1.audit 审计 C3memimN
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2.attestation 鉴证 wicg8 [T=B
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3.credibility 可信赖程度 yBr{nFOgdY
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4.audit of financial statements 财务报表审计 g6*}& .&
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5.agreed-upon procedures 执行商定程序 iu :e> r
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6.high levels of assurance 高水平保证 +nqOP3
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7.compilation 编制 5N[ Y2
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8.reliability 可靠性 .}0Cg2W
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9.relevance 相关性 +
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10.professional skepticism 职业谨慎 ^ ^%*2 ^
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11.objectivity 客观性 oF3#]6`;/
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12. professional competence 专业胜任能力 E*'O))
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13.Senior/CPA-in-charge 项目经理 R.RCa$
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14.audit engagement letter 业务约定书 !}vz_6)
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15.recurring audit 连续审计 T*H 4 kM
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16.the client 委托人 : {Y, Nsa
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17.change CPA 更换注册会计师 G
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18.the existing CPA 现任注册会计师 S ":-5S6
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19.the successor CPA 后任注册会计师 a-kU?&*
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20.the preceding CPA前任注册会计师 h xtu^E/
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21.issue the audit report 出具审计报告 XFX:) l#o
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22.expert 专家 QX8N p{g-
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23.the board of directors 董事会 wv*r}{%7g[
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24.knowledge of the entity‘ s business 了解被审计单位情况 4sva%Up
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25.assess material misstatement risks评估重大错报风险 4+u Ad"
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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 vUCU%>F
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27.a general knowledge of —— 初步了解―――的情况 3|~(9b{+
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28.a more knowledge of—— 进一步了解的情况 {X<
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29.the prior year‘s working papers 以前年度工作底稿 GCIm_
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30.minutes of meeting 会议纪要 Ig=4Z*au!g
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31.business risks 经营风险 #q=?Zu^Da
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32.appropriateness 适当性 0phGn+"R
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33.accounting estimate 会计估计 }t-{, 0
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34.management representations 管理层声明 uEk$Y=p7!
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35.going concern assumption 持续经营假设 /njN*rhx&Z
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36.audit plan 审计计划 K!'9wt
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37.significant audit areas 重点审计领域 V862(y
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38.error 错误 ZOU$do>
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39.fraud舞弊 hd '!f
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40.modified or additional procedures 修改或追加审计程序 V-)q&cbW]q
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41.misappropriation of assets 侵占资产 VpD9!;S
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42.transactions without substance 虚假交易 ./[t'dgC
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43.unusual pressures 异常压力 \.}* s] 6
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44.the suspected noncompliance 涉嫌存在违法行为 9GCxF`OB
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45.materialiy 重要性 i)eub`uMy
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46.exceed the materiality level 超过重要性水平 ] $Z aS\m
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47.approach the materiality level 接近重要性水平 3VcG
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48.an acceptably low level 可接受水平 }yX a1#3
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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 yht_*7.lM
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50.misstatements or omissions 错报或漏报 ``0knr <
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51.aggregate 总计 P1)9OE
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52.subsequent events 期后事项 :Oy9`vv
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53.adjust the financial statements 调整财务报表 k;q|pQ[
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54.perform additional audit procedures 实施追加的审计程序 !m: SRNPg
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55.audit risk 审计风险 !,|yrB&`S
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56.detection risk 检查风险 uh@ZHef[l
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57.inappropriate audit opinion 不适当的审计意见 V"k * PLt
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58.material misstatement 重大的错报 ~
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59.tolerable misstatement 可容忍错报 ? !cUAa>iH
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60.the acceptable level of detection risk 可接受的检查风险 epR7p^`7
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61.assessed level of material misstatement risk 重大错报风险的评估水平 sBB>O@4
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62.simall business 小规模企业 a%V6RyT4qW
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63.accounting system 会计系统 "0pu_
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64.test of control 控制测试 &Z#g/Hc
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65.walk-through test 穿行测试 AEp|#H'
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66.communication 沟通 L;wzvz\+
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67.flow chart 流程图 `ZC_F!
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68.reperformance of internal control 重新执行 <$qe2Ft Uq
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69.audit evidence 审计证据 Hj2E -RwG
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70.substantive procedures 实质性程序 ko2 ?q
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71.assertions 认定 h3[^uY e
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72.esistence 存在 ER;?[ !
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73.occurrence 发生 Gx,<|v
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74.completeness 完整性 x2%xrlv<J/
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75.rights and obligations 权利和义务 `O/1aW1
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76.valuation and allocation 计价和分摊 6QO[!^lY
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77.cutoff 截止 CC"}aV5
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78.accuracy 准确性 # 3UrGom
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79.classification 分类 Ymt.>
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80.inspection 检查 @komb IK
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81.supervision of counting 监盘 rvfS[@>v
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82.observation 观察 F6R+E;"4R'
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83.confirmation 函证 .t''(0_kC
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84.computation 计算 >4`(" #
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85.analytical procedures 分析程序 *Hy-D</w%
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86.vouch 核对 .}S9C]d:a
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87.trace 追查 "S.5_@?
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88.audit sampling 审计抽样 J`a$"G B.
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89.error 误差 5mUHk]W
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90.expected error 预期误差 }YWLXxb;
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91.population 总体 9F)+p7VJq
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92.sampling risk 抽样风险 m07=
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93.non- sampling risk 非抽样风险 Cqy84!Z<
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94.sampling unit 抽样单位 U|. kAI*
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95.statistical sampling 统计抽样 Y3+D TR0|'
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96.tolerable error 可容忍误差 yEIM58l
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97.the risk of under reliance 信赖不足风险 9`Bmop
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98.the risk of over reliance 信赖过度风险 3 ha^NjE
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99.the risk of incorrect rejection 误拒风险 o^FlQy\
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100. the risk of incorrect acceptance 误受风险 P*Va<'{:{
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101.working trial balance 试算平衡表 "vI:B}
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102.index and cross-referencing 索引和交叉索引 "1|n]0BF
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103.cash receipt 现金收入 P} hHx<L
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104.cash disbursement 现金支出 _ K["qm{X_
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105.bank statement 银行对账单 <y[LdB/a
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106.bank reconciliation 银行存款余额调节表 UngDXD )
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107.balance sheet date 资产负债表日 4H'\nsM
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108.net realizable value 可变现净值 y(/"DUx
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109.storeroom 仓库 E{x<P0 ;
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110.sale invoice 销售发票 0Cd )w4C
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111.price list 价目表 A)
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112.positive confirmation request 积极式询证函 dC+WII`V
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113.negative confirmation request 消极式询证函 :Z)a&A9v
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114.purchase requisition 请购单 ; PM(q<@\
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115.receiving report 验收报告 C#<b7iMg
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116.gross margin 毛利 Bv-|#sdxm
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117.manufacturing overhead 制造费用 =Q+i(UGHi
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118.material requisition 领料单 WXq=FZ-
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119.inventory-taking 存货盘点 `Xs3^FJt
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120.bond certificate 债券 @nWhU H%
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121.stock certificate 股票 *LuR
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122.audit report 审计报告
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123.entity 被审计单位 |h^[/
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124.addressee of the audit report 审计报告的收件人 9j94]w2v
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125.unqualified opinion 无保留意见 >T{G l/? p
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126.qualified opinion 保留意见 S7!+8$2mc_
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127.disclaimer of opinion 无法表示意见 ;*{"|l qe
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128.adverse opinion 否定意见 1R-1#<a>&
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