1.audit 审计 &*Xrh7K2e
2.attestation nCQ".G
鉴证 <-fvYer
3.credibility 'HJ+)[0X*
可信赖程度 mln4Vl(l2M
4.audit of financial statements 财务报表审计 QT
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5.agreed-upon procedures 执行商定程序 -2!S>P Zs
6.high levels of assurance 高水平保证 T+aNX/c|>
7.compilation 编制 -agB ]j
8.reliability 可靠性 :y
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9.relevance 相关性 zyO=x4U8
10.professional skepticism 职业谨慎 a6cU<(WDeh
11.objectivity 客观性 y10W\beJ
12. professional competence 专业胜任能力 ,A $IFE
13.Senior/CPA-in-charge 项目经理 K F_Uu
14.audit engagement letter 业务约定书 L)&^Pu
15.recurring audit 连续审计 e$_gOwB
16.the client 委托人 i /I
17.change CPA 更换注册会计师 (X-(
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18.the existing CPA 现任注册会计师 wN10Drc
19.the successor CPA 后任注册会计师 xQU//kNL
20.the preceding CPA前任注册会计师 +H?g9v40
21.issue the audit report 出具审计报告 !.^x^OK%y
22.expert 专家 bCr
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23.the board of directors 董事会 DU8\1(
24.knowledge of the entity‘ s business 了解被审计单位情况 YFPse.2$a
25.assess material misstatement risks评估重大错报风险 ']fyD3N
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 -s!J3DB
27.a general knowledge of ————- 初步了解―――的情况 4M> pHz4
28.a more knowledge of—————— 进一步了解的情况 _>]/. w2=
29.the prior year‘s working papers 以前年度工作底稿 jnbR}a=fJ
30.minutes of meeting 会议纪要 }!k?.(hpE
31.business risks 经营风险 H ?9Bo!
32.appropriateness 适当性 )
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33.accounting estimate 会计估计 O`1!&XT{x
34.management representations 管理层声明 R.2i%cU
35.going concern assumption 持续经营假设 aMGh$\Pg
36.audit plan 审计计划 QIU%!9Y
37.significant audit areas 重点审计领域 a%BC{XX
38.error 错误 5Za<]qxr
39.fraud舞弊 j>?nL~{
40.modified or additional procedures 修改或追加审计程序 N\&VJc
41.misappropriation of assets 侵占资产 jD"nEp-
42.transactions without substance 虚假交易 re/u3\S
43.unusual pressures 异常压力 Ws1|idAT
44.the suspected noncompliance 涉嫌存在违法行为 @BjB
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45.materialiy 重要性 p/Q<
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46.exceed the materiality level 超过重要性水平 j^8HTa0Cy|
47.approach the materiality level 接近重要性水平 E;4B!"Q8
48.an acceptably low level 可接受水平 $*$4DG1gaR
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 W`JI/
50.misstatements or omissions 错报或漏报 X
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51.aggregate 总计 :Zkjtr.\
52.subsequent events 期后事项 Sin)]zG~0
53.adjust the financial statements 调整财务报表 0sKoNzE
54.perform additional audit procedures 实施追加的审计程序 'YGP42#
55.audit risk 审计风险 9<y{:{i
56.detection risk 检查风险 K$D+TI)
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 jg'"?KSU~
59.tolerable misstatement 可容忍错报 \'u+iB
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60.the acceptable level of detection risk 可接受的检查风险 EXjR&"R
61.assessed level of material misstatement risk 重大错报风险的评估水平 ujE~#b}X
62.simall business 小规模企业 04=RoYMM
63.accounting system 会计系统 ib
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64.test of control 控制测试 4clCZ@\K^
65.walk-through test 穿行测试 m(:R (K(je
66.communication 沟通 ]AM*9!
67.flow chart 流程图 p=eSJ*
68.reperformance of internal control 重新执行 "QS(4yw?jg
69.audit evidence 审计证据 1I'}Uh*
70.substantive procedures 实质性程序 *c/| /
71.assertions 认定 B/K=\qmm
72.esistence 存在 R\n@q_!`X
73.occurrence 发生 n#WOIweInf
74.completeness 完整性 H(--hG5}
75.rights and obligations 权利和义务 ~2XGw9`J2
76.valuation and allocation 计价和分摊 z=>P jIW
77.cutoff 截止 (QqeMG,Y
78.accuracy 准确性 7^Us
79.classification 分类 N;P/$
80.inspection 检查 jt323hHth
81.supervision of counting 监盘 WdC7CK
82.observation 观察 U
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83.confirmation 函证 xJ:Am>%\^
84.computation 计算 -:L7iOzgD
85.analytical procedures 分析程序 -V@ST9`
86.vouch 核对 %jq
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87.trace 追查 +kxk z"fP
88.audit sampling 审计抽样 9"1=um=
89.error 误差 hHcevSr
90.expected error 预期误差 d3?gh[$
91.population 总体 ;UX9Em
92.sampling risk 抽样风险 \!uf*=d
93.non- sampling risk 非抽样风险 OEbZs-:
94.sampling unit 抽样单位 ;YQ6X>
95.statistical sampling 统计抽样 "FGgem%9
96.tolerable error 可容忍误差 RN1KM
97.the risk of under reliance 信赖不足风险 5HL>2
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98.the risk of over reliance 信赖过度风险 d3T7$'l$
99.the risk of incorrect rejection 误拒风险 ;9=4]YZt
100. the risk of incorrect acceptance 误受风险 B}p.fE
101.working trial balance 试算平衡表 ^dxy%*Z/
102.index and cross-referencing 索引和交叉索引 T?u*ey~Tv
103.cash receipt 现金收入 k
It1k w
104.cash disbursement 现金支出 S*3$1BTl
105.bank statement 银行对账单 @N>rOA
106.bank reconciliation 银行存款余额调节表 [vY)y\W{
107.balance sheet date 资产负债表日 SFsT^f<
108.net realizable value 可变现净值 _Bn8i(
109.storeroom 仓库 \[+':o`LH
110.sale invoice 销售发票 G8^b9xoA+.
111.price list 价目表 7A<}JaE!,
112.positive confirmation request 积极式询证函 Xe/7rhov
113.negative confirmation request 消极式询证函 !g>mjD
114.purchase requisition 请购单 +'` ^ N
115.receiving report 验收报告 7#*O|t/'
116.gross margin 毛利 'e
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117.manufacturing overhead 制造费用 &\/}.rF
118.material requisition 领料单 <_bGV
119.inventory-taking 存货盘点 mn{R>
120.bond certificate 债券 MI8c>5?
121.stock certificate 股票 d+eb![fi
122.audit report 审计报告 ;Oqbfl#%
123.entity 被审计单位 4=* ml}RP
124.addressee of the audit report 审计报告的收件人 a5@lWpQsV
125.unqualified opinion 无保留意见 a[lx&CHgI
126.qualified opinion 保留意见 JvW!w)$pY
127.disclaimer of opinion 无法表示意见 1&kf