1.audit 审计 0S@O] k)
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2.attestation 鉴证 $|.x !sA
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3.credibility 可信赖程度 bHcb+TR3
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4.audit of financial statements 财务报表审计 jI@0jxF
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5.agreed-upon procedures 执行商定程序 TkhbnO g6
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6.high levels of assurance 高水平保证 *leQd^47
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7.compilation 编制 )t={+^Xe
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8.reliability 可靠性 B`OggdE
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9.relevance 相关性 %Qc#v$;+J
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10.professional skepticism 职业谨慎 |33pf7o
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11.objectivity 客观性 fI} Z`*
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12. professional competence 专业胜任能力 M= !Fb
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13.Senior/CPA-in-charge 项目经理 `*e',j2}UU
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14.audit engagement letter 业务约定书 FT73P0!8.
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15.recurring audit 连续审计 zR
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16.the client 委托人 d{&+xl^ll
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17.change CPA 更换注册会计师 #C,M8~Q7
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18.the existing CPA 现任注册会计师 $7gzu4f
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19.the successor CPA 后任注册会计师 e/lfT?J\
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20.the preceding CPA前任注册会计师 p3 I{
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21.issue the audit report 出具审计报告 |J 2 _2a/"
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22.expert 专家 4]nU%`Z1w
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23.the board of directors 董事会 CJg &
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24.knowledge of the entity‘ s business 了解被审计单位情况 Z `O.JE
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25.assess material misstatement risks评估重大错报风险 E+V^5Z:u
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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 '#xx jhF^
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27.a general knowledge of —— 初步了解―――的情况 1g9Q vz3
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28.a more knowledge of—— 进一步了解的情况 ,e( |,u
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29.the prior year‘s working papers 以前年度工作底稿 ??12
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30.minutes of meeting 会议纪要 +`9
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31.business risks 经营风险 m9ts &b+TE
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32.appropriateness 适当性 /A}3kTp
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33.accounting estimate 会计估计 ,0NVb7F;k
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34.management representations 管理层声明 Ya*l q!
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35.going concern assumption 持续经营假设 < /tiNc
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36.audit plan 审计计划 ][S< M24]Q
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37.significant audit areas 重点审计领域 ?l`DkUo*j
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38.error 错误 6=A2Y:8
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39.fraud舞弊 9=@j]g|
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40.modified or additional procedures 修改或追加审计程序 [' R2$z
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41.misappropriation of assets 侵占资产 ~ 6.AE/ow
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42.transactions without substance 虚假交易 _X;^'mqf ~
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43.unusual pressures 异常压力 6[wej$ u
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44.the suspected noncompliance 涉嫌存在违法行为 ,, mkB6;
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45.materialiy 重要性 SEXe
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46.exceed the materiality level 超过重要性水平 GBtBmV/`
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47.approach the materiality level 接近重要性水平 HKv:)h{ ?
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48.an acceptably low level 可接受水平 (FbqKx'uq
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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 \:4WbM:B
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50.misstatements or omissions 错报或漏报 4pV.R5:
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51.aggregate 总计 5Ft bZ1L
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52.subsequent events 期后事项 |4YDvDEJi
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53.adjust the financial statements 调整财务报表 Et(Q$/W
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54.perform additional audit procedures 实施追加的审计程序 3m#v|52oj
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55.audit risk 审计风险 eHF# ME
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56.detection risk 检查风险 n%I%Kbw
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57.inappropriate audit opinion 不适当的审计意见 c? CwxI_b8
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58.material misstatement 重大的错报 b=:AFs
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59.tolerable misstatement 可容忍错报 p&B98c
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60.the acceptable level of detection risk 可接受的检查风险 2al%J%
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61.assessed level of material misstatement risk 重大错报风险的评估水平 z!)_'A
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62.simall business 小规模企业 T.d+@ZV<#
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63.accounting system 会计系统 />Tyiy]2uu
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64.test of control 控制测试 <?&GB
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65.walk-through test 穿行测试 _Z.l
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66.communication 沟通 Zn1 +} Z@I
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67.flow chart 流程图 enj
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68.reperformance of internal control 重新执行 )W:`Q&/G
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69.audit evidence 审计证据 T_ \HU*\
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70.substantive procedures 实质性程序 D5\$xdlJy
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71.assertions 认定 pM@|P,w {
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72.esistence 存在 @SDsd^N{2P
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73.occurrence 发生 x|_% R
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74.completeness 完整性 X |.'_6l.
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75.rights and obligations 权利和义务 >{~W"
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76.valuation and allocation 计价和分摊 J<p< 5):R;
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77.cutoff 截止 v/c8P\
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78.accuracy 准确性 Vpt)?];P
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79.classification 分类 zawU
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80.inspection 检查 Z_
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81.supervision of counting 监盘 5znLpBX<N
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82.observation 观察 M
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83.confirmation 函证 `~WxMY0M
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84.computation 计算 Kf76 ./
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85.analytical procedures 分析程序 ) UI$ s"
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86.vouch 核对 y<m{eDV7
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87.trace 追查 KwN o/x|
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88.audit sampling 审计抽样 ;DL|%-%;$r
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89.error 误差 }Jk.c~P)
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90.expected error 预期误差 PT4`1Oy}/1
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91.population 总体 o D 8-I^
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92.sampling risk 抽样风险 /0c&!OP
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93.non- sampling risk 非抽样风险 P:=AD W c
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94.sampling unit 抽样单位 ) )F. |w
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95.statistical sampling 统计抽样 Xm4wuX"e=
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96.tolerable error 可容忍误差 ZJpI]^9|
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97.the risk of under reliance 信赖不足风险 l}^#kHSyd
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98.the risk of over reliance 信赖过度风险 xpxm9ySwu
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99.the risk of incorrect rejection 误拒风险 2y a `2 m
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100. the risk of incorrect acceptance 误受风险 $>UzXhf}\
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101.working trial balance 试算平衡表 [GuDMl3hC
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102.index and cross-referencing 索引和交叉索引 ah92<'ix
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103.cash receipt 现金收入 >
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104.cash disbursement 现金支出 US|vYd}u+
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105.bank statement 银行对账单 q{ hq. KZ
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106.bank reconciliation 银行存款余额调节表 {5udol5?
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107.balance sheet date 资产负债表日 5dF= DCZ
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108.net realizable value 可变现净值 q T].,?
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109.storeroom 仓库 Mb>XM7}PU
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110.sale invoice 销售发票 6`C 27
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111.price list 价目表 WFd2_oAT
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112.positive confirmation request 积极式询证函 _&/Zab5
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113.negative confirmation request 消极式询证函 aK{\8L3]
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114.purchase requisition 请购单 VO Qt{v{1|
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115.receiving report 验收报告 )ta5y7np
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116.gross margin 毛利 l8-jFeeMd
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117.manufacturing overhead 制造费用 ?/ ( K7>`
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118.material requisition 领料单 FW DuH`-5
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119.inventory-taking 存货盘点 /09=T yy/\
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120.bond certificate 债券
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121.stock certificate 股票 -y?Z}5-rs
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122.audit report 审计报告 Ij1 ]GZ`A(
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123.entity 被审计单位 N o(f0g.
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124.addressee of the audit report 审计报告的收件人 N E3wui1 V
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125.unqualified opinion 无保留意见 C|\^uR0
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126.qualified opinion 保留意见 r fRo*u2"
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127.disclaimer of opinion 无法表示意见 J'yN' 0
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128.adverse opinion 否定意见 >iH).:j
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