1.audit 审计 5Rec~&v
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2.attestation 鉴证 dGBVkb4]T
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3.credibility 可信赖程度 %["V "{ z
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4.audit of financial statements 财务报表审计 dTW3mF4=
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5.agreed-upon procedures 执行商定程序 L ;s,x V
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6.high levels of assurance 高水平保证 orzy &4
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7.compilation 编制 gXI8$W>
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8.reliability 可靠性 a4iq_F#NF
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9.relevance 相关性 -THU5AB
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10.professional skepticism 职业谨慎 dF/HKBJ
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11.objectivity 客观性 ~)&im.Q4
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12. professional competence 专业胜任能力 )dgo oq
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13.Senior/CPA-in-charge 项目经理 h16 i]V
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14.audit engagement letter 业务约定书 IrZ!.5%tV
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15.recurring audit 连续审计 jsrIZ bN
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16.the client 委托人 hB)TH'R{:
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17.change CPA 更换注册会计师 XY1e eB-
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18.the existing CPA 现任注册会计师 6$|!_94>*)
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19.the successor CPA 后任注册会计师 B Ctm05
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20.the preceding CPA前任注册会计师 @ s2<y@
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21.issue the audit report 出具审计报告
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22.expert 专家 8P#jC$<
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23.the board of directors 董事会 TQ\\/e :
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24.knowledge of the entity‘ s business 了解被审计单位情况 &7CAxU;i3
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25.assess material misstatement risks评估重大错报风险 0=^A{V!m
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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 qrtA'fU
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27.a general knowledge of —— 初步了解―――的情况 ]VU a $$
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28.a more knowledge of—— 进一步了解的情况 >x$.mXX{
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29.the prior year‘s working papers 以前年度工作底稿 3LaqEj
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30.minutes of meeting 会议纪要 XvIrO]F-
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31.business risks 经营风险 CQ+WB
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32.appropriateness 适当性 '[nH]
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33.accounting estimate 会计估计 9(PQ7}
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34.management representations 管理层声明 lB0: 4cIj
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35.going concern assumption 持续经营假设 8=#J:LeXj
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36.audit plan 审计计划 -8]M
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37.significant audit areas 重点审计领域 ' N@1+v=
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38.error 错误 P ;#}@ /E
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39.fraud舞弊 D
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40.modified or additional procedures 修改或追加审计程序 T!T6M6?
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41.misappropriation of assets 侵占资产 FYe(S V(9
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42.transactions without substance 虚假交易 W\tSXM-Hg
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43.unusual pressures 异常压力 3',|HA /x
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44.the suspected noncompliance 涉嫌存在违法行为 JD yP..Dt
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45.materialiy 重要性 =psX2?%L
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46.exceed the materiality level 超过重要性水平 k8}*b&+{vz
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47.approach the materiality level 接近重要性水平 yX:*TK4
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48.an acceptably low level 可接受水平 wi]F\ q"Y^
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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 c:/ H}2/C
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50.misstatements or omissions 错报或漏报 *)V1Sd#m
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51.aggregate 总计 !NNq( t
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52.subsequent events 期后事项 K &t+3O
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53.adjust the financial statements 调整财务报表 o v{
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54.perform additional audit procedures 实施追加的审计程序 a]<y*N?qu
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55.audit risk 审计风险 !z
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56.detection risk 检查风险 ;$Eg4uX
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57.inappropriate audit opinion 不适当的审计意见 j0p '_|)(
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58.material misstatement 重大的错报 y^o*wz:D*
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59.tolerable misstatement 可容忍错报 6n{`t/
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60.the acceptable level of detection risk 可接受的检查风险 U{ 2[n F
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61.assessed level of material misstatement risk 重大错报风险的评估水平 bp06xHMu
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62.simall business 小规模企业 A8? uCkG
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63.accounting system 会计系统 Vf67gux
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64.test of control 控制测试 w t; 7+
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65.walk-through test 穿行测试 LRqBP|bjCD
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66.communication 沟通 RJ ,a}w[9
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67.flow chart 流程图 e12.suv
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68.reperformance of internal control 重新执行 TG\3T%gH/s
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69.audit evidence 审计证据 : Gp, d*M
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70.substantive procedures 实质性程序 gK {-eS
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71.assertions 认定 Jww LA Q5
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72.esistence 存在 -
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73.occurrence 发生 <,%qt_
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74.completeness 完整性 "r6DZi(^K
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75.rights and obligations 权利和义务 |IbCN
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76.valuation and allocation 计价和分摊 l.r i ]e
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77.cutoff 截止 O7p> "Bh
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78.accuracy 准确性 F;5S2:a@Z
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79.classification 分类 kY8aK 8M
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80.inspection 检查 0ZY.~b'eu
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81.supervision of counting 监盘 _e %jM[
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82.observation 观察 $9pFRQC'q
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83.confirmation 函证 "0JG96&\
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84.computation 计算 %?gh;? GD
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85.analytical procedures 分析程序 P4x Q:$2!
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86.vouch 核对 b5kw*h+/'h
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87.trace 追查 -e6~0% X
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88.audit sampling 审计抽样 Pqe{ C?7B
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89.error 误差 ?
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90.expected error 预期误差 U$; FOl
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91.population 总体 5l"/lGw
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92.sampling risk 抽样风险 u{F^Ngy
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93.non- sampling risk 非抽样风险 VqzcTr]_
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94.sampling unit 抽样单位 Q;m:o8Q5
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95.statistical sampling 统计抽样 g`6 _Ao8
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96.tolerable error 可容忍误差 }}AooziH9
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97.the risk of under reliance 信赖不足风险 RP}.
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98.the risk of over reliance 信赖过度风险 q9
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99.the risk of incorrect rejection 误拒风险 W2CCLq1(
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100. the risk of incorrect acceptance 误受风险 E^uWlUb{
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101.working trial balance 试算平衡表 b2x8t7% O
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102.index and cross-referencing 索引和交叉索引 nwH'E
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103.cash receipt 现金收入 m'|{AjH
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104.cash disbursement 现金支出 W0vdU; ?%
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105.bank statement 银行对账单 %O$4da"y
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106.bank reconciliation 银行存款余额调节表 A"wor\(
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107.balance sheet date 资产负债表日 y:TLGQ0
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108.net realizable value 可变现净值 Q+d9D1b
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109.storeroom 仓库 cTy;?( E
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110.sale invoice 销售发票 7O3 \
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111.price list 价目表 TCW[;d
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112.positive confirmation request 积极式询证函 (A.%q1h
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113.negative confirmation request 消极式询证函 /UG H7srx
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114.purchase requisition 请购单 `WDN T0@ M
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115.receiving report 验收报告 * A B
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116.gross margin 毛利 xngK_n
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117.manufacturing overhead 制造费用 lNtZd?=>
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118.material requisition 领料单 q4 )8]Y2
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119.inventory-taking 存货盘点
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120.bond certificate 债券 QO; W}c:N
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121.stock certificate 股票 XP
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122.audit report 审计报告 ]|cL+|':y
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123.entity 被审计单位 n
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124.addressee of the audit report 审计报告的收件人 ;
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125.unqualified opinion 无保留意见 `>^2MHF3LT
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126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 [ F id
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128.adverse opinion 否定意见 D{~mJDUzK
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