1.audit 审计 BU4IN$d0Po
2.attestation e&2,cQRFV
鉴证 hv?T}E
3.credibility }6BXa
可信赖程度 7{
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4.audit of financial statements 财务报表审计 L N
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5.agreed-upon procedures 执行商定程序 ; o
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6.high levels of assurance 高水平保证 kG{};Vm
7.compilation 编制 3tCTPZy
8.reliability 可靠性 /a<UKh:A[
9.relevance 相关性 [*Ai@:F
10.professional skepticism 职业谨慎 z HvE_-
11.objectivity 客观性 y631;dU
12. professional competence 专业胜任能力 <ch}]-_
13.Senior/CPA-in-charge 项目经理 ;[UI]?A%
14.audit engagement letter 业务约定书 j}tM0Ug.U
15.recurring audit 连续审计 IG# wY
16.the client 委托人 $,J}w%A
17.change CPA 更换注册会计师 m [^)Q9o}
18.the existing CPA 现任注册会计师 4].o:d;`/
19.the successor CPA 后任注册会计师 vBO Y[
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20.the preceding CPA前任注册会计师 oe.Jm#?2.
21.issue the audit report 出具审计报告 e@
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22.expert 专家 tk R~(h
23.the board of directors 董事会 sT"ICoo
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24.knowledge of the entity‘ s business 了解被审计单位情况 2J{vfF
25.assess material misstatement risks评估重大错报风险 K!Fem6R
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 X'<RqvDc5
27.a general knowledge of ————- 初步了解―――的情况 $~G5s<r
28.a more knowledge of—————— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 `kxC#
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30.minutes of meeting 会议纪要 k(pJVez
31.business risks 经营风险 E0Q6Ryn
32.appropriateness 适当性 xGQP*nZ
33.accounting estimate 会计估计 #O!
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34.management representations 管理层声明 7%EIn9P
35.going concern assumption 持续经营假设 0 K#|11r
36.audit plan 审计计划 }~|`h1JF
37.significant audit areas 重点审计领域 g-
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38.error 错误 (*P`
39.fraud舞弊 =
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40.modified or additional procedures 修改或追加审计程序 B )[RIs
41.misappropriation of assets 侵占资产 l^ay*H
42.transactions without substance 虚假交易 O|+ZEBP
43.unusual pressures 异常压力 l[IL~
44.the suspected noncompliance 涉嫌存在违法行为 =1,!EkG
45.materialiy 重要性 )I3E
46.exceed the materiality level 超过重要性水平 |9%~z0
47.approach the materiality level 接近重要性水平 f.uuXK
48.an acceptably low level 可接受水平 =WUL%MfW
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 fo+s+Q|Y
50.misstatements or omissions 错报或漏报 2,q*8=?{6P
51.aggregate 总计 u-|%K.A
52.subsequent events 期后事项 ^7/v[J<<
53.adjust the financial statements 调整财务报表 s`H|o'0
54.perform additional audit procedures 实施追加的审计程序 n]Yz
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55.audit risk 审计风险 eu" m0Q
56.detection risk 检查风险 $(;Ts)P
57.inappropriate audit opinion 不适当的审计意见 5I2 h(Td
58.material misstatement 重大的错报 $3l#eKZA
59.tolerable misstatement 可容忍错报 e-P{)L<s5
60.the acceptable level of detection risk 可接受的检查风险 T@.+bD
61.assessed level of material misstatement risk 重大错报风险的评估水平 ?_d>-NC
62.simall business 小规模企业 :AFW= e@<
63.accounting system 会计系统 I+;e#v,%U
64.test of control 控制测试 ;Us6:}s
65.walk-through test 穿行测试 o.NU"$\?
66.communication 沟通 MYvz%7
67.flow chart 流程图 ^i#0aq2}
68.reperformance of internal control 重新执行 ^|.T\
69.audit evidence 审计证据 1="]'!2Is
70.substantive procedures 实质性程序 z+;$cfN
71.assertions 认定 g2TK(S|#
72.esistence 存在 BM:p)%Pv#P
73.occurrence 发生 zeQ~'ao<
74.completeness 完整性
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75.rights and obligations 权利和义务 {CR`~)v&
76.valuation and allocation 计价和分摊 JUA%l
77.cutoff 截止 *~
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78.accuracy 准确性 NAE|iyw
79.classification 分类 SaF0JPm4z
80.inspection 检查 8A]8yX =
81.supervision of counting 监盘 sj&(O@~R
82.observation 观察 /<LjD
83.confirmation 函证 D9NRM;v
84.computation 计算 9NVtvBA
85.analytical procedures 分析程序 89D`!`Ah]
86.vouch 核对 X%-hTl
87.trace 追查 sq#C|v/
88.audit sampling 审计抽样 u c!6?+0h
89.error 误差
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90.expected error 预期误差 eyDI>7W
91.population 总体 GYIQ[#'d7
92.sampling risk 抽样风险 6zU0 8z0-
93.non- sampling risk 非抽样风险 2 N &B
94.sampling unit 抽样单位 T<7}IH$6xE
95.statistical sampling 统计抽样 4IfkYM
96.tolerable error 可容忍误差 $<Gt^3e
97.the risk of under reliance 信赖不足风险 e[T3,2C
98.the risk of over reliance 信赖过度风险 7YTO{E6]d\
99.the risk of incorrect rejection 误拒风险 ~P,Z@|c4
100. the risk of incorrect acceptance 误受风险 `{"V(YMEV
101.working trial balance 试算平衡表 #Qz9{1\G
102.index and cross-referencing 索引和交叉索引 4jZt0
103.cash receipt 现金收入 "N%W5[C{
104.cash disbursement 现金支出 !?i9fYu
105.bank statement 银行对账单 w\d1
106.bank reconciliation 银行存款余额调节表 MJe/ \
107.balance sheet date 资产负债表日 4xs>X7
108.net realizable value 可变现净值 mL}Wan
109.storeroom 仓库 H/x9w[\+[
110.sale invoice 销售发票 Z] cFbl\ma
111.price list 价目表 Ve[Kv07
112.positive confirmation request 积极式询证函 ^v;8 (eF
113.negative confirmation request 消极式询证函 8[^b8^
114.purchase requisition 请购单 O>rz+8 T
115.receiving report 验收报告 "0G)S'
116.gross margin 毛利 O[
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117.manufacturing overhead 制造费用 T^|6{ S\
118.material requisition 领料单 js)E:+{A,
119.inventory-taking 存货盘点 C\C*@9=&x
120.bond certificate 债券 5 YIk
121.stock certificate 股票 Us&~d"n
122.audit report 审计报告 QB*AQ5-
123.entity 被审计单位 =}0>S3a.7
124.addressee of the audit report 审计报告的收件人 t2.]v><