1.audit 审计 >r>pM(h
2.attestation *|OUd7P:hU
鉴证 V]Kk=
3.credibility }XD=N#p@z
可信赖程度 XMF#l]P
4.audit of financial statements 财务报表审计 ?aQVaw&L!7
5.agreed-upon procedures 执行商定程序 bg2r
6.high levels of assurance 高水平保证 ]u
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7.compilation 编制
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8.reliability 可靠性 gm$<U9L\v
9.relevance 相关性 6?';ip
10.professional skepticism 职业谨慎 ^7Ebg5<
11.objectivity 客观性 G;e)K\[J
12. professional competence 专业胜任能力 <9[>+X
13.Senior/CPA-in-charge 项目经理 B A
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14.audit engagement letter 业务约定书 ]P2Wa
15.recurring audit 连续审计 /~{fPS
16.the client 委托人 Q
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17.change CPA 更换注册会计师 ll
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18.the existing CPA 现任注册会计师 g*WY kv
19.the successor CPA 后任注册会计师 G[+{[W
20.the preceding CPA前任注册会计师 fskc'%x
21.issue the audit report 出具审计报告 bSW~hyI w
22.expert 专家 7g4IAsoD
23.the board of directors 董事会 G%dzJpC(
24.knowledge of the entity‘ s business 了解被审计单位情况 LYuMR,7E
25.assess material misstatement risks评估重大错报风险 geNvp0
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 *iUR1V Y
27.a general knowledge of ————- 初步了解―――的情况 _z@_.%P\
28.a more knowledge of—————— 进一步了解的情况 +FC+nE}O
29.the prior year‘s working papers 以前年度工作底稿 w x,gth*p
30.minutes of meeting 会议纪要 g6H` uO
31.business risks 经营风险 G)gPL]C0
32.appropriateness 适当性 {
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33.accounting estimate 会计估计 4x$Ts %]
34.management representations 管理层声明 ;h4w<OqcM
35.going concern assumption 持续经营假设 b(_PV#@$
36.audit plan 审计计划 `3vt.b
37.significant audit areas 重点审计领域 \Bn$b2j!%
38.error 错误 A"B[F#
39.fraud舞弊 6S?*z
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40.modified or additional procedures 修改或追加审计程序 ;CA7\&L>
41.misappropriation of assets 侵占资产 7.B]B,]
42.transactions without substance 虚假交易 ?Q: KW
43.unusual pressures 异常压力 Es+BV+x[.c
44.the suspected noncompliance 涉嫌存在违法行为 G=>LW1E|
45.materialiy 重要性 r%II`
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46.exceed the materiality level 超过重要性水平 w]Ci%W(
47.approach the materiality level 接近重要性水平 ]dHV^!
48.an acceptably low level 可接受水平
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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 $c24l J#/
50.misstatements or omissions 错报或漏报 lR3JyYY{X
51.aggregate 总计 XLFo"f
52.subsequent events 期后事项 ysQ8==`38i
53.adjust the financial statements 调整财务报表 ^BQ*l5K
54.perform additional audit procedures 实施追加的审计程序 si|b>R&Z
55.audit risk 审计风险 +7bV
56.detection risk 检查风险 G
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57.inappropriate audit opinion 不适当的审计意见 :_+Fe,h>|
58.material misstatement 重大的错报 } @jT-t]P
59.tolerable misstatement 可容忍错报 Z#|IMmT;*=
60.the acceptable level of detection risk 可接受的检查风险 <
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61.assessed level of material misstatement risk 重大错报风险的评估水平 t
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62.simall business 小规模企业 <utD&D8
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63.accounting system 会计系统 QP4`r#,
64.test of control 控制测试 ;Z}V}B
65.walk-through test 穿行测试 Fr
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66.communication 沟通 /,2${$c!
67.flow chart 流程图 m_r_4BP
68.reperformance of internal control 重新执行 /(skIvE|
69.audit evidence 审计证据 D[R<H((
70.substantive procedures 实质性程序 `K\
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71.assertions 认定 HtGGcO'bqg
72.esistence 存在 dtUt2r)6L;
73.occurrence 发生 #[ hJm'G
74.completeness 完整性 9oJ=:E~CP
75.rights and obligations 权利和义务 ejC== Fkc
76.valuation and allocation 计价和分摊 K~aIY0=<
77.cutoff 截止 `)s>},8W!
78.accuracy 准确性 $NhKqA`0
79.classification 分类 qlfYX8edZ
80.inspection 检查 4).>b3OhX
81.supervision of counting 监盘 ~85Pgb<
82.observation 观察 rWMG_eP:
83.confirmation 函证 b<mxf\b
84.computation 计算 kQMALS@R
85.analytical procedures 分析程序 }w8:`g'T0/
86.vouch 核对 sz%'=J~!V
87.trace 追查 : $>TeCm
88.audit sampling 审计抽样 U m9]X@z
89.error 误差 ~#jD/
90.expected error 预期误差 2u|}gZts
91.population 总体 GS4
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92.sampling risk 抽样风险 |,Xrt8O/[
93.non- sampling risk 非抽样风险 1f^4J~{
94.sampling unit 抽样单位 jPf*qe>U
95.statistical sampling 统计抽样 -w:F8k ~
96.tolerable error 可容忍误差 RxVf:h'l
97.the risk of under reliance 信赖不足风险 T5+iX`#M
98.the risk of over reliance 信赖过度风险 ;n,@[v
99.the risk of incorrect rejection 误拒风险 KW.QVBuVO#
100. the risk of incorrect acceptance 误受风险 NuqWezJm&
101.working trial balance 试算平衡表 gr")Jw7
102.index and cross-referencing 索引和交叉索引 '9MtIcNb
103.cash receipt 现金收入 idr,s\$>
104.cash disbursement 现金支出 HrZ\=1RB
105.bank statement 银行对账单 UR&Uwa&.
106.bank reconciliation 银行存款余额调节表 6{r^
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107.balance sheet date 资产负债表日 $Z;?d@6yI
108.net realizable value 可变现净值 Zom7y
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109.storeroom 仓库 Cq,ox'kGl
110.sale invoice 销售发票 ;h"?h*}m!\
111.price list 价目表 ,S i23S\
112.positive confirmation request 积极式询证函 9\]%N;;Lo
113.negative confirmation request 消极式询证函 OyG$ ]C
114.purchase requisition 请购单 "38ya2*
115.receiving report 验收报告 wcT0XXh
116.gross margin 毛利 gB\KD{E
117.manufacturing overhead 制造费用 IP` ;hC
118.material requisition 领料单 / 1jb8w'
119.inventory-taking 存货盘点 &1DU]|RoT&
120.bond certificate 债券 Jy x6{Oj
121.stock certificate 股票 a
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122.audit report 审计报告 0 pHqNlb
123.entity 被审计单位 Dm1;mR S+
124.addressee of the audit report 审计报告的收件人 qxsK-8KT<
125.unqualified opinion 无保留意见 I4Ys,n
126.qualified opinion 保留意见 ncluA~ 8
127.disclaimer of opinion 无法表示意见 9@-^!DBM
128.adverse opinion 否定意见 Gv!*
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129 Auditors‘Report审计报告 /2&