1.audit 审计 @wB'3q}(
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2.attestation 鉴证 k;K>
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3.credibility 可信赖程度 `hK
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4.audit of financial statements 财务报表审计 RQ
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5.agreed-upon procedures 执行商定程序 N.5KPAvg%
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6.high levels of assurance 高水平保证 DX&l
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7.compilation 编制 0$f_or9T
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8.reliability 可靠性 2sd ) w
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9.relevance 相关性 Y>78h2AU
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10.professional skepticism 职业谨慎 MfNpQ: ]c\
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11.objectivity 客观性 =q"w2b&
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12. professional competence 专业胜任能力 \'s$ZN$k
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13.Senior/CPA-in-charge 项目经理 Z0()pT
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14.audit engagement letter 业务约定书 y(/jTS/hd
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15.recurring audit 连续审计 &A
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16.the client 委托人 }sTH.%
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17.change CPA 更换注册会计师 e9z$+h
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18.the existing CPA 现任注册会计师 ;Ch+X$m9
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19.the successor CPA 后任注册会计师 -!'Oy%a#
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20.the preceding CPA前任注册会计师 b!4N)t>gl
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21.issue the audit report 出具审计报告 #L@} .Giz
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22.expert 专家 54ak<&?
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23.the board of directors 董事会 _KSfP7VU
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24.knowledge of the entity‘ s business 了解被审计单位情况 cS"f
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25.assess material misstatement risks评估重大错报风险 g:3d<CS
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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 0%;N9\
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27.a general knowledge of —— 初步了解―――的情况 pr62:
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28.a more knowledge of—— 进一步了解的情况 'h
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29.the prior year‘s working papers 以前年度工作底稿 _L&n
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30.minutes of meeting 会议纪要 f
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31.business risks 经营风险 I!|y;mh:it
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32.appropriateness 适当性 2x7(}+eD
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33.accounting estimate 会计估计 c8^+^.=pX
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34.management representations 管理层声明 );Tx5Z}
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35.going concern assumption 持续经营假设 8yHq7=
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36.audit plan 审计计划 3[MdUj1y[
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37.significant audit areas 重点审计领域 4mEzcwo'
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38.error 错误 aqcFY8b
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39.fraud舞弊 Nc
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40.modified or additional procedures 修改或追加审计程序 *hv=~A
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41.misappropriation of assets 侵占资产 ;V|M3
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42.transactions without substance 虚假交易 7ZS>1
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43.unusual pressures 异常压力 BhqhyX\D&y
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44.the suspected noncompliance 涉嫌存在违法行为 Ty`-r5
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45.materialiy 重要性 l_^T&xq8
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46.exceed the materiality level 超过重要性水平 l'|E,N>X
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47.approach the materiality level 接近重要性水平 }*?yHJ3
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48.an acceptably low level 可接受水平 5gO /-Zj
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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 g
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50.misstatements or omissions 错报或漏报 A{4Dzm !
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51.aggregate 总计 VT'0DQ!NIq
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52.subsequent events 期后事项 pgCd
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53.adjust the financial statements 调整财务报表 CT|z[^
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54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 q_-ma_F#s
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56.detection risk 检查风险 3}08RU7[!
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57.inappropriate audit opinion 不适当的审计意见 qpoquWZ
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58.material misstatement 重大的错报 [6O04"6K
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59.tolerable misstatement 可容忍错报 XFtO
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60.the acceptable level of detection risk 可接受的检查风险 `+oV/:Q3
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61.assessed level of material misstatement risk 重大错报风险的评估水平 _B}9f
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62.simall business 小规模企业 X2i*iW<
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63.accounting system 会计系统 5
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64.test of control 控制测试 {W-5:~?"
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65.walk-through test 穿行测试 VF\{ra;
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66.communication 沟通 'c#IMlv
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67.flow chart 流程图 tL1P<1j_
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68.reperformance of internal control 重新执行 Gv;
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69.audit evidence 审计证据 ;8BA~,4l
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70.substantive procedures 实质性程序 J6DnPaw-G
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71.assertions 认定 2%5?Fn=
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72.esistence 存在 '6O|H
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73.occurrence 发生
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74.completeness 完整性 8qN"3 Et
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75.rights and obligations 权利和义务 TiQ^}
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76.valuation and allocation 计价和分摊 -/zp&*0gcx
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77.cutoff 截止 =rEA:Q`~w
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78.accuracy 准确性 7(NXCAO81
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79.classification 分类 `os8;
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80.inspection 检查 :\mRtVH
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81.supervision of counting 监盘 %MbyKz:X
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82.observation 观察 kQIfYtT
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83.confirmation 函证 Xk?R mU6
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84.computation 计算 IO"hF
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85.analytical procedures 分析程序 Pr`s0J%m
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86.vouch 核对 >ukQ, CE~
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87.trace 追查 &+G;R
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88.audit sampling 审计抽样 '#W_boN
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89.error 误差 qU -!7=}7
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90.expected error 预期误差 ETO$9}x[
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91.population 总体 iX%n0i
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92.sampling risk 抽样风险 ;%Q&hwj
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93.non- sampling risk 非抽样风险 6{.J:S9n
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94.sampling unit 抽样单位 NI.`mc6Xd
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95.statistical sampling 统计抽样 ;Xu22fKh
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96.tolerable error 可容忍误差 _=EZ `!%
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97.the risk of under reliance 信赖不足风险 4mJFvDZV`
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98.the risk of over reliance 信赖过度风险 ! Mo`^t
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99.the risk of incorrect rejection 误拒风险 \I:.<2i
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100. the risk of incorrect acceptance 误受风险 kiX%3(
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101.working trial balance 试算平衡表 %i"}x/CD[
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102.index and cross-referencing 索引和交叉索引 YE\K<T
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103.cash receipt 现金收入 7"cv|6y|
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104.cash disbursement 现金支出 ){ gAj
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105.bank statement 银行对账单 f{ ^:3"i
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106.bank reconciliation 银行存款余额调节表 uPLErO9Es[
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107.balance sheet date 资产负债表日 8TPN#"
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108.net realizable value 可变现净值 eFFc 9'o
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109.storeroom 仓库 TzKK;(GX
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110.sale invoice 销售发票 j?-R]^-5
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111.price list 价目表 wz=z?AZW
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112.positive confirmation request 积极式询证函 "U8S81'
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113.negative confirmation request 消极式询证函 af'@h:
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114.purchase requisition 请购单 Uu'dv#4Iw
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115.receiving report 验收报告 Z 0*%Rq
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116.gross margin 毛利 ; LMWNy4
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117.manufacturing overhead 制造费用 y LM"+.?pL
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118.material requisition 领料单 x_!ZycEa
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119.inventory-taking 存货盘点 XUSvhr$|
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120.bond certificate 债券 CDdkoajBa
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121.stock certificate 股票 Fn+?u
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122.audit report 审计报告 W^3;F1
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123.entity 被审计单位 v(O=IUa
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124.addressee of the audit report 审计报告的收件人 `.v(fC
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125.unqualified opinion 无保留意见 ~uj;qq
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126.qualified opinion 保留意见 z$[C#5+2
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127.disclaimer of opinion 无法表示意见 *>."V5{;S
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128.adverse opinion 否定意见 L
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