1.audit 审计 chM t5L+5
2.attestation vBV"i9n
鉴证 ,[+ZjAyG}#
3.credibility %Tk}s fx
可信赖程度 VK"[=l
4.audit of financial statements 财务报表审计 G`&'Bt{Z*
5.agreed-upon procedures 执行商定程序 6eVe}V4W
6.high levels of assurance 高水平保证 &fh.w]\
7.compilation 编制 V:$[~)k8
8.reliability 可靠性 HP1X\h!Ke
9.relevance 相关性 <$Xn:B<H
10.professional skepticism 职业谨慎 us(sZG
11.objectivity 客观性 zkw
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12. professional competence 专业胜任能力 |J@|
13.Senior/CPA-in-charge 项目经理 &L2`L)
14.audit engagement letter 业务约定书 Yf%[6Y{
15.recurring audit 连续审计 ~0:$G?fz
16.the client 委托人 k0Oc,P`'*
17.change CPA 更换注册会计师 ">v_uq a
18.the existing CPA 现任注册会计师 t(Cq(.u`:
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 K.c6Rg
21.issue the audit report 出具审计报告 m|g$'vjk
22.expert 专家 7~QwlU3n<F
23.the board of directors 董事会 ;L MEU_
24.knowledge of the entity‘ s business 了解被审计单位情况 #<^/yoH7C6
25.assess material misstatement risks评估重大错报风险 G
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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 E}E7VQjM
27.a general knowledge of ————- 初步了解―――的情况 Q|zE@nLS
28.a more knowledge of—————— 进一步了解的情况 l93Q"*_
29.the prior year‘s working papers 以前年度工作底稿 u:p:*u_^I
30.minutes of meeting 会议纪要 \3
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31.business risks 经营风险 M]pel\{M
32.appropriateness 适当性 M<hs_8_*
33.accounting estimate 会计估计 w
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34.management representations 管理层声明 +$Ddd`J'
35.going concern assumption 持续经营假设
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36.audit plan 审计计划
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37.significant audit areas 重点审计领域 !~VR|n-
38.error 错误
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39.fraud舞弊 a93d'ZE-X
40.modified or additional procedures 修改或追加审计程序 Qg86XU%l
41.misappropriation of assets 侵占资产 xw/h~:NT
42.transactions without substance 虚假交易 U(=f5|-
43.unusual pressures 异常压力 MWp\D#H
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 z;Gbqr?{{
46.exceed the materiality level 超过重要性水平 x Jj8njuq4
47.approach the materiality level 接近重要性水平 2Q;Y@
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48.an acceptably low level 可接受水平 [0%Gu5_\
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 "m\UqQGX
50.misstatements or omissions 错报或漏报 A,A-5l<h]?
51.aggregate 总计 t8wz'[z
52.subsequent events 期后事项 !SD [6Z.R
53.adjust the financial statements 调整财务报表 Xk7$?8r4&
54.perform additional audit procedures 实施追加的审计程序 NUO,"Bqq
55.audit risk 审计风险 Cq~ah
56.detection risk 检查风险 {?kKpMNNn
57.inappropriate audit opinion 不适当的审计意见 WhVmycdv
58.material misstatement 重大的错报 n?KS]ar>
59.tolerable misstatement 可容忍错报 vYTPZ@RL
60.the acceptable level of detection risk 可接受的检查风险 T(fR/~:z?
61.assessed level of material misstatement risk 重大错报风险的评估水平 oW\7q{l2
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62.simall business 小规模企业 Wy0a2Ve
63.accounting system 会计系统 D ;T r
64.test of control 控制测试 Rh-8//&vZ/
65.walk-through test 穿行测试 He$mu=$q{
66.communication 沟通 |SXMu_w
67.flow chart 流程图 {D_4~heF
68.reperformance of internal control 重新执行 ezNE9g
69.audit evidence 审计证据 OYRR'X.E
70.substantive procedures 实质性程序 Rcm(Y7
71.assertions 认定 =-B3vd:LF
72.esistence 存在 \gk3w,B?E
73.occurrence 发生 @8 yE(
74.completeness 完整性 ,uD*FSp>
75.rights and obligations 权利和义务 h"Yqm"U/
76.valuation and allocation 计价和分摊 >+c`GpZH
77.cutoff 截止 [HZCnO|N
78.accuracy 准确性 yK2*~T,6@
79.classification 分类
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80.inspection 检查 "1j\ZCXK_Z
81.supervision of counting 监盘 VRN9 yn2
82.observation 观察 U"R.!=v
83.confirmation 函证 Q`wA"mw6k
84.computation 计算 eG)/&zQ8
85.analytical procedures 分析程序 <raqp Oo&
86.vouch 核对 aPP<W|Cmo2
87.trace 追查 4uE5h~0Z
88.audit sampling 审计抽样 7g<`wLAH
89.error 误差
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90.expected error 预期误差 f"=4,
91.population 总体 &oEq&
92.sampling risk 抽样风险 So]FDd
93.non- sampling risk 非抽样风险 8GAQVe^$-
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 E*b[.vUp
96.tolerable error 可容忍误差 X52jqXjg
97.the risk of under reliance 信赖不足风险 ,Vn]Ft?n
98.the risk of over reliance 信赖过度风险 ;<GTtt#D
99.the risk of incorrect rejection 误拒风险 })u}PQ
100. the risk of incorrect acceptance 误受风险 dfkTDG+
101.working trial balance 试算平衡表 9P>S[=
102.index and cross-referencing 索引和交叉索引 KUqS(u
103.cash receipt 现金收入 t 6IaRD
104.cash disbursement 现金支出 D/6@bcCSY
105.bank statement 银行对账单 (7#lN
106.bank reconciliation 银行存款余额调节表 >wm$,%zk
107.balance sheet date 资产负债表日 Da[X
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108.net realizable value 可变现净值 *B~:L"N
109.storeroom 仓库 fvAV[9/
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110.sale invoice 销售发票 \ A UtGP
111.price list 价目表 KI QBY!N+
112.positive confirmation request 积极式询证函 w 4gZ:fR=
113.negative confirmation request 消极式询证函 (pK4i5lT
114.purchase requisition 请购单 4J$f
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115.receiving report 验收报告 5dEO_1q
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116.gross margin 毛利 `1v!sSR0R
117.manufacturing overhead 制造费用 ^znv[
118.material requisition 领料单 vo<#sa^,j
119.inventory-taking 存货盘点 xR6IXF>*
120.bond certificate 债券 oK1[_ko|
121.stock certificate 股票 A;nmua-Fv
122.audit report 审计报告 iiDk k
123.entity 被审计单位 PC7.+;1
124.addressee of the audit report 审计报告的收件人 H+&w