1.audit 审计 S@6 :H"
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2.attestation 鉴证 lCK|PY*
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3.credibility 可信赖程度 ?v$1Fc55
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4.audit of financial statements 财务报表审计 &WHK|bl
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5.agreed-upon procedures 执行商定程序 t $+46**
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6.high levels of assurance 高水平保证 =Xc[EUi<;g
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7.compilation 编制 -\`n{$OR
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8.reliability 可靠性 KR6*)?c`
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9.relevance 相关性 r4~Bn7j2
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10.professional skepticism 职业谨慎 _r}oYs
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11.objectivity 客观性 EMe6Z!k
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12. professional competence 专业胜任能力 wO y1i/oj
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13.Senior/CPA-in-charge 项目经理 QJ
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14.audit engagement letter 业务约定书 Ha\q}~_
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15.recurring audit 连续审计 "b!QE2bRO
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16.the client 委托人 *Bt`6u.>e,
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17.change CPA 更换注册会计师 ?zKVXK7}0
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18.the existing CPA 现任注册会计师 gkuI!=
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19.the successor CPA 后任注册会计师 ]rDf3_!m(
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20.the preceding CPA前任注册会计师 :,Q\!s!
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21.issue the audit report 出具审计报告 E;*#fD~@
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22.expert 专家 ZO5_n
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23.the board of directors 董事会 U
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24.knowledge of the entity‘ s business 了解被审计单位情况 ?]]>WP
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25.assess material misstatement risks评估重大错报风险 [ma'11?G
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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 SS[jk
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27.a general knowledge of —— 初步了解―――的情况 5f(yF
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28.a more knowledge of—— 进一步了解的情况 &q^\*<B.^
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29.the prior year‘s working papers 以前年度工作底稿 ?'Y\5n/*$
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30.minutes of meeting 会议纪要 }A\s`Hm
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31.business risks 经营风险 26.),a
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32.appropriateness 适当性 }><VcouJ[
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33.accounting estimate 会计估计 l=ehoyER
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34.management representations 管理层声明 r:]t9y>$<
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35.going concern assumption 持续经营假设 D1rXTI$$
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36.audit plan 审计计划 n!z7N3Ak>
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37.significant audit areas 重点审计领域 j*+[=X/
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38.error 错误
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39.fraud舞弊 z SDRZ!
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40.modified or additional procedures 修改或追加审计程序 rp^=vfW
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41.misappropriation of assets 侵占资产 XVr>\T4
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42.transactions without substance 虚假交易 a9]F.Jm
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43.unusual pressures 异常压力 w.Cw)#N
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44.the suspected noncompliance 涉嫌存在违法行为 B3|h$aKC
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45.materialiy 重要性 _/(DEF+G
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46.exceed the materiality level 超过重要性水平 U4)x "s[CP
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47.approach the materiality level 接近重要性水平 nb-]fa
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48.an acceptably low level 可接受水平 &\tD$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 `o/G0~T)
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50.misstatements or omissions 错报或漏报 k{\wjaf)
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51.aggregate 总计 :{sy2g/+
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52.subsequent events 期后事项 1g_p`(
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53.adjust the financial statements 调整财务报表 X!H[/b:1O
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54.perform additional audit procedures 实施追加的审计程序 vge4&H3a&
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55.audit risk 审计风险 z`g4 <
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56.detection risk 检查风险 >A&D/kMO
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57.inappropriate audit opinion 不适当的审计意见 3oD?e
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58.material misstatement 重大的错报 rtM29~c>@
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59.tolerable misstatement 可容忍错报 @M( hyS&on
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60.the acceptable level of detection risk 可接受的检查风险 ;Qidf}:
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61.assessed level of material misstatement risk 重大错报风险的评估水平 e?:1wU
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62.simall business 小规模企业 ])?[9c
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63.accounting system 会计系统 \pXo~;E\
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64.test of control 控制测试 `:W }yo<F
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65.walk-through test 穿行测试 rN'}IS@5
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66.communication 沟通 XQZiJ
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67.flow chart 流程图 V^_U=Ed@M
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68.reperformance of internal control 重新执行 V6_~"pRR=
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69.audit evidence 审计证据 =z\/xzAwX
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70.substantive procedures 实质性程序 }j{Z
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71.assertions 认定 szp.\CMz
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72.esistence 存在 XoGO
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73.occurrence 发生 fYlqaO4[
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74.completeness 完整性 G)&!f)6
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75.rights and obligations 权利和义务 $Km~x
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76.valuation and allocation 计价和分摊 s` =&l
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77.cutoff 截止 PNH>LT^
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78.accuracy 准确性 @>+`1C
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79.classification 分类 VP*B<u
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80.inspection 检查 zICrp
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81.supervision of counting 监盘 q
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82.observation 观察 {Rn*)D9
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83.confirmation 函证 GN+!o($
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84.computation 计算 E5\>mf
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85.analytical procedures 分析程序 oSl}A,aQ(
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86.vouch 核对 DPfN*a-P(
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87.trace 追查 3?TUt{3g
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88.audit sampling 审计抽样 f6m
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89.error 误差 C|]Zpn#{K
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90.expected error 预期误差 v)nBp\fjxp
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91.population 总体 lYU?j|n
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92.sampling risk 抽样风险 m?=J;r"Re
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93.non- sampling risk 非抽样风险 >RrG&Wv59
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94.sampling unit 抽样单位 uCgJF@
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95.statistical sampling 统计抽样 p{&o{+c
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96.tolerable error 可容忍误差 f DPLB[
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97.the risk of under reliance 信赖不足风险 h]}DMVV]
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98.the risk of over reliance 信赖过度风险 bL|$\'S
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99.the risk of incorrect rejection 误拒风险 (W#^-*$R
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100. the risk of incorrect acceptance 误受风险 3pyE'9"f6
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101.working trial balance 试算平衡表 $5DlCN
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102.index and cross-referencing 索引和交叉索引 E`|vu*l7
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103.cash receipt 现金收入 )GOio+{H
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104.cash disbursement 现金支出 >|mZu)HIY;
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105.bank statement 银行对账单 #V
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106.bank reconciliation 银行存款余额调节表 QE721y
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107.balance sheet date 资产负债表日 ?>
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108.net realizable value 可变现净值 ,M$h3B\;r
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109.storeroom 仓库 FJFO0Hb6
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110.sale invoice 销售发票 V/RV,K1/
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111.price list 价目表 K1p. {
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112.positive confirmation request 积极式询证函 rx@2Dmt6
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113.negative confirmation request 消极式询证函 &d]@$4u$;
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114.purchase requisition 请购单 {
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115.receiving report 验收报告 HE0m#
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116.gross margin 毛利 Sa/]81aG
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117.manufacturing overhead 制造费用 yTf
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118.material requisition 领料单 2I7|hZ,
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119.inventory-taking 存货盘点 N|/gwcKe
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120.bond certificate 债券 w8zr0z
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121.stock certificate 股票 .UvDew
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122.audit report 审计报告 6#ktw)
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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 3mL(xpT.8z
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125.unqualified opinion 无保留意见 Bq,MTzxD
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126.qualified opinion 保留意见 OF,_6"m
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127.disclaimer of opinion 无法表示意见 c= aZ[
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128.adverse opinion 否定意见 bm h@SB
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