1.audit 审计 ~xLo0EV"
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2.attestation 鉴证 Mfn^v:Q#
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3.credibility 可信赖程度 )O],$\u
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4.audit of financial statements 财务报表审计 dVMduo
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5.agreed-upon procedures 执行商定程序 lY&Sx{-
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6.high levels of assurance 高水平保证 E4$y|Ni"
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7.compilation 编制 (`&SV$m
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8.reliability 可靠性 vA"LV+@
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9.relevance 相关性 z6*r<>Bf+b
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10.professional skepticism 职业谨慎 :}UjX|D
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11.objectivity 客观性 =pZ$oTR
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12. professional competence 专业胜任能力 w5 #;Lm
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13.Senior/CPA-in-charge 项目经理 tkYPfUvTE
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14.audit engagement letter 业务约定书 W|Cs{rBc?
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15.recurring audit 连续审计 e45)t}'
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16.the client 委托人 Q#F9
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17.change CPA 更换注册会计师 \[G"/]J
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18.the existing CPA 现任注册会计师 75pn1*"gQ
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19.the successor CPA 后任注册会计师 :-_"[:t 5Z
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20.the preceding CPA前任注册会计师 YSzC's
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21.issue the audit report 出具审计报告 AC\y|X8-
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22.expert 专家 1pK(tm
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23.the board of directors 董事会 HVdB*QEH
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24.knowledge of the entity‘ s business 了解被审计单位情况 n%;4Fm?
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25.assess material misstatement risks评估重大错报风险 i= R%MH+
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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 ]Exbuc
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27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 ?\I@w4
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29.the prior year‘s working papers 以前年度工作底稿 .F'Cb)Z
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30.minutes of meeting 会议纪要 1g,Ofr
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31.business risks 经营风险 DJ0jtv6nQ-
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32.appropriateness 适当性 V$wbm z
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33.accounting estimate 会计估计 qC=9m[MI
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34.management representations 管理层声明 H?eG5
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35.going concern assumption 持续经营假设 lD'^6
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36.audit plan 审计计划 vT MCZ+^g
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37.significant audit areas 重点审计领域 P'[ISGt
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38.error 错误 AQtOTT$
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39.fraud舞弊 KYy oN
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40.modified or additional procedures 修改或追加审计程序 MskOPg
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41.misappropriation of assets 侵占资产 8QMMKOui\
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42.transactions without substance 虚假交易 &G[W$2`@
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43.unusual pressures 异常压力 QkWEVL@uM
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44.the suspected noncompliance 涉嫌存在违法行为 c(29JZ
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45.materialiy 重要性 I FvigDj?
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46.exceed the materiality level 超过重要性水平 Q-A_ 8
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47.approach the materiality level 接近重要性水平 _dECAk
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48.an acceptably low level 可接受水平 K47.zu
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Bio QV47B
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50.misstatements or omissions 错报或漏报 ,$aqF<+;
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51.aggregate 总计 O>I%O^
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52.subsequent events 期后事项 d|`8\fq
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53.adjust the financial statements 调整财务报表 Z"KrirZ
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54.perform additional audit procedures 实施追加的审计程序 ?=1i:h
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55.audit risk 审计风险 Y9
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56.detection risk 检查风险 Ic^
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57.inappropriate audit opinion 不适当的审计意见 ;mr*$Iu 7|
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58.material misstatement 重大的错报 t8; nP[`
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59.tolerable misstatement 可容忍错报 -O r\
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60.the acceptable level of detection risk 可接受的检查风险 |Bv,*7i&
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61.assessed level of material misstatement risk 重大错报风险的评估水平 :T>OJ"p
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62.simall business 小规模企业 a1ps'^Qhh
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63.accounting system 会计系统 pc
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64.test of control 控制测试 GuaF B[4
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65.walk-through test 穿行测试 sO!m,pK(
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66.communication 沟通 -G#m'W&
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67.flow chart 流程图 eht>4)
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68.reperformance of internal control 重新执行 0-uVmlk=/
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69.audit evidence 审计证据 $"}[\>e*{
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70.substantive procedures 实质性程序 gKmF#Z"\
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71.assertions 认定 &" 5Yt&{
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72.esistence 存在 ]r%fAmj
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73.occurrence 发生 )>iPx.hVSS
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74.completeness 完整性 ;#8xRLW
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75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 (yeWArQ
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77.cutoff 截止 NO/5pz}1
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78.accuracy 准确性 rt?*eC1b+Z
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79.classification 分类 L$"pk{'
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80.inspection 检查 FBOgaI83G
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81.supervision of counting 监盘 8o).q}>&
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82.observation 观察 4af^SZ)l
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83.confirmation 函证 7h:EU7
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84.computation 计算 zyt >(A1
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85.analytical procedures 分析程序 +CXq41g"c
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86.vouch 核对 hM=X#
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87.trace 追查 ~E vGNnTL
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88.audit sampling 审计抽样 <^942y-=
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89.error 误差 K!2%8Ej,J
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90.expected error 预期误差 [9F
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91.population 总体 Um*
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92.sampling risk 抽样风险 Sogt?]HB$
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93.non- sampling risk 非抽样风险 |1e//*
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94.sampling unit 抽样单位 ()n2 KT
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95.statistical sampling 统计抽样 m6A\R KJ'
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96.tolerable error 可容忍误差 ?N@[R];
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97.the risk of under reliance 信赖不足风险 3BF3$_u)o
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98.the risk of over reliance 信赖过度风险 :o
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99.the risk of incorrect rejection 误拒风险 /xBO;'rR
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100. the risk of incorrect acceptance 误受风险 QHnC(b
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101.working trial balance 试算平衡表 PR,8c
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102.index and cross-referencing 索引和交叉索引 9;L8%T
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103.cash receipt 现金收入 ,pVe@ d'
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104.cash disbursement 现金支出 !;${2 Q
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105.bank statement 银行对账单 ;Sp/N4+
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106.bank reconciliation 银行存款余额调节表 8q:#
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107.balance sheet date 资产负债表日 .kgt?r
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108.net realizable value 可变现净值 lnF{5zc
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109.storeroom 仓库 o,@(]e~
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110.sale invoice 销售发票 D.ySnYzh
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111.price list 价目表 I<+:Ho=6
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112.positive confirmation request 积极式询证函 &)_
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113.negative confirmation request 消极式询证函 ^uPg71r:
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114.purchase requisition 请购单 uH[:R vC0
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115.receiving report 验收报告 Wr'1Y7z
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116.gross margin 毛利 Hxleh><c-
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117.manufacturing overhead 制造费用 iJCv+p_f
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118.material requisition 领料单 uf"(b"N0
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119.inventory-taking 存货盘点 imKMPO=
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120.bond certificate 债券
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121.stock certificate 股票 jdx T662q
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122.audit report 审计报告 k+Z2)j"
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123.entity 被审计单位 M5L /3qLh1
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124.addressee of the audit report 审计报告的收件人 QZ*gR#K]Sz
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125.unqualified opinion 无保留意见 3Vak
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126.qualified opinion 保留意见 k|U2Mp
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127.disclaimer of opinion 无法表示意见 {-%8RSK=<
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128.adverse opinion 否定意见 $dA]GWW5A
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