1.audit 审计 `Wf)qMb
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2.attestation 鉴证 &3;yho8v@
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3.credibility 可信赖程度 _Di}={1[.
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4.audit of financial statements 财务报表审计 bC mhlSNi
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5.agreed-upon procedures 执行商定程序 pd rF/U+
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6.high levels of assurance 高水平保证 ZoiCdXvTN
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7.compilation 编制 x_3Zd
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8.reliability 可靠性 K)!?n
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9.relevance 相关性 %joIe w]V3
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10.professional skepticism 职业谨慎 vkXdKL(q
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11.objectivity 客观性 EPz$`#Sh"
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12. professional competence 专业胜任能力 82X}@5o2
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13.Senior/CPA-in-charge 项目经理 mYudUn4Wo
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14.audit engagement letter 业务约定书 h69
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15.recurring audit 连续审计 cJ%u&2J_
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16.the client 委托人 [Q/')5b
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17.change CPA 更换注册会计师 hr<E%J1k%
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18.the existing CPA 现任注册会计师 d`|W6Do
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19.the successor CPA 后任注册会计师 {9<2{$Og
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20.the preceding CPA前任注册会计师 `ecuquX'
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21.issue the audit report 出具审计报告 |f^/((:D
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22.expert 专家 sg(L`P
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23.the board of directors 董事会 sBuVm<H
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24.knowledge of the entity‘ s business 了解被审计单位情况 W?"Z>tgp
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25.assess material misstatement risks评估重大错报风险
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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 |n;gGR\
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27.a general knowledge of —— 初步了解―――的情况 [FKmZzEy
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28.a more knowledge of—— 进一步了解的情况 U/M(4H3>H
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29.the prior year‘s working papers 以前年度工作底稿 #[*e$C
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30.minutes of meeting 会议纪要 E0c5
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31.business risks 经营风险 i4.s_@2Y
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32.appropriateness 适当性 ,z)7rU`
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33.accounting estimate 会计估计 /n7F]Ok'*
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34.management representations 管理层声明 E~zLhJTUL'
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35.going concern assumption 持续经营假设 HPAg1bV:-
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36.audit plan 审计计划 dCcV$BX,K
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37.significant audit areas 重点审计领域 J%xp1/=2
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38.error 错误 1+o >#8D
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39.fraud舞弊 )%C482GO-
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40.modified or additional procedures 修改或追加审计程序 L.15EXAB
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41.misappropriation of assets 侵占资产 DB_
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42.transactions without substance 虚假交易 _3T*[s;H
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43.unusual pressures 异常压力 Ydmz!CEu
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44.the suspected noncompliance 涉嫌存在违法行为 ]k{cPK
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45.materialiy 重要性 Bl'
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46.exceed the materiality level 超过重要性水平 QA.B.U7!
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47.approach the materiality level 接近重要性水平 5Zn3s()
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48.an acceptably low level 可接受水平 N{P (ym2yR
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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 8&ZUkDGkJ
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50.misstatements or omissions 错报或漏报 >Q+a'bd w
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51.aggregate 总计 nI.#A
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52.subsequent events 期后事项 7 m&M(ct
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53.adjust the financial statements 调整财务报表 *D;B%j^;
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54.perform additional audit procedures 实施追加的审计程序 5.VA
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55.audit risk 审计风险 pa+^5N
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56.detection risk 检查风险 fXIeCn
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57.inappropriate audit opinion 不适当的审计意见 %<DRrKt
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58.material misstatement 重大的错报 4_t
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59.tolerable misstatement 可容忍错报 H7#RL1qM&
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60.the acceptable level of detection risk 可接受的检查风险 Ks
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61.assessed level of material misstatement risk 重大错报风险的评估水平 $j{ynh)^
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62.simall business 小规模企业
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63.accounting system 会计系统 giaO7Qh~
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64.test of control 控制测试 B7}-g"p$/
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65.walk-through test 穿行测试 $
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66.communication 沟通 ,=o q)Fm]
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67.flow chart 流程图 "t"dz'
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68.reperformance of internal control 重新执行 v
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69.audit evidence 审计证据 lrq !}\aX
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70.substantive procedures 实质性程序 mL6/NSSz
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71.assertions 认定 %Si3t2W/
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72.esistence 存在 ,~G _3Oz
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73.occurrence 发生 SfL,_X]*
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74.completeness 完整性 @4$F%[g
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75.rights and obligations 权利和义务 3<JZt.|
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76.valuation and allocation 计价和分摊 v S%+
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77.cutoff 截止 'a"<uk3DT
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78.accuracy 准确性 5>A3;P
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79.classification 分类 jjl4A}*0
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80.inspection 检查 Iv/yIS
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81.supervision of counting 监盘 ^x/0*t5};z
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82.observation 观察 o@pM??&x
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83.confirmation 函证 P"iqP|
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84.computation 计算 "
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85.analytical procedures 分析程序 4El{2cfA
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86.vouch 核对 dOiy[4s
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87.trace 追查 8u+ (+25
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88.audit sampling 审计抽样 4G`YZZQ
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89.error 误差 s#qq%
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90.expected error 预期误差 /+IR^WG#C}
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91.population 总体 m
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92.sampling risk 抽样风险 Nxt/R%(
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93.non- sampling risk 非抽样风险 TR%?U/_4;r
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94.sampling unit 抽样单位 KR522YW
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95.statistical sampling 统计抽样 =3J~Fk
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96.tolerable error 可容忍误差 `b% /.%]$
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97.the risk of under reliance 信赖不足风险 ]\3dJ^q|%
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98.the risk of over reliance 信赖过度风险 xHL{3^
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99.the risk of incorrect rejection 误拒风险 4< H-ol
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100. the risk of incorrect acceptance 误受风险 {_
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101.working trial balance 试算平衡表 { aB_t%`w
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102.index and cross-referencing 索引和交叉索引 \+>b W(
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103.cash receipt 现金收入 OVivJx
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104.cash disbursement 现金支出 R0=/
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105.bank statement 银行对账单 hB^"GYZ
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106.bank reconciliation 银行存款余额调节表 )O+9v}2
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107.balance sheet date 资产负债表日 y-Ol1R3:c#
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108.net realizable value 可变现净值 4^i*1&"
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109.storeroom 仓库 (>Yii_Cd
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110.sale invoice 销售发票 #IXQ;2%E
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111.price list 价目表 kO9yei
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112.positive confirmation request 积极式询证函 =AAH}
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113.negative confirmation request 消极式询证函 lA ,%'+-
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114.purchase requisition 请购单 ?IWLl
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115.receiving report 验收报告 "?il07+w%
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116.gross margin 毛利 ?O3G
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117.manufacturing overhead 制造费用 tN0>5'/
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118.material requisition 领料单 i4-L!<bJ
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119.inventory-taking 存货盘点 C[Fh^
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120.bond certificate 债券 3 (<!pA
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121.stock certificate 股票 Gmc"3L
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122.audit report 审计报告 H_2hr[
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123.entity 被审计单位 Op0
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124.addressee of the audit report 审计报告的收件人 iVl"H@m/
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125.unqualified opinion 无保留意见 &0lNj@/
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126.qualified opinion 保留意见 f Xq e7[
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127.disclaimer of opinion 无法表示意见 (+U!#T]'D
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128.adverse opinion 否定意见 S%4hv*_c
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