1.audit 审计 #SY8Zv
2.attestation IidZ-Il
鉴证 aMTY{
3.credibility [BhpfZNKRA
可信赖程度 f5a%/1?
4.audit of financial statements 财务报表审计 gB3&AQ
5.agreed-upon procedures 执行商定程序 T
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6.high levels of assurance 高水平保证 Fg
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7.compilation 编制 | -Di/.
8.reliability 可靠性 }wR)p
9.relevance 相关性 v\Y;)/!
10.professional skepticism 职业谨慎 ^JtGT
11.objectivity 客观性 Rn{q/h
12. professional competence 专业胜任能力 )EO/P+
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13.Senior/CPA-in-charge 项目经理 ~4}m'#!
14.audit engagement letter 业务约定书 ,Ucb)8a
15.recurring audit 连续审计 qn@Qd9Sf
16.the client 委托人 3Gn2@`GC
17.change CPA 更换注册会计师 We#*.nr{3Z
18.the existing CPA 现任注册会计师 9[N'HpQ3
19.the successor CPA 后任注册会计师 SU#
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20.the preceding CPA前任注册会计师 V`69%35*@
21.issue the audit report 出具审计报告 ?l,i(I
22.expert 专家 jTws0=F*
23.the board of directors 董事会 17D167\X
24.knowledge of the entity‘ s business 了解被审计单位情况 :&)RK~1m_
25.assess material misstatement risks评估重大错报风险 7\ff=L-b
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 uMsKF %m
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 B4R,[WE"
29.the prior year‘s working papers 以前年度工作底稿 QBto$!})
30.minutes of meeting 会议纪要 o\]e}+1[o
31.business risks 经营风险 <O$'3_S"D
32.appropriateness 适当性 \)BKuIP
33.accounting estimate 会计估计 qw87B!D
34.management representations 管理层声明 81W})q8
35.going concern assumption 持续经营假设 4v2(YJ%u
36.audit plan 审计计划 d;#9xD'
37.significant audit areas 重点审计领域 =X&h5;x'
38.error 错误 ]^
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39.fraud舞弊 D3.sR\Hxf
40.modified or additional procedures 修改或追加审计程序 qC\$>QU}
41.misappropriation of assets 侵占资产 `ss]\46>
42.transactions without substance 虚假交易 ;JL@V}L,
43.unusual pressures 异常压力 Tjs-+$P+
44.the suspected noncompliance 涉嫌存在违法行为 ip5s'S~
45.materialiy 重要性 !.t'3~dUf$
46.exceed the materiality level 超过重要性水平 .h+<m7
47.approach the materiality level 接近重要性水平 <2cq 0*$
48.an acceptably low level 可接受水平 p'w[5'
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 D'nV
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50.misstatements or omissions 错报或漏报 b}"/K$`Fd
51.aggregate 总计 [q.W!l4E
52.subsequent events 期后事项 b!.# `.
53.adjust the financial statements 调整财务报表 /@#)j(
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54.perform additional audit procedures 实施追加的审计程序 &\p:VF.
55.audit risk 审计风险 Z<,gSut'Y
56.detection risk 检查风险 M2xUs
57.inappropriate audit opinion 不适当的审计意见 }Xc|Z.6
58.material misstatement 重大的错报 609=o+
59.tolerable misstatement 可容忍错报 %Vt@7SwRJ
60.the acceptable level of detection risk 可接受的检查风险 G~esSL^G/
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 u|:VQzPd-
63.accounting system 会计系统 d'3'{C|kk
64.test of control 控制测试 T@Q<oNU
65.walk-through test 穿行测试 G,"$Erx
66.communication 沟通 vY;Lc
67.flow chart 流程图 S'@"a%EV
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 ))KsQJ"V
70.substantive procedures 实质性程序 Gc 8
71.assertions 认定 9hguC yr@h
72.esistence 存在 I(7gmCV
73.occurrence 发生 41uSr 1
74.completeness 完整性 v<c Hx/
75.rights and obligations 权利和义务 S i>TG
76.valuation and allocation 计价和分摊 nVM`&azD
77.cutoff 截止 gRqz8UI
78.accuracy 准确性 ?=4t~\g?
79.classification 分类 9Akwr
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80.inspection 检查 ah<f&2f
81.supervision of counting 监盘 X
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82.observation 观察 #&5\1Qu
83.confirmation 函证 eD(a
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84.computation 计算 uBMNkN8
85.analytical procedures 分析程序 <1
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86.vouch 核对 RI*%\~6t?
87.trace 追查 9(PFd%
88.audit sampling 审计抽样 %4
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89.error 误差 'Qfy+_0
90.expected error 预期误差 6?iP z?5
91.population 总体 O71rLk;
92.sampling risk 抽样风险 z"vgwOP su
93.non- sampling risk 非抽样风险 =N0cz%
94.sampling unit 抽样单位 U D(#u3z
95.statistical sampling 统计抽样 2bC%P})m
96.tolerable error 可容忍误差 "nefRz%j+
97.the risk of under reliance 信赖不足风险 #FQV
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98.the risk of over reliance 信赖过度风险 ]s SoIT
99.the risk of incorrect rejection 误拒风险 ropiyT9;
100. the risk of incorrect acceptance 误受风险 h
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101.working trial balance 试算平衡表 1
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102.index and cross-referencing 索引和交叉索引 ?d0Dfqh_
103.cash receipt 现金收入 1lQ10J
104.cash disbursement 现金支出 lyeoSd1AN
105.bank statement 银行对账单 K;ML'
106.bank reconciliation 银行存款余额调节表 E4.IS=4S
107.balance sheet date 资产负债表日 x}[` -
108.net realizable value 可变现净值 W!^=)Qs
109.storeroom 仓库 dEp=;b s
110.sale invoice 销售发票
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111.price list 价目表 >dGYZfqD
112.positive confirmation request 积极式询证函 eC39C2q\
113.negative confirmation request 消极式询证函 U
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114.purchase requisition 请购单 `qgJE_GC
115.receiving report 验收报告 ]>,|v,i
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116.gross margin 毛利 KAzRFX),
117.manufacturing overhead 制造费用 K\ ]r
118.material requisition 领料单 ~>R)H#mP7
119.inventory-taking 存货盘点 :F\f}G3
120.bond certificate 债券 b#U%aPH
121.stock certificate 股票 c
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122.audit report 审计报告 w6Q]?p+
123.entity 被审计单位 t*#&y:RG
124.addressee of the audit report 审计报告的收件人 gD\}CxtG
125.unqualified opinion 无保留意见
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