1.audit 审计 ;4!=DFbU
2.attestation /@Ez" ?V2
鉴证 -g:lOht
3.credibility p ss6Oz8
可信赖程度 ;_iPm?Y8
4.audit of financial statements 财务报表审计 >[a FOA
5.agreed-upon procedures 执行商定程序 Q4X7Iu:
6.high levels of assurance 高水平保证 hF2/
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7.compilation 编制 R4V \B
8.reliability 可靠性 [_h%F,_ A
9.relevance 相关性 x;Gz6|
10.professional skepticism 职业谨慎 vK(I3db!
11.objectivity 客观性 , 7Xqte
12. professional competence 专业胜任能力 QjLji+L
13.Senior/CPA-in-charge 项目经理 tG/1pW
14.audit engagement letter 业务约定书 $'^&\U~?
15.recurring audit 连续审计 )7W6-.d
16.the client 委托人 M:_!w[NiLp
17.change CPA 更换注册会计师 eK9TAW
18.the existing CPA 现任注册会计师 r:-WzH(Ms
19.the successor CPA 后任注册会计师 gC`)]*'tE
20.the preceding CPA前任注册会计师 On4w/L9L5
21.issue the audit report 出具审计报告 vVAb'`ysv
22.expert 专家 N0Gf0i
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23.the board of directors 董事会 9mQ#L<Ps
24.knowledge of the entity‘ s business 了解被审计单位情况 6^sHgYR
25.assess material misstatement risks评估重大错报风险 m=QCG)s
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 p'&*r2_ram
27.a general knowledge of ————- 初步了解―――的情况 \8
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28.a more knowledge of—————— 进一步了解的情况 eaQ90B4
29.the prior year‘s working papers 以前年度工作底稿 ;`kWpM;
30.minutes of meeting 会议纪要 +e'X;
31.business risks 经营风险 _9
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32.appropriateness 适当性 ~Eq \DK
33.accounting estimate 会计估计 =2,0Wo]$
34.management representations 管理层声明 "x&3Z
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35.going concern assumption 持续经营假设 \X&
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36.audit plan 审计计划 O6iCZ
37.significant audit areas 重点审计领域 M/{g(|{
38.error 错误 M-Y0xWs
39.fraud舞弊 k(vPg,X>m
40.modified or additional procedures 修改或追加审计程序 O%-h&C3
41.misappropriation of assets 侵占资产 cn%
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42.transactions without substance 虚假交易 t[EfOQ
43.unusual pressures 异常压力 !9r:&n.\
44.the suspected noncompliance 涉嫌存在违法行为 =Y9\DeIZ
45.materialiy 重要性 ~GG?GB
46.exceed the materiality level 超过重要性水平 <qhBc:kc
47.approach the materiality level 接近重要性水平 Pdw#o^Iq^
48.an acceptably low level 可接受水平 ,GrB'N{8e
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 wVqd$nsY"
50.misstatements or omissions 错报或漏报 Qw?+!-7TN
51.aggregate 总计 B!b sTvX
52.subsequent events 期后事项 /
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53.adjust the financial statements 调整财务报表 `5'2Hg
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54.perform additional audit procedures 实施追加的审计程序 m_*R.a
55.audit risk 审计风险 5h8o4
56.detection risk 检查风险 kZVm1W1
57.inappropriate audit opinion 不适当的审计意见 $
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58.material misstatement 重大的错报 aI(>]sWJ
59.tolerable misstatement 可容忍错报 Z^zbWFO]5
60.the acceptable level of detection risk 可接受的检查风险 t};~H\:
61.assessed level of material misstatement risk 重大错报风险的评估水平 s
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62.simall business 小规模企业 5j{Np,K
63.accounting system 会计系统 j$x)pB3]
64.test of control 控制测试 @u)
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65.walk-through test 穿行测试 3bs4mCq
66.communication 沟通 Sdd9Dv?!
67.flow chart 流程图 XoR>H4xh
68.reperformance of internal control 重新执行 (ZP87Gz
69.audit evidence 审计证据 Y)XvlfJ,h?
70.substantive procedures 实质性程序 @(:v_l
71.assertions 认定 )ofm_R'q*
72.esistence 存在 |NrrTN?>
73.occurrence 发生 +l?; )
74.completeness 完整性 ^Y04qeRd
75.rights and obligations 权利和义务 +a|/l
76.valuation and allocation 计价和分摊 7>i2OBkAhB
77.cutoff 截止 jtKn3m7 +p
78.accuracy 准确性 ALGgAX3t
79.classification 分类 :Q@)*kQH
80.inspection 检查 0oU=RbC
81.supervision of counting 监盘 },
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82.observation 观察 Q_zr\RM>
83.confirmation 函证 Ct]A%=cZW
84.computation 计算 =Q(vni83<
85.analytical procedures 分析程序 zgKY4R{V
86.vouch 核对 v27Ja .tA
87.trace 追查 DQJG,?e{
88.audit sampling 审计抽样 GXX+}=b7qO
89.error 误差 I,O#X)O|i
90.expected error 预期误差 Ip?]K*sq
91.population 总体 rt4Z
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92.sampling risk 抽样风险 lBA +zZ
93.non- sampling risk 非抽样风险 v6uxxsI>Hm
94.sampling unit 抽样单位 c
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95.statistical sampling 统计抽样 ,EEPh>cXc
96.tolerable error 可容忍误差 XU-m"_t
97.the risk of under reliance 信赖不足风险 "T6#
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 %<Q*Jf
100. the risk of incorrect acceptance 误受风险 lKV"Mh+6
101.working trial balance 试算平衡表 wW`}VKu
102.index and cross-referencing 索引和交叉索引 x5Zrz<Y$w
103.cash receipt 现金收入 7m1KR#j
104.cash disbursement 现金支出 .ve *Vp
105.bank statement 银行对账单 1 W'F3
106.bank reconciliation 银行存款余额调节表 nr2r8u9r
107.balance sheet date 资产负债表日 w'ybbv{c
108.net realizable value 可变现净值
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109.storeroom 仓库 9E1W|KE
110.sale invoice 销售发票 or_+2aG
111.price list 价目表 Z1,gtl ?
112.positive confirmation request 积极式询证函 MZv\ C
113.negative confirmation request 消极式询证函 BC/_:n8O
114.purchase requisition 请购单 UAYd?r
115.receiving report 验收报告 ;-@=
116.gross margin 毛利 5/I_w0
117.manufacturing overhead 制造费用 8SmjZpQ?
118.material requisition 领料单 >HTbegi
119.inventory-taking 存货盘点 Fu _@!K
120.bond certificate 债券 &