1.audit 审计 tQl=
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2.attestation 鉴证 i-ogeR?
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3.credibility 可信赖程度 *n[Fl
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4.audit of financial statements 财务报表审计 I
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5.agreed-upon procedures 执行商定程序 *@BBlkcx
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6.high levels of assurance 高水平保证 "R30oA#m
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7.compilation 编制 A23 Z)`
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8.reliability 可靠性 XqwdJND
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9.relevance 相关性 \@F{Q-
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10.professional skepticism 职业谨慎 ftH
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11.objectivity 客观性 oNh .Zgg
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12. professional competence 专业胜任能力 eb8_guZ
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13.Senior/CPA-in-charge 项目经理 9,>M/_8>
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14.audit engagement letter 业务约定书 ypifXO;m7
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15.recurring audit 连续审计 T(}da**X
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16.the client 委托人
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17.change CPA 更换注册会计师 M1>a,va8Zq
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18.the existing CPA 现任注册会计师 u4nXK
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19.the successor CPA 后任注册会计师 c~C W-%wN
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20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 jGWLYI=V2
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22.expert 专家 H9Z3.F(2
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23.the board of directors 董事会 8]L.E
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24.knowledge of the entity‘ s business 了解被审计单位情况 Jzj~uz
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25.assess material misstatement risks评估重大错报风险 oe<Y,%u"6
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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 u`~{:V
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27.a general knowledge of —— 初步了解―――的情况 \X`P
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28.a more knowledge of—— 进一步了解的情况 oF^B J8%Lm
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29.the prior year‘s working papers 以前年度工作底稿 sDC RL%0QK
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30.minutes of meeting 会议纪要 i_@RWka<
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31.business risks 经营风险 EpfmH `
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32.appropriateness 适当性 ^/uGcz|.
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33.accounting estimate 会计估计 IO'Q}bU4vs
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34.management representations 管理层声明 nXS%>1o,
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35.going concern assumption 持续经营假设 "10VN*)J}
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36.audit plan 审计计划 }M9al@"
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37.significant audit areas 重点审计领域 @r
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38.error 错误 (D{}1sZBQ
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39.fraud舞弊 a< EC]-nw
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40.modified or additional procedures 修改或追加审计程序 m0
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41.misappropriation of assets 侵占资产 {Jc!T:vJ
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42.transactions without substance 虚假交易 c
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43.unusual pressures 异常压力 {+:XVT_+
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44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 qrc/Q;$
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46.exceed the materiality level 超过重要性水平 A&F4;>dms
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47.approach the materiality level 接近重要性水平 mW-W7-JhO7
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48.an acceptably low level 可接受水平 q1Sm#_7
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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 xW =$j|
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50.misstatements or omissions 错报或漏报 DcA'{21
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51.aggregate 总计 hhGpB$A
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52.subsequent events 期后事项 sCQup^\
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53.adjust the financial statements 调整财务报表 1,QZnF!.x
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54.perform additional audit procedures 实施追加的审计程序 SWb5K0YRn
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55.audit risk 审计风险 dA/o4co
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56.detection risk 检查风险 sjgR \`AU
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57.inappropriate audit opinion 不适当的审计意见 )c/y07er
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58.material misstatement 重大的错报 ->I{
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59.tolerable misstatement 可容忍错报 F |81i$R
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60.the acceptable level of detection risk 可接受的检查风险 m1i+{((
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61.assessed level of material misstatement risk 重大错报风险的评估水平 ~^~RltY
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62.simall business 小规模企业 i%PHYSJ.
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63.accounting system 会计系统 gsWlTI
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64.test of control 控制测试 cGta4;
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65.walk-through test 穿行测试 ',`4 U F
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66.communication 沟通 /%9p9$kFot
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67.flow chart 流程图 h_G|.7!
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68.reperformance of internal control 重新执行 8/?u
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69.audit evidence 审计证据 B4Af
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70.substantive procedures 实质性程序 H0 n@kKr
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71.assertions 认定 e=;@L3f
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72.esistence 存在 7TPLVa=hO
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73.occurrence 发生 SA
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74.completeness 完整性 ;:\,x
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75.rights and obligations 权利和义务 OGi4m |
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76.valuation and allocation 计价和分摊 #u5;utY:F
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77.cutoff 截止 7K]U|K#
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78.accuracy 准确性 _&Uo|T
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79.classification 分类 lPQ
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80.inspection 检查 j X!ftm2
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81.supervision of counting 监盘 p9}c6{Wp
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82.observation 观察 FlA\Ad;v
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83.confirmation 函证 h:Mn$VR,
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84.computation 计算 [xs)u3b
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85.analytical procedures 分析程序 RQ)!KlY
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86.vouch 核对 8j+:s\
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87.trace 追查
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88.audit sampling 审计抽样 vl{_M*w
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89.error 误差 @1SKgb
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90.expected error 预期误差 b}?@syy8
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91.population 总体 C|~JPcl
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92.sampling risk 抽样风险 Q~Sv2
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93.non- sampling risk 非抽样风险 zTBi{KrZ
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94.sampling unit 抽样单位 z2nUul(2
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95.statistical sampling 统计抽样 A]O5+"mc
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96.tolerable error 可容忍误差 x [{q&N!"`
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97.the risk of under reliance 信赖不足风险 E%2!C/+B
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98.the risk of over reliance 信赖过度风险 "J[i=~(
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99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 vrm{Ql&
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101.working trial balance 试算平衡表 kG;eOp16R
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102.index and cross-referencing 索引和交叉索引 Sv~1XL W
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103.cash receipt 现金收入 "U5Ln2X{J
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104.cash disbursement 现金支出 jQ_|z@OV
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105.bank statement 银行对账单 z^a!C#IX
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106.bank reconciliation 银行存款余额调节表 bUAR<R'E
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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 TH(Lzrbg
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109.storeroom 仓库 8F`BJ6='
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110.sale invoice 销售发票 2NArE@
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111.price list 价目表 A"bSNHCKF
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112.positive confirmation request 积极式询证函 JJ
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113.negative confirmation request 消极式询证函 7k`*u) Q
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114.purchase requisition 请购单 An8%7xa7
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115.receiving report 验收报告 lEyG9Xvi
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116.gross margin 毛利 vU8FHVytV
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117.manufacturing overhead 制造费用 B::4Qme
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118.material requisition 领料单 C$'D]fX
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119.inventory-taking 存货盘点 J2oWssw"
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120.bond certificate 债券 M ~ i+F0
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121.stock certificate 股票 j2o1"
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122.audit report 审计报告 wzDk{4U
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123.entity 被审计单位 ySixYt
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124.addressee of the audit report 审计报告的收件人 j*eUF-J1
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125.unqualified opinion 无保留意见 T]Tdx.B
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126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 [w+h-q
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128.adverse opinion 否定意见 DD/>{kff
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