1.audit 审计 P"`OuN
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2.attestation 鉴证 F d:A^]
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3.credibility 可信赖程度 QRs!B!Fn0
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4.audit of financial statements 财务报表审计 \vBpH'hR,'
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5.agreed-upon procedures 执行商定程序 P
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6.high levels of assurance 高水平保证 7l"N% e
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7.compilation 编制 FFH9 $>A
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8.reliability 可靠性 fr~e!!$H
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9.relevance 相关性 ~ {sR K
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10.professional skepticism 职业谨慎 ]XX8l:+
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11.objectivity 客观性 /n=
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12. professional competence 专业胜任能力 o (iN}. c
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13.Senior/CPA-in-charge 项目经理 $`:/O A<.
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14.audit engagement letter 业务约定书 ;<Dou7=
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15.recurring audit 连续审计 #un#~s
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16.the client 委托人 Hcw@24ic
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17.change CPA 更换注册会计师 Q ^ %+r"h
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18.the existing CPA 现任注册会计师 = 4z:Df
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19.the successor CPA 后任注册会计师 ^
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20.the preceding CPA前任注册会计师 `A5
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21.issue the audit report 出具审计报告 ,bRvj 8"M
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22.expert 专家 (`}O!;/E}
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23.the board of directors 董事会 7<V(lX.{
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24.knowledge of the entity‘ s business 了解被审计单位情况 0 r=:l/Pz
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25.assess material misstatement risks评估重大错报风险 @DYx xM-
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26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ,?;q$Xoi
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27.a general knowledge of —— 初步了解―――的情况 $ \>GQ~k
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28.a more knowledge of—— 进一步了解的情况 Uv,_VS(
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29.the prior year‘s working papers 以前年度工作底稿 a i% fj*
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30.minutes of meeting 会议纪要 bq3G3oAyG
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31.business risks 经营风险 $F EG0&
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32.appropriateness 适当性 iQ pKcBx
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33.accounting estimate 会计估计
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34.management representations 管理层声明 (l : ;p&[
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35.going concern assumption 持续经营假设 1,fjdd8OM;
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36.audit plan 审计计划 P`
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37.significant audit areas 重点审计领域 `i0RLGze
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38.error 错误 5DKR1z:
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39.fraud舞弊 /!,>P[ Vx
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40.modified or additional procedures 修改或追加审计程序 o|G.tBpKg
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41.misappropriation of assets 侵占资产 a?%X9 +1A
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42.transactions without substance 虚假交易 +.MHI
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43.unusual pressures 异常压力 l = % v
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44.the suspected noncompliance 涉嫌存在违法行为 OpmI" 4{+
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45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 C#X| U2$
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47.approach the materiality level 接近重要性水平 'Uqz ,
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48.an acceptably low level 可接受水平 T:S+P t~
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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 ~0r:Wcj x
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50.misstatements or omissions 错报或漏报 tn201TDZ]=
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51.aggregate 总计 75}BI&t3k
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52.subsequent events 期后事项 C0; c'4(
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53.adjust the financial statements 调整财务报表 =xFw4 D9
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54.perform additional audit procedures 实施追加的审计程序 dN
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55.audit risk 审计风险 7 a 4G:
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56.detection risk 检查风险 #WlIH7J8Tc
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57.inappropriate audit opinion 不适当的审计意见 37Vs 9w
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58.material misstatement 重大的错报 ]cLO-A
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59.tolerable misstatement 可容忍错报 Jw?J (ig^
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60.the acceptable level of detection risk 可接受的检查风险 yhg^1l|t,
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61.assessed level of material misstatement risk 重大错报风险的评估水平 oVyOiWo\Z
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62.simall business 小规模企业 E\&~S+:Xp
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63.accounting system 会计系统 F ?xbVN
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64.test of control 控制测试 eS9uKb 5n(
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65.walk-through test 穿行测试 i E>E*!aBg
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66.communication 沟通 IGEs1
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67.flow chart 流程图 21x?TZa
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68.reperformance of internal control 重新执行 deO/`
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69.audit evidence 审计证据 >QV=q`I
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70.substantive procedures 实质性程序 p = _K P9
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71.assertions 认定 HM ;9%rtO
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72.esistence 存在 X-O/&W RYQ
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73.occurrence 发生 FjD`bh w-
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74.completeness 完整性 [=imF^=3Vb
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75.rights and obligations 权利和义务 D9^.Eg8W
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76.valuation and allocation 计价和分摊 )OxcJPo
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77.cutoff 截止 V uZd
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78.accuracy 准确性 $
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79.classification 分类 X }C }
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80.inspection 检查 IF-g %
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81.supervision of counting 监盘 U 1!6%x
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82.observation 观察 CU'$JF
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83.confirmation 函证 H.#<&5
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84.computation 计算 k !- (Qfz
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85.analytical procedures 分析程序 v.Wkz9
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86.vouch 核对 9D,`9L5-=
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87.trace 追查 H0tj Bnu
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88.audit sampling 审计抽样 !0Hx1I <*x
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89.error 误差 I\eM8`Y$
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90.expected error 预期误差 .=rS,Tpo
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91.population 总体 uR#aO ''
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92.sampling risk 抽样风险 T 2Uu/^
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93.non- sampling risk 非抽样风险 wJ
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94.sampling unit 抽样单位 ? I7}4i7
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95.statistical sampling 统计抽样 }U-h^x'
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96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 vhe[:`=a
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98.the risk of over reliance 信赖过度风险 j?a^fcXB
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99.the risk of incorrect rejection 误拒风险 B.)!zv\{
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100. the risk of incorrect acceptance 误受风险 w<}kY|A"=-
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101.working trial balance 试算平衡表 k0[b4cr`
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102.index and cross-referencing 索引和交叉索引 z u53m Z
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103.cash receipt 现金收入 =QG@{?JTl
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104.cash disbursement 现金支出 BCy#
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105.bank statement 银行对账单 r57CyO
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106.bank reconciliation 银行存款余额调节表 0^
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107.balance sheet date 资产负债表日 !h\>[ O
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108.net realizable value 可变现净值 t}$WP&XRG<
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109.storeroom 仓库 ~=xiMB;oH
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110.sale invoice 销售发票 E ]T
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111.price list 价目表 .K
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112.positive confirmation request 积极式询证函 #kho[`9
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113.negative confirmation request 消极式询证函 gXrXVv<)yw
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114.purchase requisition 请购单 G) <NzZo
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115.receiving report 验收报告 $@WqM$
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116.gross margin 毛利 }K<% h
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117.manufacturing overhead 制造费用 HhZ lHL
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118.material requisition 领料单 ,q[a
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119.inventory-taking 存货盘点 o p{DPUO0
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120.bond certificate 债券 h mijp1u
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121.stock certificate 股票 Y B;q5[
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122.audit report 审计报告 0-
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123.entity 被审计单位 H]zi>;D
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124.addressee of the audit report 审计报告的收件人 *!mT#Vm^
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125.unqualified opinion 无保留意见 *O5Ysk^ |
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126.qualified opinion 保留意见 ,RA;X
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127.disclaimer of opinion 无法表示意见 htgtgW9
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128.adverse opinion 否定意见 u*W6fg/"
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