1.audit 审计 qs["&\@
2.attestation ]*M VVzF
鉴证 X\Y:9^5
3.credibility )L,.KO
可信赖程度 /2<1/[#
4.audit of financial statements 财务报表审计 Id<3'ky<N
5.agreed-upon procedures 执行商定程序 55mDLiA
6.high levels of assurance 高水平保证 T6P9Icv?@7
7.compilation 编制 1 2Lc$\3P
8.reliability 可靠性 A6 D@#(D
9.relevance 相关性 5kRP
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10.professional skepticism 职业谨慎 Y[0
11.objectivity 客观性 =;) M+"
12. professional competence 专业胜任能力 6r|Bi HP
13.Senior/CPA-in-charge 项目经理 THFzC/~Q
14.audit engagement letter 业务约定书 z_A:MoYfo
15.recurring audit 连续审计 j06Xz\c
16.the client 委托人 _ ?\4k{ET
17.change CPA 更换注册会计师 JUf{;nt
18.the existing CPA 现任注册会计师 f|U
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19.the successor CPA 后任注册会计师 ~> xV
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20.the preceding CPA前任注册会计师 2tEA8F~k
21.issue the audit report 出具审计报告 i uNBw]
22.expert 专家 ZRK1UpP
23.the board of directors 董事会 ",qcqG(
24.knowledge of the entity‘ s business 了解被审计单位情况 bG'"l qn
25.assess material misstatement risks评估重大错报风险 "TLY:V
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 zUe)f~4
27.a general knowledge of ————- 初步了解―――的情况 OYj4G?c
28.a more knowledge of—————— 进一步了解的情况 Sh]g]xR
29.the prior year‘s working papers 以前年度工作底稿 snl$v
30.minutes of meeting 会议纪要
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31.business risks 经营风险 ^2|G0d@.:
32.appropriateness 适当性 *Dz<
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33.accounting estimate 会计估计 |?kZfr&9q
34.management representations 管理层声明 "G(^v?x:P
35.going concern assumption 持续经营假设 h=1cD\^|qw
36.audit plan 审计计划 DKvNQ:fI>9
37.significant audit areas 重点审计领域 A3!xYG=+
38.error 错误 tW=,o&C=
39.fraud舞弊 KBb{Z;%
40.modified or additional procedures 修改或追加审计程序 RfZZqeU
41.misappropriation of assets 侵占资产 x+X^K_*
42.transactions without substance 虚假交易 SU {U+
43.unusual pressures 异常压力 +FYQ7UE
44.the suspected noncompliance 涉嫌存在违法行为 5@:c6(5$
45.materialiy 重要性 <+/:}S4w)
46.exceed the materiality level 超过重要性水平 " %,K
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47.approach the materiality level 接近重要性水平 M.[A%_|P
48.an acceptably low level 可接受水平 B <CK~ybY
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 d{gj8
50.misstatements or omissions 错报或漏报 W,g0n=2V
51.aggregate 总计 t!u{sr{j=
52.subsequent events 期后事项 I1TzPe
53.adjust the financial statements 调整财务报表 X-Q;4M-CJ
54.perform additional audit procedures 实施追加的审计程序 f:).wi
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55.audit risk 审计风险 #Is/j =
56.detection risk 检查风险 k *#fN(_
57.inappropriate audit opinion 不适当的审计意见 ~kkwPs2V
58.material misstatement 重大的错报 fG^#G/n2
59.tolerable misstatement 可容忍错报 RyJN=;5p
60.the acceptable level of detection risk 可接受的检查风险 s-z*Lq*
61.assessed level of material misstatement risk 重大错报风险的评估水平 n*HRGJ
62.simall business 小规模企业 e@GR[0~
63.accounting system 会计系统
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64.test of control 控制测试 )]^xy&:|
65.walk-through test 穿行测试 C8J3^?7E
66.communication 沟通 W8/8V,
67.flow chart 流程图 3XOf-v:~
68.reperformance of internal control 重新执行 4ZRE3^y\"
69.audit evidence 审计证据 6z (eW]p
70.substantive procedures 实质性程序 tSZd0G<A<o
71.assertions 认定 ,%L>TD'48s
72.esistence 存在 7n_'2qY
73.occurrence 发生 !aVwmd'9
74.completeness 完整性 }`SXUM_sD`
75.rights and obligations 权利和义务 JLZ[sWP='
76.valuation and allocation 计价和分摊 #4iiY6
77.cutoff 截止 *>ilT5q
78.accuracy 准确性
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79.classification 分类 RCS91[
80.inspection 检查 xz#.3|_('
81.supervision of counting 监盘 =36e&z-#
82.observation 观察 X+:>&&9
83.confirmation 函证 9Xr @ll
84.computation 计算 bhIyq4N
85.analytical procedures 分析程序 T{L{<+9%
86.vouch 核对 5_d=~whO&2
87.trace 追查 \w]c<gM K
88.audit sampling 审计抽样
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89.error 误差 D>YbL0K>X~
90.expected error 预期误差 ]{[8$|Mg
91.population 总体 pxF<L\L?:
92.sampling risk 抽样风险 0Q
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93.non- sampling risk 非抽样风险 \[-z4Fxg|'
94.sampling unit 抽样单位 {O"?_6',
95.statistical sampling 统计抽样 G?y'<+Awt
96.tolerable error 可容忍误差 (4U59<ie
97.the risk of under reliance 信赖不足风险 ~4{E0om@
98.the risk of over reliance 信赖过度风险 CkJU5D
99.the risk of incorrect rejection 误拒风险 .Fz5K&E=
100. the risk of incorrect acceptance 误受风险 4/Vy@h"A3
101.working trial balance 试算平衡表 7\q_^
102.index and cross-referencing 索引和交叉索引 Of
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103.cash receipt 现金收入 m-~eCFc
104.cash disbursement 现金支出 ic"n*SZa
105.bank statement 银行对账单 aWLeyXsAu
106.bank reconciliation 银行存款余额调节表 &I[ITp6y0
107.balance sheet date 资产负债表日 ATeXOe
108.net realizable value 可变现净值 4-?'gN_
109.storeroom 仓库 Lnk!zj
110.sale invoice 销售发票 bEXm@-ou
111.price list 价目表 cI5*`LML1
112.positive confirmation request 积极式询证函 0P5!fXs*
113.negative confirmation request 消极式询证函 #$vef
114.purchase requisition 请购单 ) OqQz7'
115.receiving report 验收报告 h-XMr_F
116.gross margin 毛利 ~/@5&