1.audit 审计 Lj *F KP\{
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2.attestation 鉴证 ^Q!:0D*
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3.credibility 可信赖程度 3mWo`l
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4.audit of financial statements 财务报表审计 :FG}k Y
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5.agreed-upon procedures 执行商定程序 l]WV?^*
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6.high levels of assurance 高水平保证 @kvp2P+O
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7.compilation 编制 F1 M@$S ,
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8.reliability 可靠性 ?jqZeO#W7
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9.relevance 相关性 y{u6 t 3
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10.professional skepticism 职业谨慎 eVU:.fx
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11.objectivity 客观性 wB9IP{Pf
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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 `}zv17wp
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14.audit engagement letter 业务约定书 ~;+i[Z&e
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15.recurring audit 连续审计 7[D
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16.the client 委托人 IE_@:]K}Ja
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17.change CPA 更换注册会计师 m9L+|r
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18.the existing CPA 现任注册会计师 +D
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19.the successor CPA 后任注册会计师 *r-Bt1
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20.the preceding CPA前任注册会计师 uFok'3!g7%
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21.issue the audit report 出具审计报告 s|,]Nb=z/
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22.expert 专家 dH`a|SVW9
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23.the board of directors 董事会 PU'v o4
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24.knowledge of the entity‘ s business 了解被审计单位情况 _eO] awsA
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25.assess material misstatement risks评估重大错报风险 wSAm[.1i
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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 SQ.4IWT(hR
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27.a general knowledge of —— 初步了解―――的情况 PN.6BJvu
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28.a more knowledge of—— 进一步了解的情况 _p_F v>>:
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29.the prior year‘s working papers 以前年度工作底稿 RtIc:ym
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30.minutes of meeting 会议纪要 ?BLOc;I&a
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31.business risks 经营风险 md ZEL Ru
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32.appropriateness 适当性 'P~ *cr ?A
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33.accounting estimate 会计估计 yr=r? h}
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34.management representations 管理层声明 kqyMrZ#
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35.going concern assumption 持续经营假设 7q\c\qL
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36.audit plan 审计计划 bkM$ Qo
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37.significant audit areas 重点审计领域 }`MO}Pz
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38.error 错误 m_Rgv.gE^
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39.fraud舞弊 ) ld7^G
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40.modified or additional procedures 修改或追加审计程序 i]YQq ! B
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41.misappropriation of assets 侵占资产 T+[e6/|
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42.transactions without substance 虚假交易 ,S5#Kk a~a
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43.unusual pressures 异常压力 Q0--.Q=:Y
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44.the suspected noncompliance 涉嫌存在违法行为 <VBw1|)$@
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45.materialiy 重要性 oF>GWst TR
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46.exceed the materiality level 超过重要性水平 )s8r(.W
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47.approach the materiality level 接近重要性水平 v] J# SlF
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48.an acceptably low level 可接受水平 MvW>ktkU
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 q1gf9` 0
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50.misstatements or omissions 错报或漏报 _kd |:,
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51.aggregate 总计 Lg ?'1dg
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52.subsequent events 期后事项 b1#=q 0Zl
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53.adjust the financial statements 调整财务报表 6a@~;!GlI
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54.perform additional audit procedures 实施追加的审计程序 ep?0@5D}]
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55.audit risk 审计风险 c `+ITNV
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56.detection risk 检查风险 +doT^&2u*
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57.inappropriate audit opinion 不适当的审计意见 O) Qz$
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58.material misstatement 重大的错报 8F *
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59.tolerable misstatement 可容忍错报 !BX62j\?
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60.the acceptable level of detection risk 可接受的检查风险 QdTe
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61.assessed level of material misstatement risk 重大错报风险的评估水平 /kz&9FM
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62.simall business 小规模企业 W'jXIO
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63.accounting system 会计系统
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64.test of control 控制测试 mig 3.is
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65.walk-through test 穿行测试 ~D5MAEazS
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66.communication 沟通 ] KeNC)R
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67.flow chart 流程图 !`_f\
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68.reperformance of internal control 重新执行 sJoi fl
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69.audit evidence 审计证据 }/spo3,6
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70.substantive procedures 实质性程序 b..$5
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71.assertions 认定 .LhmYbQ2WE
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72.esistence 存在 \2pFFVT
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73.occurrence 发生 5@$4.BGcF
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74.completeness 完整性 Aa>gN
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75.rights and obligations 权利和义务 (OB8vTRXP
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76.valuation and allocation 计价和分摊 wF8\
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77.cutoff 截止 3+3m`%G
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78.accuracy 准确性 A= UIN!
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79.classification 分类 <UJJ],)^1A
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80.inspection 检查 ~ C'nBV
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81.supervision of counting 监盘 lM^!^6=v0l
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82.observation 观察 WN +Jf
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83.confirmation 函证 VtiqAh}4
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84.computation 计算 V2{#<d- T!
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85.analytical procedures 分析程序 DXW?;|8)O
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86.vouch 核对 !9xANSb
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87.trace 追查 F9P 0cGD
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88.audit sampling 审计抽样 Dh No +"!z
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89.error 误差 BddECY,z
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90.expected error 预期误差 /Jf`x>eiH
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91.population 总体 ' P`p.5nH
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92.sampling risk 抽样风险 XYHCggy
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93.non- sampling risk 非抽样风险 ; [%}Xx
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94.sampling unit 抽样单位 I"32[?0
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95.statistical sampling 统计抽样 4Sstg57x~
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96.tolerable error 可容忍误差 y C0f/O
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97.the risk of under reliance 信赖不足风险 ;%7XU~<a
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98.the risk of over reliance 信赖过度风险 !N8)C@=
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99.the risk of incorrect rejection 误拒风险 b q3fiT9
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100. the risk of incorrect acceptance 误受风险 m>+,^`0
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101.working trial balance 试算平衡表 s> @ #9psm
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102.index and cross-referencing 索引和交叉索引 8jjk?PUD8
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103.cash receipt 现金收入 nN=:#4
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104.cash disbursement 现金支出 `+hy#1]
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105.bank statement 银行对账单 AO}i@Y Jth
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106.bank reconciliation 银行存款余额调节表 Z0" &
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107.balance sheet date 资产负债表日 5&HT$"H :
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108.net realizable value 可变现净值 5G'&9{oB
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109.storeroom 仓库 8 5%Pq:E
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110.sale invoice 销售发票 cCh0?g7nV
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111.price list 价目表 n4v Xm
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112.positive confirmation request 积极式询证函 LZQFj/,Jg
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113.negative confirmation request 消极式询证函 WAwf L?
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114.purchase requisition 请购单 pY)j0tdd
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115.receiving report 验收报告 Q"OV>kl k
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116.gross margin 毛利 5:l *Ib:s7
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117.manufacturing overhead 制造费用 u+z .J4w
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118.material requisition 领料单 {
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119.inventory-taking 存货盘点 e7XsyL'|p
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120.bond certificate 债券 V #gF*]q
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121.stock certificate 股票 Sv7>IVC?@
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122.audit report 审计报告 V@#*``M,3
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123.entity 被审计单位 Jt-X mGULB
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124.addressee of the audit report 审计报告的收件人 CJMaltPp&
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125.unqualified opinion 无保留意见 6( N.T+;]
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126.qualified opinion 保留意见 8 zQ_xE
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127.disclaimer of opinion 无法表示意见 %rpR-}j
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128.adverse opinion 否定意见 93Mdp9v+i
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