1.audit 审计 |-Z9-rl
2.attestation dsKEWZ
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鉴证 p4
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3.credibility li4rK<O
可信赖程度 -vcHSwGb
4.audit of financial statements 财务报表审计 dF2 &{D"J
5.agreed-upon procedures 执行商定程序 em
6.high levels of assurance 高水平保证 `zNvZm -E
7.compilation 编制 E>tlY&0[$
8.reliability 可靠性 )&"l3*x
9.relevance 相关性 h2 2-vX
10.professional skepticism 职业谨慎 NrE&w H:
11.objectivity 客观性 (c `t'e
12. professional competence 专业胜任能力 /lKgaq.
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 [-)N}rL>
15.recurring audit 连续审计 Ctpr.
16.the client 委托人 p$XL|1G*?H
17.change CPA 更换注册会计师 P;D)5yP092
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 `B{N3Kxbp
20.the preceding CPA前任注册会计师 JG xuB*}
21.issue the audit report 出具审计报告 YN1P9j#0d
22.expert 专家 b{|Ha3;w
23.the board of directors 董事会 seh1(q?Va4
24.knowledge of the entity‘ s business 了解被审计单位情况 nYJ)M
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25.assess material misstatement risks评估重大错报风险 qEC-'sl<
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 <KF|QE
27.a general knowledge of ————- 初步了解―――的情况 6b9 oSY-8
28.a more knowledge of—————— 进一步了解的情况 TFbMrIF
29.the prior year‘s working papers 以前年度工作底稿 F V8K_xj
30.minutes of meeting 会议纪要 #<V/lPz+
31.business risks 经营风险 -/:N&6eRb
32.appropriateness 适当性 8=rD'*
33.accounting estimate 会计估计 1$Rua
34.management representations 管理层声明 UD|Qa
35.going concern assumption 持续经营假设 6/ir("LK
36.audit plan 审计计划 7mipj]
37.significant audit areas 重点审计领域 %./vh=5)
38.error 错误 ,E{z+:Es
39.fraud舞弊 ?mxBMtc
40.modified or additional procedures 修改或追加审计程序 T^3_d93}d
41.misappropriation of assets 侵占资产 zc&>RM
42.transactions without substance 虚假交易 -POV#1s
43.unusual pressures 异常压力 \2(Uqf#_
44.the suspected noncompliance 涉嫌存在违法行为 A`V
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45.materialiy 重要性 vdFy}#X
46.exceed the materiality level 超过重要性水平 JivkY"= F
47.approach the materiality level 接近重要性水平 Ca]+*Eb9z{
48.an acceptably low level 可接受水平 Tbl~6P
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 vT)(#0>z
50.misstatements or omissions 错报或漏报 RG [*:ReB9
51.aggregate 总计 )UA$."~O
52.subsequent events 期后事项 |~b.rKQt[
53.adjust the financial statements 调整财务报表 t\J5np
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 "
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56.detection risk 检查风险 >U\,(VB
57.inappropriate audit opinion 不适当的审计意见 0e1W&
58.material misstatement 重大的错报 .LDK+c
59.tolerable misstatement 可容忍错报 ]J;pUH+u
60.the acceptable level of detection risk 可接受的检查风险 X~ n=U4s}O
61.assessed level of material misstatement risk 重大错报风险的评估水平 +}H2|vP
62.simall business 小规模企业 p=m) lR9
63.accounting system 会计系统 w5 nzS)B:u
64.test of control 控制测试 L&$ X\\Lv^
65.walk-through test 穿行测试 (uV~1
66.communication 沟通 M{gtu'.
67.flow chart 流程图 *-~B{2b<
68.reperformance of internal control 重新执行 5$o]D
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 %Q:i
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71.assertions 认定 T|o[! @:,
72.esistence 存在 Vb>!;C
73.occurrence 发生 InDISl]
74.completeness 完整性 N*6Y5[g!\
75.rights and obligations 权利和义务 <Cc}MDM604
76.valuation and allocation 计价和分摊 BX :77?9,+
77.cutoff 截止 Kbjt CI7
78.accuracy 准确性 <}S1
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79.classification 分类 M`!\$D
80.inspection 检查 et|QW;*L
81.supervision of counting 监盘 ))"J
82.observation 观察 >[TB8
83.confirmation 函证 tFLdBv!=:^
84.computation 计算 dn0?#=
85.analytical procedures 分析程序 fx@Hd!nO~"
86.vouch 核对 C2RR
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87.trace 追查 2_@vSwC
88.audit sampling 审计抽样 o:E+c_^
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89.error 误差 MNURY A=
90.expected error 预期误差 N yT|=`;
91.population 总体
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92.sampling risk 抽样风险 \DsP'-t
93.non- sampling risk 非抽样风险 bp G`,[
94.sampling unit 抽样单位 KLv`Xg \
95.statistical sampling 统计抽样 ['%]tWT9
96.tolerable error 可容忍误差 pE{ZWW[@+
97.the risk of under reliance 信赖不足风险 lWj{pyZ
98.the risk of over reliance 信赖过度风险 1 FTxbw@
99.the risk of incorrect rejection 误拒风险 Dohq@+] O
100. the risk of incorrect acceptance 误受风险 T1TKwU8l
101.working trial balance 试算平衡表 2\h]*x%:
102.index and cross-referencing 索引和交叉索引 6u>${}
103.cash receipt 现金收入 4qq+7B
104.cash disbursement 现金支出 O>e2MT|#k
105.bank statement 银行对账单 ]k~k6#),;
106.bank reconciliation 银行存款余额调节表 lA[BV7.=7
107.balance sheet date 资产负债表日 l
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108.net realizable value 可变现净值 mY9^W
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109.storeroom 仓库 _[|~(lDJl
110.sale invoice 销售发票 :wiQ^ea
111.price list 价目表 +*"u(7AV
112.positive confirmation request 积极式询证函 J6Uo+0S
113.negative confirmation request 消极式询证函 h$[}lZDg
114.purchase requisition 请购单 g{K*EL<
115.receiving report 验收报告 {qO[93yg)/
116.gross margin 毛利 _@I<H\^
117.manufacturing overhead 制造费用 + v. I|c
118.material requisition 领料单 7PG&G5
119.inventory-taking 存货盘点 #({0HFSC:j
120.bond certificate 债券 }3sj{:z{
121.stock certificate 股票 le%&r