1.audit 审计 9ye!kYF,
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2.attestation 鉴证 [;Ih I
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3.credibility 可信赖程度 8?8V;
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4.audit of financial statements 财务报表审计 Zj -#"Gm
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5.agreed-upon procedures 执行商定程序 L~f~XgQ
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6.high levels of assurance 高水平保证 5wW5
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7.compilation 编制 3|!3R'g/ >
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8.reliability 可靠性 mxZ+r#|di
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9.relevance 相关性 Ce-=
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10.professional skepticism 职业谨慎 k={1zl ;
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11.objectivity 客观性 x*:VE57,z
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12. professional competence 专业胜任能力 ;`^_9
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13.Senior/CPA-in-charge 项目经理 i7-i!`<
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14.audit engagement letter 业务约定书 Csy$1;"A
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15.recurring audit 连续审计 |pS]zD
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16.the client 委托人 @;Jv/N6@
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17.change CPA 更换注册会计师 2~\SUGW-
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18.the existing CPA 现任注册会计师 4Cu
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19.the successor CPA 后任注册会计师 m5
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20.the preceding CPA前任注册会计师 IagM#}m@
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21.issue the audit report 出具审计报告 c_ncx|dUs
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22.expert 专家 Wk7E&?-:6
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23.the board of directors 董事会 c*7|>7C$i
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24.knowledge of the entity‘ s business 了解被审计单位情况 ,x1OQ jtY
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25.assess material misstatement risks评估重大错报风险 p~3x=X4
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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 MG=8`J-`
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27.a general knowledge of —— 初步了解―――的情况 q=->) &D%
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28.a more knowledge of—— 进一步了解的情况 x5MS#c!7
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29.the prior year‘s working papers 以前年度工作底稿 deaB_cjdI
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30.minutes of meeting 会议纪要 hsrf 2Xw[
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31.business risks 经营风险 2#:p:R8I>
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32.appropriateness 适当性 <-?C\c~G@
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33.accounting estimate 会计估计 =q]!"yU[d
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34.management representations 管理层声明 X uE: dL?
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35.going concern assumption 持续经营假设 #0T/^ #
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36.audit plan 审计计划 V:L%GWU
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37.significant audit areas 重点审计领域 (o IGp
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38.error 错误 uU3A,-{-
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39.fraud舞弊 -O\i^?lD;
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40.modified or additional procedures 修改或追加审计程序 R)k\
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41.misappropriation of assets 侵占资产 ?[Y(JO#
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42.transactions without substance 虚假交易 DNq(\@x[!
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43.unusual pressures 异常压力 &
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44.the suspected noncompliance 涉嫌存在违法行为 {,sqUq (
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45.materialiy 重要性 :sg}e
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46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 ~>(~2083*;
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48.an acceptably low level 可接受水平 z5$Q"Y.D
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 B ktRA
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50.misstatements or omissions 错报或漏报 Cty#|6k
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51.aggregate 总计 x']'ODs
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52.subsequent events 期后事项 P!|Z%H
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53.adjust the financial statements 调整财务报表 c$V5E
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54.perform additional audit procedures 实施追加的审计程序 K#Ck,Y
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55.audit risk 审计风险 @/<UhnI
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56.detection risk 检查风险 wv3,%
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57.inappropriate audit opinion 不适当的审计意见 RJ3oI+gI
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58.material misstatement 重大的错报 4c<
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59.tolerable misstatement 可容忍错报 p@G7}'|eyA
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60.the acceptable level of detection risk 可接受的检查风险 %BGg?&
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61.assessed level of material misstatement risk 重大错报风险的评估水平 "9s_[e
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62.simall business 小规模企业 !G;u
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63.accounting system 会计系统 oa:YAqT
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64.test of control 控制测试 ~+dps i
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65.walk-through test 穿行测试 GkJcd;
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66.communication 沟通 T-%=tY+-
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67.flow chart 流程图 )SmnLvL
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68.reperformance of internal control 重新执行 &|>~7(
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69.audit evidence 审计证据 !y_{mE?V(
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70.substantive procedures 实质性程序 &j4pC$Dj
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71.assertions 认定 `}PYltW
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72.esistence 存在 }sXTZX
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73.occurrence 发生 +&
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74.completeness 完整性 X 0y$
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75.rights and obligations 权利和义务 E^i]eK*
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76.valuation and allocation 计价和分摊 'Z`7/I4&
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77.cutoff 截止 A8Ju+
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78.accuracy 准确性 OldOc5D
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79.classification 分类 FO2e7p^Q
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80.inspection 检查 P3_.U8g$r
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81.supervision of counting 监盘 CZ5\Et6r
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82.observation 观察 ,'X"(tpu@
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83.confirmation 函证 ShB]U5b:k
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84.computation 计算 jo`ZuN{
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85.analytical procedures 分析程序 \/NF??k,jk
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86.vouch 核对 tq3_az ~1
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87.trace 追查 3'4+3Xo
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88.audit sampling 审计抽样 $GJT
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89.error 误差 R?xb1yc7_
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90.expected error 预期误差 {a7~P0$
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91.population 总体 EbC!tR
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92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 H71sxek3
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94.sampling unit 抽样单位 ;5Sdx5`_
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95.statistical sampling 统计抽样 V0nQmsP1U
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96.tolerable error 可容忍误差 V
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97.the risk of under reliance 信赖不足风险 `3+i.wR
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98.the risk of over reliance 信赖过度风险 O `}EiyV
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99.the risk of incorrect rejection 误拒风险 4-(kk0]`z
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100. the risk of incorrect acceptance 误受风险 XjX
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101.working trial balance 试算平衡表 $]v}X},,
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102.index and cross-referencing 索引和交叉索引 ~3&{`9Y
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103.cash receipt 现金收入 `9~
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104.cash disbursement 现金支出 =6%oW2E\
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105.bank statement 银行对账单 Yd^@Ei9
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106.bank reconciliation 银行存款余额调节表 Tg\bpLk0=
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107.balance sheet date 资产负债表日 *IG
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108.net realizable value 可变现净值 OmYVJt_
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109.storeroom 仓库 ud1M-lY\U
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110.sale invoice 销售发票 CD|[PkjW
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111.price list 价目表 {1W:@6tl
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112.positive confirmation request 积极式询证函 S{@}ECla
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113.negative confirmation request 消极式询证函 Rj8%% G-pt
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114.purchase requisition 请购单 C8N)!5(A
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115.receiving report 验收报告 k
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116.gross margin 毛利 s{hKl0ds
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117.manufacturing overhead 制造费用 7s9h:/Lu
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118.material requisition 领料单
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119.inventory-taking 存货盘点 .L'w/"O
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120.bond certificate 债券 I[\~pi,
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121.stock certificate 股票 #YUaM<
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122.audit report 审计报告 G#M)5'Q]U
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123.entity 被审计单位 _T=g?0
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124.addressee of the audit report 审计报告的收件人 ~%TWF+
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125.unqualified opinion 无保留意见 cNs'GfD}
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126.qualified opinion 保留意见 6_LeP9s )
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127.disclaimer of opinion 无法表示意见 +n3I\7G>
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128.adverse opinion 否定意见 >t D=t8
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