1.audit 审计 pi<TFe@eG
2.attestation Eow_WW;P
鉴证 ="wzq+ U
3.credibility R\@/U=iqR
可信赖程度 aE;le{|!({
4.audit of financial statements 财务报表审计 *t[. =_v
5.agreed-upon procedures 执行商定程序 D=m'pL/pl
6.high levels of assurance 高水平保证 FC i U
7.compilation 编制 N ,8/Y
8.reliability 可靠性 jB{4\)
9.relevance 相关性 ?=m?jNa;nC
10.professional skepticism 职业谨慎 m< _S_c
11.objectivity 客观性 ojyIQk+
12. professional competence 专业胜任能力 if|+EN%
13.Senior/CPA-in-charge 项目经理 6f')6X'x
14.audit engagement letter 业务约定书 u/cg|]x&T
15.recurring audit 连续审计 =
C4
16.the client 委托人 V=:'SL*3|
17.change CPA 更换注册会计师 )OiT{-m
18.the existing CPA 现任注册会计师 Tq]Sn]CSP
19.the successor CPA 后任注册会计师 91=OF*w
20.the preceding CPA前任注册会计师 mEw ~yOW]M
21.issue the audit report 出具审计报告 t2,A@2DU2
22.expert 专家 Oo"^%F~%
23.the board of directors 董事会 [0"'T[ok
24.knowledge of the entity‘ s business 了解被审计单位情况 kY*rb_2j
25.assess material misstatement risks评估重大错报风险 ~HOy:1QhE=
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 28 8XF9B^
27.a general knowledge of ————- 初步了解―――的情况 oD<k
MK
28.a more knowledge of—————— 进一步了解的情况 QUu}Xg:
29.the prior year‘s working papers 以前年度工作底稿 sZx/Ee
30.minutes of meeting 会议纪要 =c/wplv*
31.business risks 经营风险 N[<\>Ps|u
32.appropriateness 适当性 bGc~Wr|
33.accounting estimate 会计估计 S30?VG9U0f
34.management representations 管理层声明 1P~X8=9h
35.going concern assumption 持续经营假设 su*'d:L
36.audit plan 审计计划 ?b(=1S\E'^
37.significant audit areas 重点审计领域 zIh['^3.n
38.error 错误 .Fdgb4>BXX
39.fraud舞弊 xlhG,bb7
40.modified or additional procedures 修改或追加审计程序 a)wJT`xu
41.misappropriation of assets 侵占资产 WZ.@UN,
42.transactions without substance 虚假交易 ^J$2?!~
43.unusual pressures 异常压力 DRcNdO/1E
44.the suspected noncompliance 涉嫌存在违法行为 N<~t3/Nm
45.materialiy 重要性 XUz3*rfs
46.exceed the materiality level 超过重要性水平 j'A_'g'^
47.approach the materiality level 接近重要性水平 mV3cp rRqv
48.an acceptably low level 可接受水平 S:
h{2{
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 xai*CY@cQ
50.misstatements or omissions 错报或漏报
eEuvl`&
51.aggregate 总计 Vh_P/C+
52.subsequent events 期后事项 < 1uZa
53.adjust the financial statements 调整财务报表 r"P|dlV-
54.perform additional audit procedures 实施追加的审计程序 gIjh:_ Pz
55.audit risk 审计风险 u6AA4(
56.detection risk 检查风险 Mu+0<>
57.inappropriate audit opinion 不适当的审计意见 '.:z&gSqx0
58.material misstatement 重大的错报 L7dd(^
59.tolerable misstatement 可容忍错报 0cj>mj1M
60.the acceptable level of detection risk 可接受的检查风险 R%?9z 8-
61.assessed level of material misstatement risk 重大错报风险的评估水平 `aciXlqIF
62.simall business 小规模企业 MF5[lK9e
63.accounting system 会计系统 f|\onHI)>
64.test of control 控制测试 f&Gt|
65.walk-through test 穿行测试 3kybLOG
66.communication 沟通 P)P*Xqr#:
67.flow chart 流程图 vSEuk}pk
68.reperformance of internal control 重新执行 jYk&/@`Ly
69.audit evidence 审计证据 PGqQ@6B
70.substantive procedures 实质性程序 aDU<wxnSvO
71.assertions 认定 _h{C_;a[_
72.esistence 存在 F(>Np2oi6
73.occurrence 发生 ,U2*FZ["
74.completeness 完整性 8
WXQOo8
75.rights and obligations 权利和义务 Sc;BCl{=|
76.valuation and allocation 计价和分摊 =l+yA>t|
77.cutoff 截止 AE[b
},-[
78.accuracy 准确性 yD zc<p\`
79.classification 分类 EV]1ml k$
80.inspection 检查 fp`;U_-&0
81.supervision of counting 监盘 pR=@S>!|
82.observation 观察 HiZ*+T.B
83.confirmation 函证 h`^jyoF"(
84.computation 计算 b,7k)ND1F
85.analytical procedures 分析程序 c2l@6<Ww
86.vouch 核对 <M+|rD]oc
87.trace 追查 u_oaebOrpP
88.audit sampling 审计抽样 GeH#I5y
89.error 误差 rC5
p-B%
90.expected error 预期误差 Kp%2k^U
91.population 总体 -t!~%_WCv
92.sampling risk 抽样风险 (A9Fhun
93.non- sampling risk 非抽样风险 *4\:8
94.sampling unit 抽样单位 xF!,IKlBBp
95.statistical sampling 统计抽样 Z^3
rLCa
96.tolerable error 可容忍误差 m*&]!mM"0G
97.the risk of under reliance 信赖不足风险 q'T4w!V(V
98.the risk of over reliance 信赖过度风险 ^aItoJq
99.the risk of incorrect rejection 误拒风险 )_HA>o_?C:
100. the risk of incorrect acceptance 误受风险 E(>=rD /+
101.working trial balance 试算平衡表 $V-~Bu-
102.index and cross-referencing 索引和交叉索引 Tp?7_}tRi
103.cash receipt 现金收入 oH97=>
104.cash disbursement 现金支出 +
%<(E
105.bank statement 银行对账单 %O|iE M
106.bank reconciliation 银行存款余额调节表 A8muQuj]~~
107.balance sheet date 资产负债表日 (KjoSN(
K
108.net realizable value 可变现净值 n<LEler#M
109.storeroom 仓库 *#,7d"6W5
110.sale invoice 销售发票 R@1 xt@?
111.price list 价目表 3dg1DR;
112.positive confirmation request 积极式询证函 j'Fpjt"&=
113.negative confirmation request 消极式询证函 #NEE7'&S
114.purchase requisition 请购单 Yl
Zso2
115.receiving report 验收报告 n\mO6aJ
116.gross margin 毛利 $*^7iT4q_t
117.manufacturing overhead 制造费用 *&