1.audit 审计 KI#),~n S
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2.attestation 鉴证 < JA5.6<=
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3.credibility 可信赖程度 I C37f[Q
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4.audit of financial statements 财务报表审计 !3}vl
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5.agreed-upon procedures 执行商定程序 @~xNax&^
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6.high levels of assurance 高水平保证 }`M[%]MNc
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7.compilation 编制 p'uk V(B
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8.reliability 可靠性 H5{d;L1[
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9.relevance 相关性 2V A\{M
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10.professional skepticism 职业谨慎 Y }a a6
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11.objectivity 客观性 sTU`@}}
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12. professional competence 专业胜任能力 %70sS].@
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13.Senior/CPA-in-charge 项目经理 7kp$C?7K
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14.audit engagement letter 业务约定书 V \,Z (
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15.recurring audit 连续审计 pc
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16.the client 委托人 m(L]R(
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17.change CPA 更换注册会计师 8A~ 5@
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18.the existing CPA 现任注册会计师 3i/$YX5@
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19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 ,b%T[s7
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21.issue the audit report 出具审计报告 ] cdKd )
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22.expert 专家 . T6fPEb
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23.the board of directors 董事会 eZ#n ZB
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24.knowledge of the entity‘ s business 了解被审计单位情况 dlsVE~_G
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25.assess material misstatement risks评估重大错报风险 {{7%z4l
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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 I0trHrX9
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27.a general knowledge of —— 初步了解―――的情况 "E =\Vz
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28.a more knowledge of—— 进一步了解的情况 :_E
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29.the prior year‘s working papers 以前年度工作底稿 B:Ec(USe
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30.minutes of meeting 会议纪要 !VUxy
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31.business risks 经营风险 %T4htZa
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32.appropriateness 适当性 ]y= ff6 Q
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33.accounting estimate 会计估计 ^_BHgbS%;
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34.management representations 管理层声明 O&Y X V
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35.going concern assumption 持续经营假设 \,| Xz|?C
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36.audit plan 审计计划 9N5ptdP.d
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37.significant audit areas 重点审计领域 vcTWe$; Q
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38.error 错误 p"" #Gbwj
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39.fraud舞弊 CMn&1
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40.modified or additional procedures 修改或追加审计程序 {Wp+Y9c[
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41.misappropriation of assets 侵占资产 `|@# ~
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42.transactions without substance 虚假交易 Du@?j7&l=$
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43.unusual pressures 异常压力 C%P)_)- -V
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44.the suspected noncompliance 涉嫌存在违法行为 Itn7Kl
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45.materialiy 重要性 j/"{tMqQp
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46.exceed the materiality level 超过重要性水平 Bc%A aZ0x
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47.approach the materiality level 接近重要性水平 +7 6{S_CZ
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48.an acceptably low level 可接受水平 g
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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 ( bEX"U-
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50.misstatements or omissions 错报或漏报 WXz'H),R
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51.aggregate 总计 Kjbt1n
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52.subsequent events 期后事项 p<>x qU
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53.adjust the financial statements 调整财务报表 B QYj"Wi
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54.perform additional audit procedures 实施追加的审计程序 &0B< iO<f
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55.audit risk 审计风险 }6/L5j:+
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56.detection risk 检查风险 J6 x#
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57.inappropriate audit opinion 不适当的审计意见 `J* ~B
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58.material misstatement 重大的错报 $Pa7B]A,Ae
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59.tolerable misstatement 可容忍错报 DG_tmDT4
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60.the acceptable level of detection risk 可接受的检查风险 u{%gB&nC
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61.assessed level of material misstatement risk 重大错报风险的评估水平 X4<!E#
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62.simall business 小规模企业 p^^Ai
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63.accounting system 会计系统 .Z=4,m>
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64.test of control 控制测试 iUuG}rqj
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65.walk-through test 穿行测试 a`}b'X:
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66.communication 沟通 &
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67.flow chart 流程图 .H1 kl)~V
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68.reperformance of internal control 重新执行 8J|pj4ce
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69.audit evidence 审计证据 AF{k^^|H
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70.substantive procedures 实质性程序 Y.$InQ gL
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71.assertions 认定 r4Ygy/%
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72.esistence 存在 oo\0X
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73.occurrence 发生 ?f+w:FO
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74.completeness 完整性 HgG-r&r!2
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75.rights and obligations 权利和义务 G~ZDXQ>5CP
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76.valuation and allocation 计价和分摊 ^G63GYh]y
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77.cutoff 截止 9IL#\:d1
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78.accuracy 准确性 2G"mm (
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79.classification 分类 1E Lzzn
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80.inspection 检查 %h U8ycI*h
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81.supervision of counting 监盘 ~p ~8T
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82.observation 观察 z602(mxGg
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83.confirmation 函证
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84.computation 计算 cHK)e2 r
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85.analytical procedures 分析程序
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86.vouch 核对 );$Uf!v4
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87.trace 追查 t~p9iGX<
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88.audit sampling 审计抽样 ?mY )m
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89.error 误差 wd *i~A3+?
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90.expected error 预期误差 D@qq=M
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91.population 总体 cl2@p@av
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92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 }"fP,:n"KN
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94.sampling unit 抽样单位 qsFA~{o.
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95.statistical sampling 统计抽样 `a:@[0r0U
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96.tolerable error 可容忍误差 qYIBP?`g
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97.the risk of under reliance 信赖不足风险 \W ouTn
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98.the risk of over reliance 信赖过度风险 ?C.C?h6F5B
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99.the risk of incorrect rejection 误拒风险 a%ec: %
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100. the risk of incorrect acceptance 误受风险 7r"!&P* ,
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101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 -sO EL{
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103.cash receipt 现金收入 |Y/iq9l
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104.cash disbursement 现金支出 +ls *0 4
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105.bank statement 银行对账单 zfi{SO
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106.bank reconciliation 银行存款余额调节表 #k)G1Y[c
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107.balance sheet date 资产负债表日 }E8 Y,;fTD
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108.net realizable value 可变现净值 2c0eh-Gf
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109.storeroom 仓库 X@x:
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110.sale invoice 销售发票 9 A B~ *;U
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111.price list 价目表 w' M0Rd]
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112.positive confirmation request 积极式询证函 5I T'u3V
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113.negative confirmation request 消极式询证函 J>hl&J
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114.purchase requisition 请购单 ( }JX ]-
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115.receiving report 验收报告 N@Slc
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116.gross margin 毛利 .vpQ3m>
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117.manufacturing overhead 制造费用 F;q I^{m2
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118.material requisition 领料单 fM
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119.inventory-taking 存货盘点 J=4S\0Z*
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120.bond certificate 债券 Q.\+
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121.stock certificate 股票 S'E6#
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122.audit report 审计报告 ",Q \A I
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123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 /-Bp lU*"9
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125.unqualified opinion 无保留意见 HCHC~FNd
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126.qualified opinion 保留意见 ( ''`Ce
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127.disclaimer of opinion 无法表示意见 rxa8X wo8
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128.adverse opinion 否定意见 s BRw#xyS
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