1.audit 审计 w0Y%}7
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2.attestation 鉴证 <R>ZG"m {
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3.credibility 可信赖程度 @EZONKT
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4.audit of financial statements 财务报表审计 J"%}t\Q
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5.agreed-upon procedures 执行商定程序 odf^W
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6.high levels of assurance 高水平保证 3rg^R"&
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7.compilation 编制 ]!aa#?Fc
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8.reliability 可靠性 34kd|!e,
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9.relevance 相关性 MwqT`;lb
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10.professional skepticism 职业谨慎 ~J{[]wi
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11.objectivity 客观性 _l=
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12. professional competence 专业胜任能力 wP0+Xv,
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13.Senior/CPA-in-charge 项目经理 Pm(:M:a
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14.audit engagement letter 业务约定书 yKEFne8^
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15.recurring audit 连续审计 *yq]
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16.the client 委托人 vcO`j<`
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17.change CPA 更换注册会计师 7O{O')o!
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18.the existing CPA 现任注册会计师 XuoEAu8]
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19.the successor CPA 后任注册会计师 "IS^ajaq
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20.the preceding CPA前任注册会计师 X/K)kIi
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21.issue the audit report 出具审计报告 SuH.lCF-g
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22.expert 专家 Ca@
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23.the board of directors 董事会 ]j2
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24.knowledge of the entity‘ s business 了解被审计单位情况 Jhy
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25.assess material misstatement risks评估重大错报风险 auTTvJ
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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 ]'!xc9KGR
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27.a general knowledge of —— 初步了解―――的情况 qJXsf M6
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28.a more knowledge of—— 进一步了解的情况 _c
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29.the prior year‘s working papers 以前年度工作底稿 tb?F}MEe
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30.minutes of meeting 会议纪要 .n&
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31.business risks 经营风险 =Cy>$/H64
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32.appropriateness 适当性
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33.accounting estimate 会计估计 UcLNMn|
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34.management representations 管理层声明 G9n /S=R?
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35.going concern assumption 持续经营假设 xJ2O4ob
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36.audit plan 审计计划 r ctSS:1
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37.significant audit areas 重点审计领域 Uy59zB2|=
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38.error 错误 SQt|(r)
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39.fraud舞弊 ,>
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40.modified or additional procedures 修改或追加审计程序 -<51CD w,
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41.misappropriation of assets 侵占资产 J(EaE2
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42.transactions without substance 虚假交易 kUg+I_j6*
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43.unusual pressures 异常压力 juCG?}di;
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44.the suspected noncompliance 涉嫌存在违法行为 UROj9COv
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45.materialiy 重要性 7O+Ij9+{n
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46.exceed the materiality level 超过重要性水平 [EmOA.6
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47.approach the materiality level 接近重要性水平 )ew[ Ak|
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48.an acceptably low level 可接受水平
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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 r}oURy,5
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50.misstatements or omissions 错报或漏报 0\cnc^Z
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51.aggregate 总计 $AA~]'O>6:
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52.subsequent events 期后事项 oI_oz0nHk
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53.adjust the financial statements 调整财务报表 Jtp>m?1Ve
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54.perform additional audit procedures 实施追加的审计程序 msc 1^2
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55.audit risk 审计风险 6.U"_%
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56.detection risk 检查风险 Jt2,LL:G
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57.inappropriate audit opinion 不适当的审计意见 b|sc'eP#?
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58.material misstatement 重大的错报 7_Ba3+9jpa
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59.tolerable misstatement 可容忍错报 HQ^9[HN.
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60.the acceptable level of detection risk 可接受的检查风险 ]{IR&{EI-
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61.assessed level of material misstatement risk 重大错报风险的评估水平 IjG5X[@
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62.simall business 小规模企业 jDlA<1
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63.accounting system 会计系统 5Noe/6
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64.test of control 控制测试 E tJ~dL)
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65.walk-through test 穿行测试 4 ,p#:!
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66.communication 沟通 8yE!7$Mj
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67.flow chart 流程图 ==]Z \jk
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68.reperformance of internal control 重新执行 EHpu*P~W
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69.audit evidence 审计证据 0jR){G9+
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70.substantive procedures 实质性程序 a(8>n
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71.assertions 认定 2Sge
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72.esistence 存在 hzaLx8L
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73.occurrence 发生 C/F@ ]_y
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74.completeness 完整性 xME(B@j
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75.rights and obligations 权利和义务 P?^JPbfV
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76.valuation and allocation 计价和分摊 VR"u*
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77.cutoff 截止 5pO]vBT
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78.accuracy 准确性 GGCqtA^@7d
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79.classification 分类 YMi/uy
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80.inspection 检查 wi>DZkR
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81.supervision of counting 监盘 f[x~)=
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82.observation 观察 Q-[3j
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83.confirmation 函证 Truc[A.2Z
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84.computation 计算 &9RH}zv6
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85.analytical procedures 分析程序 vruD U#
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86.vouch 核对 veV_be{i
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87.trace 追查 \UOm]z
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88.audit sampling 审计抽样 Z%#^xCz;w>
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89.error 误差 Wu ,S\!
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90.expected error 预期误差 C ck#Y
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91.population 总体 ((qGh>*
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92.sampling risk 抽样风险 6.[)`iF+#
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93.non- sampling risk 非抽样风险 I`NUurQTX
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94.sampling unit 抽样单位 +s ULo
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95.statistical sampling 统计抽样 "CMucK
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96.tolerable error 可容忍误差 }w#F6
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97.the risk of under reliance 信赖不足风险 Y3k[~A7X
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98.the risk of over reliance 信赖过度风险 z?4=h Sy
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99.the risk of incorrect rejection 误拒风险 $C uR}g
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100. the risk of incorrect acceptance 误受风险 L!,d"wuD
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101.working trial balance 试算平衡表 D^|9/qm$
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102.index and cross-referencing 索引和交叉索引 ytiyF2Kp
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103.cash receipt 现金收入 Kk=LXmL2
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104.cash disbursement 现金支出 z6I% wh
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105.bank statement 银行对账单 ALXTR%f
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106.bank reconciliation 银行存款余额调节表 IB8gDP2
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107.balance sheet date 资产负债表日 a ~opE!|m
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108.net realizable value 可变现净值 ,:UX<6l
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109.storeroom 仓库 hO
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110.sale invoice 销售发票 <bP#H
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111.price list 价目表 epkD*7
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112.positive confirmation request 积极式询证函 Zj!Abji=O
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113.negative confirmation request 消极式询证函 u%B&WwHG
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114.purchase requisition 请购单 f@d9Hqr+l;
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115.receiving report 验收报告 G?xJv`"9iC
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116.gross margin 毛利
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117.manufacturing overhead 制造费用 u okc:D
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118.material requisition 领料单 Z!_n_Fk
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119.inventory-taking 存货盘点 )+EN$*H
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120.bond certificate 债券 Jzex]_:1~
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121.stock certificate 股票 Ee)xnY%(
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122.audit report 审计报告 I2[]A,f,
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123.entity 被审计单位 RB$
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124.addressee of the audit report 审计报告的收件人 e.8$ga{
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125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 !YE zFU`L
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127.disclaimer of opinion 无法表示意见 v* ~3Z1
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128.adverse opinion 否定意见 =J/ FJb
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