1.audit 审计 JQCwI`%i
2.attestation aD^MoB3
鉴证 (l,o UBRr
3.credibility loB/w{r*x
可信赖程度 2n=;"33%a
4.audit of financial statements 财务报表审计 93dotuF
5.agreed-upon procedures 执行商定程序 n"
~*9'
6.high levels of assurance 高水平保证 Rju8%FRO
7.compilation 编制 #(H_w4
8.reliability 可靠性 P&Y
aJUq.u
9.relevance 相关性 ; n@C(hG
10.professional skepticism 职业谨慎 5zGj,y>u
11.objectivity 客观性 oGqv,[$qN
12. professional competence 专业胜任能力 4tU~ ^z
13.Senior/CPA-in-charge 项目经理 V Y3{1Dlf
14.audit engagement letter 业务约定书 `3KprpE8v
15.recurring audit 连续审计 ?uN(" I
16.the client 委托人 {P5@2u6S
17.change CPA 更换注册会计师 {|%O)fr,
18.the existing CPA 现任注册会计师 6.jZy~
19.the successor CPA 后任注册会计师 X3nhqQTZ
20.the preceding CPA前任注册会计师 YMd&+J
`
21.issue the audit report 出具审计报告 $^!w`>0C
22.expert 专家 NZ
uFxJ-`
23.the board of directors 董事会 75HL
24.knowledge of the entity‘ s business 了解被审计单位情况 yd~fC:_ ]
25.assess material misstatement risks评估重大错报风险 X
A|`wAGP
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 (?!0__NN;
27.a general knowledge of ————- 初步了解―――的情况 57>ne)51
28.a more knowledge of—————— 进一步了解的情况 ihWz/qx&q
29.the prior year‘s working papers 以前年度工作底稿 m5pVt4
30.minutes of meeting 会议纪要 NjxW A&[ng
31.business risks 经营风险 Mvv=)?:
32.appropriateness 适当性 m { fQL
33.accounting estimate 会计估计 bAiw]xi
34.management representations 管理层声明 (0Cszm.
35.going concern assumption 持续经营假设 )'~FDw\6
36.audit plan 审计计划 \sd"iMEi
37.significant audit areas 重点审计领域 q@9i3*q;
38.error 错误 zTB9
GrU
39.fraud舞弊 clw91yrQn
40.modified or additional procedures 修改或追加审计程序 G,-OH-M!
41.misappropriation of assets 侵占资产 }D+8K
42.transactions without substance 虚假交易 l,FoK76G
43.unusual pressures 异常压力 Ol[gck|~
44.the suspected noncompliance 涉嫌存在违法行为 O:)IRB3
45.materialiy 重要性 BT3O_X`u
46.exceed the materiality level 超过重要性水平 Ak Tw?v'
47.approach the materiality level 接近重要性水平 #pSOZX
48.an acceptably low level 可接受水平 <h=M
Rw,l
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 63S1ed[
50.misstatements or omissions 错报或漏报 :$aW@?zAY
51.aggregate 总计 SZ{cno1`
52.subsequent events 期后事项 b<AE}UK
53.adjust the financial statements 调整财务报表 5-HJ&Q
54.perform additional audit procedures 实施追加的审计程序 lM*O+k
55.audit risk 审计风险 l|A8AuO*?
56.detection risk 检查风险 "S`wwl
57.inappropriate audit opinion 不适当的审计意见 >` QX
xTn
58.material misstatement 重大的错报 !d.>r
7w
59.tolerable misstatement 可容忍错报 k+$4?/A
60.the acceptable level of detection risk 可接受的检查风险 3SDWR@x&
61.assessed level of material misstatement risk 重大错报风险的评估水平 D~Ohw sL4
62.simall business 小规模企业 (H+[ ^(3d2
63.accounting system 会计系统 v6?\65w,|
64.test of control 控制测试 OeGuq.>w
65.walk-through test 穿行测试 ukf\*
66.communication 沟通 0t?<6-3`/
67.flow chart 流程图 lhl0
68.reperformance of internal control 重新执行 7 afA'.=
69.audit evidence 审计证据 ddDJXk)!0
70.substantive procedures 实质性程序 T1HiHvJ
71.assertions 认定 &6=ZT:.6Te
72.esistence 存在 Z4ov
73.occurrence 发生 >5O y^u6Ly
74.completeness 完整性 "!6~*!]c
75.rights and obligations 权利和义务 n "KJB
76.valuation and allocation 计价和分摊 hX| UE
77.cutoff 截止 zl
0^EltiU
78.accuracy 准确性 #4 &N0IG
79.classification 分类 BON""yIC
80.inspection 检查 X]MM7hMuR
81.supervision of counting 监盘 ]#q7}Sd
82.observation 观察 L_ qv<iM$
83.confirmation 函证 h$ iyclX
84.computation 计算 )|R0_9CLV
85.analytical procedures 分析程序 ioa_AG6B
86.vouch 核对 .N5R?fmD
87.trace 追查 C%?D E@k
88.audit sampling 审计抽样 x ETVtq
89.error 误差 Bj($_2M%+
90.expected error 预期误差 a 8hv .43
91.population 总体 rI66frbj
92.sampling risk 抽样风险 -sH.yAvC6
93.non- sampling risk 非抽样风险 *Gh8nQbh
94.sampling unit 抽样单位 | ,l=v`/
95.statistical sampling 统计抽样 F"f}vl
96.tolerable error 可容忍误差 S%s|P=u
97.the risk of under reliance 信赖不足风险 f9XO9N,hE:
98.the risk of over reliance 信赖过度风险 D3AtYt
99.the risk of incorrect rejection 误拒风险 _&Uo|T
100. the risk of incorrect acceptance 误受风险 Xa%&.&V
101.working trial balance 试算平衡表 lPQ
Ut!xI
102.index and cross-referencing 索引和交叉索引 K[a<
103.cash receipt 现金收入 j X!ftm2
104.cash disbursement 现金支出 m *bKy;'8
105.bank statement 银行对账单 p9}c6{Wp
106.bank reconciliation 银行存款余额调节表 k&_u\D"^"%
107.balance sheet date 资产负债表日 X1V}%@3:
108.net realizable value 可变现净值 zV(tvt
109.storeroom 仓库 }%ZG>LG5J
110.sale invoice 销售发票 ($ B]9*
111.price list 价目表 f+aS2k(e>
112.positive confirmation request 积极式询证函 m>-^K
113.negative confirmation request 消极式询证函 ^AjYe<RU}
114.purchase requisition 请购单 9EA
!j}
115.receiving report 验收报告 nP{sCH 1
116.gross margin 毛利 19w,'}CGk
117.manufacturing overhead 制造费用 9k+&fyy
118.material requisition 领料单 3G/ mB
119.inventory-taking 存货盘点 ocA'goI-
120.bond certificate 债券 {p*hN i)0
121.stock certificate 股票 GE8D3V;*V
122.audit report 审计报告 e5>5/l]jsg
123.entity 被审计单位 )>X|o$2
124.addressee of the audit report 审计报告的收件人 {{[jC"4AY
125.unqualified opinion 无保留意见 o`T<