1.audit 审计 Yi <1z:\
2.attestation "YVr/u
鉴证 z~ua#(z1S
3.credibility E0.o/3Gw6
可信赖程度
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4.audit of financial statements 财务报表审计 PoLk{{l3
5.agreed-upon procedures 执行商定程序 3 ;AJp_;
6.high levels of assurance 高水平保证 DH)E9HL
7.compilation 编制 DeI3(o7
8.reliability 可靠性 t(}g;O-
9.relevance 相关性 ~VV $wU
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10.professional skepticism 职业谨慎 cGlpJ)'-{
11.objectivity 客观性 A.(e=;0bu
12. professional competence 专业胜任能力 LtV,djk
13.Senior/CPA-in-charge 项目经理 GtKSA#oYZB
14.audit engagement letter 业务约定书 :es=T`("A8
15.recurring audit 连续审计 Q'YakEv >=
16.the client 委托人 VF
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17.change CPA 更换注册会计师 YUTI)&y
18.the existing CPA 现任注册会计师 Kaji&Ibd
19.the successor CPA 后任注册会计师 %q6I-
20.the preceding CPA前任注册会计师 N|/gwcKe
21.issue the audit report 出具审计报告 _/YM@%d
22.expert 专家 w8zr0z
23.the board of directors 董事会 8[#EC 3
24.knowledge of the entity‘ s business 了解被审计单位情况 h+Y>\Cxg
25.assess material misstatement risks评估重大错报风险 7c8`D;A-K
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ((M>To_l
27.a general knowledge of ————- 初步了解―――的情况 V5gr-^E
28.a more knowledge of—————— 进一步了解的情况 x+v&3YF
29.the prior year‘s working papers 以前年度工作底稿 t_+owiF)M
30.minutes of meeting 会议纪要 9U3 .=J
31.business risks 经营风险 9<o*aFgCa
32.appropriateness 适当性 7Dw.9EQ
33.accounting estimate 会计估计 \y+^r|IL
34.management representations 管理层声明 Z:diM$Z?7
35.going concern assumption 持续经营假设 kV4L4yE
36.audit plan 审计计划 _>3#dk
37.significant audit areas 重点审计领域 ,[3}t%Da
38.error 错误 y2 R\SL,
39.fraud舞弊 m= %KaRI
40.modified or additional procedures 修改或追加审计程序 B7sBO6Z$J
41.misappropriation of assets 侵占资产 2'Raj'2S4
42.transactions without substance 虚假交易 a%`L+b5-$
43.unusual pressures 异常压力 {U4{v=,!I
44.the suspected noncompliance 涉嫌存在违法行为 &PX!'%X68h
45.materialiy 重要性 I:1Pz|$`
46.exceed the materiality level 超过重要性水平 w=^~M[%w
47.approach the materiality level 接近重要性水平 ,l.+$G
48.an acceptably low level 可接受水平 [7 t
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 -h=wLYl@0i
50.misstatements or omissions 错报或漏报 5UX- Qqr
51.aggregate 总计 Nw%^Gs<~
52.subsequent events 期后事项 7/K'nA
53.adjust the financial statements 调整财务报表 |nU%H=Rs/
54.perform additional audit procedures 实施追加的审计程序 V0n8fez
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55.audit risk 审计风险 ($gmN 4
56.detection risk 检查风险 8C*xrg#g:
57.inappropriate audit opinion 不适当的审计意见 !j3Xzn9
58.material misstatement 重大的错报 "V5_B^Gzb]
59.tolerable misstatement 可容忍错报 @c
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60.the acceptable level of detection risk 可接受的检查风险 uWi pjxS
61.assessed level of material misstatement risk 重大错报风险的评估水平 {fY(zHC
62.simall business 小规模企业 5@n|uJA
63.accounting system 会计系统 65tsJ"a<
64.test of control 控制测试 _>^Y0C[?5
65.walk-through test 穿行测试 5i'KGL
66.communication 沟通 =6N=5JePB
67.flow chart 流程图 dP"cm0
68.reperformance of internal control 重新执行 OaY]}4tI$
69.audit evidence 审计证据 Sg13Dp@x
70.substantive procedures 实质性程序 3wQ\L=
71.assertions 认定 s !II}'Je
72.esistence 存在 -6^Ee?"
73.occurrence 发生 21] K7
74.completeness 完整性 <~e*YrJ?-
75.rights and obligations 权利和义务 :Ye~I;"8
76.valuation and allocation 计价和分摊 !e~d,
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77.cutoff 截止 .~a8\6
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78.accuracy 准确性 $4k
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79.classification 分类 \*pS4vy5x
80.inspection 检查 B)dd6R>8
81.supervision of counting 监盘 c~d*SDca
82.observation 观察 wkp$/IZKMj
83.confirmation 函证
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84.computation 计算 )=5
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85.analytical procedures 分析程序 8jiBLZkRf
86.vouch 核对 e.(RhajB
87.trace 追查 1uzK(j8w
88.audit sampling 审计抽样 @JOsG-VW~
89.error 误差 $U2Jq@G*
90.expected error 预期误差 -*2b/=$u
91.population 总体 V1A7hRjxvG
92.sampling risk 抽样风险 C*Qx
93.non- sampling risk 非抽样风险 GT3}'`f B
94.sampling unit 抽样单位 tq*{Hil>P`
95.statistical sampling 统计抽样 d8WEsQ+)A
96.tolerable error 可容忍误差 9gZS)MZ
97.the risk of under reliance 信赖不足风险 v4\
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98.the risk of over reliance 信赖过度风险 MW0CqMi]T
99.the risk of incorrect rejection 误拒风险 :4pO/I
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100. the risk of incorrect acceptance 误受风险 @Q
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101.working trial balance 试算平衡表 9~ifST\
102.index and cross-referencing 索引和交叉索引 F^!mgU X
103.cash receipt 现金收入 D:(h^R0;
104.cash disbursement 现金支出 MN>U jF
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105.bank statement 银行对账单 >_X(
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106.bank reconciliation 银行存款余额调节表 }-vP~I
107.balance sheet date 资产负债表日 ul"Z%
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108.net realizable value 可变现净值 D~TK'&