1.audit 审计 O:rfDO
2.attestation S},Cz
鉴证 g)$KN,gGuO
3.credibility k\SqDmv
可信赖程度 QP50.P5g
4.audit of financial statements 财务报表审计 j[\:#/J
5.agreed-upon procedures 执行商定程序 `w>D6K+
6.high levels of assurance 高水平保证 Z+6WG
7.compilation 编制 "HqmS
8.reliability 可靠性 >2),HZp^I
9.relevance 相关性 oidK_mU9q
10.professional skepticism 职业谨慎 P/WGB~NH
11.objectivity 客观性 S~fP$L5
12. professional competence 专业胜任能力 ~&ns?z>x
13.Senior/CPA-in-charge 项目经理 DHeZi3&i
14.audit engagement letter 业务约定书 C%E~9_w
15.recurring audit 连续审计 ^`SEmYb;
16.the client 委托人 Srmr`[i
17.change CPA 更换注册会计师 1##@'L|u
18.the existing CPA 现任注册会计师 Qt>kythi
19.the successor CPA 后任注册会计师 CC3i@
20.the preceding CPA前任注册会计师 <
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21.issue the audit report 出具审计报告 SKNHLE}
22.expert 专家 k}nGgd6XD
23.the board of directors 董事会 -
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24.knowledge of the entity‘ s business 了解被审计单位情况 `\"<%CCe
25.assess material misstatement risks评估重大错报风险 <{;'0> ToM
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 r9M3rj]
27.a general knowledge of ————- 初步了解―――的情况 3 !sZA?q
28.a more knowledge of—————— 进一步了解的情况 c1FSQ
m81
29.the prior year‘s working papers 以前年度工作底稿 )l
m7ly8a|
30.minutes of meeting 会议纪要 c C) <Y#1
31.business risks 经营风险 n<FUaR>q}
32.appropriateness 适当性 Asuu
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33.accounting estimate 会计估计 Zon7G6s9`
34.management representations 管理层声明 #tsP
35.going concern assumption 持续经营假设 MxX)&327
36.audit plan 审计计划 toD!RE
37.significant audit areas 重点审计领域 "O$WfpKX
38.error 错误 "'Gq4<&y
39.fraud舞弊 XI$W
40.modified or additional procedures 修改或追加审计程序 pnx^a}|px
41.misappropriation of assets 侵占资产 g
n.)_
42.transactions without substance 虚假交易 wxJ"{(;
43.unusual pressures 异常压力 @mg5vt!$`
44.the suspected noncompliance 涉嫌存在违法行为 $'d,X@}8
45.materialiy 重要性 m*iSW]&
46.exceed the materiality level 超过重要性水平 $39TP@?:Z)
47.approach the materiality level 接近重要性水平 CXz9bhn<4
48.an acceptably low level 可接受水平 1/ j>|
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 bYem0hzOe
50.misstatements or omissions 错报或漏报 Glx{Zu=
51.aggregate 总计 iI'ib-d
52.subsequent events 期后事项 0i8\Lu6
53.adjust the financial statements 调整财务报表 VFnxj52<
54.perform additional audit procedures 实施追加的审计程序 9+<A7PM1T
55.audit risk 审计风险 Df2$2VU
56.detection risk 检查风险 Ny`SE\B+/
57.inappropriate audit opinion 不适当的审计意见 P<[)
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58.material misstatement 重大的错报 1lA? 5:
59.tolerable misstatement 可容忍错报 D_ej%QtB@
60.the acceptable level of detection risk 可接受的检查风险 ]xb2W~
61.assessed level of material misstatement risk 重大错报风险的评估水平 #fx"tx6
62.simall business 小规模企业 Ywt9^M|z;
63.accounting system 会计系统 Vx5fQ mx
64.test of control 控制测试 Uh1UZ
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65.walk-through test 穿行测试 KX!/n`
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66.communication 沟通 n[i:$! ,
67.flow chart 流程图 qJl DQc-
68.reperformance of internal control 重新执行 "9hD4R
69.audit evidence 审计证据 k[<i+C";
70.substantive procedures 实质性程序 Cl&)#
71.assertions 认定 &jg>X+;
72.esistence 存在 ~@ <o-|#
73.occurrence 发生 8~.8"gQ
74.completeness 完整性 b 5K"lPr
75.rights and obligations 权利和义务 fh1-]$z`~
76.valuation and allocation 计价和分摊 9|@5eN:N
77.cutoff 截止 &F[N$6:v
78.accuracy 准确性 cR55,DR,#W
79.classification 分类 [;-;{
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80.inspection 检查 bYhG`1,$-a
81.supervision of counting 监盘 m`xYd
82.observation 观察 Q=[ IO,f
83.confirmation 函证 &"Cy&[
84.computation 计算 @'hkU$N)
85.analytical procedures 分析程序 0/z$W.!
86.vouch 核对 *YQXxIIq
87.trace 追查 XS&;8 PO
88.audit sampling 审计抽样 cL#z
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89.error 误差 $6r>
Tc](
90.expected error 预期误差 pR`nQM-D
91.population 总体 &K=)YpT
92.sampling risk 抽样风险 ?wIEXKI
93.non- sampling risk 非抽样风险 wJgGw5
94.sampling unit 抽样单位 0d~?|Nv -
95.statistical sampling 统计抽样 ,ag*
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96.tolerable error 可容忍误差 $kR%G{j 4
97.the risk of under reliance 信赖不足风险 hQL@q7tUr
98.the risk of over reliance 信赖过度风险 jzi^OI7
99.the risk of incorrect rejection 误拒风险 M#8_Qbvfk
100. the risk of incorrect acceptance 误受风险 o:as}7/^
101.working trial balance 试算平衡表 Pu BE=9,
102.index and cross-referencing 索引和交叉索引 4QiV@#o:
103.cash receipt 现金收入 Pum&