1.audit 审计 b]z_2h~`
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2.attestation 鉴证 '(B -{}l
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3.credibility 可信赖程度 n-8/CBEH(
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4.audit of financial statements 财务报表审计 RBf#5VjOG!
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5.agreed-upon procedures 执行商定程序 8WQ# )
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6.high levels of assurance 高水平保证 AVD hgJv
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7.compilation 编制 C5 I LVQ
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8.reliability 可靠性 _Sd^/jGpU
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9.relevance 相关性 ,zx{ RDI
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10.professional skepticism 职业谨慎
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11.objectivity 客观性 xwZ1Q,'C
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12. professional competence 专业胜任能力 vVo'f|fW
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13.Senior/CPA-in-charge 项目经理 c>D~MCNxg
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14.audit engagement letter 业务约定书 $7AsMlq[(
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15.recurring audit 连续审计 n~ yHt/T
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16.the client 委托人 udUc&
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17.change CPA 更换注册会计师 =JE<oVP8
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18.the existing CPA 现任注册会计师 c\o_U9=n
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19.the successor CPA 后任注册会计师 R4;1LZ8XzS
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20.the preceding CPA前任注册会计师 "W6cQsi
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21.issue the audit report 出具审计报告 W'@G5e
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22.expert 专家 d)uuA;n
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23.the board of directors 董事会 aB~k8]q.
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24.knowledge of the entity‘ s business 了解被审计单位情况 gWU#NRRc
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25.assess material misstatement risks评估重大错报风险 A< c <!N
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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 c
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27.a general knowledge of —— 初步了解―――的情况 Fu{VO~w
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28.a more knowledge of—— 进一步了解的情况 PH%t#a!j3/
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29.the prior year‘s working papers 以前年度工作底稿 7#"NKxb
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30.minutes of meeting 会议纪要 X HJdynt/
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31.business risks 经营风险 46T(1_Xt ~
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32.appropriateness 适当性 cG0)F%?X?
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33.accounting estimate 会计估计 *<cRQfA1
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34.management representations 管理层声明 +arh/pd_I
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35.going concern assumption 持续经营假设 8 t
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36.audit plan 审计计划 ~H \P0G5GA
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37.significant audit areas 重点审计领域 aO1.9
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38.error 错误 *.w6 =}
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39.fraud舞弊 4IZAJqw(*
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40.modified or additional procedures 修改或追加审计程序 ]E"J^mflGK
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41.misappropriation of assets 侵占资产 9-j-nx
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42.transactions without substance 虚假交易 Y qh-U%"'
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43.unusual pressures 异常压力 !Usmm8!K
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44.the suspected noncompliance 涉嫌存在违法行为 ;FwUUKj
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45.materialiy 重要性 + rB3\ R"d
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46.exceed the materiality level 超过重要性水平 x!S}Y"
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47.approach the materiality level 接近重要性水平 fGj66rMGw
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48.an acceptably low level 可接受水平 H{E(=S
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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 3 ?aM\z;
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50.misstatements or omissions 错报或漏报 s3ASA.*
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51.aggregate 总计 #
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52.subsequent events 期后事项 }@$CS5w
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53.adjust the financial statements 调整财务报表 aTHf+;
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54.perform additional audit procedures 实施追加的审计程序 4avkyFj!h
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55.audit risk 审计风险 F
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56.detection risk 检查风险 [ Ti ' X#
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57.inappropriate audit opinion 不适当的审计意见 N>L)2WKFT
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58.material misstatement 重大的错报 w k'(g_DP
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59.tolerable misstatement 可容忍错报 ?gU - a
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60.the acceptable level of detection risk 可接受的检查风险 "<^
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61.assessed level of material misstatement risk 重大错报风险的评估水平 =dKk #*
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62.simall business 小规模企业 9nO&d(r g
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63.accounting system 会计系统 es69P)
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64.test of control 控制测试 \l[AD-CZPh
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65.walk-through test 穿行测试 9-A@2&J1
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66.communication 沟通 [=-,i#4
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67.flow chart 流程图 01aw+o
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68.reperformance of internal control 重新执行 =fy .'+
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69.audit evidence 审计证据 Ak`?,*L M
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70.substantive procedures 实质性程序 SzG
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71.assertions 认定 REX/:sB <
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72.esistence 存在 (/>
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73.occurrence 发生 L^s?EqLXS
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74.completeness 完整性 )OlYz!#?
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75.rights and obligations 权利和义务 S]&i<V1qX
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76.valuation and allocation 计价和分摊 *D7oHwDU
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77.cutoff 截止 u 7p:6W
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78.accuracy 准确性 4g.S!-H@R
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79.classification 分类 !P6y_Frpe
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80.inspection 检查 uxq#q1
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81.supervision of counting 监盘 )pey7-P7g5
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82.observation 观察 w6 B`_Z'f
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83.confirmation 函证 }u5 J<*:bZ
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84.computation 计算 @zi
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85.analytical procedures 分析程序 q 7+ |U%!9
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86.vouch 核对 n;d W
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87.trace 追查 O#U
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88.audit sampling 审计抽样 WN#dR~ >
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89.error 误差 Lr>4~1:`
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90.expected error 预期误差 o{ |
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91.population 总体 YGq-AB
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92.sampling risk 抽样风险 pq5bK0N Q
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93.non- sampling risk 非抽样风险 IZ_ B $mo
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94.sampling unit 抽样单位 ewinG-hX_
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95.statistical sampling 统计抽样 w?c~be$
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96.tolerable error 可容忍误差 W!Rr_'yFe)
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97.the risk of under reliance 信赖不足风险 -| t|w:&
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98.the risk of over reliance 信赖过度风险 (WS<6j[q
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99.the risk of incorrect rejection 误拒风险 E!>l@
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100. the risk of incorrect acceptance 误受风险 YpbJoHiSH
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101.working trial balance 试算平衡表 ngaQa-8w
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102.index and cross-referencing 索引和交叉索引 V P4ToYc
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103.cash receipt 现金收入 ?x =
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104.cash disbursement 现金支出 ["?WVXCF8|
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105.bank statement 银行对账单 3qH`zYgh
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106.bank reconciliation 银行存款余额调节表 O Bp/: ]
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107.balance sheet date 资产负债表日 s}Sxl0
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108.net realizable value 可变现净值 `r8bBzr@%
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109.storeroom 仓库 kPZ1OSX
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110.sale invoice 销售发票 r;aP`MVO<
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111.price list 价目表 SjO Iln
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112.positive confirmation request 积极式询证函 m4@w
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113.negative confirmation request 消极式询证函 gbRdng7(}
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114.purchase requisition 请购单 A&fh0E (t
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115.receiving report 验收报告 6<
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116.gross margin 毛利 , o j\=2
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117.manufacturing overhead 制造费用 6ypqnOTr
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118.material requisition 领料单 cB[.ET$
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119.inventory-taking 存货盘点 9^c"HyR
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120.bond certificate 债券 J#W>%2 "s
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121.stock certificate 股票 p^``hP:J
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122.audit report 审计报告 Cx/duod p
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123.entity 被审计单位 YR`Mi.,Sfm
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124.addressee of the audit report 审计报告的收件人 ]g; K_>@
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125.unqualified opinion 无保留意见 g)i SC?H
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126.qualified opinion 保留意见 w65
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127.disclaimer of opinion 无法表示意见 T't^pO-`
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128.adverse opinion 否定意见 ~1h-LbFI2
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