1.audit 审计 { }:#G
2~Kgv|09
2.attestation 鉴证 2Z+Wu3#
ew>XrT=Zm
3.credibility 可信赖程度 d6Ht2
NxkG OAOE
4.audit of financial statements 财务报表审计 .T}Wdn g
W,K;6TZhh
5.agreed-upon procedures 执行商定程序 J9\Cm!H
dH;8mb|#'
6.high levels of assurance 高水平保证 >@U*~Nz
1 auIR/=-
7.compilation 编制 rlML W
P@,XEQRd`
8.reliability 可靠性 b:U$x20n$
Xe3U`P7(
9.relevance 相关性 5VfyU8)7X
AiwOc+R
10.professional skepticism 职业谨慎 &agWaf1%a
Z_LF Iz*c
11.objectivity 客观性 zyk
T*V
B al`y
12. professional competence 专业胜任能力 d?y4GkK
>"??!|XG^
13.Senior/CPA-in-charge 项目经理 [u
=+3b
<ykU6=
14.audit engagement letter 业务约定书 E@z<:pG{
C(e TR1
15.recurring audit 连续审计 *^\Ef4Lh
+! ] zA4x
16.the client 委托人 x,'(5*
>
$O]E u!
17.change CPA 更换注册会计师 OTvPU kp*
Fe# 1
18.the existing CPA 现任注册会计师 +vw \y
4svBzZd
r
19.the successor CPA 后任注册会计师 O\
GEay2
_:R eN_0
20.the preceding CPA前任注册会计师 "SNn^p59k
|.(dq ^
21.issue the audit report 出具审计报告 ~Zun&b)S
#oS<E1
22.expert 专家 8^kGS-+^
1gE [v
23.the board of directors 董事会 #%pI(,o=
?so
=;gh
24.knowledge of the entity‘ s business 了解被审计单位情况 OsTc5K.U~
s%vis{2
25.assess material misstatement risks评估重大错报风险 fJ=0HNmX
ZFi ee|,q
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 C1V|0h u
j:Xq1f6a
27.a general knowledge of —— 初步了解―――的情况 M f}~{+
2% MC Yn
28.a more knowledge of—— 进一步了解的情况 DRSr%d
]RwpX ^ 1
29.the prior year‘s working papers 以前年度工作底稿 E 7W K
(
<kfnpB=
30.minutes of meeting 会议纪要 DMAIM|h
`
:ArT }F
31.business risks 经营风险 hnffz95
48J@C vU
32.appropriateness 适当性 nB_?ckj,
l94b^W}1)W
33.accounting estimate 会计估计 t^UxR@l<K|
kq?Ms|h
34.management representations 管理层声明 loEPr5 bL
<KJ/<0l
35.going concern assumption 持续经营假设 Je';9(ZK
\J4L:.`qS
36.audit plan 审计计划 uY{|szC^2
G ?9"Y%
37.significant audit areas 重点审计领域 2 pZ XZ
9G9t" {
38.error 错误 L s
G\OG
0^v`T%|fTX
39.fraud舞弊 e - ~N"
V~ UN
40.modified or additional procedures 修改或追加审计程序 .fn \]rUv
@tF\p
41.misappropriation of assets 侵占资产 m1j*mtu
fIM, lt
42.transactions without substance 虚假交易 [ie I;OG;
4%{,]
q\p
43.unusual pressures 异常压力 j9m_jv
M#ZcY
44.the suspected noncompliance 涉嫌存在违法行为 T*I{W
W
:v YYfs&
45.materialiy 重要性 @Rg/~\ K
x" 7H5<
46.exceed the materiality level 超过重要性水平 ?(xnSW @r
3t.l5m
Rg5
47.approach the materiality level 接近重要性水平
52Yq
M
+-*QyCFK
48.an acceptably low level 可接受水平 J.3u^~z y
# ' =a=8-$
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 'Oxy$U
)Fc%+TpKi
50.misstatements or omissions 错报或漏报 WEAT 01
]GUvV&6@(
51.aggregate 总计 Plc-4y1
*$#W]bO
52.subsequent events 期后事项 Nxf OF
C:GK,?!Jn'
53.adjust the financial statements 调整财务报表 1kz\IQ {
2v :]tj
54.perform additional audit procedures 实施追加的审计程序 =-tw5],
L
"RedK '7g
55.audit risk 审计风险 aasoW\UG
e venq$
H
56.detection risk 检查风险 1eA7>$w}[
~cWAl,(B<F
57.inappropriate audit opinion 不适当的审计意见 9q)Kfz
f}6s
Q5
58.material misstatement 重大的错报 G3t xj
^0Zf,40
59.tolerable misstatement 可容忍错报 P)"noG_'i
Ig
$(3p
60.the acceptable level of detection risk 可接受的检查风险 Y&`=jDI
85> 05 ?
61.assessed level of material misstatement risk 重大错报风险的评估水平 ht|z<XJ
?xA:@:l/
62.simall business 小规模企业 \1d ( 9j R
8."]//V
63.accounting system 会计系统 0*VWzH
i ky|Tp
64.test of control 控制测试 xg30x C[
oVnvO iAc
65.walk-through test 穿行测试 "33Fv9C#bK
ycc4W*]
66.communication 沟通 w2Us! <x
LI'6R=
67.flow chart 流程图 "/yC@VC>
,Z aRy$?
68.reperformance of internal control 重新执行 ,aOl_o -&
``V"
D
69.audit evidence 审计证据 `-.%^eIp
?U%QG5 />
70.substantive procedures 实质性程序 dW_KU}
fJ 5iS
71.assertions 认定 j_/>A=OD
vN Vox0V
72.esistence 存在 )(A]Ln4
w2 ; eh]k
73.occurrence 发生 ]99|KQ
<s
~Uj=^leYO
74.completeness 完整性 )5rb &M}
-O1>|y2rU
75.rights and obligations 权利和义务 .>q8W
i =ea
?eT`
76.valuation and allocation 计价和分摊 QaS1 Dh
w+C7BPV&
77.cutoff 截止 j1^I+j)
%]F d[pzF
78.accuracy 准确性 >l]Xz*HE
kC WEtbz1
79.classification 分类 ? 8)'oM D
R(! s
80.inspection 检查 Ld\R:{M"
f6EZ(
v
81.supervision of counting 监盘 t;\kR4P
"76 ]u)
82.observation 观察 O80<Z#%j`
3e
#p @sB
83.confirmation 函证 ?iPC*
|pm7 _
[
84.computation 计算 NYyh|X:m
|"?M 1*g
85.analytical procedures 分析程序 -5
R D)(d
]}*R| 1
86.vouch 核对 b $'FvZbk
J{'> uD.@
87.trace 追查 ;>#wU'
W_||6LbZy
88.audit sampling 审计抽样 cU
R kP`
qU h2h
z:
89.error 误差 _|iSF2f,X
dpJ_r> NI
90.expected error 预期误差 mi
ik%7>W
}d&_q7L@@6
91.population 总体 <_h~w }
F{Z~ R
92.sampling risk 抽样风险 .GV;+8HzS
j:<n+:H C
93.non- sampling risk 非抽样风险 Vkv B<3
48c1gUw oP
94.sampling unit 抽样单位 RzxNbeki[W
1jCLO}
95.statistical sampling 统计抽样 Mc =$/ o
LyZ.l*h%=m
96.tolerable error 可容忍误差 Z&#('Z
tU4s 'J
97.the risk of under reliance 信赖不足风险 XnDU a3
t|a2;aq_
98.the risk of over reliance 信赖过度风险 0Z~p%C<LW
4S5,w(6N
99.the risk of incorrect rejection 误拒风险 O9vQ
p
OSlvwH%(EE
100. the risk of incorrect acceptance 误受风险 {K <iih
4y)P>c
101.working trial balance 试算平衡表 BZ:H`M`n
5Ec6),+&
102.index and cross-referencing 索引和交叉索引
&]8P1
{
r) H
Hwh{9
103.cash receipt 现金收入 )+l\w3^6
M|6A0
m#Q
104.cash disbursement 现金支出 Xp >7
iX!:
3_txg>P"
105.bank statement 银行对账单 &7<TAo ;O
X R
+Y= R
106.bank reconciliation 银行存款余额调节表 0C1pt5K
{ WIJC ',Y
107.balance sheet date 资产负债表日 }#.L7SIJ<J
d^RxQuA
108.net realizable value 可变现净值 cU;iUf
4 NGA/
G
109.storeroom 仓库 [ad@*KFxy3
DAS/43 \
110.sale invoice 销售发票 ?6Jx@ Sh
cJN7bA {
111.price list 价目表 q
]M+/sl
Q?e*4ba
112.positive confirmation request 积极式询证函 DKne'3pH
{wO 3< 9
113.negative confirmation request 消极式询证函 9)}[7Mg:C
xGu r
114.purchase requisition 请购单 0KYEb%44
{aY%gk?y#>
115.receiving report 验收报告 V@R rn <l
cVubb}ou
116.gross margin 毛利 D&/kCi= R
[baiH|5>
117.manufacturing overhead 制造费用 'h/C oTk@,
u xW~uEh
118.material requisition 领料单 K&nE_.kbl
6qRx0"qB
119.inventory-taking 存货盘点 |kw)KEi}H
g}f`,r9
120.bond certificate 债券 ) 0ea+ ib
[pl'| B
121.stock certificate 股票 Ta tpXN\
|o{:ZmzM
122.audit report 审计报告 \]&#%6|V
)^ m%i]L _
123.entity 被审计单位 mX\T D0$d
<Fi%iA
124.addressee of the audit report 审计报告的收件人 s>0't
hJn%mdx~w|
125.unqualified opinion 无保留意见 T.@aep\"
bLe <G
126.qualified opinion 保留意见 |(pRaiJ
cV 5CaaL
127.disclaimer of opinion 无法表示意见 {p;zuCF1
'SCidN(n
128.adverse opinion 否定意见 J/\V%~
1F
lLp^Gt^}w(
