1.audit 审计 s o1
2.attestation A$7K5
鉴证 ?u&|'ASo
3.credibility (=WbLNBS
可信赖程度 AX&Emz-
4.audit of financial statements 财务报表审计 T`j{2
5.agreed-upon procedures 执行商定程序 0FH.=
6.high levels of assurance 高水平保证 P.Cn[64a+@
7.compilation 编制 ,4XOe
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8.reliability 可靠性 N"RPCd_
9.relevance 相关性
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10.professional skepticism 职业谨慎 [>_zV.X
11.objectivity 客观性 kREFh4QO,
12. professional competence 专业胜任能力 v5e*R8/
13.Senior/CPA-in-charge 项目经理 |7n%8JsY!"
14.audit engagement letter 业务约定书 p:$v,3:
15.recurring audit 连续审计 hT_Q_1,
16.the client 委托人 S76MY&Vx23
17.change CPA 更换注册会计师 pRxVsOb
18.the existing CPA 现任注册会计师 IY[qWs
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 yn@wce
21.issue the audit report 出具审计报告 4JXvP1`
22.expert 专家 o(> #}[N}
23.the board of directors 董事会 ?IS[2 v$
24.knowledge of the entity‘ s business 了解被审计单位情况 _-#o[>2[
25.assess material misstatement risks评估重大错报风险 xT* 3QwK
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 +\dKe[j{g
27.a general knowledge of ————- 初步了解―――的情况 $%ND5uK
28.a more knowledge of—————— 进一步了解的情况 0*kS\R=P
29.the prior year‘s working papers 以前年度工作底稿 !a\HdQ
30.minutes of meeting 会议纪要 P.k>6T<U>
31.business risks 经营风险 sUR5Q/Q
32.appropriateness 适当性 t>LSP$
33.accounting estimate 会计估计 Y%y
34.management representations 管理层声明 w8N1-D42
35.going concern assumption 持续经营假设 kef%5
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36.audit plan 审计计划 #u+qV!4
37.significant audit areas 重点审计领域 }M"])B I
38.error 错误 l O*
39.fraud舞弊 %qE"A6j
40.modified or additional procedures 修改或追加审计程序 %|:j=/_
41.misappropriation of assets 侵占资产 Hi$N"16A5z
42.transactions without substance 虚假交易 ,JbP~2M~%
43.unusual pressures 异常压力 `HYj:4v'
44.the suspected noncompliance 涉嫌存在违法行为 @x
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45.materialiy 重要性 huyfo1(
46.exceed the materiality level 超过重要性水平 _\,lv
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47.approach the materiality level 接近重要性水平 Qi=0[
48.an acceptably low level 可接受水平 20haA0s
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 SS8$
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50.misstatements or omissions 错报或漏报 2u5\tp?8
51.aggregate 总计 3fX_XH1Q
52.subsequent events 期后事项 #j+cl'
53.adjust the financial statements 调整财务报表 3QVUWhJ
54.perform additional audit procedures 实施追加的审计程序 UA]T7r@
55.audit risk 审计风险 Pf?&ys6
56.detection risk 检查风险 qe
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57.inappropriate audit opinion 不适当的审计意见 3 m-g-
58.material misstatement 重大的错报 -`z%<)!Y
59.tolerable misstatement 可容忍错报 ]mNsG0r6
60.the acceptable level of detection risk 可接受的检查风险 }.WO=IZ
61.assessed level of material misstatement risk 重大错报风险的评估水平 5.oY$tb(
62.simall business 小规模企业 /F|VYl^_
63.accounting system 会计系统 `)KGajB
64.test of control 控制测试 R- ,L"Vv
65.walk-through test 穿行测试 7)2Q
66.communication 沟通
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67.flow chart 流程图 vd$>nJ"
68.reperformance of internal control 重新执行 0yMHU[):~
69.audit evidence 审计证据 aTvLQ@MQ
70.substantive procedures 实质性程序 jA~omX2A
71.assertions 认定 r~oUln<[
72.esistence 存在 ?8< =.,r
73.occurrence 发生 q|s:&&Wf
74.completeness 完整性 '"LaaTTs
75.rights and obligations 权利和义务 8WpNlB+:{
76.valuation and allocation 计价和分摊 ''! j:49
77.cutoff 截止 >zw@!1{1
78.accuracy 准确性 lg ,%
79.classification 分类 fk1d iB
80.inspection 检查 Vj8-[ww!
81.supervision of counting 监盘 =;)=,+V~q
82.observation 观察 ZZ :*c"b:
83.confirmation 函证
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84.computation 计算 q;f L@L@-
85.analytical procedures 分析程序 n+<
86.vouch 核对 i|/G!ht^e
87.trace 追查 ni )G
88.audit sampling 审计抽样 >f-RzQ k
89.error 误差 #SI]^T|
90.expected error 预期误差 @;{ZnRv14
91.population 总体 1~2+w]-kU
92.sampling risk 抽样风险 $$Ibr]$5
93.non- sampling risk 非抽样风险 X>o*eN
94.sampling unit 抽样单位 #u\~AO?h
95.statistical sampling 统计抽样 4 CiRh
96.tolerable error 可容忍误差 Rp:I&f$Hk/
97.the risk of under reliance 信赖不足风险 Al *yx_j
98.the risk of over reliance 信赖过度风险 g1 y@z8Z{
99.the risk of incorrect rejection 误拒风险 Yb[)ETf^
100. the risk of incorrect acceptance 误受风险 #hu`X6s"
101.working trial balance 试算平衡表 @(N}
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102.index and cross-referencing 索引和交叉索引 86?~N
103.cash receipt 现金收入 k{lX K\zN
104.cash disbursement 现金支出 e8xNZG;
105.bank statement 银行对账单 I.~=\%Z{
106.bank reconciliation 银行存款余额调节表 \S?-[v*{
107.balance sheet date 资产负债表日 QC]<`!
108.net realizable value 可变现净值 _Vt9ckaA
109.storeroom 仓库 _PwPLSg
110.sale invoice 销售发票 1E4`&?
111.price list 价目表 Y=<zR9f`
112.positive confirmation request 积极式询证函 SymlirL
113.negative confirmation request 消极式询证函 ajM\\a?
114.purchase requisition 请购单 9j-;-`$S
115.receiving report 验收报告 qAlX#]
116.gross margin 毛利 R@>^t4#_Q0
117.manufacturing overhead 制造费用 gd7!+6
118.material requisition 领料单
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119.inventory-taking 存货盘点 'r -B%D=
120.bond certificate 债券 qkC{IBN92
121.stock certificate 股票 P~x4h{~Gd
122.audit report 审计报告 x1Gc|K/-
123.entity 被审计单位 !kh: zTP
124.addressee of the audit report 审计报告的收件人 WigTNg4
125.unqualified opinion 无保留意见 9>&p:+D
126.qualified opinion 保留意见 9 *v14c%
127.disclaimer of opinion 无法表示意见 BPOT!-
128.adverse opinion 否定意见 Y$|KY/)H)
129 Auditors‘Report审计报告 v=&xiw