1.audit 审计
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2.attestation +TF8WZZF.d
鉴证 mL$
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3.credibility ;gUXvx~~r
可信赖程度 VRF6g|0;
4.audit of financial statements 财务报表审计 k1#5nYN.
5.agreed-upon procedures 执行商定程序 '#W_boN
6.high levels of assurance 高水平保证 HxZ.OZbR
7.compilation 编制 qU -!7=}7
8.reliability 可靠性 L<=) @7
9.relevance 相关性 .TJ">?
10.professional skepticism 职业谨慎 1[s0Lz
11.objectivity 客观性 g_vm&~U/'
12. professional competence 专业胜任能力 Tm_8<$ 7
13.Senior/CPA-in-charge 项目经理 {]`p&@
14.audit engagement letter 业务约定书 2d 8=h6
15.recurring audit 连续审计 J(e7{aRJ9
16.the client 委托人 4sIXO
17.change CPA 更换注册会计师 M&f#wQ
18.the existing CPA 现任注册会计师 Z(;AyTXA
19.the successor CPA 后任注册会计师 O,|\"b1(
20.the preceding CPA前任注册会计师 @\jQoaLT$_
21.issue the audit report 出具审计报告 krjN7&
22.expert 专家 TF\sP8>V
23.the board of directors 董事会 5)`h0TK
24.knowledge of the entity‘ s business 了解被审计单位情况 ,Kw5Ro`I:
25.assess material misstatement risks评估重大错报风险 CW-A e
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. $J<
27.a general knowledge of ————- 初步了解―――的情况 n=o_1M|
28.a more knowledge of—————— 进一步了解的情况 ezn`
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29.the prior year‘s working papers 以前年度工作底稿 +/y]h0aa
30.minutes of meeting 会议纪要 DsGI/c
31.business risks 经营风险 C
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32.appropriateness 适当性 [7.agI@=
33.accounting estimate 会计估计 =|,A%ZGF$
34.management representations 管理层声明 j5^-.sEEw
35.going concern assumption 持续经营假设 +s~.A_7)
36.audit plan 审计计划 xA #H0?a]
37.significant audit areas 重点审计领域 M{E{N K
38.error 错误 6D/tK|
39.fraud舞弊 [zh"x#AyI
40.modified or additional procedures 修改或追加审计程序 R=M!e<'
41.misappropriation of assets 侵占资产 m$:&P|!'p
42.transactions without substance 虚假交易 <
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43.unusual pressures 异常压力 Pl78fs"L@
44.the suspected noncompliance 涉嫌存在违法行为 LT_iS^&1
45.materialiy 重要性 55m<XC
46.exceed the materiality level 超过重要性水平 8r^ ~0nm
47.approach the materiality level 接近重要性水平 X;!~<~@Y
48.an acceptably low level 可接受水平 j?-R]^-5
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 y@;%Uv&
50.misstatements or omissions 错报或漏报 Js{=i>D
51.aggregate 总计 pbLGe'
52.subsequent events 期后事项 "U8S81'
53.adjust the financial statements 调整财务报表 qyyq&
54.perform additional audit procedures 实施追加的审计程序 !h: Q
55.audit risk 审计风险 P^i.La,
56.detection risk 检查风险 Uu'dv#4Iw
57.inappropriate audit opinion 不适当的审计意见 CW`!}yu%
58.material misstatement 重大的错报 fu]N""~
59.tolerable misstatement 可容忍错报 >qh?L#Fk
60.the acceptable level of detection risk 可接受的检查风险 ; LMWNy4
61.assessed level of material misstatement risk 重大错报风险的评估水平 2f,2rW^
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62.simall business 小规模企业 y LM"+.?pL
63.accounting system 会计系统 tsv$ r$Se
64.test of control 控制测试 x_!ZycEa
65.walk-through test 穿行测试 @cv{rr
66.communication 沟通 XUSvhr$|
67.flow chart 流程图 A5nO=
68.reperformance of internal control 重新执行 F,T~\gO5,
69.audit evidence 审计证据 Eju~}:Lo
70.substantive procedures 实质性程序 :2y"3azxk
71.assertions 认定 d8OL!Rk
72.esistence 存在 \#6Fm_b]u
73.occurrence 发生 $$1qF"GF
74.completeness 完整性 Z
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75.rights and obligations 权利和义务 lddp^ #f
76.valuation and allocation 计价和分摊 qZ X/@Yxz
77.cutoff 截止 YI@Fhr
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78.accuracy 准确性 (
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79.classification 分类 YRcps0Dx9
80.inspection 检查 VKW|kU7Cs$
81.supervision of counting 监盘 Qh`:<KI
82.observation 观察 C@gXT]Q
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83.confirmation 函证 r;gP}H ?
84.computation 计算 *b)Q5dw@1
85.analytical procedures 分析程序 X_?97iXjx
86.vouch 核对 /:[2'_Xl
87.trace 追查 1-VT}J(
88.audit sampling 审计抽样 )/|6'L-2
89.error 误差 SEd5)0X^
90.expected error 预期误差 !;3PG9n3|h
91.population 总体 ]RIVc3?;$
92.sampling risk 抽样风险 ?c#$dc"
93.non- sampling risk 非抽样风险 z`U Ukl}T
94.sampling unit 抽样单位 (^n*Am;zlH
95.statistical sampling 统计抽样 _*6v|Ed?
96.tolerable error 可容忍误差 ziEz.Wn"
97.the risk of under reliance 信赖不足风险 %XTA;lrz
98.the risk of over reliance 信赖过度风险 jirbUl
99.the risk of incorrect rejection 误拒风险 PQ U]l"A
100. the risk of incorrect acceptance 误受风险 0q6I;$H
101.working trial balance 试算平衡表 uT_!'l$fr
102.index and cross-referencing 索引和交叉索引 N_DT7
103.cash receipt 现金收入 z@VP:au
104.cash disbursement 现金支出 :`Az/U[
105.bank statement 银行对账单 R,_d1^|*w
106.bank reconciliation 银行存款余额调节表 K : LL_,
107.balance sheet date 资产负债表日 6Bt=^~d
108.net realizable value 可变现净值 |
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109.storeroom 仓库 XFqJ 'R
110.sale invoice 销售发票 eon!CE0
111.price list 价目表 *"{&FEV
112.positive confirmation request 积极式询证函 ,FQK;BU!lh
113.negative confirmation request 消极式询证函 O'DW5hBL0
114.purchase requisition 请购单 b~0N^p[&%
115.receiving report 验收报告 Ru\_dr2yI}
116.gross margin 毛利 L;6.r3bL
117.manufacturing overhead 制造费用 E]} n(
118.material requisition 领料单 l{WjDed
119.inventory-taking 存货盘点 yL1bS|@
120.bond certificate 债券 ktH8as^54!
121.stock certificate 股票 b=[?b+
122.audit report 审计报告 @QEqB_W
123.entity 被审计单位 adO&