1.audit 审计 c7tO'`q$e
2.attestation ~0Zy$L/D
鉴证 !#
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3.credibility 91fZ r
可信赖程度 tv]9 n8v
4.audit of financial statements 财务报表审计 B~O<?@]d
5.agreed-upon procedures 执行商定程序 4>B=
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6.high levels of assurance 高水平保证 1n.F`%YG
7.compilation 编制 mWLi XKnb
8.reliability 可靠性 Gsm.
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9.relevance 相关性 }Am5b@g"$Y
10.professional skepticism 职业谨慎 EO/4
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11.objectivity 客观性 {s:"mkR
12. professional competence 专业胜任能力 -6e^`c6{
13.Senior/CPA-in-charge 项目经理 { m_
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14.audit engagement letter 业务约定书 n8z++ T&
15.recurring audit 连续审计 !-JvVdM;(
16.the client 委托人 qv<^%7gq
17.change CPA 更换注册会计师 59X X mVg
18.the existing CPA 现任注册会计师 \
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19.the successor CPA 后任注册会计师 wVF
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20.the preceding CPA前任注册会计师 ;B{oGy.
21.issue the audit report 出具审计报告 0W)| n9
22.expert 专家 ehZ
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23.the board of directors 董事会 okO\A^F
24.knowledge of the entity‘ s business 了解被审计单位情况 Ieh<|O,-C
25.assess material misstatement risks评估重大错报风险 $gCN [%+j
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 qCF&o7 *oN
27.a general knowledge of ————- 初步了解―――的情况 8z h o\'
28.a more knowledge of—————— 进一步了解的情况 ~1nKL0C6u
29.the prior year‘s working papers 以前年度工作底稿 PE?ICou
30.minutes of meeting 会议纪要 m;ju@5X
31.business risks 经营风险 G(bl ) p^
32.appropriateness 适当性 nXERj; Q"
33.accounting estimate 会计估计 3XDuo|(
34.management representations 管理层声明 _SMi`ie#
35.going concern assumption 持续经营假设 bR?xz-g%<3
36.audit plan 审计计划 #w si><7
37.significant audit areas 重点审计领域 NIp]n[ =.q
38.error 错误 I]WvcDJ}C
39.fraud舞弊 4hkyq>c}
40.modified or additional procedures 修改或追加审计程序 rkz84wDx
41.misappropriation of assets 侵占资产 zd {sw}
42.transactions without substance 虚假交易 z]2lT
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43.unusual pressures 异常压力 }-Jo9dNs
44.the suspected noncompliance 涉嫌存在违法行为 /bL L!nD=^
45.materialiy 重要性 7t/Y5Qf
46.exceed the materiality level 超过重要性水平 h+j *vX/!
47.approach the materiality level 接近重要性水平 U6 YHq2<
48.an acceptably low level 可接受水平 uXb} o UC
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 8T Tj<T!N
50.misstatements or omissions 错报或漏报 ]&tcocq
51.aggregate 总计 }[(v(1j='~
52.subsequent events 期后事项 gJ>#HEkMB
53.adjust the financial statements 调整财务报表 d?V/V'T[
54.perform additional audit procedures 实施追加的审计程序 [I7=]X
55.audit risk 审计风险 F6"s&3D{
56.detection risk 检查风险 $U pWlYwG
57.inappropriate audit opinion 不适当的审计意见 $"MGu^0;1
58.material misstatement 重大的错报 e{^^u$C1.e
59.tolerable misstatement 可容忍错报 3EE_ "}H>
60.the acceptable level of detection risk 可接受的检查风险 }nSu7)3$B
61.assessed level of material misstatement risk 重大错报风险的评估水平 pwV~[+SS_
62.simall business 小规模企业 m[ BpV .s
63.accounting system 会计系统 ant2];0p
64.test of control 控制测试 FU;a
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65.walk-through test 穿行测试 'lOQb)
66.communication 沟通 \C{Zqo,
67.flow chart 流程图 :SY,;..3e
68.reperformance of internal control 重新执行 q#\B}'I{
69.audit evidence 审计证据 vI:_bkii
70.substantive procedures 实质性程序 b*4aUpW
71.assertions 认定 ja(ZJ[<`
72.esistence 存在 \S{ihS@J
73.occurrence 发生 p( 9[*0.};
74.completeness 完整性 +RnWeBXAT
75.rights and obligations 权利和义务 WC
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76.valuation and allocation 计价和分摊 )19#g1rn5
77.cutoff 截止 pimI)1 !$'
78.accuracy 准确性 Dn#UcMO>W
79.classification 分类 +fq
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80.inspection 检查 lI @Z)~
81.supervision of counting 监盘 P ,rLyx
82.observation 观察 `YO &
83.confirmation 函证 v 9(N}hoP
84.computation 计算 \tCK 7sB n
85.analytical procedures 分析程序
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86.vouch 核对 wNUcL *n
87.trace 追查 K cW 5
88.audit sampling 审计抽样 +> yspOEz
89.error 误差 ' p F$6
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90.expected error 预期误差 V}Oz!
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91.population 总体 yh).1Q-D
92.sampling risk 抽样风险 b L {D*\HF
93.non- sampling risk 非抽样风险 77j"zr7v
94.sampling unit 抽样单位 f"^t~q[VS
95.statistical sampling 统计抽样 `, 4YPjk^
96.tolerable error 可容忍误差 IoV"t,
97.the risk of under reliance 信赖不足风险 w7 \vrS>&
98.the risk of over reliance 信赖过度风险 Mgu9m8
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99.the risk of incorrect rejection 误拒风险 /;xrd\du
100. the risk of incorrect acceptance 误受风险 dP#7ev]'
101.working trial balance 试算平衡表 fG{ 3S:TQq
102.index and cross-referencing 索引和交叉索引 Bx.hFEL
103.cash receipt 现金收入 o ,xy'
104.cash disbursement 现金支出 9NZq
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105.bank statement 银行对账单 1&Ma`M('
106.bank reconciliation 银行存款余额调节表 8cRc5X
107.balance sheet date 资产负债表日 P2U4,?_e
108.net realizable value 可变现净值 JIc9csr:b
109.storeroom 仓库 UQW v)
110.sale invoice 销售发票 \Rha7O
111.price list 价目表 K9 K.mGYc
112.positive confirmation request 积极式询证函 OC\cN%qlw
113.negative confirmation request 消极式询证函 0
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114.purchase requisition 请购单 8 v)HTD/C
115.receiving report 验收报告 Zjs,R {
116.gross margin 毛利 :R3&R CT Z
117.manufacturing overhead 制造费用 ^E%NYq_2l<
118.material requisition 领料单 %
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119.inventory-taking 存货盘点 8
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120.bond certificate 债券 i?)bF!J
121.stock certificate 股票 QX_
