1.audit 审计 8E\6RjM
2.attestation :jljM(\
鉴证 Kl
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3.credibility ,W~a%8*
可信赖程度 NxQ+z^o\
4.audit of financial statements 财务报表审计 Nn|~:9#
5.agreed-upon procedures 执行商定程序 a`uHkRX
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6.high levels of assurance 高水平保证 AP_2.V=Sn
7.compilation 编制 twJ)h :!_y
8.reliability 可靠性 /YH5s=
9.relevance 相关性 M\ {W &o1!
10.professional skepticism 职业谨慎 JGKiVBN
11.objectivity 客观性 -!z,t7!
12. professional competence 专业胜任能力 F
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13.Senior/CPA-in-charge 项目经理 66l$}+|Zzc
14.audit engagement letter 业务约定书 M `bEnu
15.recurring audit 连续审计 R} aHo0r
16.the client 委托人 sDvtk]4o-4
17.change CPA 更换注册会计师 !&OybjQ
18.the existing CPA 现任注册会计师 gsp|?)]x
19.the successor CPA 后任注册会计师 w6[uM%fHG
20.the preceding CPA前任注册会计师 hM @F|t3
21.issue the audit report 出具审计报告 F;^GhiQVS
22.expert 专家 rZv5>aEI
23.the board of directors 董事会 L|[0&u!
24.knowledge of the entity‘ s business 了解被审计单位情况 AT4G]pT
25.assess material misstatement risks评估重大错报风险 7'9~Kx&+
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 6P KH%
27.a general knowledge of ————- 初步了解―――的情况 }^
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28.a more knowledge of—————— 进一步了解的情况 3mnq=
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29.the prior year‘s working papers 以前年度工作底稿 7-hSso.'
30.minutes of meeting 会议纪要 }2eP~3
31.business risks 经营风险 Dk XB
32.appropriateness 适当性 J_^Ml)@iy
33.accounting estimate 会计估计 b:uMON,H
34.management representations 管理层声明 U`fxe`nVa
35.going concern assumption 持续经营假设 REvY`
36.audit plan 审计计划 l|P(S(ikh
37.significant audit areas 重点审计领域 }
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38.error 错误 n/fMq,<8
39.fraud舞弊 5ZkMd!$y
40.modified or additional procedures 修改或追加审计程序 k6vY/)-S
41.misappropriation of assets 侵占资产 tK+K lz
42.transactions without substance 虚假交易 y84=Q
43.unusual pressures 异常压力 } 1> i
44.the suspected noncompliance 涉嫌存在违法行为 3,cZ*4('d
45.materialiy 重要性 ]"<
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46.exceed the materiality level 超过重要性水平 )0I;+9:D=
47.approach the materiality level 接近重要性水平 R8lBhLs
48.an acceptably low level 可接受水平 j7|r^
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 >}~Pu|
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50.misstatements or omissions 错报或漏报 OJL?[<I
51.aggregate 总计 aa1^cw 5}
52.subsequent events 期后事项 Dog Tj
53.adjust the financial statements 调整财务报表 4M&6q(389
54.perform additional audit procedures 实施追加的审计程序 U`es
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55.audit risk 审计风险 jHj*S9:`
56.detection risk 检查风险 "=uphBZog
57.inappropriate audit opinion 不适当的审计意见 PKhH0O\_U
58.material misstatement 重大的错报 e!67Na0X(
59.tolerable misstatement 可容忍错报 u^T{sQ"_
60.the acceptable level of detection risk 可接受的检查风险 TrHz(no
61.assessed level of material misstatement risk 重大错报风险的评估水平 &?=UP4[oif
62.simall business 小规模企业 7Xu.z9y
63.accounting system 会计系统 :b&O{>M]Y
64.test of control 控制测试 B|-E3v:f4
65.walk-through test 穿行测试 rQ^$)%uP
66.communication 沟通 8Ilg[Drj*
67.flow chart 流程图 i-'rS/R
68.reperformance of internal control 重新执行 8pfQAzl
69.audit evidence 审计证据 u[_~ !y
70.substantive procedures 实质性程序 IG1+_-H:
71.assertions 认定 E5P?(5Nv
72.esistence 存在 AK/_^?zA s
73.occurrence 发生 !'()QtvC<
74.completeness 完整性 ]C =+
75.rights and obligations 权利和义务 <B*}W2\
76.valuation and allocation 计价和分摊 S"iz
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77.cutoff 截止 z
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78.accuracy 准确性 %Bo/vB'
79.classification 分类 LB|FVNW/S
80.inspection 检查 gu[3L
81.supervision of counting 监盘 ,nJYYM
82.observation 观察 !Qu)JR
83.confirmation 函证 6_a42#
84.computation 计算 `Tx1?]
85.analytical procedures 分析程序 er
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86.vouch 核对 opK=Z
87.trace 追查 -t, .A/?
88.audit sampling 审计抽样 /h=:heS4$
89.error 误差 }%B^Vl%ZZ
90.expected error 预期误差 ,ufB*[~
91.population 总体 `
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92.sampling risk 抽样风险 ]~:9b[G2
93.non- sampling risk 非抽样风险 URbu=U
94.sampling unit 抽样单位 ;Zb+WGyj
95.statistical sampling 统计抽样 Hf
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96.tolerable error 可容忍误差 'OKDB7Ni
97.the risk of under reliance 信赖不足风险 f)p c$~B
98.the risk of over reliance 信赖过度风险 ^[{\ZX
99.the risk of incorrect rejection 误拒风险 ppt`5F O
100. the risk of incorrect acceptance 误受风险 8v7;{4^
101.working trial balance 试算平衡表 o7N3:)
102.index and cross-referencing 索引和交叉索引 ULq#2l
103.cash receipt 现金收入 /=9t$u|
104.cash disbursement 现金支出 ]Ma2*E!p
105.bank statement 银行对账单 DW^E46k)A
106.bank reconciliation 银行存款余额调节表 %a;N)
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107.balance sheet date 资产负债表日 4@D 8{?$~Q
108.net realizable value 可变现净值 tkBp?Wl
109.storeroom 仓库 k\UDZ)TQV
110.sale invoice 销售发票 9S
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111.price list 价目表 W8:?y*6
112.positive confirmation request 积极式询证函 /xmUu0H$R
113.negative confirmation request 消极式询证函 eJ+V!K'H2
114.purchase requisition 请购单 /79_3;^
115.receiving report 验收报告 lLy^@s
116.gross margin 毛利 KS($S(Fi
117.manufacturing overhead 制造费用 )J&