1.audit 审计 ~73"AWlp
2.attestation 6X|KKsPzX
鉴证 N_0&3PUSM
3.credibility ==FzkRA)
可信赖程度 R&xD|w8UjM
4.audit of financial statements 财务报表审计 W>@%d`>o5
5.agreed-upon procedures 执行商定程序 h y[_
6.high levels of assurance 高水平保证 Olxb`x
7.compilation 编制 e9
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8.reliability 可靠性 5h{Hf]A
9.relevance 相关性 r kD4}jV
10.professional skepticism 职业谨慎 t*}<v@,
11.objectivity 客观性 [2\`Wh:%P
12. professional competence 专业胜任能力 :&:>sd(QD
13.Senior/CPA-in-charge 项目经理 v>R.M"f
14.audit engagement letter 业务约定书 ^d=Z/d
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15.recurring audit 连续审计 ;,4J:zvZdQ
16.the client 委托人
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17.change CPA 更换注册会计师 ONfJ"Rp3
18.the existing CPA 现任注册会计师 Gc 8
19.the successor CPA 后任注册会计师 9hguC yr@h
20.the preceding CPA前任注册会计师 to?"{
21.issue the audit report 出具审计报告 F 1zc4l6
22.expert 专家 c//W#V2Q
23.the board of directors 董事会 LB{a&I LG
24.knowledge of the entity‘ s business 了解被审计单位情况 fglZjT
25.assess material misstatement risks评估重大错报风险 ', &MYm\
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 EEo+#
27.a general knowledge of ————- 初步了解―――的情况 x<3vA|o
28.a more knowledge of—————— 进一步了解的情况 sNZ
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29.the prior year‘s working papers 以前年度工作底稿 mE7Jv)@
30.minutes of meeting 会议纪要 *xjIl<`pK
31.business risks 经营风险 qnm9Lw#
32.appropriateness 适当性 w6yeX<!ll
33.accounting estimate 会计估计
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34.management representations 管理层声明 T6,lk1S'=
35.going concern assumption 持续经营假设 uA,{C%?
36.audit plan 审计计划 +]zP $5_e
37.significant audit areas 重点审计领域 !Yf0y;e|:
38.error 错误 '[E_7$d
39.fraud舞弊 .WPqK>79|
40.modified or additional procedures 修改或追加审计程序 od fu7P_
41.misappropriation of assets 侵占资产 _L72Ae(_
42.transactions without substance 虚假交易 =w8 YZs8w
43.unusual pressures 异常压力 .KS
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44.the suspected noncompliance 涉嫌存在违法行为 tSYn
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45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 ,'6GG+
47.approach the materiality level 接近重要性水平 ?n+\T'f!
48.an acceptably low level 可接受水平 X[ (J!"+
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 TK>}$.c%+
50.misstatements or omissions 错报或漏报 &40]sxm
51.aggregate 总计 "8]170
52.subsequent events 期后事项 jdp:
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53.adjust the financial statements 调整财务报表 *~L
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54.perform additional audit procedures 实施追加的审计程序 `QF|>
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55.audit risk 审计风险 7EXmmB~>,
56.detection risk 检查风险 ]*h}sn=
57.inappropriate audit opinion 不适当的审计意见 5S?yj
58.material misstatement 重大的错报 J"MJVMo$T
59.tolerable misstatement 可容忍错报 |{K:.x#^
60.the acceptable level of detection risk 可接受的检查风险 AVWrD[ wD2
61.assessed level of material misstatement risk 重大错报风险的评估水平 \nWpV7TSN
62.simall business 小规模企业 xL"%2nf
63.accounting system 会计系统 M2S|$6t:
64.test of control 控制测试 `ahXn
65.walk-through test 穿行测试 t_dg$KB
66.communication 沟通 9R[','x
67.flow chart 流程图 3\G=J
68.reperformance of internal control 重新执行 XEEbmIO*<9
69.audit evidence 审计证据 H/&Q,9sU21
70.substantive procedures 实质性程序 e8 aV
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71.assertions 认定 Y ckbc6F
72.esistence 存在 cg%CYV)
73.occurrence 发生 ;gnr\C*G
74.completeness 完整性 lg+g:o
75.rights and obligations 权利和义务 ^aCYh[=
76.valuation and allocation 计价和分摊 nL!@#{z
77.cutoff 截止 }C1wfZ~
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78.accuracy 准确性 zOdK
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79.classification 分类 >JOvg*a?"
80.inspection 检查 yFo5 pKF.J
81.supervision of counting 监盘 u'1=W5$rK
82.observation 观察 :nUsC+oBS
83.confirmation 函证 F w m:c[G
84.computation 计算 ~7a BeD
85.analytical procedures 分析程序 F`.7_D
86.vouch 核对 Wp3l>:
87.trace 追查 E |
88.audit sampling 审计抽样 Qu _T&
89.error 误差 VBJ]d|
90.expected error 预期误差 MA#!<b('
91.population 总体 rC `s;w
92.sampling risk 抽样风险 66^t[[
93.non- sampling risk 非抽样风险 q"<-
94.sampling unit 抽样单位 J)|K/W9
95.statistical sampling 统计抽样 ueBoSZRWX
96.tolerable error 可容忍误差 D.R
97.the risk of under reliance 信赖不足风险 b'5pQ2Mq
98.the risk of over reliance 信赖过度风险 R} 9jgB
99.the risk of incorrect rejection 误拒风险 p|V1Gh<
100. the risk of incorrect acceptance 误受风险 7`@?3?
101.working trial balance 试算平衡表 \Pmk`^T
102.index and cross-referencing 索引和交叉索引 N|2
103.cash receipt 现金收入 ldvxYq<:
104.cash disbursement 现金支出 L"6/"L
105.bank statement 银行对账单 L6=RD<~C
106.bank reconciliation 银行存款余额调节表 G%jJ>T4
107.balance sheet date 资产负债表日 RyWOiQk;
108.net realizable value 可变现净值
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109.storeroom 仓库 `1<3Hu_
110.sale invoice 销售发票 3#9r4;&
111.price list 价目表 8z8SwWS?
112.positive confirmation request 积极式询证函 k]9> V@C
113.negative confirmation request 消极式询证函 @M^QhHs
114.purchase requisition 请购单 VhI
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115.receiving report 验收报告 .hNw1~Fj
116.gross margin 毛利 B2qq C-hw?
117.manufacturing overhead 制造费用 pbxcsA\
118.material requisition 领料单 (G
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119.inventory-taking 存货盘点 .x?zky^
120.bond certificate 债券 :wmf{c
121.stock certificate 股票 i=H>D
122.audit report 审计报告 Le:mMd= G
123.entity 被审计单位 L9?/ -@M
124.addressee of the audit report 审计报告的收件人 zRE8299%z
125.unqualified opinion 无保留意见 A<CXd t+t
126.qualified opinion 保留意见 Xb:BIp!e
127.disclaimer of opinion 无法表示意见 Fd,+(i D
128.adverse opinion 否定意见 MGyB8(
129 Auditors‘Report审计报告 &~A*(+S
130 internal audit内部审计 Q<