1.audit 审计 ?U%qPv:
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2.attestation 鉴证 Giid~e33
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3.credibility 可信赖程度 U#0Q)
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4.audit of financial statements 财务报表审计 #QS`_TlKk
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5.agreed-upon procedures 执行商定程序 H[NSqu.s
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6.high levels of assurance 高水平保证 l^!
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7.compilation 编制 jrCfWa}z
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8.reliability 可靠性 0 3L]
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9.relevance 相关性 B+$%*%b
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10.professional skepticism 职业谨慎 *2ZjE!A
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11.objectivity 客观性 FDv<\2+ c
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12. professional competence 专业胜任能力 48J@CvU
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13.Senior/CPA-in-charge 项目经理 l94b^W}1)W
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14.audit engagement letter 业务约定书 JOj;^h
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15.recurring audit 连续审计 I~[F|d>
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16.the client 委托人 %gInje
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17.change CPA 更换注册会计师 }V'}E\\
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18.the existing CPA 现任注册会计师 99]R$eT8
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19.the successor CPA 后任注册会计师 ):P?
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20.the preceding CPA前任注册会计师 *o]L|Vu
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21.issue the audit report 出具审计报告 \|n-
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22.expert 专家 @hl.lq
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23.the board of directors 董事会 j9m_jv
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24.knowledge of the entity‘ s business 了解被审计单位情况 {k(g]#pP
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25.assess material misstatement risks评估重大错报风险 #./fY;:cj
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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 xv46r=>
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27.a general knowledge of —— 初步了解―――的情况 .7O*pJ2(H
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28.a more knowledge of—— 进一步了解的情况 r^2p*nr}
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29.the prior year‘s working papers 以前年度工作底稿 pk>^?MO
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30.minutes of meeting 会议纪要
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31.business risks 经营风险 f<GhkDPm>?
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32.appropriateness 适当性 O],T,Z?z
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33.accounting estimate 会计估计 )z>|4@,
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34.management representations 管理层声明 zlyS}x@p
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35.going concern assumption 持续经营假设 evenq$
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36.audit plan 审计计划 ~cWAl,(B<F
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37.significant audit areas 重点审计领域 S Q@y;|(
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38.error 错误 XWnVgY s
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39.fraud舞弊 qjc8fP2
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40.modified or additional procedures 修改或追加审计程序 ky8_UnaO
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41.misappropriation of assets 侵占资产 vp1941P
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42.transactions without substance 虚假交易 M\vwI"
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43.unusual pressures 异常压力 1f%1*L0>@
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44.the suspected noncompliance 涉嫌存在违法行为 4Xgg%@C
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45.materialiy 重要性 bw(a6qKK
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46.exceed the materiality level 超过重要性水平 7Sf
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47.approach the materiality level 接近重要性水平 p5Z"|\
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48.an acceptably low level 可接受水平 WJ$bf(X*
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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 @>u}eB>Kn
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50.misstatements or omissions 错报或漏报 ks&*O!h
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51.aggregate 总计 Wf
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52.subsequent events 期后事项 tI]Q
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53.adjust the financial statements 调整财务报表 C7XxFh
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54.perform additional audit procedures 实施追加的审计程序 QFE:tBHe
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55.audit risk 审计风险 S3F;(PDzy
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56.detection risk 检查风险 O $LfuL
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57.inappropriate audit opinion 不适当的审计意见 *7:>EP
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58.material misstatement 重大的错报 EtJHR
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59.tolerable misstatement 可容忍错报 !-ok"k0,u
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60.the acceptable level of detection risk 可接受的检查风险 . kQkC:~9
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61.assessed level of material misstatement risk 重大错报风险的评估水平 2 X.r%&!1M
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62.simall business 小规模企业 ;}7Rjl#
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63.accounting system 会计系统
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64.test of control 控制测试 J\/cCW-rF
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65.walk-through test 穿行测试 IW>T}@
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66.communication 沟通 3?[dE<
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67.flow chart 流程图 a!ud{Dx
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68.reperformance of internal control 重新执行 _|iSF2f,X
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69.audit evidence 审计证据 mi
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70.substantive procedures 实质性程序 <_h~w}
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71.assertions 认定 .GV;+8HzS
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72.esistence 存在 'GB.UKlR
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73.occurrence 发生 .|hf\1_J
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74.completeness 完整性 FO=4:
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75.rights and obligations 权利和义务 zer%W%
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76.valuation and allocation 计价和分摊 T3~k>"W
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77.cutoff 截止 }
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78.accuracy 准确性 O9vQ
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79.classification 分类 {K <iih
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80.inspection 检查 j!_;1++q
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81.supervision of counting 监盘 ?sab*$wG
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82.observation 观察 i8`Vv7LF
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83.confirmation 函证 @GkILFN
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84.computation 计算 GO8GJ;B-U
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85.analytical procedures 分析程序 0C1pt5K
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86.vouch 核对 GYJ80k|
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87.trace 追查 kB3H="3[[
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88.audit sampling 审计抽样 ~T9/#-e>BF
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89.error 误差 I`p+Qt
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90.expected error 预期误差 Ai:BEPKe
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91.population 总体 QOjqQfmM;
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92.sampling risk 抽样风险 9XPo3;
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93.non- sampling risk 非抽样风险 0KYEb%44
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94.sampling unit 抽样单位 }'""(,2
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95.statistical sampling 统计抽样 t\NqR
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96.tolerable error 可容忍误差 m5L-67[sB
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97.the risk of under reliance 信赖不足风险 I Y2)?"A
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98.the risk of over reliance 信赖过度风险 hn^<;av=
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99.the risk of incorrect rejection 误拒风险 )0ea+ib
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100. the risk of incorrect acceptance 误受风险 PUF/#ck
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101.working trial balance 试算平衡表 ,a gc
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102.index and cross-referencing 索引和交叉索引 IOb*GTb
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103.cash receipt 现金收入 {XNREjhm
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104.cash disbursement 现金支出 x$IX5:E#e
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105.bank statement 银行对账单 _9Jh
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106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 vV[eWd.o6M
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108.net realizable value 可变现净值
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109.storeroom 仓库 (IC]?n}
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110.sale invoice 销售发票 dQ_!)f&w1
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111.price list 价目表 BnCbon)
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112.positive confirmation request 积极式询证函 R($KSui
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113.negative confirmation request 消极式询证函 ? i( %
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114.purchase requisition 请购单 0o+6Q8q
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115.receiving report 验收报告 CACTE
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116.gross margin 毛利 v'VD0+3[H
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117.manufacturing overhead 制造费用 WpF2)R}G=
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118.material requisition 领料单 zRq-b`<7V
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119.inventory-taking 存货盘点 [* @5\NWR}
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120.bond certificate 债券 I 4,K43|
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121.stock certificate 股票 >)spqu]
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122.audit report 审计报告 kB'Fkqwm
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123.entity 被审计单位 Uc_'(IyO
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124.addressee of the audit report 审计报告的收件人 TYJ:!
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125.unqualified opinion 无保留意见 &K/ya7
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126.qualified opinion 保留意见 ZHGC6a!a
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127.disclaimer of opinion 无法表示意见 H2um|6>
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128.adverse opinion 否定意见 'h^0HE\~p
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