1.audit 审计 rK@ UCRf
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2.attestation 鉴证 } XJZw|n
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3.credibility 可信赖程度 dl
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4.audit of financial statements 财务报表审计 u>cU*E4/
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5.agreed-upon procedures 执行商定程序 y9 >?
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6.high levels of assurance 高水平保证 u40k9vh
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7.compilation 编制 j$f `:A
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8.reliability 可靠性 u3Jsu=Nx-
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9.relevance 相关性
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10.professional skepticism 职业谨慎 Q.d Hg7+D
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11.objectivity 客观性 2qY+-yOEt
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12. professional competence 专业胜任能力 .-0;:>
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13.Senior/CPA-in-charge 项目经理 BwN> ;g_
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14.audit engagement letter 业务约定书 x!<?/I)X
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15.recurring audit 连续审计 T N=MZ{L
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16.the client 委托人 j
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17.change CPA 更换注册会计师 :e&P's=
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18.the existing CPA 现任注册会计师 ;zbF~5e
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19.the successor CPA 后任注册会计师 h2Pvj37
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20.the preceding CPA前任注册会计师 g!k'tizYD
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21.issue the audit report 出具审计报告
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22.expert 专家 Q\>Kd
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23.the board of directors 董事会 )I`6XG
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24.knowledge of the entity‘ s business 了解被审计单位情况 &UWSf
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25.assess material misstatement risks评估重大错报风险 $X %w9l e
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26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 CPI7&jqu
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27.a general knowledge of —— 初步了解―――的情况 F?L TWm
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28.a more knowledge of—— 进一步了解的情况 A3 UC=z<y
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29.the prior year‘s working papers 以前年度工作底稿 YdI|xu>0A^
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30.minutes of meeting 会议纪要 r[:)-`]b
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31.business risks 经营风险 4g.y$
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32.appropriateness 适当性 >Ic)RPO9
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33.accounting estimate 会计估计 /CtR|~ w L
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34.management representations 管理层声明 T[ iwP~l
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35.going concern assumption 持续经营假设 CapWn~*g
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36.audit plan 审计计划 cTKj1)!z?X
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37.significant audit areas 重点审计领域 B6gSt3w.
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38.error 错误 s!q6OVJ-
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39.fraud舞弊 g E/O 29Y
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40.modified or additional procedures 修改或追加审计程序 3w EVjT-
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41.misappropriation of assets 侵占资产 D]9I-|
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42.transactions without substance 虚假交易 +jFcq:`#UG
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43.unusual pressures 异常压力 F z_SID
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44.the suspected noncompliance 涉嫌存在违法行为 i#t)tM "
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45.materialiy 重要性 9=D\xBd|w
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46.exceed the materiality level 超过重要性水平 Qwn/
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47.approach the materiality level 接近重要性水平 j*m7&wOE
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48.an acceptably low level 可接受水平 \N\Jny
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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 Uhc2`r#q
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50.misstatements or omissions 错报或漏报 'aQ"&GX@
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51.aggregate 总计 vMsb@@O\ \
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52.subsequent events 期后事项 6,sZo!G
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53.adjust the financial statements 调整财务报表 he0KzwBF
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54.perform additional audit procedures 实施追加的审计程序 '~{^c }
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55.audit risk 审计风险 gG0P &9 xz
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56.detection risk 检查风险 hPhNDmL#3
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57.inappropriate audit opinion 不适当的审计意见 oHkF>B
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58.material misstatement 重大的错报 k=2]@K$%
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59.tolerable misstatement 可容忍错报 [ Y
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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 utxT$1iJn~
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62.simall business 小规模企业 UH1AT#?!W
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63.accounting system 会计系统 f} g )3+i
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64.test of control 控制测试 !8^:19+
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65.walk-through test 穿行测试 JnCp'`
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66.communication 沟通 ?y82S*sb#
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67.flow chart 流程图 +2!J 3{[J
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68.reperformance of internal control 重新执行 /T`L;YE
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69.audit evidence 审计证据 @O#4duM4Qz
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70.substantive procedures 实质性程序 8Czy<}S<G
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71.assertions 认定 :SilQm*Pl
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72.esistence 存在 } )O ^xF ~
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73.occurrence 发生 = R|?LOEK+
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74.completeness 完整性 R4G$!6Ld
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75.rights and obligations 权利和义务 EotZ$O=
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76.valuation and allocation 计价和分摊 bj4cW\b(
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77.cutoff 截止 B`)o?GcVN
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78.accuracy 准确性 Z.+-MN WV
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79.classification 分类 Ql sMMIax
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80.inspection 检查 [{ e[3b*M|
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81.supervision of counting 监盘 tL(B gku9
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82.observation 观察 i8pM,Ppi~
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83.confirmation 函证 k L2(M6m
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84.computation 计算 Wf /Gt\?
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85.analytical procedures 分析程序 X= )Ue
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86.vouch 核对 N*w/\|
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87.trace 追查 44 ,: @
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88.audit sampling 审计抽样 v'0A$`w`
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89.error 误差 )p'
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90.expected error 预期误差 T8E=}!68w}
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91.population 总体 9X&Xc
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92.sampling risk 抽样风险 :5hKE(3Q
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93.non- sampling risk 非抽样风险 _cdrz)T
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94.sampling unit 抽样单位 p
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95.statistical sampling 统计抽样 j+A Ahn
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96.tolerable error 可容忍误差 hI*gw3
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97.the risk of under reliance 信赖不足风险 a5jc8S>
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98.the risk of over reliance 信赖过度风险 j*@^O`^v
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99.the risk of incorrect rejection 误拒风险 s^+h
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100. the risk of incorrect acceptance 误受风险 1o\P7P Le
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101.working trial balance 试算平衡表 " Mzb
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102.index and cross-referencing 索引和交叉索引 ||3%REliC
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103.cash receipt 现金收入 AE!DftI
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104.cash disbursement 现金支出 I$ !rNfrs
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105.bank statement 银行对账单 Iko1%GJ1Z
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106.bank reconciliation 银行存款余额调节表 _$%.F| :
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107.balance sheet date 资产负债表日 ZGgKCCt
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108.net realizable value 可变现净值 vw VeHjR
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109.storeroom 仓库 UFBggT\
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110.sale invoice 销售发票 8qGK"%{ ~
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111.price list 价目表 +{U0PI82
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112.positive confirmation request 积极式询证函 9jq}`$S{
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113.negative confirmation request 消极式询证函 ~<
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114.purchase requisition 请购单 _b8&$\>
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115.receiving report 验收报告 .l?sYe64S
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116.gross margin 毛利 JDPn
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117.manufacturing overhead 制造费用 Vb^ P{F
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118.material requisition 领料单 o
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119.inventory-taking 存货盘点 \]RPxM:_>
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120.bond certificate 债券 nvY3$ Ty
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121.stock certificate 股票 Qj;wk lq
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122.audit report 审计报告 -]yM< dP
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123.entity 被审计单位 >g7}JI
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124.addressee of the audit report 审计报告的收件人 ]}7
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125.unqualified opinion 无保留意见 |f5WN&c
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126.qualified opinion 保留意见 8@;|x2=y
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127.disclaimer of opinion 无法表示意见 *_feD
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128.adverse opinion 否定意见 ` pr$l
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