1.audit 审计 1w$X;q"
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2.attestation 鉴证 Uaz$<K6
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3.credibility 可信赖程度 1"fbQ^4`
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4.audit of financial statements 财务报表审计 Pw|J([
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5.agreed-upon procedures 执行商定程序 (X?et
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6.high levels of assurance 高水平保证 >g+e`!;6
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7.compilation 编制 ^ fqco9^;
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8.reliability 可靠性 !?aL_{7J
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9.relevance 相关性 ,&ld:v?~
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10.professional skepticism 职业谨慎 q_b,3T p
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11.objectivity 客观性 9k *1_
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12. professional competence 专业胜任能力 grZ?F~P8
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13.Senior/CPA-in-charge 项目经理 !g2 ~|G
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14.audit engagement letter 业务约定书 C#oH7 o+_.
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15.recurring audit 连续审计 ^77X?nDz=h
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16.the client 委托人 =2& Sw(6j
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17.change CPA 更换注册会计师 O!ngQr I
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18.the existing CPA 现任注册会计师 %<rV~9:
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19.the successor CPA 后任注册会计师 l}& &f8n
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20.the preceding CPA前任注册会计师 EF5 :$#
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21.issue the audit report 出具审计报告 *U:0c
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22.expert 专家 ykBq?Vr
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23.the board of directors 董事会 586lN22xM
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24.knowledge of the entity‘ s business 了解被审计单位情况 ?L(y8b}F (
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25.assess material misstatement risks评估重大错报风险 P0O=veCf
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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 3x3 =ke!
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27.a general knowledge of —— 初步了解―――的情况 5hg
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28.a more knowledge of—— 进一步了解的情况 *'\ xlsp#
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29.the prior year‘s working papers 以前年度工作底稿 0oNy
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30.minutes of meeting 会议纪要 ;Sw % t(@
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31.business risks 经营风险 CMviR< .
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32.appropriateness 适当性 N*6lyF
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33.accounting estimate 会计估计 $Y=xu2u )
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34.management representations 管理层声明 nv}z%.rRUj
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35.going concern assumption 持续经营假设 9 6j*F,{
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36.audit plan 审计计划 *jrQ-'<T
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37.significant audit areas 重点审计领域 Gid
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38.error 错误 {/Qg4pc!
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39.fraud舞弊 g;._Q
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40.modified or additional procedures 修改或追加审计程序 Y9ipy_@_?
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41.misappropriation of assets 侵占资产 Q zq3{%^x_
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42.transactions without substance 虚假交易 rlP?Uh
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43.unusual pressures 异常压力 lm\~_ 4l1
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44.the suspected noncompliance 涉嫌存在违法行为 Tt+E?C%Y
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45.materialiy 重要性 0;SRmj@W
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46.exceed the materiality level 超过重要性水平 1b`WzoJgH
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47.approach the materiality level 接近重要性水平 ^rssZQK Y[
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48.an acceptably low level 可接受水平 L1u(\zw
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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 y
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50.misstatements or omissions 错报或漏报 wgFAPZr
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51.aggregate 总计 }& Kl)2:O
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52.subsequent events 期后事项 {/}p
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53.adjust the financial statements 调整财务报表 Gf\u%S!%
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54.perform additional audit procedures 实施追加的审计程序 T)tf!v3v
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55.audit risk 审计风险 @8"cT-
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56.detection risk 检查风险 '-NHu +
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57.inappropriate audit opinion 不适当的审计意见 'RzzLk|$
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58.material misstatement 重大的错报 *wu|(t_ A
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59.tolerable misstatement 可容忍错报 7 ?a!x$-U(
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60.the acceptable level of detection risk 可接受的检查风险 VK3e(7 b
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61.assessed level of material misstatement risk 重大错报风险的评估水平 q :-1 ul
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62.simall business 小规模企业 J8#3 ?Lp
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63.accounting system 会计系统 +hUz/G+3
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64.test of control 控制测试 UMj8<Lq)j
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65.walk-through test 穿行测试 idSc#n22
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66.communication 沟通 =At)?A9[
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67.flow chart 流程图 YW'l),Z
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68.reperformance of internal control 重新执行 `z~L 0h
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69.audit evidence 审计证据 P
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70.substantive procedures 实质性程序 BfdS3VrZ/
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71.assertions 认定 IXof- I%8
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72.esistence 存在 zsmlXyP'e!
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73.occurrence 发生 C[Nh>V7=
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74.completeness 完整性 Ys+NIV#Q
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75.rights and obligations 权利和义务 v/~ Lf i
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76.valuation and allocation 计价和分摊 4d;.p1ro
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77.cutoff 截止 734<X6^1
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78.accuracy 准确性 bguTWI8bk
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79.classification 分类 WIYWql>*
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80.inspection 检查 )POU58$
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81.supervision of counting 监盘 ]y ~"M
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82.observation 观察 GyLp&aa
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83.confirmation 函证 {I]>!V0j!
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84.computation 计算 N.dcQQ_iS
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85.analytical procedures 分析程序 ;>r
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86.vouch 核对 ?eOw8Rom
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87.trace 追查 cNiNLw c
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88.audit sampling 审计抽样
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89.error 误差 mG.H=iw
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90.expected error 预期误差 m t}
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91.population 总体 .F/0:)
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92.sampling risk 抽样风险 @H61 ^K<
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93.non- sampling risk 非抽样风险 $<F9 ;Z
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94.sampling unit 抽样单位 ~ As_O6JI
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95.statistical sampling 统计抽样 `P?!2\/
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96.tolerable error 可容忍误差 y@9ifFr
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97.the risk of under reliance 信赖不足风险 7O<K ?;I
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98.the risk of over reliance 信赖过度风险 v?s%qb= T
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99.the risk of incorrect rejection 误拒风险 Uu~~-5
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100. the risk of incorrect acceptance 误受风险 yt#~n _
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101.working trial balance 试算平衡表 /5m ~t.Z9M
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102.index and cross-referencing 索引和交叉索引 F&$~]R=&
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103.cash receipt 现金收入 >(C5 &3^
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104.cash disbursement 现金支出 y;=/S?L.:
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105.bank statement 银行对账单 ,"?xy-6
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106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 Ypwn@?xeP
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108.net realizable value 可变现净值 csj 4?]gI
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109.storeroom 仓库 c XbQ
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110.sale invoice 销售发票 1ZO/R %[
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111.price list 价目表 z?
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112.positive confirmation request 积极式询证函 %a|m[6+O
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113.negative confirmation request 消极式询证函 @6%o0p9zz
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114.purchase requisition 请购单 A>%mJ 3M
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115.receiving report 验收报告 Yz ? 8n
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116.gross margin 毛利 u1ahAk7
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117.manufacturing overhead 制造费用 Xp 0 S
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118.material requisition 领料单 4rUOk"li
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119.inventory-taking 存货盘点 .~fov8
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120.bond certificate 债券 I}u&iV`
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121.stock certificate 股票 9](RZ6A+o
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122.audit report 审计报告 B :#9
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123.entity 被审计单位 k1~? }+<e
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124.addressee of the audit report 审计报告的收件人 r b*;4a
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125.unqualified opinion 无保留意见 "mc ] ^ O
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126.qualified opinion 保留意见 ]MnQ3bWq"j
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127.disclaimer of opinion 无法表示意见 *+_+Z DU
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128.adverse opinion 否定意见 i0 rh {Ko
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