1.audit 审计 z:5ROlk0
2.attestation NGUGN~p
鉴证 55b |zf
3.credibility pe})A
可信赖程度 mU$7_7V~
4.audit of financial statements 财务报表审计 ="R6YL
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 ;i:wY&
7.compilation 编制 TWEqv<c
8.reliability 可靠性 Yj\yO(o/
9.relevance 相关性 m4>oE|\
10.professional skepticism 职业谨慎 s.)w
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11.objectivity 客观性 t|QMS M?s
12. professional competence 专业胜任能力 re J?38(
13.Senior/CPA-in-charge 项目经理 ~|C1$.-
14.audit engagement letter 业务约定书 @ -d4kg
15.recurring audit 连续审计 .G~5F- 8'
16.the client 委托人 QvN
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17.change CPA 更换注册会计师 2z# @:Q
18.the existing CPA 现任注册会计师 L.[uMuUa
19.the successor CPA 后任注册会计师 RsfTUb)<
20.the preceding CPA前任注册会计师 -yGm^EwP
21.issue the audit report 出具审计报告 Qm x~_
22.expert 专家 !!%nl_I(
23.the board of directors 董事会 '|N4fb
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24.knowledge of the entity‘ s business 了解被审计单位情况 k.[) R@0%
25.assess material misstatement risks评估重大错报风险 <9tG_
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 /
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27.a general knowledge of ————- 初步了解―――的情况 G%jJ>T4
28.a more knowledge of—————— 进一步了解的情况 RyWOiQk;
29.the prior year‘s working papers 以前年度工作底稿 -xIhN?r)
30.minutes of meeting 会议纪要 72vGfT2HtZ
31.business risks 经营风险 =w$"wzc
32.appropriateness 适当性 TcmZ0L^O
33.accounting estimate 会计估计 ]u ~Fn2
34.management representations 管理层声明 4$GRCq5N;
35.going concern assumption 持续经营假设 *"{Z?< 3
36.audit plan 审计计划 aEdJ ri
37.significant audit areas 重点审计领域 G$9|aaf`1#
38.error 错误
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39.fraud舞弊 c$:=d4t5$
40.modified or additional procedures 修改或追加审计程序 P\6T
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41.misappropriation of assets 侵占资产 8A u<\~p
42.transactions without substance 虚假交易 DB'KIw
43.unusual pressures 异常压力 @/NZ>.
44.the suspected noncompliance 涉嫌存在违法行为 ]m#M
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45.materialiy 重要性 :42;c:8 5
46.exceed the materiality level 超过重要性水平 y"L`bl A9}
47.approach the materiality level 接近重要性水平 9O T4jAm
48.an acceptably low level 可接受水平 ":^
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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 x&oBO{LNK,
50.misstatements or omissions 错报或漏报 L8xprHgL
51.aggregate 总计 C{i;spc!bi
52.subsequent events 期后事项 xjq7%R_,
53.adjust the financial statements 调整财务报表 7+hF;
54.perform additional audit procedures 实施追加的审计程序 aC
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55.audit risk 审计风险 jTUf4&b-
56.detection risk 检查风险 %<#3_}"T|
57.inappropriate audit opinion 不适当的审计意见 *([)X2A@+
58.material misstatement 重大的错报 o/9LK
59.tolerable misstatement 可容忍错报 jP.b oj_u*
60.the acceptable level of detection risk 可接受的检查风险 15T[J%7f
61.assessed level of material misstatement risk 重大错报风险的评估水平 v[DbhIXU
62.simall business 小规模企业 v:Z4z6M-
63.accounting system 会计系统 /A))"D
64.test of control 控制测试 9f%y)[ \
65.walk-through test 穿行测试 Cm<j*Cnl
66.communication 沟通 !"x7r
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67.flow chart 流程图 ~TFYlV
68.reperformance of internal control 重新执行 -@V"i~g<e
69.audit evidence 审计证据 n.XhK_6n]M
70.substantive procedures 实质性程序 IgR"euU
71.assertions 认定 po2[uJ
72.esistence 存在 hd
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73.occurrence 发生 <CKmMZ{
74.completeness 完整性 kxqc6
75.rights and obligations 权利和义务 $#ju?B~
76.valuation and allocation 计价和分摊 g_U~.?Db7
77.cutoff 截止 e=jT]i *cU
78.accuracy 准确性 eGSp(o5 6
79.classification 分类 .0fh>kQ
80.inspection 检查 PWN'.HQ
81.supervision of counting 监盘 dJ%Rk#?;A
82.observation 观察 1mVVPt^6
83.confirmation 函证 Ao,!z
84.computation 计算 -0VA!3l
85.analytical procedures 分析程序 5H :~6z
86.vouch 核对 oTD-+MZn
87.trace 追查 2
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88.audit sampling 审计抽样 =6:L +V
89.error 误差 dbuJ~?D,
90.expected error 预期误差 {29S`-|P
91.population 总体 H~dHVQtJZ
92.sampling risk 抽样风险 YaNH.$.:
93.non- sampling risk 非抽样风险 ,WB_C\.#XN
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 N>pmhskN?
96.tolerable error 可容忍误差 H9san5{
97.the risk of under reliance 信赖不足风险 uJam
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98.the risk of over reliance 信赖过度风险 >g>`!Sf
99.the risk of incorrect rejection 误拒风险 H&=n:'k^
100. the risk of incorrect acceptance 误受风险 r -q3+c^+
101.working trial balance 试算平衡表 w0j/\XN2s
102.index and cross-referencing 索引和交叉索引 l/png:
103.cash receipt 现金收入 8lWH=kA\
104.cash disbursement 现金支出 ImV]}M~_
105.bank statement 银行对账单 rx6-~0!eI=
106.bank reconciliation 银行存款余额调节表 %t`SSW7I
107.balance sheet date 资产负债表日 4OOn, 09
108.net realizable value 可变现净值 pPyvR;NJ
109.storeroom 仓库 4d e]?#=
110.sale invoice 销售发票 ]Q4PbW
111.price list 价目表 w &|R5Q
112.positive confirmation request 积极式询证函 mo;)0Vq2l
113.negative confirmation request 消极式询证函 FJf~vAQ
114.purchase requisition 请购单 =%3b@}%HqS
115.receiving report 验收报告 Gh2Q$w:
116.gross margin 毛利 *|k;a]HT
117.manufacturing overhead 制造费用 EY)Gi`lK
118.material requisition 领料单 \/*Nf?;
119.inventory-taking 存货盘点 6mu<&m
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120.bond certificate 债券 sCF40AoY&
121.stock certificate 股票 rXY;m-
122.audit report 审计报告 q1f=&kGX~
123.entity 被审计单位 n|x$vgb
124.addressee of the audit report 审计报告的收件人 &