1.audit 审计 [ KMNMg
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2.attestation 鉴证 gJZH??b
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3.credibility 可信赖程度 B" 0a5-pkr
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4.audit of financial statements 财务报表审计 {44#<A<
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5.agreed-upon procedures 执行商定程序 QMhvyz
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6.high levels of assurance 高水平保证 II'"Nkxd
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7.compilation 编制 0 L $[w
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8.reliability 可靠性 Ntt*}|:QV<
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9.relevance 相关性 KDS } "/
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10.professional skepticism 职业谨慎 -hY@r 7y
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11.objectivity 客观性 ,(A
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12. professional competence 专业胜任能力 |E9'ii&?B
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13.Senior/CPA-in-charge 项目经理 AnK~<9WQj
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14.audit engagement letter 业务约定书 ]SmN}Iq1
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15.recurring audit 连续审计 n'@*RvI:
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16.the client 委托人 yu>o7ie+;Y
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17.change CPA 更换注册会计师 x']Fe7nv
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18.the existing CPA 现任注册会计师 SU5O+;{`'
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19.the successor CPA 后任注册会计师 ubv>* i O
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20.the preceding CPA前任注册会计师 _CMNmmp`e
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21.issue the audit report 出具审计报告 )|=4H>?%
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22.expert 专家 neQ~h4 U"
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23.the board of directors 董事会 +[rQf<*
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24.knowledge of the entity‘ s business 了解被审计单位情况 K3iQ/j~a q
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25.assess material misstatement risks评估重大错报风险 Q2!5
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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 T& 4f} g/
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27.a general knowledge of —— 初步了解―――的情况 %:v<&^oDlm
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28.a more knowledge of—— 进一步了解的情况 .I?~R:(Ig
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29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 xnf J ruT
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31.business risks 经营风险 & 'CUc/,
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32.appropriateness 适当性 _X|prIOb=
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33.accounting estimate 会计估计 f92z/5%V
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34.management representations 管理层声明 .1}1 e;f-
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35.going concern assumption 持续经营假设 @qpj0i+>*
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36.audit plan 审计计划 \Si p
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37.significant audit areas 重点审计领域 H,c`=Ii3
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38.error 错误 >(-A"j f
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39.fraud舞弊 L6ap |u
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40.modified or additional procedures 修改或追加审计程序 }i{qRx"4
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41.misappropriation of assets 侵占资产 QWnGolN
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42.transactions without substance 虚假交易 @dUN3 ,}
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43.unusual pressures 异常压力 1Au+X3
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44.the suspected noncompliance 涉嫌存在违法行为 4BSqL!i(
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45.materialiy 重要性 ~8yh,U
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46.exceed the materiality level 超过重要性水平 jo^c>
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47.approach the materiality level 接近重要性水平 "g)V&Lx#X
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48.an acceptably low level 可接受水平 <=V{tl
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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 q Y$ [2]
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50.misstatements or omissions 错报或漏报 0QT:@v2R
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51.aggregate 总计 ha Y]gmC
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52.subsequent events 期后事项 2l O(f+
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53.adjust the financial statements 调整财务报表 3C<G8*4);/
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54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 e M
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56.detection risk 检查风险 ?].MnwYo
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57.inappropriate audit opinion 不适当的审计意见 A[8m3L#k
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58.material misstatement 重大的错报 &
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59.tolerable misstatement 可容忍错报 Y+ UJV6
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60.the acceptable level of detection risk 可接受的检查风险 bY2R/FNL=
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61.assessed level of material misstatement risk 重大错报风险的评估水平 .wD
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62.simall business 小规模企业 ~f(5 l.
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63.accounting system 会计系统 W~0rSVD$<z
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64.test of control 控制测试 A1INa L
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65.walk-through test 穿行测试 Gk
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66.communication 沟通 @t~y9UfF
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67.flow chart 流程图 -R]0cefC<f
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68.reperformance of internal control 重新执行 6{buel(|e
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69.audit evidence 审计证据 v I I{i
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70.substantive procedures 实质性程序 Q $ }#&
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71.assertions 认定 T2MC`s|`
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72.esistence 存在 Tj#S') s8
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73.occurrence 发生 b^Z2Vf:k]
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74.completeness 完整性 !:!(=(4$P
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75.rights and obligations 权利和义务 qC> tni%
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76.valuation and allocation 计价和分摊 `P; r[j"
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77.cutoff 截止 SjB"#E)
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78.accuracy 准确性 =|]h-
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79.classification 分类
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80.inspection 检查 q$:7j5E
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81.supervision of counting 监盘 C P}fxDW
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82.observation 观察 qU !dg
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83.confirmation 函证 {P8d^=#q
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84.computation 计算 Nn[*ox#i
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85.analytical procedures 分析程序 KVa{;zBwl
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86.vouch 核对 R%WY!I8C
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87.trace 追查 ChTq !W
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88.audit sampling 审计抽样 $&as5z8
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89.error 误差 <R]m(
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90.expected error 预期误差 ,%TBW,>
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91.population 总体 =7< JD}G
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92.sampling risk 抽样风险 Z< i }XCE
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93.non- sampling risk 非抽样风险 rkjnw@x\
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94.sampling unit 抽样单位 ']1n?K=A
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95.statistical sampling 统计抽样 idYB.]Y(
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96.tolerable error 可容忍误差 h ik.qK
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97.the risk of under reliance 信赖不足风险 Fa%1] R
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98.the risk of over reliance 信赖过度风险 ^v; )6a2
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99.the risk of incorrect rejection 误拒风险 Q/S ^-&~
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100. the risk of incorrect acceptance 误受风险 ; ;,7Jon2
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101.working trial balance 试算平衡表 *D?_,s
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102.index and cross-referencing 索引和交叉索引 PR@6=[|d
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103.cash receipt 现金收入 e=0]8l>\ V
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104.cash disbursement 现金支出 A<+Dx
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105.bank statement 银行对账单 /pj[c;a
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106.bank reconciliation 银行存款余额调节表 H>C bMz1u
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107.balance sheet date 资产负债表日 !/}3/iU
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108.net realizable value 可变现净值 Mh)? A/e
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109.storeroom 仓库 _9h$8(wjn
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110.sale invoice 销售发票 zgw e
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111.price list 价目表 [ ~9UsHfH
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112.positive confirmation request 积极式询证函 YbZbA >|
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113.negative confirmation request 消极式询证函 oai=1vt@
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114.purchase requisition 请购单 K?uZIDo
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115.receiving report 验收报告 UY(T>4H+h
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116.gross margin 毛利 @ZJL ]TO
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117.manufacturing overhead 制造费用 HA,o2jZ?In
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118.material requisition 领料单 Lk( ESV;r
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119.inventory-taking 存货盘点 ,Wlt[T(.;
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120.bond certificate 债券 b > D
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121.stock certificate 股票 cyl%p$
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122.audit report 审计报告 : B^"V\WE
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123.entity 被审计单位 ^FLs_= E
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124.addressee of the audit report 审计报告的收件人 DPI[~
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125.unqualified opinion 无保留意见 >.
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126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 iHPsRq!
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128.adverse opinion 否定意见 m4/qxm"Dx:
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