1.audit 审计 1:%m
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2.attestation b&g9A{t
鉴证 F6T@YSP
3.credibility JlF0 L%Rc
可信赖程度 V 'Gi2gNaP
4.audit of financial statements 财务报表审计 YZCPS6PuE
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 Y.?|[x0Wh
7.compilation 编制 Y962rZ
8.reliability 可靠性 x7J|
9.relevance 相关性 hGH{Xp[mW
10.professional skepticism 职业谨慎 oy'Q#!
11.objectivity 客观性 N1Y*IkW"
12. professional competence 专业胜任能力 G{ rUqo
13.Senior/CPA-in-charge 项目经理 EjB<`yT
14.audit engagement letter 业务约定书 g
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15.recurring audit 连续审计 ,z)7rU`
16.the client 委托人 n>\BPiz
17.change CPA 更换注册会计师 |,]#vcJP#b
18.the existing CPA 现任注册会计师 #3$U&|`
19.the successor CPA 后任注册会计师 L_jwM^8
20.the preceding CPA前任注册会计师 jow^~
21.issue the audit report 出具审计报告 HPAg1bV:-
22.expert 专家 xZS
23.the board of directors 董事会 F'Fc)9qFa<
24.knowledge of the entity‘ s business 了解被审计单位情况 \1RQ),5 %]
25.assess material misstatement risks评估重大错报风险 9il!w
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 <W vuW6
27.a general knowledge of ————- 初步了解―――的情况 Y[;Pl$
28.a more knowledge of—————— 进一步了解的情况 "HVwm>qEi
29.the prior year‘s working papers 以前年度工作底稿 8 &VwAo
30.minutes of meeting 会议纪要 B| %=<1?
31.business risks 经营风险 b]mRn
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32.appropriateness 适当性 T}P|uP
33.accounting estimate 会计估计
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34.management representations 管理层声明 3l>P>[<o
35.going concern assumption 持续经营假设 +U^dllL7
36.audit plan 审计计划 \+v_6F
37.significant audit areas 重点审计领域 )xP]rOT
38.error 错误 ZzI^*Nyg
39.fraud舞弊 ]xf{.z
40.modified or additional procedures 修改或追加审计程序 S'Q$N-Dy
41.misappropriation of assets 侵占资产 -z0,IYG }
42.transactions without substance 虚假交易 bqf=;N vog
43.unusual pressures 异常压力 J mFzSR?}
44.the suspected noncompliance 涉嫌存在违法行为 vsoj] R$C
45.materialiy 重要性 8ne'x!1 D
46.exceed the materiality level 超过重要性水平 +F 6KGK[
47.approach the materiality level 接近重要性水平 [}lv!KmzW
48.an acceptably low level 可接受水平 R]/F{Xs
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 8pDJz_F!{
50.misstatements or omissions 错报或漏报 3Du&KZ
51.aggregate 总计 hS
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52.subsequent events 期后事项 rN{&$+"2
53.adjust the financial statements 调整财务报表 ~srmlBi6
54.perform additional audit procedures 实施追加的审计程序 + 7E6U*
55.audit risk 审计风险 yN~=3b>
56.detection risk 检查风险 % 9BC%w]y
57.inappropriate audit opinion 不适当的审计意见 -.g5|B
58.material misstatement 重大的错报 o L
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59.tolerable misstatement 可容忍错报 J~<:yBup}
60.the acceptable level of detection risk 可接受的检查风险 GFlsI-*`
61.assessed level of material misstatement risk 重大错报风险的评估水平 /
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62.simall business 小规模企业 Aid{PGDk
63.accounting system 会计系统 %<DRrKt
64.test of control 控制测试 ,X\z#B
65.walk-through test 穿行测试 &J"a` l2
66.communication 沟通 =q[3/'2V$?
67.flow chart 流程图 yYdXAenQ
68.reperformance of internal control 重新执行 Cj5M
69.audit evidence 审计证据 #)>>f
70.substantive procedures 实质性程序 =
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71.assertions 认定 'L3 \ I
72.esistence 存在 [Bpgb57En
73.occurrence 发生 kf-ZE$S4
74.completeness 完整性 ])~*)I~Y
75.rights and obligations 权利和义务 o?p) V^7
76.valuation and allocation 计价和分摊 1Q?hskL
77.cutoff 截止 3u{[(W}08
78.accuracy 准确性 p$ [*GX
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79.classification 分类 qg.[M*
80.inspection 检查 w=#&(xm0
81.supervision of counting 监盘 C _[jQTr
82.observation 观察 51;(vf
83.confirmation 函证
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84.computation 计算 (eO0Ic[c
85.analytical procedures 分析程序 #|$i H kVY
86.vouch 核对 T
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87.trace 追查 '`[nt25N
88.audit sampling 审计抽样 [mWo&Ph[-
89.error 误差 [(btpWxb^
90.expected error 预期误差 m(g$T
91.population 总体 [.<vISRir
92.sampling risk 抽样风险 s|,gn 5
93.non- sampling risk 非抽样风险 %$]u6GKabi
94.sampling unit 抽样单位 u0XGtu$4
95.statistical sampling 统计抽样 y62;&{?m
96.tolerable error 可容忍误差 Sk;IAp#X9
97.the risk of under reliance 信赖不足风险 `i{o8l
98.the risk of over reliance 信赖过度风险 /~
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99.the risk of incorrect rejection 误拒风险 8zVXQ!
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100. the risk of incorrect acceptance 误受风险 )[nzmL*w
101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 T5-4Q
103.cash receipt 现金收入 8<.KWr
104.cash disbursement 现金支出 T_Y 6AII
105.bank statement 银行对账单 9=<
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106.bank reconciliation 银行存款余额调节表 1Tiq2+hmf
107.balance sheet date 资产负债表日 qM1$?U
108.net realizable value 可变现净值 `fc*/D
109.storeroom 仓库 P9%9/ B:-
110.sale invoice 销售发票 PCaa_
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111.price list 价目表 Brpin
112.positive confirmation request 积极式询证函 Rut6m5>
113.negative confirmation request 消极式询证函 P"iqP|
114.purchase requisition 请购单 (V=lK6WQm
115.receiving report 验收报告 SxH}/I|W
116.gross margin 毛利 ~s5Sk#.z5
117.manufacturing overhead 制造费用 8o{ SU6pH
118.material requisition 领料单 *"e[au^8*b
119.inventory-taking 存货盘点 6 #{=
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120.bond certificate 债券 ,vN#U&