1.audit 审计 qw6i|JM%
2.attestation BKk+<#Ti
鉴证 xt1Ug~5
3.credibility 1Ms_2
可信赖程度 bO+]1nZ.
4.audit of financial statements 财务报表审计 aXh~w<5F
5.agreed-upon procedures 执行商定程序 }}u16x}*n
6.high levels of assurance 高水平保证 yz^4
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7.compilation 编制 kV@?Oj.&I,
8.reliability 可靠性 eNu]K,rT
9.relevance 相关性 \%|%C
10.professional skepticism 职业谨慎 e>g>)!F
11.objectivity 客观性
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12. professional competence 专业胜任能力 g+3_ $qIQ+
13.Senior/CPA-in-charge 项目经理 vC!B}~
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14.audit engagement letter 业务约定书 ErxvGB(2
15.recurring audit 连续审计 a7n`(}?Y
16.the client 委托人 tui5?\
17.change CPA 更换注册会计师 Q)2i{\GPVn
18.the existing CPA 现任注册会计师 -1} &\=8M
19.the successor CPA 后任注册会计师 ;.Y-e
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20.the preceding CPA前任注册会计师 V)A7q9Bum
21.issue the audit report 出具审计报告 IZ<Et/3H
22.expert 专家 P71] Z
23.the board of directors 董事会 rVZl v3
24.knowledge of the entity‘ s business 了解被审计单位情况 ([dJ'OPx$
25.assess material misstatement risks评估重大错报风险 O'h f8w
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 !p!^[/9"c
27.a general knowledge of ————- 初步了解―――的情况 {JQCfs
28.a more knowledge of—————— 进一步了解的情况 ^X ~S}MX
29.the prior year‘s working papers 以前年度工作底稿 `APeS=<
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30.minutes of meeting 会议纪要 -8:/My
31.business risks 经营风险 m,V"S(A
32.appropriateness 适当性 ~Z' /b|x<3
33.accounting estimate 会计估计 $
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34.management representations 管理层声明 .S*VYt%K7
35.going concern assumption 持续经营假设 OM?FpRVU8
36.audit plan 审计计划 mwO9`AU;
37.significant audit areas 重点审计领域 ?D;7ut$~
38.error 错误 B["jndyr
39.fraud舞弊 Tly*i"[&
40.modified or additional procedures 修改或追加审计程序 LjCUkbzQF
41.misappropriation of assets 侵占资产 7ygz52
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 Y 2[ik<
44.the suspected noncompliance 涉嫌存在违法行为 #=N6[:,
45.materialiy 重要性 @]etW>F_
46.exceed the materiality level 超过重要性水平 eI98J"h%?
47.approach the materiality level 接近重要性水平 W:hTRq
48.an acceptably low level 可接受水平 GD
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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 m=rMx]k
50.misstatements or omissions 错报或漏报 iLQ;`/j
51.aggregate 总计 ;$3epP
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 E]W
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54.perform additional audit procedures 实施追加的审计程序 uAu'2M,_
55.audit risk 审计风险 o:`^1
56.detection risk 检查风险 r4Xaa<
57.inappropriate audit opinion 不适当的审计意见 7()5\ae@q'
58.material misstatement 重大的错报 :9f 9Z7M
59.tolerable misstatement 可容忍错报 >Se-5QtLcf
60.the acceptable level of detection risk 可接受的检查风险 mFt\xGa
61.assessed level of material misstatement risk 重大错报风险的评估水平 ;?C`Jagx
62.simall business 小规模企业 e[6Me
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63.accounting system 会计系统 Z-3("%_$/
64.test of control 控制测试 iy|;xBI,
65.walk-through test 穿行测试 oiOu169]
66.communication 沟通 39A|6>-?
67.flow chart 流程图 +I +RNXR/{
68.reperformance of internal control 重新执行 Q5]rc`}
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69.audit evidence 审计证据 ZEs^b
70.substantive procedures 实质性程序 +mN8uU~(kx
71.assertions 认定 .E;}.X
72.esistence 存在 x"A\Z-xxz
73.occurrence 发生 KQ ^E\,@o
74.completeness 完整性 4U3 `g
75.rights and obligations 权利和义务 GJ:oUi
76.valuation and allocation 计价和分摊 <?%49
77.cutoff 截止 1n[wk'}qf4
78.accuracy 准确性
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79.classification 分类 H(kxRPH4@]
80.inspection 检查 !-t"}^)
81.supervision of counting 监盘 f8-~&N/_R
82.observation 观察 *Ag3qnY
83.confirmation 函证 ni6zo~+W]
84.computation 计算 9'p*7o
85.analytical procedures 分析程序 O"1HO[
86.vouch 核对 |@VhR(^O$
87.trace 追查 oJ|m/i)
88.audit sampling 审计抽样 E:;MI{;7
89.error 误差 hqV_MeHv'
90.expected error 预期误差 %qEp{itq
91.population 总体 89t"2|9 u
92.sampling risk 抽样风险 zb s7G
93.non- sampling risk 非抽样风险 :lu "14
94.sampling unit 抽样单位 tMXNi\Bj
95.statistical sampling 统计抽样 _o&NbDH
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 yv: Op\;R
98.the risk of over reliance 信赖过度风险 *+(eH#_2/
99.the risk of incorrect rejection 误拒风险 c*i,z
100. the risk of incorrect acceptance 误受风险 5Rp mR
101.working trial balance 试算平衡表 ErFt5%FN.O
102.index and cross-referencing 索引和交叉索引 n8JM
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103.cash receipt 现金收入 wbI1~/
104.cash disbursement 现金支出 HY;kV6g{P
105.bank statement 银行对账单 '<'5BeU
106.bank reconciliation 银行存款余额调节表 i-.A
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107.balance sheet date 资产负债表日 r.c:QY$
108.net realizable value 可变现净值 rr>6;
109.storeroom 仓库 \+&)9 !K
110.sale invoice 销售发票 GyVuQ51
111.price list 价目表 v^ v \6uEP
112.positive confirmation request 积极式询证函 ]W5p\(1g
113.negative confirmation request 消极式询证函 w|NI d,#f
114.purchase requisition 请购单 f1XM_
115.receiving report 验收报告 /m i&7C(6
116.gross margin 毛利 FI~=A/:
117.manufacturing overhead 制造费用 B~b
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118.material requisition 领料单 2`A[<