1.audit 审计 (
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2.attestation AYB
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鉴证 0)c9X[sG
3.credibility *Ey5F/N}$H
可信赖程度 $-U d&sjn
4.audit of financial statements 财务报表审计 [P'crV,m
5.agreed-upon procedures 执行商定程序 :j sa.X
6.high levels of assurance 高水平保证 uyd y[n\
7.compilation 编制 &3jq'@6
8.reliability 可靠性 '/Y
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9.relevance 相关性 8(.DI/
10.professional skepticism 职业谨慎 0zSRk]i.f
11.objectivity 客观性 vrS)VJg`
12. professional competence 专业胜任能力 i&|fGX?-I
13.Senior/CPA-in-charge 项目经理 6##}zfl
14.audit engagement letter 业务约定书 |7ga9
15.recurring audit 连续审计 Y} '8`.
16.the client 委托人 5
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17.change CPA 更换注册会计师 ^qs{Cf$
18.the existing CPA 现任注册会计师 .d\<}\zZ7J
19.the successor CPA 后任注册会计师 pt"yJtM'P
20.the preceding CPA前任注册会计师 FQV]/
21.issue the audit report 出具审计报告 w"- '
22.expert 专家 Q v3g
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23.the board of directors 董事会 / 7EeM{,~
24.knowledge of the entity‘ s business 了解被审计单位情况 ;n-)4b]\
25.assess material misstatement risks评估重大错报风险 XM0 ;c F
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 UfE41el:
27.a general knowledge of ————- 初步了解―――的情况 q&eUw<(F
28.a more knowledge of—————— 进一步了解的情况 "8p fLI
29.the prior year‘s working papers 以前年度工作底稿 &4aY5y`8+f
30.minutes of meeting 会议纪要 h
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31.business risks 经营风险 /0w?"2-
32.appropriateness 适当性 Bld%d:i
33.accounting estimate 会计估计 &9Vm3
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34.management representations 管理层声明 P #_8$#G3
35.going concern assumption 持续经营假设 "IOu$?
36.audit plan 审计计划 'IaI7on
37.significant audit areas 重点审计领域 9f Wr{fx
38.error 错误 : +1
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39.fraud舞弊 C:$12{I?*
40.modified or additional procedures 修改或追加审计程序 ' O#,;n
41.misappropriation of assets 侵占资产 n&?]GyQ
42.transactions without substance 虚假交易 NNWbbU3wjh
43.unusual pressures 异常压力 @ 2mJh^cj
44.the suspected noncompliance 涉嫌存在违法行为 s+"[S%
45.materialiy 重要性 0:W*_w0Ge
46.exceed the materiality level 超过重要性水平 :#M(,S"Qq
47.approach the materiality level 接近重要性水平 8]DN]\\o
48.an acceptably low level 可接受水平 vXUrS+~x
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 u9AXiv+K
50.misstatements or omissions 错报或漏报 ` r; .
51.aggregate 总计 u8U
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52.subsequent events 期后事项 &} b'cO
53.adjust the financial statements 调整财务报表 d2w;d&2S
54.perform additional audit procedures 实施追加的审计程序 8G?{S.%.
55.audit risk 审计风险 >x%Z^ U
56.detection risk 检查风险 9 R XT
57.inappropriate audit opinion 不适当的审计意见 tS2 P|fl
58.material misstatement 重大的错报 MB<oWH[e)
59.tolerable misstatement 可容忍错报 urT!?*g,
60.the acceptable level of detection risk 可接受的检查风险 YW@A d
61.assessed level of material misstatement risk 重大错报风险的评估水平 8aw'Q?
62.simall business 小规模企业 Sr_]R<
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63.accounting system 会计系统 *Z7W'-
64.test of control 控制测试 f"h{se8C
65.walk-through test 穿行测试 LC5NB{b\%>
66.communication 沟通 A"S{W^iL
67.flow chart 流程图 ;
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68.reperformance of internal control 重新执行 '?+q3lps
69.audit evidence 审计证据 ~4th;#'
70.substantive procedures 实质性程序 pCSR^ua>
71.assertions 认定 |H&2[B"l
72.esistence 存在 < C\snB
73.occurrence 发生 TY" =8}X1
74.completeness 完整性 `g q@LP"o
75.rights and obligations 权利和义务 qw[)$icP
76.valuation and allocation 计价和分摊 8W?/Sg`
77.cutoff 截止 % &bO+$H3
78.accuracy 准确性 T78`~-D4<
79.classification 分类 e 7/ b@
80.inspection 检查 =!_e(J
81.supervision of counting 监盘 %s~MfK.k
82.observation 观察 QK -_~ 9V
83.confirmation 函证 =LHE_
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84.computation 计算 sH O6y0P
85.analytical procedures 分析程序 EBS04]5ul
86.vouch 核对 e!*d(lHKos
87.trace 追查 [QA@XBy6
88.audit sampling 审计抽样 AE1!u{
89.error 误差 Z^9;sb,x
90.expected error 预期误差 4w0 &f
91.population 总体 g"|QI=&_J
92.sampling risk 抽样风险 Kx?3 ]
93.non- sampling risk 非抽样风险 Px&*&^Gf[b
94.sampling unit 抽样单位 xn(lkQ6Fm
95.statistical sampling 统计抽样 yhQv $D,^f
96.tolerable error 可容忍误差 t {tcy$bw
97.the risk of under reliance 信赖不足风险 7{j9vl6
98.the risk of over reliance 信赖过度风险 xuQ$67F`;z
99.the risk of incorrect rejection 误拒风险 jdV E/5
100. the risk of incorrect acceptance 误受风险 b Mi,z3z
101.working trial balance 试算平衡表 zh)qo
102.index and cross-referencing 索引和交叉索引 r6&f I"Yg
103.cash receipt 现金收入 }X94M7+->
104.cash disbursement 现金支出 "NSm2RU3
105.bank statement 银行对账单 ext`%$ U7
106.bank reconciliation 银行存款余额调节表 .r+ u pY
107.balance sheet date 资产负债表日 a5C% OI<
108.net realizable value 可变现净值 c.m8~@O5+
109.storeroom 仓库 m5 r65=E
110.sale invoice 销售发票 B25@6
111.price list 价目表
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112.positive confirmation request 积极式询证函 '`=z52
113.negative confirmation request 消极式询证函 Qy`{y?T2
114.purchase requisition 请购单 Z p]{e6J
115.receiving report 验收报告 =xScHy{$
116.gross margin 毛利 Alaq
