1.audit 审计 )A;jBfr
2.attestation ]_ y;Igaj
鉴证 . }tpEvAw}
3.credibility C5^N)-]"
可信赖程度 Fw#wVs)@:
4.audit of financial statements 财务报表审计 H,fVF837
5.agreed-upon procedures 执行商定程序 u vD*]zX
6.high levels of assurance 高水平保证 xUs1-O1i
7.compilation 编制 KC\W6|NtGj
8.reliability 可靠性 VDy_s8Z#
9.relevance 相关性 J:;nN-\j
10.professional skepticism 职业谨慎 BGT`) WP
11.objectivity 客观性 ,+g0#8?p^x
12. professional competence 专业胜任能力 N jA\*M9
13.Senior/CPA-in-charge 项目经理 SMm$4h R
14.audit engagement letter 业务约定书 vinn|_s%
15.recurring audit 连续审计 0c#|LF_
16.the client 委托人 XOY\NMo
17.change CPA 更换注册会计师 "F fP&lF/
18.the existing CPA 现任注册会计师 x A ZRl
19.the successor CPA 后任注册会计师 28,HZaXhc
20.the preceding CPA前任注册会计师 TkjZI}]2
21.issue the audit report 出具审计报告 sr.!EQ ]
22.expert 专家 H! g9~a
23.the board of directors 董事会 e]d\S] 5
24.knowledge of the entity‘ s business 了解被审计单位情况 52Q~` t7F
25.assess material misstatement risks评估重大错报风险 *5'l"YQ@1
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 iHOvCrp+X
27.a general knowledge of ————- 初步了解―――的情况 LTio^uH
28.a more knowledge of—————— 进一步了解的情况 QtqE&j
29.the prior year‘s working papers 以前年度工作底稿 nqujT8
30.minutes of meeting 会议纪要 FiN B$A
31.business risks 经营风险 FE?^}VH
32.appropriateness 适当性 *7/MeE6)i
33.accounting estimate 会计估计 771r(X?Fa
34.management representations 管理层声明 cA
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35.going concern assumption 持续经营假设 )Rw
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36.audit plan 审计计划 9O#?r 82
37.significant audit areas 重点审计领域 7y>{Y$n
38.error 错误 U[l{cRT
39.fraud舞弊 af2yng
40.modified or additional procedures 修改或追加审计程序 ~D Ta% J
41.misappropriation of assets 侵占资产 ;ZLfb n3\
42.transactions without substance 虚假交易 m[*y9A1
43.unusual pressures 异常压力 ^cYt4NHXn
44.the suspected noncompliance 涉嫌存在违法行为 )pt#Pu
45.materialiy 重要性 4}=Z+tDu>
46.exceed the materiality level 超过重要性水平 A& ;Pt/#'
47.approach the materiality level 接近重要性水平 <3aW3i/jTc
48.an acceptably low level 可接受水平 g`zC 0~D2
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 V_7QWIdiy>
50.misstatements or omissions 错报或漏报 4EEXt<c.
51.aggregate 总计 lF1ieg"i M
52.subsequent events 期后事项 e;) &Hc:Z
53.adjust the financial statements 调整财务报表 3MFb\s&Fq
54.perform additional audit procedures 实施追加的审计程序 EPwM+#|e-
55.audit risk 审计风险 E./Gt.
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56.detection risk 检查风险 ~Aq$GH
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57.inappropriate audit opinion 不适当的审计意见 cY \"{o"C
58.material misstatement 重大的错报 ! _UBw
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59.tolerable misstatement 可容忍错报 0Fm,F&12
60.the acceptable level of detection risk 可接受的检查风险 BnLE +X
61.assessed level of material misstatement risk 重大错报风险的评估水平 wpPCkfPyL
62.simall business 小规模企业 c1Ta!p{%
63.accounting system 会计系统 cn !Y7LVr
64.test of control 控制测试 o.H(&ex|
65.walk-through test 穿行测试 ZnYoh/
66.communication 沟通 E#c
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67.flow chart 流程图 Kf7v_T /
68.reperformance of internal control 重新执行 \?.Tq24
69.audit evidence 审计证据 wNm~H
70.substantive procedures 实质性程序 %]i("21
71.assertions 认定 q!zsGf {
72.esistence 存在 8 6\B|!
73.occurrence 发生 |F#L{=B
74.completeness 完整性 JmK [7t
75.rights and obligations 权利和义务 F45UO%/P
76.valuation and allocation 计价和分摊 u0& dDZ
77.cutoff 截止 BAS3&f A
78.accuracy 准确性 YV0K &d
79.classification 分类 {$mj9?n=v
80.inspection 检查 j8ebVq
81.supervision of counting 监盘 y7Cr H=^jc
82.observation 观察 FO5'<G-
83.confirmation 函证 LAwAFma>
84.computation 计算 ^ yB>0/{)z
85.analytical procedures 分析程序 p #95Q
86.vouch 核对 B}y-zj; T
87.trace 追查 |YAnd=$
88.audit sampling 审计抽样 S QB[ d3f
89.error 误差 mT2Fn8yC1
90.expected error 预期误差 lE?F Wt
91.population 总体 &<sN( ;%0R
92.sampling risk 抽样风险 xc
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93.non- sampling risk 非抽样风险 7Q9zEd" d
94.sampling unit 抽样单位 {r!X W
95.statistical sampling 统计抽样 bJE$
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96.tolerable error 可容忍误差 B3^ 4 ,'
97.the risk of under reliance 信赖不足风险 ;tF7 GjEp
98.the risk of over reliance 信赖过度风险 G6b\4}E
99.the risk of incorrect rejection 误拒风险 w oqP&8a
100. the risk of incorrect acceptance 误受风险 {
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101.working trial balance 试算平衡表 A"@C }f
102.index and cross-referencing 索引和交叉索引 ~\z\f} w
103.cash receipt 现金收入 >@BvyZ)i
104.cash disbursement 现金支出 'nM)=
105.bank statement 银行对账单 vK?{Z ^J][
106.bank reconciliation 银行存款余额调节表 Px)/`'D
107.balance sheet date 资产负债表日 kEQ$ {F{
108.net realizable value 可变现净值 kOGpe'bV
109.storeroom 仓库 R3$K[Lv,
110.sale invoice 销售发票 i }5
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111.price list 价目表 m{bw(+r
112.positive confirmation request 积极式询证函 q)uq?sZe
113.negative confirmation request 消极式询证函 [yF4_U oF
114.purchase requisition 请购单 ;?9u#FRtw
115.receiving report 验收报告 o|
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116.gross margin 毛利 7
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117.manufacturing overhead 制造费用 F:CqB
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118.material requisition 领料单 @Ooh}V#J
119.inventory-taking 存货盘点 TY=BP! s
120.bond certificate 债券 zA
