1.audit 审计 bU`yymf{L
2.attestation MPN=K|*
鉴证 Y26l,XIV
3.credibility [_b='/8
可信赖程度 z,YUguc|
4.audit of financial statements 财务报表审计 ,D,f9
5.agreed-upon procedures 执行商定程序 N06O.bji
6.high levels of assurance 高水平保证 Tk&9Klo
7.compilation 编制 PM!t"[@&
8.reliability 可靠性 TR_oI<xB2
9.relevance 相关性 qXhf?x
10.professional skepticism 职业谨慎 B
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11.objectivity 客观性 @|%ICG c
12. professional competence 专业胜任能力 Q$/F gS
13.Senior/CPA-in-charge 项目经理 $ywh%OEH
14.audit engagement letter 业务约定书 VQMd[/
15.recurring audit 连续审计 .BDRD~kB
16.the client 委托人 <|Eby!KXR
17.change CPA 更换注册会计师 1e&b;l'*=
18.the existing CPA 现任注册会计师 bI6wE'h
19.the successor CPA 后任注册会计师 e7qMt[.
20.the preceding CPA前任注册会计师 p+UHJ&
21.issue the audit report 出具审计报告 {<[tYZmj.
22.expert 专家 VQjFEJ
23.the board of directors 董事会 6v O)s!b
24.knowledge of the entity‘ s business 了解被审计单位情况 P Xn>x8z
25.assess material misstatement risks评估重大错报风险 Z;
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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 B\>}X_\4
27.a general knowledge of ————- 初步了解―――的情况 L00;rTs>
28.a more knowledge of—————— 进一步了解的情况 [k7N+W8
29.the prior year‘s working papers 以前年度工作底稿 Z)T@`B6
30.minutes of meeting 会议纪要 8;f<q u|w
31.business risks 经营风险 IYg3ve`x
32.appropriateness 适当性 A<X :K
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33.accounting estimate 会计估计 %aE7id>v6
34.management representations 管理层声明 6ri?y=-c
35.going concern assumption 持续经营假设 |SukiXJZF
36.audit plan 审计计划 #s
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37.significant audit areas 重点审计领域 #r^@*<{^
38.error 错误 !XA%[u
39.fraud舞弊 (i0"hi
40.modified or additional procedures 修改或追加审计程序 NF(IF.8G
41.misappropriation of assets 侵占资产 -L
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42.transactions without substance 虚假交易 Z6([/n
43.unusual pressures 异常压力 P|P fG=
44.the suspected noncompliance 涉嫌存在违法行为 7cP[o+
45.materialiy 重要性 K(KP3Q
46.exceed the materiality level 超过重要性水平 EJ;0ypbG
47.approach the materiality level 接近重要性水平 CSqb)\8Oi*
48.an acceptably low level 可接受水平 FoD/Q
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
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50.misstatements or omissions 错报或漏报 {e[pSD6
51.aggregate 总计 ;E? hz
52.subsequent events 期后事项 xnuv4Z}]t
53.adjust the financial statements 调整财务报表 Fp6[W5>(-
54.perform additional audit procedures 实施追加的审计程序 2T(,
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55.audit risk 审计风险 y_4krY|Zx
56.detection risk 检查风险 Nw>T$RzS
57.inappropriate audit opinion 不适当的审计意见 2DCcGKa"
58.material misstatement 重大的错报 U[e8K
59.tolerable misstatement 可容忍错报 s.I1L?s1w?
60.the acceptable level of detection risk 可接受的检查风险 NRuG?^/}d
61.assessed level of material misstatement risk 重大错报风险的评估水平 V_A,d8=lt
62.simall business 小规模企业 E<#4G9O<
63.accounting system 会计系统 Nu
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64.test of control 控制测试 <AAZ8#^
65.walk-through test 穿行测试 ZDkD%SCy
66.communication 沟通 +b,31
67.flow chart 流程图 e]*=sp!T
68.reperformance of internal control 重新执行 p1VahjRE-
69.audit evidence 审计证据 0.BUfuuh
70.substantive procedures 实质性程序 @wdB%
71.assertions 认定 uJ/?+5TU
72.esistence 存在 Fx[A8G
73.occurrence 发生 <X I35\^
74.completeness 完整性 ZOrTbik
75.rights and obligations 权利和义务 E4v_2Q
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76.valuation and allocation 计价和分摊 O*J_+6
77.cutoff 截止 F`BgKH!
78.accuracy 准确性 eFj6p<
79.classification 分类 'D0X?2
80.inspection 检查 Ij6Wz.*
81.supervision of counting 监盘 'K@{vB
82.observation 观察 VmOFX:j!,
83.confirmation 函证 *n*N|6+
84.computation 计算 Il^\3T+
85.analytical procedures 分析程序 ,JQxs7@2k
86.vouch 核对 aa0`y
87.trace 追查 u_6BHsU
88.audit sampling 审计抽样 qzHqj;
89.error 误差 4/`h@]8P
90.expected error 预期误差 4I#eC#"
91.population 总体 #[U9(44,
92.sampling risk 抽样风险 |:e|~sism
93.non- sampling risk 非抽样风险 ZH;y>Z
94.sampling unit 抽样单位 wSJ]3gJM`
95.statistical sampling 统计抽样 zOao&
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 )p!*c,
98.the risk of over reliance 信赖过度风险 4g 6ksdFQ
99.the risk of incorrect rejection 误拒风险 1t\b a1x
100. the risk of incorrect acceptance 误受风险 s7.p$r
101.working trial balance 试算平衡表 I>kiah*
102.index and cross-referencing 索引和交叉索引 n(Q\',C
103.cash receipt 现金收入 :<N6i/
104.cash disbursement 现金支出 Tn@UX(^,
105.bank statement 银行对账单 g
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106.bank reconciliation 银行存款余额调节表 WBw
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107.balance sheet date 资产负债表日 e:$7^Y,U/
108.net realizable value 可变现净值 hSkc9jBF
109.storeroom 仓库 %CxEZPe$
110.sale invoice 销售发票 5U)ab3:
111.price list 价目表 4j=<p@
112.positive confirmation request 积极式询证函 ;Y@!:p-H
113.negative confirmation request 消极式询证函 $/, BJ/9
114.purchase requisition 请购单 )@<HCRQ'q
115.receiving report 验收报告
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116.gross margin 毛利 UBhciZ
117.manufacturing overhead 制造费用 ?y>Y$-v/C
118.material requisition 领料单 uOG-IHuF
119.inventory-taking 存货盘点 uEScAeQXsI
120.bond certificate 债券 ol$2sI=.s
121.stock certificate 股票 tIGVB
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122.audit report 审计报告 @q> ktE_
123.entity 被审计单位 yV J dZ I
124.addressee of the audit report 审计报告的收件人 '9*5-iO
125.unqualified opinion 无保留意见 e$Xq
126.qualified opinion 保留意见 6 I
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127.disclaimer of opinion 无法表示意见 <