving report 验收报告 y&SueU=
116.gross margin 毛利 %pV/(/Q
117.manufacturing overhead 制造费用 OHH wcJ 7N
118.material requisition 领料单 ~xzRx$vU
119.inventory-taking 存货盘点 >0u
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120.bond certificate 债券 Pirc49c
121.stock certificate 股票 QZzi4[-as
122.audit report 审计报告 Rb\\6BU0
123.entity 被审计单位 4egq Y0A
124.addressee of the audit report 审计报告的收件人 Z.rKV}yjY
125.unqualified opinion 无保留意见 +e4o~p
126.qualified opinion 保留意见 ZG<