1.audit审计
2.attestation鉴证
3.credibility可信赖程度
4.audit of financial statements 财务报表审计5.agreed-upon procedures 执行商定程序6.high levels of aurance 高水平保证7.compilation 编制8.reliability 可靠性9.relevance 相关性
10.profeional skepticism 职业谨慎11.objectivity 客观性
12.profeional competence 专业胜任能力13.Senior/CPA-in-charge 项目经理14.audit engagement letter 业务约定书15.recurring audit 连续审计16.the client 委托人
17.change CPA 更换注册会计师18.the existing CPA 现任注册会计师19.the succeor CPA 后任注册会计师20.the preceding CPA前任注册会计师21.iue the audit report 出具审计报告22.expert 专家
23.the board of directors 董事会
24.knowledge of the entity‘ s busine 了解被审计单位情况
25.ae material mitatement risks评估重大错报风险
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
27.a general knowledge of初步了解―――的情况
28.a more knowledge of 进一步了解的情况29.the prior year‘s working papers 以前年度工作底稿
30.minutes of meeting 会议纪要31.busine risks 经营风险32.appropriatene 适当性
33.accounting estimate 会计估计
34.management representations 管理层声明35.going concern aumption 持续经营假设36.audit plan 审计计划
37.significant audit areas 重点审计领域38.error 错误39.fraud舞弊
40.modified or additional procedures 修改或追加审计程序
41.misappropriation of aets 侵占资产42.transactions without substance 虚假交易43.unusual preures 异常压力
44.the suspected noncompliance 涉嫌存在违法行为
45.materialiy 重要性
46.exceed the materiality level 超过重要性水平
47.approach the materiality level 接近重要性水平
48.an acceptably low level 可接受水平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
50.mitatements or omiions 错报或漏报51.aggregate 总计
52.subsequent events 期后事项
53.adjust the financial statements 调整财务报表
54.perform additional audit procedures 实施追加的审计程序
55.audit risk 审计风险56.detection risk 检查风险
57.inappropriate audit opinion 不适当的审计意见
58.material mitatement 重大的错报59.tolerable mitatement 可容忍错报60.the acceptable level of detection risk 可接受的检查风险
61.aeed levelof material mitatement risk 重大错报风险的评估水平62.simallbusine 小规模企业63.accountingsystem 会计系统64.testof control 控制测试65.walk-throughtest 穿行测试66.communication沟通67.flowchart 流程图
68.reperformanceof internal control 重新执行
69.auditevidence 审计证据
70.substantiveprocedures 实质性程序
71.aertions认定72.esistence存在73.occurrence发生74.completene完整性
75.rightsand obligations 权利和义务76.valuationand allocation 计价和分摊77.cutoff截止
78.accuracy准确性79.claification分类80.inspection检查
81.supervisionof counting 监盘82.observation观察83.confirmation函证84.computation计算
85.analyticalprocedures 分析程序86.vouch核对87.trace追查
88.auditsampling 审计抽样89.error误差
90.expectederror 预期误差91.population总体
92.samplingrisk 抽样风险
93.non-sampling risk 非抽样风险94.samplingunit 抽样单位
95.statisticalsampling 统计抽样96.tolerableerror 可容忍误差
97.therisk of under reliance 信赖不足风险98.therisk of over reliance 信赖过度风险99.therisk of incorrect rejection 误拒风险100.the risk of incorrect acceptance 误受风险101.workingtrial balance 试算平衡表102.indexand cro-referencing 索引和交叉索引
103.cashreceipt 现金收入
104.cashdisbursement 现金支出105.bankstatement 银行对账单
106.bankreconciliation 银行存款余额调节表 107.balancesheet date 资产负债表日108.netrealizable value 可变现净值109.storeroom仓库
110.saleinvoice 销售发票111.pricelist 价目表
112.positiveconfirmation request 积极式询证函
113.negativeconfirmation request 消极式询证函
114.purchaserequisition 请购单115.receivingreport 验收报告116.gromargin 毛利
117.manufacturingoverhead 制造费用118.materialrequisition 领料单119.inventory-taking存货盘点120.bondcertificate 债券121.stockcertificate 股票122.auditreport 审计报告123.entity被审计单位
124.addreeeof the audit report 审计报告的收件人
125.unqualifiedopinion 无保留意见126.qualifiedopinion 保留意见
127.disclaimerof opinion 无法表示意见128.adverseopinion 否定意见
