1.audit 审计 T'M66kg
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2.attestation 鉴证 `XxG"k\/S
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3.credibility 可信赖程度 mY`]33??v
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4.audit of financial statements 财务报表审计 zw:C*sY
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5.agreed-upon procedures 执行商定程序 z@~&Kwf\}
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6.high levels of assurance 高水平保证 v1r_Z($
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7.compilation 编制 $W$# CTM
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8.reliability 可靠性 5$oewjLO
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9.relevance 相关性 lV<Tsk'
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10.professional skepticism 职业谨慎 {KDgK
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11.objectivity 客观性
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12. professional competence 专业胜任能力 lKEX"KQ!
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13.Senior/CPA-in-charge 项目经理 xb>n&ym?
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14.audit engagement letter 业务约定书 uyNJN
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15.recurring audit 连续审计 *v
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16.the client 委托人 voV:H[RD9
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17.change CPA 更换注册会计师 ZCQ<%f
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18.the existing CPA 现任注册会计师 +~d1;0l
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19.the successor CPA 后任注册会计师 -2\ZzK0tM
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20.the preceding CPA前任注册会计师 ku9@&W+
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21.issue the audit report 出具审计报告 mF'-Is
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22.expert 专家
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23.the board of directors 董事会 S<nP80C
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24.knowledge of the entity‘ s business 了解被审计单位情况 yW\XNX
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25.assess material misstatement risks评估重大错报风险 WRD
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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 BWUt{,?KU
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27.a general knowledge of —— 初步了解―――的情况 lwOf)jK:J
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28.a more knowledge of—— 进一步了解的情况 XDk'2ycv
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29.the prior year‘s working papers 以前年度工作底稿 \+k, :8s/
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30.minutes of meeting 会议纪要 +z-[s6q2m
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31.business risks 经营风险 f=ac I|w
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32.appropriateness 适当性 f
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33.accounting estimate 会计估计 y" ^yYO
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34.management representations 管理层声明 bD35JG^&i
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35.going concern assumption 持续经营假设 w[(n>
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36.audit plan 审计计划 BeK2;[5C
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37.significant audit areas 重点审计领域 I%@e
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38.error 错误 D_d|=i
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39.fraud舞弊 XHs d-
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40.modified or additional procedures 修改或追加审计程序 ~,ynJ]_aJB
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41.misappropriation of assets 侵占资产 P,i"&9 8
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42.transactions without substance 虚假交易 cd!|Ne>fe
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43.unusual pressures 异常压力 %>Bko,ET
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44.the suspected noncompliance 涉嫌存在违法行为 FV
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45.materialiy 重要性 flG=9~qcGQ
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46.exceed the materiality level 超过重要性水平 2MuO*.9D
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47.approach the materiality level 接近重要性水平 .Gh%p`<
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48.an acceptably low level 可接受水平 `<^*jB@P
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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 ^'vIOq-1v
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50.misstatements or omissions 错报或漏报 zmI5"K"'F
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51.aggregate 总计 7 _g+^e-"
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52.subsequent events 期后事项 xP{-19s1]
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53.adjust the financial statements 调整财务报表 P-'_}*wxi
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54.perform additional audit procedures 实施追加的审计程序 qD-fw-,:
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55.audit risk 审计风险 q#NR32byF
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56.detection risk 检查风险 R&#tSL
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57.inappropriate audit opinion 不适当的审计意见 T C8`JU=wV
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58.material misstatement 重大的错报 _A 2Lv]vfV
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59.tolerable misstatement 可容忍错报 +K^h!d]
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60.the acceptable level of detection risk 可接受的检查风险 QHzgy?
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61.assessed level of material misstatement risk 重大错报风险的评估水平 bLbR IY"l
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62.simall business 小规模企业 O*G1 QX
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63.accounting system 会计系统 MzzKJ;wbC6
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64.test of control 控制测试 "MnSJ2
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65.walk-through test 穿行测试
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66.communication 沟通 sDC*J\X
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67.flow chart 流程图 L8&D(wh/f
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68.reperformance of internal control 重新执行 PKf:O
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69.audit evidence 审计证据 LA4<#KP
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70.substantive procedures 实质性程序 uS<_4A;sD,
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71.assertions 认定 JA^v
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72.esistence 存在 &yIGr`;
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73.occurrence 发生 dE5D3ze
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74.completeness 完整性 <7)Fh*W@
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75.rights and obligations 权利和义务 Qi9-z'
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76.valuation and allocation 计价和分摊 3fr ^ T
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77.cutoff 截止 Dl C@fZD
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78.accuracy 准确性 Vz%OV}\
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79.classification 分类 (\,BxvhG=
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80.inspection 检查 qlsQ|/'D
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81.supervision of counting 监盘 @T:faJ5\'
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82.observation 观察 mdbp8,O
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83.confirmation 函证 D WiBG
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84.computation 计算 !EBY@ Y1
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85.analytical procedures 分析程序 ^,8R,S\}$
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86.vouch 核对 4n0xE[-
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87.trace 追查 {i [y9
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88.audit sampling 审计抽样 -YGbfd<wq
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89.error 误差 gTf|^?vd
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90.expected error 预期误差 3l1cyPv
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91.population 总体 ,0N94pKy
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92.sampling risk 抽样风险 X/0v'N
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93.non- sampling risk 非抽样风险 C$yq\C+I
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94.sampling unit 抽样单位 HMGB>
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95.statistical sampling 统计抽样 Ex
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96.tolerable error 可容忍误差 3ec`Wa
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97.the risk of under reliance 信赖不足风险 3gZ8.8q3
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98.the risk of over reliance 信赖过度风险 vH[47Cv G5
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99.the risk of incorrect rejection 误拒风险 .)tSg
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100. the risk of incorrect acceptance 误受风险 U7@AC}.+
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101.working trial balance 试算平衡表 -~{c
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102.index and cross-referencing 索引和交叉索引 <Zb/
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103.cash receipt 现金收入 |*5 =_vF
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104.cash disbursement 现金支出 YwEpy(}hJm
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105.bank statement 银行对账单 }T2xXbU
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106.bank reconciliation 银行存款余额调节表 [Nm4sI11
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107.balance sheet date 资产负债表日 1{x.xi"A/
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108.net realizable value 可变现净值 thlY0XCq,%
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109.storeroom 仓库 ;bzX%f?|G
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110.sale invoice 销售发票 y&~w2{a
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111.price list 价目表 !|hoYU>@2L
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112.positive confirmation request 积极式询证函 HSUI${<
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113.negative confirmation request 消极式询证函 3f.b\4 U
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114.purchase requisition 请购单 ?
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115.receiving report 验收报告 \W5O&G-C
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116.gross margin 毛利 Yf,K#' h:
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117.manufacturing overhead 制造费用 VZr>U*J[:
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118.material requisition 领料单 tsOrt3
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119.inventory-taking 存货盘点 Pt:e!qX)
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120.bond certificate 债券 }
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121.stock certificate 股票 e1(Q(3
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122.audit report 审计报告 *K!|@h{60
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123.entity 被审计单位 K5ZC:Ks
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124.addressee of the audit report 审计报告的收件人 6oaazB^L
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125.unqualified opinion 无保留意见 '|]e<Mt-
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126.qualified opinion 保留意见 s^0/"j |7
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127.disclaimer of opinion 无法表示意见 n~"$^Vr
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128.adverse opinion 否定意见 M#"524Nz
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