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1、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 assurance 高水平保证 pilation 编制 8.reliability 可靠性 9.relevance 相关性 10.professional skepticism 职业谨慎 11.objectivity 客观性 12. professional competence 专业胜任能力 13.Senior/CPA-in
2、-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 successor CPA 后任注册会计师 20.the preceding CPA 前任注册会计师 21.issue 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
3、business 了解被审计单位情况 25.assess material misstatement 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 years working papers 以前年度工作底稿 30.minutes of meeting 会议纪要 31.business risk
4、s 经营风险 32.appropriateness适当性 33.accounting estimate 会计估计 34.management representations 管理层声明 35.going concern assumption 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 assets 侵占资产 42.transactio
5、ns without substance 虚假交易 43.unusual pressures 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 an
6、d transaction levels 财务报表层和相关账户、交易层 50.misstatements or omissions 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 m
7、isstatement 重大的错报 59.tolerable misstatement 可容忍错报 60.the acceptable level of detection risk 可接受的检查风险61.assessed level of material misstatement risk 重大错报风险的评估水平 62.simall business 小规模企业 63.accounting system 会计系统 64.test of control 控制测试 65.walk-through test 穿行测试 munication 沟通 67.flow chart 流程图 68.repe
8、rformance of internal control 重新执行 69.audit evidence 审计证据 70.substantive procedures 实质性程序 71.assertions 认定 72.esistence 存在 73.occurrence 发生 pleteness 完整性 75.rights and obligations 权利和义务 76.valuation and allocation 计价和分摊 77.cutoff 截止 78.accuracy 准确性 79.classification 分类 80.inspection 检查 81.supervisio
9、n of counting 监盘 82.observation 观察 83.confirmation 函证 putation 计算 85.analytical procedures 分析程序 86.vouch 核对 87.trace 追查 88.audit sampling 审计抽样 89.error 误差 90.expected error 预期误差 91.population 总体 92.sampling risk 抽样风险 93.non-sampling risk 非抽样风险 94.sampling unit 抽样单位 95.statistical sampling 统计抽样 96.to
10、lerable error 可容忍误差 97.the risk of under reliance 信赖不足风险 98.therisk of over reliance 信赖过度风险 99.the risk of incorrect rejection 误拒风险 100.the risk of incorrect acceptance 误受风险 101.working trial balance 试算平衡表 102.index and cross-referencing 索引和交叉索引 103.cash receipt 现金收入 104.cash disbursement现金支出 105.ba
11、nk statement 银行对账单 106.bank reconciliation 银行存款余额调节表 107.balance sheet date 资产负债表日 realizable value 可变现净值 109.storeroom 仓库 110.sale invoice 销售发票 111.price list 价目表 112.positive confirmation request 积极式询证函 113.negative confirmation request消极式询证函 114.purchase requisition 请购单 115.receiving report 验收报告
12、116.gross margin 毛利 117.manufacturing overhead 制造费用 118.material requisition 领料单 119.inventory-taking 存货盘点 120.bond certificate 债券 121.stock certificate 股票 122.audit report 审计报告 123.entity 被审计单位 124.addressee of the audit report 审计报告的收件人 125.unqualified opinion 无保留意见 126.qualified opinion 保留意见 127.d
13、isclaimer of opinion 无法表示意见 128.adverse opinion否定意见acceptance 承兑Account 帐,帐户accountant 会计员Accounting equation 会计等式Accounting system 会计系统,会计制度accounting 會計accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advert
14、ising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津貼amalgamation 合併American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配費用applied manufacturing expense 己分配製造費用apportioned char
15、ge 摊派费用appreciation 涨价article of association 公司章程Articulation 勾稽关系assessment 课税Assets 资产attorney fee 律师费Audit 审计auditor 审计员average cost 平均成本average 平均数bad debt 坏账Balance sheet 资产负债表balance 余额bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loa
16、n 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill of exchange 汇票bill of lading 提单bill 票据bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记Bookkeepking 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算Business entity 企业个体b
