1.audit 审计 48_( 'z*>
2.attestation %6
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鉴证 X]_9g[V
3.credibility 0|kH0c,T-
可信赖程度 d~q7!
4.audit of financial statements 财务报表审计 7AF6aog
5.agreed-upon procedures 执行商定程序 m^ /s}WEqp
6.high levels of assurance 高水平保证 uNca@xl'
7.compilation 编制 _BoA&Ism
8.reliability 可靠性 9&zQ5L>
9.relevance 相关性 q ,+29
10.professional skepticism 职业谨慎 IEe;ygL#
11.objectivity 客观性 1'H!S%fS
12. professional competence 专业胜任能力 TQykXZ2Yb)
13.Senior/CPA-in-charge 项目经理 oA8A
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14.audit engagement letter 业务约定书 t$b5,"G1
15.recurring audit 连续审计 -b)3+#f
16.the client 委托人 fg/hUUl
17.change CPA 更换注册会计师 <Ira~N
18.the existing CPA 现任注册会计师 d4) 0G-|
19.the successor CPA 后任注册会计师 "5v^6R9e
20.the preceding CPA前任注册会计师 !+DhH2;)F
21.issue the audit report 出具审计报告 )d>Dcne
22.expert 专家 XePGOw))O
23.the board of directors 董事会 8gG;A8
24.knowledge of the entity‘ s business 了解被审计单位情况 =
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25.assess material misstatement risks评估重大错报风险 \0Ba?
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 S263h(H
27.a general knowledge of ————- 初步了解―――的情况 y(O~=S+<
28.a more knowledge of—————— 进一步了解的情况 UgD)O:xaU
29.the prior year‘s working papers 以前年度工作底稿 "-\8Y>E
30.minutes of meeting 会议纪要 ikO9p|J
31.business risks 经营风险 -wVuM.n(Z
32.appropriateness 适当性 gX|\O']6
33.accounting estimate 会计估计 .*Z#;3
34.management representations 管理层声明 GcG$>&,
35.going concern assumption 持续经营假设 {"*_++|
36.audit plan 审计计划 1B
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37.significant audit areas 重点审计领域
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38.error 错误 g1 =>u
39.fraud舞弊 z/nW;ow
40.modified or additional procedures 修改或追加审计程序 ?J-D6;
41.misappropriation of assets 侵占资产 1~E;@eK'
42.transactions without substance 虚假交易 -C8LM ls
43.unusual pressures 异常压力 )@<HG$#
44.the suspected noncompliance 涉嫌存在违法行为 ~%h&ELSw
45.materialiy 重要性 1kD1$5
46.exceed the materiality level 超过重要性水平 5RP5%U
47.approach the materiality level 接近重要性水平 24sQon
48.an acceptably low level 可接受水平 (hh^?
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 7`e<H 8g
50.misstatements or omissions 错报或漏报 A-*MH#QUKh
51.aggregate 总计 221}xhn5
52.subsequent events 期后事项 2wa'WEx
53.adjust the financial statements 调整财务报表 +11 oVW
54.perform additional audit procedures 实施追加的审计程序 E(&zH;?_
55.audit risk 审计风险 [[xnp;-;
56.detection risk 检查风险 ?
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57.inappropriate audit opinion 不适当的审计意见 ~6+Um_A_L
58.material misstatement 重大的错报 c7R&/JV
59.tolerable misstatement 可容忍错报 jUDE)~h
60.the acceptable level of detection risk 可接受的检查风险 t^}"8
61.assessed level of material misstatement risk 重大错报风险的评估水平 \FF|b"E_=
62.simall business 小规模企业 $.31<@T7
63.accounting system 会计系统 x=X&b%09
64.test of control 控制测试 1bHQB$%z
65.walk-through test 穿行测试 Z-y
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66.communication 沟通 $`R
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67.flow chart 流程图 gZ-:
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68.reperformance of internal control 重新执行 {bG. X?b
69.audit evidence 审计证据 L">m2/ HG
70.substantive procedures 实质性程序 :Zo^Uc:*w
71.assertions 认定 ?j)#\s2
72.esistence 存在 rDu?XJA
73.occurrence 发生 iRqLLMrn
74.completeness 完整性 t~.^92]s|
75.rights and obligations 权利和义务 9$}>O]
76.valuation and allocation 计价和分摊 %IDl+
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77.cutoff 截止 /iJsa&W}
78.accuracy 准确性 ylDfr){
79.classification 分类 (cI@#x
80.inspection 检查 Cv/3-&5S
81.supervision of counting 监盘 NRk^Z)
82.observation 观察 vE)d0l"
83.confirmation 函证 Mc,p]{<<AV
84.computation 计算
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85.analytical procedures 分析程序 uaxkGEXr
86.vouch 核对 6zi
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87.trace 追查
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88.audit sampling 审计抽样 [4@@b"H
89.error 误差 t}MT<Jj
90.expected error 预期误差 wRq
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91.population 总体 jS5K:yx<
92.sampling risk 抽样风险 W .Al\!Gi
93.non- sampling risk 非抽样风险 Ik@MIxLK
94.sampling unit 抽样单位 /Ao.b|mm
95.statistical sampling 统计抽样 Q5IN1
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96.tolerable error 可容忍误差 }uO2x@
97.the risk of under reliance 信赖不足风险 pW>.
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98.the risk of over reliance 信赖过度风险 Uo[`AzD3
99.the risk of incorrect rejection 误拒风险 zm4e+v-
100. the risk of incorrect acceptance 误受风险 =/4}!B/
101.working trial balance 试算平衡表 xsrdHP1
102.index and cross-referencing 索引和交叉索引 [|YJg]i-
103.cash receipt 现金收入 <l>L8{-3
104.cash disbursement 现金支出 AboRuHQ
105.bank statement 银行对账单 U.<a d
106.bank reconciliation 银行存款余额调节表 $N|Spp0
107.balance sheet date 资产负债表日 f917F.1I
108.net realizable value 可变现净值 };*&;GFe
109.storeroom 仓库 6'e 'UD
110.sale invoice 销售发票 e'=#G$S?g
111.price list 价目表 Yi19VU|/
112.positive confirmation request 积极式询证函 h*sL' fJ]
113.negative confirmation request 消极式询证函 N'|9rB2e
114.purchase requisition 请购单 tMo=q7ig
115.receiving report 验收报告 "c![s%
116.gross margin 毛利 -cUw}
117.manufacturing overhead 制造费用 SL<EZn0F9
118.material requisition 领料单 rKl
119.inventory-taking 存货盘点 fvG4K(
120.bond certificate 债券 6']WOM#
121.stock certificate 股票 K
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122.audit report 审计报告 9Dyy&$s
123.entity 被审计单位 Ev48|X6
124.addressee of the audit report 审计报告的收件人 [&zSY