1.audit 审计 &3$ z4df
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2.attestation 鉴证 :J :, m
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3.credibility 可信赖程度 n#:N;T;\a
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4.audit of financial statements 财务报表审计 h~(D@ /tB
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5.agreed-upon procedures 执行商定程序 \N 4
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6.high levels of assurance 高水平保证 5i-Rgl o
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7.compilation 编制 A5H3%o(6k
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8.reliability 可靠性 \
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9.relevance 相关性 zt<WXw(
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10.professional skepticism 职业谨慎 /MF! GM
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11.objectivity 客观性 q~5 9F@
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12. professional competence 专业胜任能力 h[?O+Z^
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13.Senior/CPA-in-charge 项目经理 \o
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14.audit engagement letter 业务约定书 ZWm8*}3]7_
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15.recurring audit 连续审计 _9?I A
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16.the client 委托人 .(X
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17.change CPA 更换注册会计师 Z{
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18.the existing CPA 现任注册会计师 n cX/L[L
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19.the successor CPA 后任注册会计师 7;tJK^J`
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20.the preceding CPA前任注册会计师 +MB!B9M @
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21.issue the audit report 出具审计报告 [J
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22.expert 专家 UDc$"a}ds{
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23.the board of directors 董事会 LT~YFS
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24.knowledge of the entity‘ s business 了解被审计单位情况 _6k*'aT~FK
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25.assess material misstatement risks评估重大错报风险 p)=~% 7DV
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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
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27.a general knowledge of —— 初步了解―――的情况 2iU7 0(H
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28.a more knowledge of—— 进一步了解的情况 WnH UE
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29.the prior year‘s working papers 以前年度工作底稿 rFZrYm
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30.minutes of meeting 会议纪要 c.|l-zAeX
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31.business risks 经营风险 `Rd m-[&
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32.appropriateness 适当性 e2+BW KaU
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33.accounting estimate 会计估计 Otz E:qe
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34.management representations 管理层声明
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35.going concern assumption 持续经营假设 /?6gdN
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36.audit plan 审计计划 m ,R Dr
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37.significant audit areas 重点审计领域 ]}mxY
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38.error 错误 c
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39.fraud舞弊 5 #]4YI;
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40.modified or additional procedures 修改或追加审计程序 2`a
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41.misappropriation of assets 侵占资产 O3N_\B:
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42.transactions without substance 虚假交易 f&x0@Q/eON
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43.unusual pressures 异常压力 & 48_2Q"{
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44.the suspected noncompliance 涉嫌存在违法行为 _ OaRY ]
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45.materialiy 重要性 W"Jn(:&
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46.exceed the materiality level 超过重要性水平 {C^@Q"I
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47.approach the materiality level 接近重要性水平 l+wc '= ]
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48.an acceptably low level 可接受水平 3_`szl-
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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& ] 8 {
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50.misstatements or omissions 错报或漏报 tJ=di5&
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51.aggregate 总计 8V$ 3b?]
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52.subsequent events 期后事项 3P <'F2o
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53.adjust the financial statements 调整财务报表 Gy@ 7Xf
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54.perform additional audit procedures 实施追加的审计程序 uO >x:*^8
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55.audit risk 审计风险 m_!U}!
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56.detection risk 检查风险 4Z)DDz-}V
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57.inappropriate audit opinion 不适当的审计意见 137Xl>n O
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58.material misstatement 重大的错报 Y'Z+, CNf
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59.tolerable misstatement 可容忍错报 (tl}q3U
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60.the acceptable level of detection risk 可接受的检查风险 2 Y|D'^
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61.assessed level of material misstatement risk 重大错报风险的评估水平 5]7&IDA]]9
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62.simall business 小规模企业 idJh^YD
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63.accounting system 会计系统 mjE s5XCC"
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64.test of control 控制测试 ^C9x.4I$)
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65.walk-through test 穿行测试 3ViM ?p
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66.communication 沟通 A1* 4*
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67.flow chart 流程图 el' j&I
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68.reperformance of internal control 重新执行 E ' %lxr
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69.audit evidence 审计证据 7nz!0 I^
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70.substantive procedures 实质性程序 s#lto0b"8
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71.assertions 认定 p N$;!
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72.esistence 存在 {Bvm'lq`
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73.occurrence 发生 xeB4r/6
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74.completeness 完整性 `{G?>z Fp
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75.rights and obligations 权利和义务 C6)R#
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76.valuation and allocation 计价和分摊 M5Wl3tZL
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77.cutoff 截止 *mV&K\ _
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78.accuracy 准确性 !BRcq~-.
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79.classification 分类 _j 5N=I{U
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80.inspection 检查
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81.supervision of counting 监盘 u&SZ lkf6%
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82.observation 观察 vfXJYw+6_
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83.confirmation 函证 [` 'd#pR
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84.computation 计算 tE:X,Lt
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85.analytical procedures 分析程序 t {
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86.vouch 核对 !2tw, QM
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87.trace 追查 eKJ:?Lxv;
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88.audit sampling 审计抽样 l% |cB93
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89.error 误差 &GU@ 8
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90.expected error 预期误差 &<=e_0zT
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91.population 总体 *N
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92.sampling risk 抽样风险 -? Tz.y&
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93.non- sampling risk 非抽样风险 Oh-Fp-v87
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94.sampling unit 抽样单位 =Pj@g/25u
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95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 Y.9~Bo<<r
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97.the risk of under reliance 信赖不足风险 W[
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98.the risk of over reliance 信赖过度风险 W'V@
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99.the risk of incorrect rejection 误拒风险 -HN%B?}. x
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100. the risk of incorrect acceptance 误受风险 yFi6j N#~
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101.working trial balance 试算平衡表 UE
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102.index and cross-referencing 索引和交叉索引 fZ{&dslg
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103.cash receipt 现金收入 ?n&$m
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104.cash disbursement 现金支出 Gj5>Y!9
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105.bank statement 银行对账单 D-~G|8g
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106.bank reconciliation 银行存款余额调节表 7:h<`_HT(X
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107.balance sheet date 资产负债表日 &q"'_4
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108.net realizable value 可变现净值 PK_Fx';ke^
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109.storeroom 仓库 XN4oL[pO
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110.sale invoice 销售发票 :cEd [Jm9
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111.price list 价目表 ~~ U <
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112.positive confirmation request 积极式询证函 r7 RU"H:j8
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113.negative confirmation request 消极式询证函 J
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114.purchase requisition 请购单 jT{f<P0
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115.receiving report 验收报告 >kt~vJI
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116.gross margin 毛利 Gee~>:_Q{J
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117.manufacturing overhead 制造费用 g&q]@m
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118.material requisition 领料单 4 |FRg
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119.inventory-taking 存货盘点 O<4Q$|=&?
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120.bond certificate 债券 E]\D>[0O
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121.stock certificate 股票 fE'-.nA+
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122.audit report 审计报告 :jB ZK=3F>
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123.entity 被审计单位 ht2
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124.addressee of the audit report 审计报告的收件人 <%M\7NDWDA
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125.unqualified opinion 无保留意见 NY.}uZ
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126.qualified opinion 保留意见 U)u\1AV5
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127.disclaimer of opinion 无法表示意见 79 TPg
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128.adverse opinion 否定意见 :a#
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