1.audit 审计 ?3Fo:Z`@F
2.attestation LGMFv
鉴证 I.<#t(io
3.credibility 5y'Yosy:
可信赖程度 d#tUG~jc
4.audit of financial statements 财务报表审计 XN0Y#l
5.agreed-upon procedures 执行商定程序 yN o8R[M
6.high levels of assurance 高水平保证 7@"X~C
7.compilation 编制 C/Z"W@7#;
8.reliability 可靠性 #"M Pe4
9.relevance 相关性 t;1NzI$^
10.professional skepticism 职业谨慎 ^
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11.objectivity 客观性 h5gXYmk
12. professional competence 专业胜任能力 W*m[t&;
13.Senior/CPA-in-charge 项目经理 \nyFN
14.audit engagement letter 业务约定书 6J*`<k/S
15.recurring audit 连续审计 'x0t,
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16.the client 委托人 Z9D4;1
17.change CPA 更换注册会计师 FTfA\/tl(;
18.the existing CPA 现任注册会计师 PS22$_}
19.the successor CPA 后任注册会计师 ;R!H\
20.the preceding CPA前任注册会计师 y{]%,
21.issue the audit report 出具审计报告 !%X`c94
22.expert 专家 z&0V21"l
23.the board of directors 董事会 j5O*H_D
24.knowledge of the entity‘ s business 了解被审计单位情况 K5lp-F
25.assess material misstatement risks评估重大错报风险 9wAc&nl-Y
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 f)x}_dw%
27.a general knowledge of ————- 初步了解―――的情况 }BrE|'.j'
28.a more knowledge of—————— 进一步了解的情况 <.B s`P
29.the prior year‘s working papers 以前年度工作底稿 YM|S<
30.minutes of meeting 会议纪要 Q ?
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31.business risks 经营风险 ^!qmlx*
32.appropriateness 适当性 hI8C XG
33.accounting estimate 会计估计 dE]"^O#Mc
34.management representations 管理层声明 (r4VIlap
35.going concern assumption 持续经营假设 0d ->$gb
36.audit plan 审计计划 %}!}2s.A
37.significant audit areas 重点审计领域 @;}H<&"
38.error 错误 <yPHdbF
39.fraud舞弊 eeZysCy+DY
40.modified or additional procedures 修改或追加审计程序 n y)P
41.misappropriation of assets 侵占资产 0AKwZ'
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42.transactions without substance 虚假交易 `W n5
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43.unusual pressures 异常压力 J#DcT@
44.the suspected noncompliance 涉嫌存在违法行为 d6EY'*0
45.materialiy 重要性 WN#lfn8 7
46.exceed the materiality level 超过重要性水平 k#JG
47.approach the materiality level 接近重要性水平 N{t:%[
48.an acceptably low level 可接受水平 ?ljod6
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 O97bgj]
50.misstatements or omissions 错报或漏报 }GDG$QI]K&
51.aggregate 总计 wWU_?Dr_~
52.subsequent events 期后事项 f](uc(8Z
53.adjust the financial statements 调整财务报表 b,R'T+4[
54.perform additional audit procedures 实施追加的审计程序 PAU+C_P
55.audit risk 审计风险 jYX9;C;J
56.detection risk 检查风险 -0da"AB
57.inappropriate audit opinion 不适当的审计意见 y9li<u<PF
58.material misstatement 重大的错报 bV*zMoD#
59.tolerable misstatement 可容忍错报 DS}rF
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60.the acceptable level of detection risk 可接受的检查风险 s@LNQ|'kO
61.assessed level of material misstatement risk 重大错报风险的评估水平 /2Lo{v=0[
62.simall business 小规模企业 dm=F:\C
63.accounting system 会计系统 y32++b!
64.test of control 控制测试
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65.walk-through test 穿行测试 v-fi9$#^
66.communication 沟通 K]!u@I* K"
67.flow chart 流程图 Cw&D}
68.reperformance of internal control 重新执行 Jx$#GUl#j
69.audit evidence 审计证据 NJf(,Mr*|
70.substantive procedures 实质性程序 4<<bk_7'
71.assertions 认定 7b,,%rUd
72.esistence 存在 ]es
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73.occurrence 发生 $>ZP%~O
74.completeness 完整性 0nn]]B@l
75.rights and obligations 权利和义务 SWjQ.aM
76.valuation and allocation 计价和分摊 ioNa~F&
77.cutoff 截止 T#G<?oF
78.accuracy 准确性 NTXL>Q*e
79.classification 分类 O+p-1 C$\
80.inspection 检查 } .3]
81.supervision of counting 监盘 /rxlt
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82.observation 观察 cYM~IA
83.confirmation 函证 RC{Z)M{~
84.computation 计算 Mq:'-`
85.analytical procedures 分析程序 2\63&C^
86.vouch 核对 04guud }
87.trace 追查 gMBQtPNM
88.audit sampling 审计抽样 P%@rH@^Y
89.error 误差 [AX"ne#M*
90.expected error 预期误差 afF+*\xXN
91.population 总体 gO:Z6}3vM
92.sampling risk 抽样风险 Rw}2* 5#y
93.non- sampling risk 非抽样风险 c Z6p^
94.sampling unit 抽样单位 x`+
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95.statistical sampling 统计抽样 '"w}gx
96.tolerable error 可容忍误差 0L0Jc,(F+
97.the risk of under reliance 信赖不足风险 HIX=MprL<
98.the risk of over reliance 信赖过度风险 {LT4u]#
99.the risk of incorrect rejection 误拒风险 |3,yq^2
100. the risk of incorrect acceptance 误受风险 dmaqXsU8q
101.working trial balance 试算平衡表 }kCn@
102.index and cross-referencing 索引和交叉索引 qTTn51
103.cash receipt 现金收入 JC&6q>$
104.cash disbursement 现金支出 M*O(+EM
105.bank statement 银行对账单 6<s(e_5f
106.bank reconciliation 银行存款余额调节表 Xvu)
107.balance sheet date 资产负债表日 o'^;tLs15
108.net realizable value 可变现净值 &*aer5?`
109.storeroom 仓库 }*.:Hv"
110.sale invoice 销售发票 6mBDd>`0
111.price list 价目表 u*26>.
112.positive confirmation request 积极式询证函 4Hml.|$
113.negative confirmation request 消极式询证函 s`#ntset0
114.purchase requisition 请购单 a*6wSAA )
115.receiving report 验收报告 ]PlY}VOY
116.gross margin 毛利 8K.s@<
117.manufacturing overhead 制造费用 J&63Z
118.material requisition 领料单 nOoKGT
119.inventory-taking 存货盘点 ApG'jN
120.bond certificate 债券 #juGD
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121.stock certificate 股票 VR4E
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122.audit report 审计报告 KP=D! l&q
123.entity 被审计单位 "u<jbD
124.addressee of the audit report 审计报告的收件人 P?q
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125.unqualified opinion 无保留意见 p*pn@z
126.qualified opinion 保留意见 gb=80s0
127.disclaimer of opinion 无法表示意见 &;ZC<