1.audit 审计 ?Z]}G
2.attestation sm}v0V.Js
鉴证 4j)Y>
3.credibility 3vOI=ar=L~
可信赖程度 )%C482GO-
4.audit of financial statements 财务报表审计 -,96Qg4vI
5.agreed-upon procedures 执行商定程序 @
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6.high levels of assurance 高水平保证 BoP%f'0N
7.compilation 编制 "Q+'lA[}
8.reliability 可靠性 C^r 3r6
9.relevance 相关性 #l-
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10.professional skepticism 职业谨慎 h
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11.objectivity 客观性 &I?1(t~hT
12. professional competence 专业胜任能力 gsc*![N
13.Senior/CPA-in-charge 项目经理 ~@z5Ld3xz
14.audit engagement letter 业务约定书 p&_a kQj
15.recurring audit 连续审计 <HG~
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16.the client 委托人 XFmnZpqXH
17.change CPA 更换注册会计师 uGJeQ
18.the existing CPA 现任注册会计师 .F)b9d[?
19.the successor CPA 后任注册会计师 YFLWkdqAY
20.the preceding CPA前任注册会计师 U%_a@&<
21.issue the audit report 出具审计报告 _Ux>BJmP
22.expert 专家 6%ID*
23.the board of directors 董事会 e?L$RY,7
24.knowledge of the entity‘ s business 了解被审计单位情况 ,y2ur 2
25.assess material misstatement risks评估重大错报风险 .Rc&EO
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 u!nt0hS
27.a general knowledge of ————- 初步了解―――的情况 4cJ7.Pez
28.a more knowledge of—————— 进一步了解的情况 +U+c]Xgt
29.the prior year‘s working papers 以前年度工作底稿 "C=HBJdYB5
30.minutes of meeting 会议纪要 /D 8cJgH-
31.business risks 经营风险 "6pjkEt4
32.appropriateness 适当性 C-_u; NEu
33.accounting estimate 会计估计 d2.eDEOsC
34.management representations 管理层声明 ` M4;aN
35.going concern assumption 持续经营假设 4pq >R
36.audit plan 审计计划 V85a{OBm,8
37.significant audit areas 重点审计领域 fylW)W4C
38.error 错误 $F G4wA
39.fraud舞弊 vn0XXuquzC
40.modified or additional procedures 修改或追加审计程序 AGCqJ8`|T
41.misappropriation of assets 侵占资产 G~4 ^`[elB
42.transactions without substance 虚假交易 wC=IN
43.unusual pressures 异常压力 ,)GCg@7B
44.the suspected noncompliance 涉嫌存在违法行为 jKI+-s
45.materialiy 重要性 9z_Gf]J~
46.exceed the materiality level 超过重要性水平 ,3GM'e{hV
47.approach the materiality level 接近重要性水平 &r DOqj
48.an acceptably low level 可接受水平 +#Ov9b
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 _V:D7\Gs
50.misstatements or omissions 错报或漏报 M?$-u
51.aggregate 总计 P).
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52.subsequent events 期后事项 l*'jqR')h^
53.adjust the financial statements 调整财务报表 ,{8~TVO
54.perform additional audit procedures 实施追加的审计程序 {%S1x{U}W-
55.audit risk 审计风险 rIge6A>I
56.detection risk 检查风险 uaJ5'*
57.inappropriate audit opinion 不适当的审计意见 z0g]nYN%
58.material misstatement 重大的错报 1oX"}YY1
59.tolerable misstatement 可容忍错报 |.(o4<nx.
60.the acceptable level of detection risk 可接受的检查风险 v
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61.assessed level of material misstatement risk 重大错报风险的评估水平 "5dh]-m n
62.simall business 小规模企业 lrq !}\aX
63.accounting system 会计系统 VWfrcSZg6M
64.test of control 控制测试 X dB#+"[
65.walk-through test 穿行测试 =nid #<X
66.communication 沟通 zG&
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67.flow chart 流程图 8%`Sx[
68.reperformance of internal control 重新执行 A|Y\Y }
69.audit evidence 审计证据 7qW:^2y
70.substantive procedures 实质性程序 fEQ<L!'
71.assertions 认定 Nob(bD5SpE
72.esistence 存在 G =< KAJ
73.occurrence 发生 Mh_jlgE'd#
74.completeness 完整性 "_#%W
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75.rights and obligations 权利和义务 &]vd7Q.t
76.valuation and allocation 计价和分摊 2N)Ywqvj
77.cutoff 截止 <o?qpW$,>
78.accuracy 准确性 -'q=oTZ
79.classification 分类 _|tg#i|Om
80.inspection 检查 *^.b}K%
81.supervision of counting 监盘 )-jvp8%BK
82.observation 观察 >Q5 SJZ/
83.confirmation 函证 +p<Y)Z(>6
84.computation 计算 *ZaK+ B
85.analytical procedures 分析程序 B0R[f
86.vouch 核对 &G<ZK9Ot}0
87.trace 追查 ^Gd<miw
88.audit sampling 审计抽样 ~}ewna/2
89.error 误差 k+i}U9c"
90.expected error 预期误差 5@Py`
91.population 总体 *VRFs=
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 rSEJ2%iF*
94.sampling unit 抽样单位 "lmiGR*u
95.statistical sampling 统计抽样 qHHWe<}OT
96.tolerable error 可容忍误差 ^?J:eB!
97.the risk of under reliance 信赖不足风险 O^:Pr8|{J
98.the risk of over reliance 信赖过度风险 Rf%ver
99.the risk of incorrect rejection 误拒风险 ~Kb(`Px@
100. the risk of incorrect acceptance 误受风险 d[$1:V
101.working trial balance 试算平衡表 K8ThZY%
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 7<