1.audit 审计 :"QR;O@
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2.attestation 鉴证 C#<b7iMg
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3.credibility 可信赖程度 Wk<he F
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4.audit of financial statements 财务报表审计 b)ytm=7ha
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5.agreed-upon procedures 执行商定程序 _v=S4A#tF
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6.high levels of assurance 高水平保证 } )#VO-J
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7.compilation 编制 V9KI?}q:W
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8.reliability 可靠性 80J87\)
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9.relevance 相关性 rgq~lZ.U4K
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10.professional skepticism 职业谨慎 1f }YKT
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11.objectivity 客观性 =n@"lY u[
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12. professional competence 专业胜任能力 Q]h.{nN#PK
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13.Senior/CPA-in-charge 项目经理 B'NtG84
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14.audit engagement letter 业务约定书 _PPZ!r(
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15.recurring audit 连续审计 8-#_xsZ^;
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16.the client 委托人 "rl(
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17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 hw 5NHZ I'
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19.the successor CPA 后任注册会计师 r!+..c
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20.the preceding CPA前任注册会计师 gDN7ly]6M
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21.issue the audit report 出具审计报告 o}4~CN9}
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22.expert 专家 ?8U#,qq#`
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23.the board of directors 董事会 ?2(5 2?cJ
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24.knowledge of the entity‘ s business 了解被审计单位情况 0-P,zkK_v
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25.assess material misstatement risks评估重大错报风险 G-6k[-@-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 tFEY8ut{
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27.a general knowledge of —— 初步了解―――的情况 V|{\8& 2
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28.a more knowledge of—— 进一步了解的情况 #lfW0?Y'
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29.the prior year‘s working papers 以前年度工作底稿 eae `#>XP
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30.minutes of meeting 会议纪要 <rihi:4K
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31.business risks 经营风险 wi/qI(O!
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32.appropriateness 适当性 ('~}$%C
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33.accounting estimate 会计估计 v]GQb
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34.management representations 管理层声明 4{QD: D(D
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35.going concern assumption 持续经营假设 6}cN7wnm
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36.audit plan 审计计划 ?CD[jX}!
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37.significant audit areas 重点审计领域 it$w.v+W7V
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38.error 错误 I =pFGU
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39.fraud舞弊 8|{d1dy
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40.modified or additional procedures 修改或追加审计程序 z* )kK
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41.misappropriation of assets 侵占资产 r3NdE~OAi
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42.transactions without substance 虚假交易 kQ`p\}7_
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43.unusual pressures 异常压力 G3o `\4p
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44.the suspected noncompliance 涉嫌存在违法行为 r+!29
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45.materialiy 重要性 I8/tD|3
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46.exceed the materiality level 超过重要性水平 /5Sd?pW;
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47.approach the materiality level 接近重要性水平 v~A*?WU;n
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48.an acceptably low level 可接受水平 #}Hdyl I\}
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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
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50.misstatements or omissions 错报或漏报 7]_zWx,r
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51.aggregate 总计 P Ij
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52.subsequent events 期后事项 c,:nWf
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53.adjust the financial statements 调整财务报表 ;Z9(ll:< $
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54.perform additional audit procedures 实施追加的审计程序 \YSprXe
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55.audit risk 审计风险 HQN pf1=D
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56.detection risk 检查风险 P Q{5*}$N
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57.inappropriate audit opinion 不适当的审计意见 =!G{+&
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58.material misstatement 重大的错报 ?./%7v
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59.tolerable misstatement 可容忍错报 ?AH B\S
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60.the acceptable level of detection risk 可接受的检查风险 tAPf#7{|
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61.assessed level of material misstatement risk 重大错报风险的评估水平 K
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62.simall business 小规模企业 B}"V.Msv/
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63.accounting system 会计系统 ?E<9H/
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64.test of control 控制测试 ]57yorc`
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65.walk-through test 穿行测试 w:/3% -
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66.communication 沟通 K { FZ/
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67.flow chart 流程图 %E" v@
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68.reperformance of internal control 重新执行 G{{M' 1
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69.audit evidence 审计证据 J"Fp),
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70.substantive procedures 实质性程序 hzU(XW
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71.assertions 认定 8.>himL
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72.esistence 存在 vt n
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73.occurrence 发生 6B*#D.fd*
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74.completeness 完整性 #a2gRg
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75.rights and obligations 权利和义务 $7ix(WL<%
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76.valuation and allocation 计价和分摊 6(BgnH8oc
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77.cutoff 截止 }%-i
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78.accuracy 准确性 Dx`- h#
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79.classification 分类 0~ K&P#iR
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80.inspection 检查 .c:h!-D;
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81.supervision of counting 监盘 u1Slu%^e
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82.observation 观察 |
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83.confirmation 函证 @K+gh#
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84.computation 计算 H1 7I" 5N
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85.analytical procedures 分析程序 2%L`b"9}V
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86.vouch 核对 <nN.$4~X
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87.trace 追查 V=dOeuYd
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88.audit sampling 审计抽样 fK +
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89.error 误差 1:<(Q 2X%
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90.expected error 预期误差 5h`L W A B
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91.population 总体 d1/9
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92.sampling risk 抽样风险 {_\cd.AuT
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93.non- sampling risk 非抽样风险 0VSIyG_Z
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94.sampling unit 抽样单位 j&_>_*. y
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95.statistical sampling 统计抽样 77yYdil^W+
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96.tolerable error 可容忍误差 7xv9v1[ '
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97.the risk of under reliance 信赖不足风险 Ycspdl+(S$
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98.the risk of over reliance 信赖过度风险 `Ucj_6&Tqs
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99.the risk of incorrect rejection 误拒风险 cI @qt>&
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100. the risk of incorrect acceptance 误受风险 2#R$-* ;#
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101.working trial balance 试算平衡表 |
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102.index and cross-referencing 索引和交叉索引 y zp#
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103.cash receipt 现金收入 4RB%r
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104.cash disbursement 现金支出 KFHZ3HZ :>
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105.bank statement 银行对账单 ' QG`^@Z
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106.bank reconciliation 银行存款余额调节表 \WFcb\..
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107.balance sheet date 资产负债表日 ;9mRumLG"
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108.net realizable value 可变现净值 [znN 'Fg:"
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109.storeroom 仓库 <i</pA
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110.sale invoice 销售发票 M' z.d
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111.price list 价目表 (KyOo,a
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112.positive confirmation request 积极式询证函 }k-8PG =
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113.negative confirmation request 消极式询证函 5 ["3[h
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114.purchase requisition 请购单 ?#
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115.receiving report 验收报告 4z( B`t~7
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116.gross margin 毛利 /Q(bo Y{
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117.manufacturing overhead 制造费用 0l[52eZ/
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118.material requisition 领料单 4!!PrXE
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119.inventory-taking 存货盘点 d=^ QK{8
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120.bond certificate 债券 F ><_gIT
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121.stock certificate 股票 |Q cz5M90e
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122.audit report 审计报告 ?
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123.entity 被审计单位 [%bGs1U
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124.addressee of the audit report 审计报告的收件人 }Mt)57rU
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125.unqualified opinion 无保留意见 \;~Nj#
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126.qualified opinion 保留意见 f EL 9J{
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127.disclaimer of opinion 无法表示意见 v %cCJ SO#
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128.adverse opinion 否定意见 Z[*unIk
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