1.audit 审计 wDDx
j
2.attestation vK(I3db!
鉴证 4Rh
R[
3.credibility z+jh;!i
可信赖程度 4GVNw!V
4.audit of financial statements 财务报表审计 z/S,+!|z
5.agreed-upon procedures 执行商定程序 prZ55MS.
6.high levels of assurance 高水平保证 WE")xhV6
7.compilation 编制 opdu=i=E
8.reliability 可靠性 aM), M]m[
9.relevance 相关性 |=\91fP68`
10.professional skepticism 职业谨慎 .8]Y-
11.objectivity 客观性 <{gi
HT
12. professional competence 专业胜任能力 BBvZeG $Y
13.Senior/CPA-in-charge 项目经理 yIOLs}!SF
14.audit engagement letter 业务约定书 .!i0_Rv5x
15.recurring audit 连续审计 en>9E.?N
16.the client 委托人 sMH#BCC
17.change CPA 更换注册会计师 z5 Bi=~=#
18.the existing CPA 现任注册会计师 4b4QbJ$
19.the successor CPA 后任注册会计师 &s:=qQa1
20.the preceding CPA前任注册会计师 B20_ig:
21.issue the audit report 出具审计报告 uArR\k(
22.expert 专家 k,r
Wa
23.the board of directors 董事会 O-j$vzHpdY
24.knowledge of the entity‘ s business 了解被审计单位情况 a\pi(9R
25.assess material misstatement risks评估重大错报风险 8Y#bN*!
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 0N{+y}/G
27.a general knowledge of ————- 初步了解―――的情况 QsOhz
28.a more knowledge of—————— 进一步了解的情况 %,|zt
H/ Q
29.the prior year‘s working papers 以前年度工作底稿 !qA8Zky_
30.minutes of meeting 会议纪要 azo0{`S?
31.business risks 经营风险 kM!V.e[g
32.appropriateness 适当性 J3G
7zu8
33.accounting estimate 会计估计 Zm(dY*z5:J
34.management representations 管理层声明 7 jjU
35.going concern assumption 持续经营假设 Sj)}qM-y#
36.audit plan 审计计划 &!jq!u$(
37.significant audit areas 重点审计领域 pCC 7(Ouo
38.error 错误 pcH<gF(k
39.fraud舞弊 Gy!P,a)z
40.modified or additional procedures 修改或追加审计程序 .Pw%DZ'
41.misappropriation of assets 侵占资产 4<.O+hS
42.transactions without substance 虚假交易 cx^{/U?9}
43.unusual pressures 异常压力 :
,p||_G&
44.the suspected noncompliance 涉嫌存在违法行为 w(BH247`
45.materialiy 重要性 B
wC+ov=
46.exceed the materiality level 超过重要性水平 ]>Si0%
47.approach the materiality level 接近重要性水平 ''S
&e
48.an acceptably low level 可接受水平 .#fPw_i
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 -(>qu.[8=
50.misstatements or omissions 错报或漏报 =-~;OH/
51.aggregate 总计 9cd 8=][
52.subsequent events 期后事项 knT.l"
53.adjust the financial statements 调整财务报表 bU`=*
54.perform additional audit procedures 实施追加的审计程序 TJaeQqob
55.audit risk 审计风险 z<pJYpxH
56.detection risk 检查风险 Km3&N
57.inappropriate audit opinion 不适当的审计意见 u,7zFg)H
58.material misstatement 重大的错报 B8m_'!;;
59.tolerable misstatement 可容忍错报 7
({=*
60.the acceptable level of detection risk 可接受的检查风险 ++8_fgM
61.assessed level of material misstatement risk 重大错报风险的评估水平 +y&d;0!
62.simall business 小规模企业 ->E=&X
63.accounting system 会计系统 >t3'_cBC!
64.test of control 控制测试 hV
P
IHQt
65.walk-through test 穿行测试 4:mCXP,x
66.communication 沟通 :eOR-}p'
67.flow chart 流程图 dTGA5c
68.reperformance of internal control 重新执行 KWhZ +i`
69.audit evidence 审计证据 f:xWu-
70.substantive procedures 实质性程序 #Qbl=o4
71.assertions 认定 W
f@t4(i
72.esistence 存在 YQgNv` l}
73.occurrence 发生 c8A`<-\MfB
74.completeness 完整性 1f4bt6[
75.rights and obligations 权利和义务 _3>djF_
u
76.valuation and allocation 计价和分摊 wAYB RY[
77.cutoff 截止
s_eOcm
78.accuracy 准确性 0JY WrPR
79.classification 分类 DjHp+TyT
80.inspection 检查 v-`h>J!Nx
81.supervision of counting 监盘 7@~tVxB;
82.observation 观察 &mE?y%
83.confirmation 函证 SwH2$:f
84.computation 计算 $h28(K%
85.analytical procedures 分析程序 Q$Z
Hv_VLx
86.vouch 核对 ~`eHHg
X
87.trace 追查 Z$'IBv
88.audit sampling 审计抽样 8Fq
_i-u
89.error 误差 wJG$c-(\0
90.expected error 预期误差 P<;7j?
91.population 总体 TJy4<rb
92.sampling risk 抽样风险 /_\W+^fE
93.non- sampling risk 非抽样风险 *t9eZ!_f?
94.sampling unit 抽样单位 &L4
q10-N
95.statistical sampling 统计抽样 XnUO*v^]
96.tolerable error 可容忍误差 x<B'.3y
97.the risk of under reliance 信赖不足风险 KhaYr)&~
98.the risk of over reliance 信赖过度风险 Vhg1/EgUr
99.the risk of incorrect rejection 误拒风险 oRq!=eUu_
100. the risk of incorrect acceptance 误受风险 Sm|(
101.working trial balance 试算平衡表 xxa} YIe8
102.index and cross-referencing 索引和交叉索引 qv+R:YYOq
103.cash receipt 现金收入 YQ(Po!NI\'
104.cash disbursement 现金支出 5bX6#5uP1
105.bank statement 银行对账单 p-$Cs _{Z
106.bank reconciliation 银行存款余额调节表 or_+2aG
107.balance sheet date 资产负债表日 ZR3nK0
108.net realizable value 可变现净值
%_gho
109.storeroom 仓库
E9 Y\X
110.sale invoice 销售发票 UAYd?r
111.price list 价目表 z?ucIsbR
112.positive confirmation request 积极式询证函 H{fM%*w
113.negative confirmation request 消极式询证函 |4b)>8TL/
114.purchase requisition 请购单 ?Zcj}e.r
115.receiving report 验收报告 3071:W
116.gross margin 毛利 X
K>&$<5{
117.manufacturing overhead 制造费用 &