1.audit 审计 GQq'~Lr5
2.attestation &Ld8Z9IeFp
鉴证 :0/o?'s
3.credibility LW5ggU/
可信赖程度 !p2,|6Y`y
4.audit of financial statements 财务报表审计 I>Fh*2
5.agreed-upon procedures 执行商定程序
hP8&n9o
6.high levels of assurance 高水平保证 `+c9m^
7.compilation 编制 :-" jKw
8.reliability 可靠性 G!%XQ\a!
9.relevance 相关性 !13
/+ u
10.professional skepticism 职业谨慎 :~R
Fy?xRa
11.objectivity 客观性 ^!_7L4&y
12. professional competence 专业胜任能力 arVf"3a
13.Senior/CPA-in-charge 项目经理 .MARF
14.audit engagement letter 业务约定书 (Gc`3jJ
15.recurring audit 连续审计 ]},Q`n>$
16.the client 委托人
5XO'OSdYq
17.change CPA 更换注册会计师 q<[ke
18.the existing CPA 现任注册会计师 ULmdt
19.the successor CPA 后任注册会计师 \'tz|
20.the preceding CPA前任注册会计师 ]f-'A>MC
21.issue the audit report 出具审计报告 <D;Q8
22.expert 专家 .+L_!A
23.the board of directors 董事会 {}&f\6OI%
24.knowledge of the entity‘ s business 了解被审计单位情况 9~%]|_(
25.assess material misstatement risks评估重大错报风险 ^i)Q
CDU7
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 ]{+M>i[
27.a general knowledge of ————- 初步了解―――的情况 x~Ly$A2p
28.a more knowledge of—————— 进一步了解的情况 edk9Qd9
29.the prior year‘s working papers 以前年度工作底稿 >@"3Q`
30.minutes of meeting 会议纪要 yi-"hT`
31.business risks 经营风险 ,xe@G)a
32.appropriateness 适当性 RdvTtXg
33.accounting estimate 会计估计 gdFoTcHgO|
34.management representations 管理层声明 8kM0
35.going concern assumption 持续经营假设 X8n/XG ~_
36.audit plan 审计计划 O8~U<'=*
37.significant audit areas 重点审计领域 _QUu'zJ
38.error 错误 \ +-hn
39.fraud舞弊 XA
xI?y[c
40.modified or additional procedures 修改或追加审计程序 Yn]yd1
41.misappropriation of assets 侵占资产 ~K$"PKs3
42.transactions without substance 虚假交易 (VPM>ndkw
43.unusual pressures 异常压力 vp75u93
44.the suspected noncompliance 涉嫌存在违法行为 pMZf!&tM
45.materialiy 重要性 $]U5
46.exceed the materiality level 超过重要性水平 ~EWfEHf*BJ
47.approach the materiality level 接近重要性水平 dzE Q$u/I
48.an acceptably low level 可接受水平 {G1aAM\Hz
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 AH87UkNL
50.misstatements or omissions 错报或漏报 YEPG[W<kg
51.aggregate 总计 mc=!X
52.subsequent events 期后事项 +'Y(V&
53.adjust the financial statements 调整财务报表 IQi[g~E.5
54.perform additional audit procedures 实施追加的审计程序 ~muIi#4
55.audit risk 审计风险 9eN2)a/
56.detection risk 检查风险 :;*#Qh3"
57.inappropriate audit opinion 不适当的审计意见 v
V\F^
58.material misstatement 重大的错报 ,{ L;B
59.tolerable misstatement 可容忍错报 V_A,d8=lt
60.the acceptable level of detection risk 可接受的检查风险 E<#4G9O<
61.assessed level of material misstatement risk 重大错报风险的评估水平 Nu
S|X
62.simall business 小规模企业 +V+*7s%fL
63.accounting system 会计系统 U>_\
64.test of control 控制测试 1QF*e'
65.walk-through test 穿行测试 &;h~J
S=
66.communication 沟通 BXK::M+
67.flow chart 流程图 vXM/nw|5
68.reperformance of internal control 重新执行 ^Im%D(MY
69.audit evidence 审计证据 R4~zL!7;
70.substantive procedures 实质性程序 HMS9y%zl/
71.assertions 认定 +65~,e
72.esistence 存在 c<h!QnJ
73.occurrence 发生 ic0v*Y$
74.completeness 完整性 |h=+&*(:
75.rights and obligations 权利和义务 HLoQ}oK|K
76.valuation and allocation 计价和分摊 mQ^@ \s
77.cutoff 截止 R|)2Dg
78.accuracy 准确性 6`4W,
79.classification 分类 r0g/ :lJi
80.inspection 检查 +/!=Ub[:U
81.supervision of counting 监盘
kF+ }.x%
82.observation 观察 ,JQxs7@2k
83.confirmation 函证 aa0`y
84.computation 计算 u_6BHsU
85.analytical procedures 分析程序 Oa\ `;
86.vouch 核对 A M1C
$
87.trace 追查 +{C9uY)$vf
88.audit sampling 审计抽样 rxy{a
89.error 误差 csdOIF
90.expected error 预期误差 J%\~<_2ny
91.population 总体 g<rKV+$6
92.sampling risk 抽样风险 `Ge +(1x
93.non- sampling risk 非抽样风险 Bd[L6J)
94.sampling unit 抽样单位 Nr]8P/[~
95.statistical sampling 统计抽样 HL(U~Q6JQ
96.tolerable error 可容忍误差 N,/BudFo
97.the risk of under reliance 信赖不足风险 y3KcM#[
98.the risk of over reliance 信赖过度风险 GIRSoRVsh
99.the risk of incorrect rejection 误拒风险 :<N6i/
100. the risk of incorrect acceptance 误受风险 Tn@UX(^,
101.working trial balance 试算平衡表 g
P%|:"
102.index and cross-referencing 索引和交叉索引 0 .FHdJ<
103.cash receipt 现金收入 'Wf?elB+
104.cash disbursement 现金支出 [j=,g-EOA
105.bank statement 银行对账单 ?}=-eJ(7e
106.bank reconciliation 银行存款余额调节表 PHRGhKJW})
107.balance sheet date 资产负债表日 $/, BJ/9
108.net realizable value 可变现净值 )@<HCRQ'q
109.storeroom 仓库 |ilv|U V
110.sale invoice 销售发票 C?[a3rNH(
111.price list 价目表 CrNwALx
112.positive confirmation request 积极式询证函 t":W.q<
113.negative confirmation request 消极式询证函 Gq0]m
114.purchase requisition 请购单
e'~-`Z9-)
115.receiving report 验收报告 && DD
116.gross margin 毛利 %qS]NC
117.manufacturing overhead 制造费用 "+n4 c'
118.material requisition 领料单 R,x> $n
119.inventory-taking 存货盘点
b(}Gm@#
120.bond certificate 债券 XDpfpJ,z"}
121.stock certificate 股票 3C rQBIj1
122.audit report 审计报告 Wa[x`:cT?u
123.entity 被审计单位 <