认证主体：宁夏凯米世纪网络科技有限公司
IP属地：宁夏
统一社会信用代码/组织机构代码
91640100MA774ECW4K
2、ce专业胜任能力13.senior/cpa-in-charge项目经理14.auditengagementletter业务约定书15.recurringaudit连续审计16.theclient委托人17.changecpa更换注册会计师18.theexistingcpa现任注册会计师19.thesuccessorcpa后任注册会计师20.theprecedingcpa前任注册会计师21.issuetheauditreport出具审计报告22.expert专家23.theboardofdirectors董事会24.k
5、sets侵占资产42.transactionswithoutsubstance虚假交易43.unusualpressures异常压力44.thesuspectednoncompliance涉嫌存在违法行为45.materialiy重要性46.exceedthematerialitylevel超过重要性水平47.approachthematerialitylevel接近重要性水平48.anacceptablylowlevel可接受水平49.theoverallfinancialstatementlevelandinrela
7、不适当的审计意见58.materialmisstatement重大的错报59.tolerablemisstatement可容忍错报60.theacceptablelevelofdetectionrisk可接受的检查风险61.assessedlevelofmaterialmisstatementrisk重大错报风险的评估水平62.simallbusiness小规模企业63.accountingsystem会计系统64.testofcontrol控制测试65.walk-throughtest穿行测试66.communication
8、沟通67.flowchart流程图68.reperformanceofinternalcontrol重新执行69.auditevidence审计证据70.substantiveprocedures实质性程序71.assertions认定72.esistence存在73.occurrence发生74.completeness完整性75.rightsandobligations权利和义务76.valuationandallocation计价和分摊77.cutoff截止78.accuracy准确性79.classificatio
9、n分类80.inspection检查81.supervisionofcounting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-samplingrisk非抽样风险94.samplingun
10、it抽样单位95.statisticalsampling统计抽样96.tolerableerror可容忍误差97.theriskofunderreliance信赖不足风险98.theriskofoverreliance信赖过度风险99.theriskofincorrectrejection误拒风险100.theriskofincorrectacceptance误受风险101.workingtrialbalance试算平衡表102.indexandcross-referencing索引和交叉索引103.cashr
11、eceipt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.balancesheetdate资产负债表日108.netrealizablevalue可变现净值109.storeroom仓库110.saleinvoice销售发票111.pricelist价目表112.positiveconfirmationrequest积极式询证函113.negativeconfirmationrequest消极式询证函114
12、.purchaserequisition请购单115.receivingreport验收报告116.grossmargin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.addresseeoftheauditreport审计报告的收件人125.unqual
13、ifiedopinion无保留意见126.qualifiedopinion保留意见127.disclaimerofopinion无法表示意见128.adverseopinion否定意见acca2.6词汇表（372词）序号英语汉语1abilitytoperformthework能力履行工作2acceptanceprocedures承兑程序过程3accountability经管责任,问责性4accountingestimate会计估计5accountsreceivablelisting应收帐款挂牌6accountsreceivable应收账款7accrualslisting应
14、计项目挂牌8accruals应计项目9accuracy准确性10adverseopinion否定意见11agedanalysis年老的分析（法,学）研究12agents代理人13agreed-uponprocedures约定审查业务14analysisoferrors错误的分析（法,学）研究15anomalouserror反常的错误16appointmentethics任命伦理学17appointment任命18associatedfirms联合的坚挺19associationofcharteredcertifiedaccounts（acca）特计的证（经执业的结社（acca）20assura
15、nceengagement保证债务21assurance保证22audit审计,审核,核数23auditacceptance审计承兑24auditapproach审计靠近25auditcommittee审计委员会,审计小组26ahuditengagement审计业务约定书27auditevaluation审计评价28auditevidence审计证据29auditplan审计计划30auditprogram审计程序31auditreportasameansofcommunication审计报告如一个通讯方法32auditreport审计报告33auditrisk审计风险34auditsamp
16、ling审计抽样35auditstaffing审计工作人员36audittiming审计定时37audittrail审计线索38auditingstandards审计准则39auditorsdutyofcare审计（查帐）员的抚养责任40auditorsreport审计报告41authorityattachedtoisas代理权附上到国际砂糖协定42automatedworkingpapers自动化了工作文件43baddebts坏账44bank银行45bankreconciliation银行对账单,余额调节表46beneficialinterests受益权47bestvalue最好的价值48b
18、甄别60closelyconnected接近地连接61clubs俱乐部62communicationsbetweenauditorsandmanagement通讯在审计（查帐）员和经营之间63communicationsoninternalcontrol内部控制上的通讯64companiesact公司法65comparativefinancialstatements比较财务报表66comparatives比较的67competence能力68compilationengagement编辑债务69completeness完整性70completionoftheaudit审计的结束71compli
19、ancewithaccountingregulations符合的作法会计规则72computersassistedaudittechniques（caats）计算器援助的审计技术（caats）73confidence信任74confidentiality保密性75confirmationofaccountsreceivable应收帐款的查证76conflictofinterest利益冲突77constructiveobligation建设的待付款78contingentasset或有资产79contingentliability或有负债80controlenvironment控制环境81con
20、trolprocedures控制程序82controlrisk控制风险83controversy论战84corporategovernance公司治理,公司管制85correspondingfigures相应的计算86costofconversion转换成本,加工成本87cost成本88courtesy优待89creditors债权人90currentauditfiles本期审计档案91databasemanagementsystem（dbms）数据库管理制度（数据管理系统92dateofreport报告的日期93depreciation折旧,贬值94designofthesample样品的设
21、计95detectionrisk检查风险96directverificationapproach直接核查法97directionaltesting方向的抽查98directorsemoluments董事酬金99directorsservecontracts董事服务合约100disagreementwithmanagement与经营的不一致101disclaimerofopinion拒绝表示意见102distributions分销,分派103documentationofunderstandingandassessmentofcontrolrisk控制风险的协商和评定的文件编集104docume
24、ds产成品132flowcharts流程图133fraudanderror舞弊134fraud欺诈135fundamentalprinciples基本原理136generalciscontrols一般的cis控制137generalreportstomangement对（牛犬等的）疥癣的一般报告138goingconcernassumption持续经营假设139goingconcern持续经营140goodsonsaleorreturn货物准许退货买卖141goodwill商誉142governance统治143greenburycommitteegreenbury委员会144guidance
25、forinternalauditors指导为内部审计员145hampelcommitteehampel委员会146haphazardselection随意选择147hospitality款待148humanresources人力资源149iaps1000inter-bankconfirmationproceduresiaps1000在中间-银行查证程序过程150iaps1001cisenvironments-stand-alonemicrocomputersiaps1001cis环境-单机微型计算器151iaps1002cisenvironments-on-linecomputersystem
26、siaps1002cis环境-（与主机）联机计算器系统152iaps1003cisenvironments-databasesystemsiaps1003cis环境-数据库系统153iaps1005thespecialconsiderationsintheauditofsmallentities在小的个体审计中的iaps1005特别的考虑154ias2inventories信息家电2库存155ias10eventsafterthebalancesheetdate在平衡sheeet日期後面的信息家电10事件156ifacscodeofethicsforprofessionalaccountant
27、sifacs道德准则为职业会计师157incometax所得税158incomingauditors收入审计（查帐）员159independentestimate独立的估计160ineligibleforappointment无被选资格的为任命161informationtechnology信息技术162inherentrisk固有风险163initialcommunication签署通讯164insurance保险165intangibles无形166integrity完整性167interimaudit中期审计168internalauditing内部审计169internalaudito
30、计物质的国际砂糖协定260通讯由于那些索价统治183isa300planningisa300计划编制184isa310knowledgeofthebusiness企业的isa310知识185isa320auditmateriality审计重要性186isa400accountingandinternalcontrolisa400会计和内部控制187isa402auditconsiderationsrelatingtoentitiesusingserviceorganisations与正在使用的个体有关的isa402个审计考虑服务组织188isa500auditevidence审计证据189is
32、isa610consideringtheworkofinternalauditingisa610以内部审计的工作看来197isa620usingtheworkofanexpertisa620使用专家的工作198isa700auditorsreportonfinancialstatements财务报表上的isa700审计（查帐）员的报告199isa710comparativesisa710个比较的200isa720otherinformationindocumentscontainingauditedfinancialstatementsisa720证券包含audited财务报表的其他信息201
33、isa910engagementtoreviewfinancialstatementsisa910债务复阅财务报表202isasandrssisas和rss203jointmonitoringunit连接检验单位204knowledgeoftheentitysbusiness个体的企业知识205lawandregulations法和规则206legalandregulations法定权利和规则207legalobligation法定义务,法定责任208levelsofassurance保险程度,保障水平209liability负债210limitationonscope审计范围限制211lim
35、前后矛盾223materialmisstatementsoffact重大误报224materiality重要性225measurement计量226microcomputers微型计算器227modifiedreports变更报告228narrativenotes叙述证券229nature性质230negativeassurance消极保证231netrealizablevalue可实现净值232non-currentassetregister非本期的财产登记233non-executivedirectors非执行董事234non-samplingrisk非抽样风险235non-statuto
36、ryaudits目标236objectivity客观性237obligatingevent负有责任事件238obligatorydisclosure有拘束的揭示239obtainingwork获得工作240occurrence出现241on-linecomputersystems（与主机）联机计算器系统242openingbalances期初余额243operationalaudits经营审计,作业审计244operationalworkplans操作上的工作计划245opinionshopping意见购物246otherinformation其他的信息247outsourcingintern
38、fcontrolrisk控制风险的预备评定259prepayments预付款项260presentationanddisclosure提示和揭示261problemsofaccountingtreatment会计处理的问题262proceduralapproach程序上的靠近263procedures程序264proceduresafteracceptingnomination程序过程在接受提名之后265procurement采购266professionaldutyofconfidentiality保密的职业责任267projectionoferrors错误的规划268provision备抵
39、,准备269publicduty公共职责270publicinterest公众利益271publicity宣传272purchaseledger购货分类账273purchasesandexpensessystem买和费用系统274purchasescut-off买截止275putonenquiry询价上的期货买卖276qualifiedopinion保留意见277qualifyingdisclosure合格揭示278qualitativeaspectsoferrors错误的性质上的方面279randomselection随机选择280reasonableassurance合理保证281reas
41、rights认股权295rightsandobligations认股权和待付款296rightstoinformation对信息的认股权297riskandmateriality风险和重要性298risk-basedapproach以风险为基础的方式299romalpacaseromalpa个案300rotationofauditorappointments审计（查帐）员任命的循环301rulesofprofessionalconduct职业道德守则302salescut-off销售截止303salessystem销售（货）制度304salestax销售税,营业税305sales销售,销货306samplesize样