1.audit 审计 l{\@+m
2.attestation umiD2BRZ
鉴证 |:`gjl_Nf
3.credibility Nx(y_.I{K
可信赖程度
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4.audit of financial statements 财务报表审计 9n".Q-V;k
5.agreed-upon procedures 执行商定程序 pM@0>DVi
6.high levels of assurance 高水平保证 W}oAgUd
7.compilation 编制 AyZBH&}RZ
8.reliability 可靠性 R:DW>LB
9.relevance 相关性 Bbx.RL.V
10.professional skepticism 职业谨慎 *,__\/U98
11.objectivity 客观性 utwqP~
12. professional competence 专业胜任能力 dCMW
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13.Senior/CPA-in-charge 项目经理 s|&2QG0'7
14.audit engagement letter 业务约定书 ag$UNV
15.recurring audit 连续审计 T
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16.the client 委托人 Eq/%k $6#1
17.change CPA 更换注册会计师 /!0{9F<
18.the existing CPA 现任注册会计师 t%<d}QuHW
19.the successor CPA 后任注册会计师 $PNIuC?=
20.the preceding CPA前任注册会计师 Lv
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21.issue the audit report 出具审计报告 v0} .!u>Ww
22.expert 专家 fM)R O7
23.the board of directors 董事会 #S4{,
24.knowledge of the entity‘ s business 了解被审计单位情况 iP JZ%
25.assess material misstatement risks评估重大错报风险 L$FLQyDR
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 nZM|8
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 `ja**re
29.the prior year‘s working papers 以前年度工作底稿 p,9eZUGy
30.minutes of meeting 会议纪要 SuW_[6]
31.business risks 经营风险 8V3SZ17
32.appropriateness 适当性 !Hr
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33.accounting estimate 会计估计 X"{s"
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34.management representations 管理层声明 a4! AvG
35.going concern assumption 持续经营假设 EmR#)c~(W
36.audit plan 审计计划 2$? )VXtw
37.significant audit areas 重点审计领域 "U&
38.error 错误 A`Bg"k:D
39.fraud舞弊 ,*V{gpC7
40.modified or additional procedures 修改或追加审计程序 CxtH?9# |
41.misappropriation of assets 侵占资产 '%RYo#
42.transactions without substance 虚假交易 KyAQzN 9
43.unusual pressures 异常压力 E$rn^keM
44.the suspected noncompliance 涉嫌存在违法行为 kqA`d
45.materialiy 重要性 iffRGnN^e
46.exceed the materiality level 超过重要性水平 ~
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47.approach the materiality level 接近重要性水平 P Z;O
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48.an acceptably low level 可接受水平 I=pTfkTT
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 -U=bC
50.misstatements or omissions 错报或漏报 3&-BO%i
51.aggregate 总计 0BIH.ZV#
52.subsequent events 期后事项 ([ xYOxcp5
53.adjust the financial statements 调整财务报表 O.*, e
54.perform additional audit procedures 实施追加的审计程序 hC8'6h
55.audit risk 审计风险 mY3x
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56.detection risk 检查风险 J
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57.inappropriate audit opinion 不适当的审计意见 TP oP%Yj"
58.material misstatement 重大的错报 7{XI^I:n
59.tolerable misstatement 可容忍错报 I/MYS5}
60.the acceptable level of detection risk 可接受的检查风险 e2%Y8ZJG.
61.assessed level of material misstatement risk 重大错报风险的评估水平 3%xj-7z
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62.simall business 小规模企业 #2&_WM!
63.accounting system 会计系统 V5RfxWtm:
64.test of control 控制测试 6P!M+PO
65.walk-through test 穿行测试 ,?7URx*
66.communication 沟通 jO$3>q
67.flow chart 流程图 r/fLm8+
68.reperformance of internal control 重新执行 6546"sU
69.audit evidence 审计证据 `hL16S
70.substantive procedures 实质性程序 B}YB%P_CWs
71.assertions 认定 BxO8oKe
72.esistence 存在 -mG3#88*
73.occurrence 发生 !B(6
74.completeness 完整性 QE$sXP7&u
75.rights and obligations 权利和义务 (~N&ov
76.valuation and allocation 计价和分摊 Ah28D!Gor
77.cutoff 截止 Je+z\eT!5<
78.accuracy 准确性 2bfKD'!aH
79.classification 分类 \
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80.inspection 检查 $ T. c>13
81.supervision of counting 监盘 RpR;1ktF>
82.observation 观察 ' Ky5|4
83.confirmation 函证 ~(%nnG6x
84.computation 计算 >ZuWsA0q
85.analytical procedures 分析程序 <`b)56v:+
86.vouch 核对 4
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87.trace 追查 M"#xjP.
88.audit sampling 审计抽样 Y+syc dq
89.error 误差 Y|g8xkI}XB
90.expected error 预期误差 _CBG?
91.population 总体 INE8@}e
92.sampling risk 抽样风险 `TOm.YZG
93.non- sampling risk 非抽样风险 tD.md_E
94.sampling unit 抽样单位 ">*PH}b
95.statistical sampling 统计抽样 6fQN
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96.tolerable error 可容忍误差 iu2{%S)w
97.the risk of under reliance 信赖不足风险 4}Y2
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98.the risk of over reliance 信赖过度风险 ~%B^`s
99.the risk of incorrect rejection 误拒风险 !&Vp5]c
100. the risk of incorrect acceptance 误受风险 )VID
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101.working trial balance 试算平衡表 N)03
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102.index and cross-referencing 索引和交叉索引 hdp;/Qz&
103.cash receipt 现金收入 (u+3{Eb
104.cash disbursement 现金支出 k/?5Fs!#
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 |[;9$Vn
107.balance sheet date 资产负债表日 dQQh$*IL?{
108.net realizable value 可变现净值 m@R!o
109.storeroom 仓库 %:sQ[^0
110.sale invoice 销售发票 Tf)qd\
111.price list 价目表 (\>3FwFHW|
112.positive confirmation request 积极式询证函 +
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113.negative confirmation request 消极式询证函 +ZEj(fd
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114.purchase requisition 请购单 &p%0cjg"Q
115.receiving report 验收报告 BYFvf(>
116.gross margin 毛利 <<W
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117.manufacturing overhead 制造费用 ]
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118.material requisition 领料单 |TatRB3>
119.inventory-taking 存货盘点 !jGe_xB}~
120.bond certificate 债券 z;JyHC)
121.stock certificate 股票 5fMVjd
122.audit report 审计报告 Va"Q1 *"
123.entity 被审计单位 Jw)Uk<