1.audit 审计 s=3EBh
2.attestation %kaTQ"PB
鉴证 M
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3.credibility M^
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可信赖程度 <x.]OZgO
4.audit of financial statements 财务报表审计 (mu{~@Hw
5.agreed-upon procedures 执行商定程序 V;/
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6.high levels of assurance 高水平保证 G}Q}H*
7.compilation 编制 "`y W]v
8.reliability 可靠性 E5v|SFD
9.relevance 相关性 Q'>_59
10.professional skepticism 职业谨慎 }39M_4a&
11.objectivity 客观性 ghE?8&@ iq
12. professional competence 专业胜任能力 8HHgN`_
13.Senior/CPA-in-charge 项目经理 rHA/
14.audit engagement letter 业务约定书 w}]3jc84
15.recurring audit 连续审计 ZA 99vO
16.the client 委托人 KE&InTM/j
17.change CPA 更换注册会计师 7
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18.the existing CPA 现任注册会计师 \1eKY^)2
19.the successor CPA 后任注册会计师 iT)2 ?I6!
20.the preceding CPA前任注册会计师 )dUd `g
21.issue the audit report 出具审计报告 znG
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22.expert 专家 Y9\]3Kno
23.the board of directors 董事会 bw<~R2[
24.knowledge of the entity‘ s business 了解被审计单位情况 q(w1VcLZ
25.assess material misstatement risks评估重大错报风险 0KNH=;d}
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 D0,oml
27.a general knowledge of ————- 初步了解―――的情况 =rs=8Ty?S
28.a more knowledge of—————— 进一步了解的情况 FRs|!\S=
29.the prior year‘s working papers 以前年度工作底稿 /cn/[O9
30.minutes of meeting 会议纪要 zEA{%)W
31.business risks 经营风险 n?7hp%}
32.appropriateness 适当性 T-<> )N5y
33.accounting estimate 会计估计 $!
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34.management representations 管理层声明 k;AV;KWI'
35.going concern assumption 持续经营假设 +9=p*3cnp
36.audit plan 审计计划 SWe!9Y$
37.significant audit areas 重点审计领域 mt&JgA/
38.error 错误
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39.fraud舞弊 ta+"lM7A}$
40.modified or additional procedures 修改或追加审计程序 e!L sc3@
41.misappropriation of assets 侵占资产 CC]@`R5
42.transactions without substance 虚假交易 ~Krg8s!F&
43.unusual pressures 异常压力 Kuzy&NI^w
44.the suspected noncompliance 涉嫌存在违法行为 %WXVfkD
45.materialiy 重要性 [1[[$ Dr
46.exceed the materiality level 超过重要性水平 XEe+&VQmY
47.approach the materiality level 接近重要性水平 FSXKH {Z
48.an acceptably low level 可接受水平 Yg:74; .
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 AyI}LQm]u
50.misstatements or omissions 错报或漏报 AS/\IHZ\
51.aggregate 总计 ;d'O. i=
52.subsequent events 期后事项 6:7:NI l:
53.adjust the financial statements 调整财务报表 GoZJDE3
54.perform additional audit procedures 实施追加的审计程序 ?\/dfK:!
55.audit risk 审计风险 n
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56.detection risk 检查风险 R}K5'`[%ZY
57.inappropriate audit opinion 不适当的审计意见 *+1"S
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58.material misstatement 重大的错报 rg]A_(3Bb
59.tolerable misstatement 可容忍错报 dwsy(g7
60.the acceptable level of detection risk 可接受的检查风险 hPCSLJ
61.assessed level of material misstatement risk 重大错报风险的评估水平 XDv7#Tv_wv
62.simall business 小规模企业 3YZ3fhpw
63.accounting system 会计系统 3M>FU4Ug2
64.test of control 控制测试 ^FpiQF
65.walk-through test 穿行测试 tMs|UC
66.communication 沟通 SieV%T0t1
67.flow chart 流程图 E&Zx]?
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68.reperformance of internal control 重新执行 u/c~PxC
69.audit evidence 审计证据 |2c!t$O@v
70.substantive procedures 实质性程序 p%YvP
71.assertions 认定 ,"lBS?
72.esistence 存在 4s+J-l
73.occurrence 发生 My43\p
74.completeness 完整性 ]Rys=.!
75.rights and obligations 权利和义务 ]nr
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76.valuation and allocation 计价和分摊 OM&\Mo
77.cutoff 截止 myo~Qqt?
78.accuracy 准确性 r^Rcjyc1
79.classification 分类 :_[cT,3
80.inspection 检查 A`ertSlbhe
81.supervision of counting 监盘 (? #U
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82.observation 观察 C&#KdvN/r
83.confirmation 函证 d)J] Y=j
84.computation 计算 t1_y1!uQ
85.analytical procedures 分析程序 g he=mQ-
86.vouch 核对 (H|d
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87.trace 追查 uu46'aT
88.audit sampling 审计抽样 H_nOE(i<z
89.error 误差 w<^2h
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90.expected error 预期误差 otnY{r*
91.population 总体 68G] a N3
92.sampling risk 抽样风险 mjr{L{H=?+
93.non- sampling risk 非抽样风险 =R8.QBVdN
94.sampling unit 抽样单位 Jhq5G"
95.statistical sampling 统计抽样 d'@H@
96.tolerable error 可容忍误差 di
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97.the risk of under reliance 信赖不足风险 /iJhCB[QZ
98.the risk of over reliance 信赖过度风险 vkauX:M
99.the risk of incorrect rejection 误拒风险 }n&JZ`8<s
100. the risk of incorrect acceptance 误受风险 >j~70 ?
101.working trial balance 试算平衡表 Jj _+YfIM
102.index and cross-referencing 索引和交叉索引 5'L}LT8p@
103.cash receipt 现金收入 RgzSaP;;
104.cash disbursement 现金支出 .Y Frb+6
105.bank statement 银行对账单 ,%DAh
106.bank reconciliation 银行存款余额调节表 z&/
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107.balance sheet date 资产负债表日 O%h
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108.net realizable value 可变现净值 tNNg[;0
109.storeroom 仓库 =+#R
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110.sale invoice 销售发票 n7YWc5:CaL
111.price list 价目表 :usBeho
112.positive confirmation request 积极式询证函 f(ec/0W
113.negative confirmation request 消极式询证函 q9Opa2
114.purchase requisition 请购单 ?g1.-'
115.receiving report 验收报告 Q
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116.gross margin 毛利 uN^qfJ'@
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117.manufacturing overhead 制造费用 {qdhp_~^l
118.material requisition 领料单 H"
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