1.audit 审计 CY
$
1;/
2.attestation D$E#:[
鉴证 CZ
=]0zB
3.credibility \C{Zqo,
可信赖程度 =)a%,H
4.audit of financial statements 财务报表审计 $'yWg_(
5.agreed-upon procedures 执行商定程序 lwIxn1n
6.high levels of assurance 高水平保证 Y' 5X4Ks|
7.compilation 编制 xc7Rrh]}
8.reliability 可靠性 sn]D7Ae
9.relevance 相关性 {Z178sik
10.professional skepticism 职业谨慎 {XwDvLZ
11.objectivity 客观性 VKg9^%#b`[
12. professional competence 专业胜任能力 e*d lGK3l
13.Senior/CPA-in-charge 项目经理 ,$RXN8x1
14.audit engagement letter 业务约定书 nswhYSX
15.recurring audit 连续审计 mP?}h
16.the client 委托人 qxYCT
$1
17.change CPA 更换注册会计师 AoK;6je`K^
18.the existing CPA 现任注册会计师 !sYZ1;WAO
19.the successor CPA 后任注册会计师 ?[%.4i;-h
20.the preceding CPA前任注册会计师 A$L:,b(
21.issue the audit report 出具审计报告 O3pd5&^g
22.expert 专家 5xU}}[|~-
23.the board of directors 董事会 fA=Lb^,M
24.knowledge of the entity‘ s business 了解被审计单位情况 !(3[z>
25.assess material misstatement risks评估重大错报风险 &%eM
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 'pF$6
n;
27.a general knowledge of ————- 初步了解―――的情况 ;alt% :$n
28.a more knowledge of—————— 进一步了解的情况 *z0Rf;
29.the prior year‘s working papers 以前年度工作底稿 I*/:rb
30.minutes of meeting 会议纪要 Ds{bYK_y
31.business risks 经营风险 C'jCIL
32.appropriateness 适当性 j HObWUX
33.accounting estimate 会计估计 7Q,<h8N\5
34.management representations 管理层声明 @moaa} 1
35.going concern assumption 持续经营假设 e)3Mg^
36.audit plan 审计计划 xn)F(P 0kv
37.significant audit areas 重点审计领域 0T0I<t
38.error 错误 >t.PU.OM
39.fraud舞弊 .k#O[^~]
40.modified or additional procedures 修改或追加审计程序 "#iO{uMWb
41.misappropriation of assets 侵占资产 ZVit]3hd
42.transactions without substance 虚假交易 $_e{Zv[
43.unusual pressures 异常压力 SzFh
44.the suspected noncompliance 涉嫌存在违法行为 9Vt6);cA-]
45.materialiy 重要性 ;Rm';IW$
46.exceed the materiality level 超过重要性水平 P]L%$!g
47.approach the materiality level 接近重要性水平 \Rha7O
48.an acceptably low level 可接受水平 lLK||2d
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Z&h :3;
50.misstatements or omissions 错报或漏报 '
-aLBAxy
51.aggregate 总计 >)mF'w
52.subsequent events 期后事项 c;=St1eoz
53.adjust the financial statements 调整财务报表 ?zVcP=p@
54.perform additional audit procedures 实施追加的审计程序 ~4c,'k@
55.audit risk 审计风险 >xH?`I7;f
56.detection risk 检查风险 "j.Q*Hazg
57.inappropriate audit opinion 不适当的审计意见 9_Z_5w;h
58.material misstatement 重大的错报 nFro#qx
59.tolerable misstatement 可容忍错报 F>E_d<m
60.the acceptable level of detection risk 可接受的检查风险 S'>KGdF
61.assessed level of material misstatement risk 重大错报风险的评估水平 %:dd#';g
62.simall business 小规模企业 @(."[O:
63.accounting system 会计系统 u!fZ>kS
64.test of control 控制测试 b>d]= u
65.walk-through test 穿行测试 CurU6x1
66.communication 沟通 5bol)Z9BO
67.flow chart 流程图 pTJ_DH
68.reperformance of internal control 重新执行 J|cw9u
69.audit evidence 审计证据 d[E= HN
70.substantive procedures 实质性程序 '8I=Tn
71.assertions 认定 Eok8+7g0&
72.esistence 存在 49Y:}<Yd
73.occurrence 发生 YYvX@f
74.completeness 完整性 "`'+@KlE
75.rights and obligations 权利和义务 j9cB<atL
76.valuation and allocation 计价和分摊 WJ 'lYl0+7
77.cutoff 截止 ,3)JZ
M
78.accuracy 准确性 d Z+7S`{
79.classification 分类 <YWu/
\{KT
80.inspection 检查 =Hj3o_g-
81.supervision of counting 监盘 ;zWiPnX}
82.observation 观察 -7 EwZRS@9
83.confirmation 函证 472
'P
84.computation 计算 IEfm>N-]
85.analytical procedures 分析程序 3[~LmA
86.vouch 核对 Gr3 q
87.trace 追查 dtXt
Z!g2
88.audit sampling 审计抽样 ](IOn:MuDE
89.error 误差 'n?"f |G
90.expected error 预期误差 U1kW1L}B
91.population 总体 48!F!v,j)x
92.sampling risk 抽样风险 9g$fFO
93.non- sampling risk 非抽样风险 >( sS4_O7N
94.sampling unit 抽样单位 viVn
95.statistical sampling 统计抽样 XU}" h&>
96.tolerable error 可容忍误差 U/7jK40
97.the risk of under reliance 信赖不足风险 9s*UJIL
98.the risk of over reliance 信赖过度风险 f1d<xGx
99.the risk of incorrect rejection 误拒风险 Zh?n;n}
100. the risk of incorrect acceptance 误受风险 EE qlsH
101.working trial balance 试算平衡表 9Lqz:4}
102.index and cross-referencing 索引和交叉索引 ~Oi.bP<,
103.cash receipt 现金收入 UZgrSX {
104.cash disbursement 现金支出 uLN.b339
105.bank statement 银行对账单 ^SwU]e
106.bank reconciliation 银行存款余额调节表 :[Ie0[H/M
107.balance sheet date 资产负债表日 Wx8;+!2Q/
108.net realizable value 可变现净值 O:dUzZR['
109.storeroom 仓库 ork{a.1-_w
110.sale invoice 销售发票 >Q)S-4iR
111.price list 价目表 ;!m_RQPFF
112.positive confirmation request 积极式询证函 AUl[h&s
113.negative confirmation request 消极式询证函 \i)@"}
114.purchase requisition 请购单
>rFM8P(
115.receiving report 验收报告 X)8Edw[?N3
116.gross margin 毛利 73!])!SVI
117.manufacturing overhead 制造费用 (. ,{x)H
118.material requisition 领料单 C Y)[{r
119.inventory-taking 存货盘点 <-Ax)zE
120.bond certificate 债券 L-e6^%eU
121.stock certificate 股票 ]oC7{OoX
122.audit report 审计报告 |@)jS.Bn
123.entity 被审计单位 U,aMv[Z B
124.addressee of the audit report 审计报告的收件人 TG.\C8;vFh
125.unqualified opinion 无保留意见 o* QZf*M
126.qualified opinion 保留意见 j9=)^?
127.disclaimer of opinion 无法表示意见 _^^5
128.adverse opinion 否定意见 iM]&ryGB