1.audit 审计 7`t[|o
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2.attestation 鉴证 cvv(OkC
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3.credibility 可信赖程度 P'C D V3+
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4.audit of financial statements 财务报表审计 2sqNTuO6,|
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5.agreed-upon procedures 执行商定程序 5Og=`T
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6.high levels of assurance 高水平保证 dpcFS0
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7.compilation 编制 gJI(d6
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8.reliability 可靠性 D4CiB"g3*
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9.relevance 相关性 73d7'Fw
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10.professional skepticism 职业谨慎 SXf Aw)-n
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11.objectivity 客观性 \A9hYTC)
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12. professional competence 专业胜任能力 H$n{|YO `
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13.Senior/CPA-in-charge 项目经理 +oMe\wYR$r
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14.audit engagement letter 业务约定书 SPK%
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15.recurring audit 连续审计 Qh.
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16.the client 委托人 V$ XCe
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17.change CPA 更换注册会计师 8'X:}O/
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18.the existing CPA 现任注册会计师 ~%o? J"y
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19.the successor CPA 后任注册会计师 kdH P
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20.the preceding CPA前任注册会计师 `^7ARr /
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21.issue the audit report 出具审计报告 r % ]^ (
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22.expert 专家 ]ZOzqh_0C
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23.the board of directors 董事会 /*8Ms`
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24.knowledge of the entity‘ s business 了解被审计单位情况 =9ISsI\Y6
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25.assess material misstatement risks评估重大错报风险 =5sUpP V(
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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 3Vj,O?(Z
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27.a general knowledge of —— 初步了解―――的情况 J~[ A8o
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28.a more knowledge of—— 进一步了解的情况 ^" !
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29.the prior year‘s working papers 以前年度工作底稿 ch%-Cg~%
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30.minutes of meeting 会议纪要 -gpF% g`H
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31.business risks 经营风险 _g(4-\
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32.appropriateness 适当性 AW+ q# Is
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33.accounting estimate 会计估计 pU |SUM
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34.management representations 管理层声明 i2EXE 0;
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35.going concern assumption 持续经营假设 ? }2]G'7?
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36.audit plan 审计计划 mqg[2VTRP
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37.significant audit areas 重点审计领域 IwH YuOED]
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38.error 错误 uZ-yu|1
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39.fraud舞弊 tDl1UX
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40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 V+mTo^
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42.transactions without substance 虚假交易 dX0"h5v1
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43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 S;vE %
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45.materialiy 重要性 u*ZRU
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46.exceed the materiality level 超过重要性水平 75t\= 6#
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47.approach the materiality level 接近重要性水平 (YbRYu
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48.an acceptably low level 可接受水平 2sJj -3J
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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 3@r_t|j
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50.misstatements or omissions 错报或漏报 `i8KI E
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51.aggregate 总计 d85\GEF9i
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52.subsequent events 期后事项 (Z
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53.adjust the financial statements 调整财务报表 H*DWDJxmV
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54.perform additional audit procedures 实施追加的审计程序 K0#kW \4`
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55.audit risk 审计风险 Mt@P}4
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56.detection risk 检查风险 BTXS+mvl
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57.inappropriate audit opinion 不适当的审计意见 =|l KB
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58.material misstatement 重大的错报 s }]qlg
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59.tolerable misstatement 可容忍错报 &R54?u^A
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60.the acceptable level of detection risk 可接受的检查风险 u.wm;e
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61.assessed level of material misstatement risk 重大错报风险的评估水平 X]J]7\4tF\
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62.simall business 小规模企业 SCClD6k=V
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63.accounting system 会计系统 =X(8 [ e
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64.test of control 控制测试 ]&za^%q0&
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65.walk-through test 穿行测试 y9?~^pTx
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66.communication 沟通 WxE4 r
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67.flow chart 流程图 oyG O!j
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68.reperformance of internal control 重新执行 FhZ^/= As
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69.audit evidence 审计证据 Vy-EY*r|
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70.substantive procedures 实质性程序 SbNs#
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71.assertions 认定 3:Aw.-,i\
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72.esistence 存在 Ih* }1D)7
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73.occurrence 发生 ;2||g8'
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74.completeness 完整性 #rL%K3'
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75.rights and obligations 权利和义务 ~n:dHK`
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76.valuation and allocation 计价和分摊 {{ b&l!
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77.cutoff 截止 `T H0*:aI
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78.accuracy 准确性 vE
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79.classification 分类 xtef1 8i>
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80.inspection 检查 8r^~`rL
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81.supervision of counting 监盘 jd9GueV*(
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82.observation 观察
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83.confirmation 函证 @SREyq
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84.computation 计算 Mg
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85.analytical procedures 分析程序 6Q<^,`/T
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86.vouch 核对 ( f mcWHs
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87.trace 追查 uJz<:/rwZ-
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88.audit sampling 审计抽样 I^iJ^Z]vx
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89.error 误差 VUXG%511T
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90.expected error 预期误差 mzuf l:-=
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91.population 总体 Z:3 N*YkL
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92.sampling risk 抽样风险 M_tY: v
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93.non- sampling risk 非抽样风险 pk
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94.sampling unit 抽样单位 0-H! \
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95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 w9
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97.the risk of under reliance 信赖不足风险 k0IW,z%
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98.the risk of over reliance 信赖过度风险 9-;ujl?{
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99.the risk of incorrect rejection 误拒风险 yjZ ]_.
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100. the risk of incorrect acceptance 误受风险 v. ,|#}0 o
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101.working trial balance 试算平衡表 Jy)E
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102.index and cross-referencing 索引和交叉索引 r
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103.cash receipt 现金收入 m,nZrap
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104.cash disbursement 现金支出 (vm &&a@
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105.bank statement 银行对账单 " , c1z\
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106.bank reconciliation 银行存款余额调节表 Q3MG+@) S
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107.balance sheet date 资产负债表日 70NQ9*AAy
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108.net realizable value 可变现净值 NNZ%jJy?=,
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109.storeroom 仓库 m(QGP\Y
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110.sale invoice 销售发票 ;cQhs7m(9
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111.price list 价目表 (9:MIP
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112.positive confirmation request 积极式询证函 7%?2>t3~
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113.negative confirmation request 消极式询证函 }
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114.purchase requisition 请购单 [+0rlmB
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115.receiving report 验收报告 `f.okqBAh
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116.gross margin 毛利 md xa^#w
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117.manufacturing overhead 制造费用 8A/;a{
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118.material requisition 领料单 n 1OxT"tD
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119.inventory-taking 存货盘点 6<sd6SM
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120.bond certificate 债券 ConXP\M-
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121.stock certificate 股票 y<7C!E#b8
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122.audit report 审计报告 <a/TDW
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123.entity 被审计单位 4W7
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124.addressee of the audit report 审计报告的收件人 6 &~
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125.unqualified opinion 无保留意见 0zrgK;9
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126.qualified opinion 保留意见 VOc_7q_=
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127.disclaimer of opinion 无法表示意见 v ~|~&Dwq
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128.adverse opinion 否定意见 X v[5)4N
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