1.audit 审计 [lZ=s[n.
2.attestation
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鉴证 '?b\F~$8
3.credibility N-xnen
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可信赖程度 -FaaFw:Z;A
4.audit of financial statements 财务报表审计 k3#wLJ
5.agreed-upon procedures 执行商定程序 f
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6.high levels of assurance 高水平保证 moe/cO5a9
7.compilation 编制 lZBv\JE
8.reliability 可靠性 1
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9.relevance 相关性 *iYMX[$
10.professional skepticism 职业谨慎 i!tc
11.objectivity 客观性 Eh:yRJ_8
12. professional competence 专业胜任能力 shD+eHo$
13.Senior/CPA-in-charge 项目经理 B9AbKK$`
14.audit engagement letter 业务约定书 `LqnEutzc
15.recurring audit 连续审计 0+rW;-_(
16.the client 委托人 9V.+U7\w
17.change CPA 更换注册会计师 [Zh2DNp
18.the existing CPA 现任注册会计师 ps"9;4P
19.the successor CPA 后任注册会计师 i"vDRrDe
20.the preceding CPA前任注册会计师 y]w )`}Ax
21.issue the audit report 出具审计报告 u!M&;QL
22.expert 专家 &D)Hz
23.the board of directors 董事会 !#C)99L"F
24.knowledge of the entity‘ s business 了解被审计单位情况 u
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25.assess material misstatement risks评估重大错报风险 @::lJDGVv
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 $@68=
27.a general knowledge of ————- 初步了解―――的情况 f^~2^p
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28.a more knowledge of—————— 进一步了解的情况 ~6] )*y
29.the prior year‘s working papers 以前年度工作底稿 pTN%;`)
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30.minutes of meeting 会议纪要 \Ec
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31.business risks 经营风险 } mgVC
32.appropriateness 适当性 t&38@p
33.accounting estimate 会计估计
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34.management representations 管理层声明 OW?uZ<z
35.going concern assumption 持续经营假设 x4@MO|C
36.audit plan 审计计划 ta@ISRK
37.significant audit areas 重点审计领域 % /~os2R
38.error 错误 bKTqX[ =
39.fraud舞弊 4a#B!x
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40.modified or additional procedures 修改或追加审计程序 y)0gJP
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41.misappropriation of assets 侵占资产 ~0av3G
42.transactions without substance 虚假交易 wE)]
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43.unusual pressures 异常压力 n<=y"*
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 *q+oeAYX
46.exceed the materiality level 超过重要性水平 ?U
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47.approach the materiality level 接近重要性水平 t2~"B&7My
48.an acceptably low level 可接受水平 9+W!k^VWq
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 .V7Y2!4TE
50.misstatements or omissions 错报或漏报 kBQ5]Q"
51.aggregate 总计 p!C_:Z5i
52.subsequent events 期后事项 c]S+70!n
53.adjust the financial statements 调整财务报表 ?56~yQF/2
54.perform additional audit procedures 实施追加的审计程序 }#1UD
55.audit risk 审计风险 ^
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56.detection risk 检查风险 "4KkKi
57.inappropriate audit opinion 不适当的审计意见 }klE0<W|5\
58.material misstatement 重大的错报 =`r ppO
59.tolerable misstatement 可容忍错报 v`@5enr
60.the acceptable level of detection risk 可接受的检查风险 F|DR
61.assessed level of material misstatement risk 重大错报风险的评估水平 fLLnf].O
62.simall business 小规模企业 xV"6d{+
63.accounting system 会计系统 7Y
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64.test of control 控制测试 z
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65.walk-through test 穿行测试 -7&^jP\,
66.communication 沟通 +oE7~64LL
67.flow chart 流程图 t`N
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68.reperformance of internal control 重新执行 (N)r#"FV
69.audit evidence 审计证据 oH!$eAU?
70.substantive procedures 实质性程序 K-N]h
71.assertions 认定 38Bnf
72.esistence 存在 j0ci~6&b3_
73.occurrence 发生 z4 GN8:~x
74.completeness 完整性 d/"gq}NT
75.rights and obligations 权利和义务 er&uC4Y]a
76.valuation and allocation 计价和分摊 Y{+zg9L*
77.cutoff 截止 6-)
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78.accuracy 准确性 &*Q|d*CP
79.classification 分类 WZfk}To1#
80.inspection 检查 53g8T+`\(
81.supervision of counting 监盘
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82.observation 观察 sURUQ H
83.confirmation 函证 W;xW:
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84.computation 计算 Km|
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85.analytical procedures 分析程序 23(B43zy
86.vouch 核对 i{Y=!r5r
87.trace 追查 2+c>O%L
88.audit sampling 审计抽样
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89.error 误差 7j9D;_(.^$
90.expected error 预期误差 hNu>s
91.population 总体 V+4k!
92.sampling risk 抽样风险 Xq=!"E
93.non- sampling risk 非抽样风险 X
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94.sampling unit 抽样单位 tJ(c<:zD
95.statistical sampling 统计抽样 ]# tGT0
96.tolerable error 可容忍误差 \'\N"g`Fr
97.the risk of under reliance 信赖不足风险 9,Crmbw8
98.the risk of over reliance 信赖过度风险 .y/NudD
99.the risk of incorrect rejection 误拒风险 [ZL r:2+z
100. the risk of incorrect acceptance 误受风险 \NvC
101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 -
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103.cash receipt 现金收入 .N2nJ/
104.cash disbursement 现金支出 sRo<4U0M;l
105.bank statement 银行对账单 rw}5nv
106.bank reconciliation 银行存款余额调节表 orcZyYU
107.balance sheet date 资产负债表日 y]~+ `9
108.net realizable value 可变现净值 G#9o?
109.storeroom 仓库 'O\d<F.c$2
110.sale invoice 销售发票 f)u*Q!BDD
111.price list 价目表 V7KtbL#
112.positive confirmation request 积极式询证函 nN_94
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113.negative confirmation request 消极式询证函 tk3<sr"IQ
114.purchase requisition 请购单 "NXm\`8
115.receiving report 验收报告 cEh0Vh-]
116.gross margin 毛利 dw{#||
117.manufacturing overhead 制造费用 3isXgp8
118.material requisition 领料单 T@d_t
119.inventory-taking 存货盘点 Mc#O+'](f
120.bond certificate 债券 =
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121.stock certificate 股票 @4 Os?_gJ\
122.audit report 审计报告 "tg\yem
123.entity 被审计单位 @'F8 |I 6
124.addressee of the audit report 审计报告的收件人 E,ZB;
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 &2<
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127.disclaimer of opinion 无法表示意见 T}b(
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128.adverse opinion 否定意见 O3<Y _I^
129 Auditors‘Report审计报告 QYf/tQg$
130 internal audit内部审计 R&x7