1.audit 审计
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2.attestation 鉴证 Uh.oErHQD
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3.credibility 可信赖程度 |w_7_J2
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4.audit of financial statements 财务报表审计 lFa02p0
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5.agreed-upon procedures 执行商定程序 Kpb#K[(]&
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6.high levels of assurance 高水平保证 h lkn%
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7.compilation 编制 pV.Av
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8.reliability 可靠性 dArDP[w
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9.relevance 相关性 %R@X>2l/_
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10.professional skepticism 职业谨慎 k9)jjR*XxG
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11.objectivity 客观性 g$HwxA9Gp/
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12. professional competence 专业胜任能力 wm]^3qI2
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13.Senior/CPA-in-charge 项目经理 }tsYJlh5
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14.audit engagement letter 业务约定书 cU0s
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15.recurring audit 连续审计 lCAIK
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16.the client 委托人 u1t%(_h
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17.change CPA 更换注册会计师 K/A*<<r
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18.the existing CPA 现任注册会计师 /E
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19.the successor CPA 后任注册会计师 f>aEkh6u9
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20.the preceding CPA前任注册会计师 i7ISX>%
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21.issue the audit report 出具审计报告 bA=
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22.expert 专家 7nHF@Y|*"
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23.the board of directors 董事会 Yiry["[]Q
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24.knowledge of the entity‘ s business 了解被审计单位情况 /V8}eZ97
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25.assess material misstatement risks评估重大错报风险 s4 6}s{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 M%1}/!J3
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27.a general knowledge of —— 初步了解―――的情况 Sl-v W
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28.a more knowledge of—— 进一步了解的情况 +
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29.the prior year‘s working papers 以前年度工作底稿 p[<Dk$7K
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30.minutes of meeting 会议纪要 f@8>HCI
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31.business risks 经营风险 Hu.t 3:w
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32.appropriateness 适当性 @)
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33.accounting estimate 会计估计 *NkA8P
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34.management representations 管理层声明 t]$P 1*I
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35.going concern assumption 持续经营假设 '|S%aMLZ)
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36.audit plan 审计计划 Ggl~nxz
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37.significant audit areas 重点审计领域 ;3\3q1oX
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38.error 错误 A-,up{g
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39.fraud舞弊 Kl2lbe7
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40.modified or additional procedures 修改或追加审计程序 ]l'Y'z,}
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41.misappropriation of assets 侵占资产 N@O8\oQG
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42.transactions without substance 虚假交易 pY_s*0_
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43.unusual pressures 异常压力 .so[I
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44.the suspected noncompliance 涉嫌存在违法行为 Row)hx8
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45.materialiy 重要性 "I=\[l8t
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46.exceed the materiality level 超过重要性水平 8zA=;~GHP
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47.approach the materiality level 接近重要性水平 N@Y ljz
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48.an acceptably low level 可接受水平 ]UH`Pdlt
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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 (FJ9-K0b{n
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50.misstatements or omissions 错报或漏报 9G{;?c
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51.aggregate 总计 :um|nRwy9
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52.subsequent events 期后事项 U Z|HJ8_
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53.adjust the financial statements 调整财务报表 _)]+hUwY
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54.perform additional audit procedures 实施追加的审计程序 xdf82)
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55.audit risk 审计风险 qTAc[Ko
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56.detection risk 检查风险 dn}` i
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57.inappropriate audit opinion 不适当的审计意见 ZTU&,1Y ;
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58.material misstatement 重大的错报 )$`
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59.tolerable misstatement 可容忍错报 =QK$0r]c'k
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60.the acceptable level of detection risk 可接受的检查风险 e
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61.assessed level of material misstatement risk 重大错报风险的评估水平 yv\#8I:qh
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62.simall business 小规模企业 ukv tQz)
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63.accounting system 会计系统 _UT$,0u_i
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64.test of control 控制测试 w.lAQ5)I%\
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65.walk-through test 穿行测试 om |"S
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66.communication 沟通 %e`$p=m
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67.flow chart 流程图 +&Hr4@pgW
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68.reperformance of internal control 重新执行 549jWG
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69.audit evidence 审计证据 E[O<S B
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70.substantive procedures 实质性程序 K{ \;2M
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71.assertions 认定 7C$
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72.esistence 存在 &q`q4g&7
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73.occurrence 发生 t\RF=BbJJ
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74.completeness 完整性 ?W(6
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75.rights and obligations 权利和义务 quvanxV-L
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76.valuation and allocation 计价和分摊 W`"uu.~f
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77.cutoff 截止 ?d4m!HgR
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78.accuracy 准确性 P
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79.classification 分类 C-8qj>
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80.inspection 检查 6Z`R#d #I
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81.supervision of counting 监盘 $2<d<Um~z
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82.observation 观察 }hYZ"
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83.confirmation 函证 ~GuMlV8
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84.computation 计算 gtYAHi
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85.analytical procedures 分析程序 ]r3Kg12Mi
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86.vouch 核对 (mtoA#X1:h
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87.trace 追查 sz @p_Z/
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88.audit sampling 审计抽样 ,+g&o^T
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89.error 误差 tX!nsm1
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90.expected error 预期误差 ~+<olss_
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91.population 总体 4CQ"8k(S"
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92.sampling risk 抽样风险 % aUsOB-RV
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93.non- sampling risk 非抽样风险 j
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94.sampling unit 抽样单位 Cda!Mk:
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95.statistical sampling 统计抽样 Mc-
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96.tolerable error 可容忍误差 m%"uPv\
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97.the risk of under reliance 信赖不足风险 }pa9%BQI
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98.the risk of over reliance 信赖过度风险 Y%|@R3[Nk
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99.the risk of incorrect rejection 误拒风险 _SACqamo5s
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100. the risk of incorrect acceptance 误受风险 ]I/Vb s
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101.working trial balance 试算平衡表 9s}Kl($
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102.index and cross-referencing 索引和交叉索引 q!f1~ aG
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103.cash receipt 现金收入 OG3/-K 8R
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104.cash disbursement 现金支出 {B
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105.bank statement 银行对账单 cL8#S>>u.
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106.bank reconciliation 银行存款余额调节表 VD4C::J
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107.balance sheet date 资产负债表日 H0a
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108.net realizable value 可变现净值 AM} brO
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109.storeroom 仓库 C
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110.sale invoice 销售发票 y[O-pD`
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111.price list 价目表 m-T~fJ
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112.positive confirmation request 积极式询证函 DWt*jX *
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113.negative confirmation request 消极式询证函 "Lh
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114.purchase requisition 请购单 zH=!*[d8
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115.receiving report 验收报告 #JA}3]
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116.gross margin 毛利 k:A|'NK~
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117.manufacturing overhead 制造费用 V 'X;jC
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118.material requisition 领料单 Ni*Wz*o
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119.inventory-taking 存货盘点 %Y4e9T".
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120.bond certificate 债券 6Ggs JU
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121.stock certificate 股票 -Uo?WXP]B'
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122.audit report 审计报告 \'19BAm'
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123.entity 被审计单位 5;)*T6Y
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124.addressee of the audit report 审计报告的收件人 G>T')A
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125.unqualified opinion 无保留意见 b'x$2K;E
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126.qualified opinion 保留意见 F5gObIJtuY
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127.disclaimer of opinion 无法表示意见 AyE\fY5
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128.adverse opinion 否定意见 v4*rPGv
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