1.audit 审计 t2_ pwd*B
2.attestation c.{t +OR
鉴证 YgR}y+q^6
3.credibility e\95X{_'
可信赖程度 ,/Al'
4.audit of financial statements 财务报表审计 A s
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5.agreed-upon procedures 执行商定程序 E5Zxp3 N
6.high levels of assurance 高水平保证 _)a! g-Do7
7.compilation 编制 F x3 X
8.reliability 可靠性 r 3FUddF'
9.relevance 相关性 uG Y(`
10.professional skepticism 职业谨慎 $TY 1'#1U;
11.objectivity 客观性 PM8*/4Cu.5
12. professional competence 专业胜任能力 |0$7{nQ
13.Senior/CPA-in-charge 项目经理 w\%AR1,rs
14.audit engagement letter 业务约定书 M d.^r5r
15.recurring audit 连续审计 "VgPaz#
16.the client 委托人 <o: O<p@6
17.change CPA 更换注册会计师 /c!@ H(^)
18.the existing CPA 现任注册会计师 |wkUnn4UB8
19.the successor CPA 后任注册会计师 Ocf :73t
20.the preceding CPA前任注册会计师 RN ~pC
21.issue the audit report 出具审计报告 "7}e~*bM?`
22.expert 专家 ;dqu ld+q
23.the board of directors 董事会 #<8 1`%
24.knowledge of the entity‘ s business 了解被审计单位情况 fK10{>E1
25.assess material misstatement risks评估重大错报风险 @XN *H- |
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 cL^r^kL("
27.a general knowledge of ————- 初步了解―――的情况 D[Kq`
28.a more knowledge of—————— 进一步了解的情况 .2x`Fj;o1
29.the prior year‘s working papers 以前年度工作底稿 m/p:W/0L
30.minutes of meeting 会议纪要 J{r3y&:
31.business risks 经营风险 6fV;V:1 {
32.appropriateness 适当性 z w}Wm4OH
33.accounting estimate 会计估计 qs3V2lvYw{
34.management representations 管理层声明 xi}3)5
35.going concern assumption 持续经营假设 +qee8QH
36.audit plan 审计计划 i _YJq;(
37.significant audit areas 重点审计领域 I9hZ&ed16
38.error 错误 @%
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39.fraud舞弊 J?oEzf;M
40.modified or additional procedures 修改或追加审计程序 >"<<hjKJ
41.misappropriation of assets 侵占资产 !Nx'4N`&l
42.transactions without substance 虚假交易 gh<2i\})'
43.unusual pressures 异常压力 A k+MR EG
44.the suspected noncompliance 涉嫌存在违法行为 =S< E[D{V`
45.materialiy 重要性 XpT+xv1` ;
46.exceed the materiality level 超过重要性水平 A ^X 1
47.approach the materiality level 接近重要性水平 >{ .|Ng4K
48.an acceptably low level 可接受水平 vxl!`$Pi
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 JqP~2,T
50.misstatements or omissions 错报或漏报 H57w zG{xG
51.aggregate 总计 gi
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52.subsequent events 期后事项 ^$~&e :{
53.adjust the financial statements 调整财务报表 , `U'q|b
54.perform additional audit procedures 实施追加的审计程序 ANlzF& K
55.audit risk 审计风险 2'7)D}
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56.detection risk 检查风险 ^wMZG'/
57.inappropriate audit opinion 不适当的审计意见 iE* Y@E5x0
58.material misstatement 重大的错报 _g% h:G&^
59.tolerable misstatement 可容忍错报 >36>{b<'$*
60.the acceptable level of detection risk 可接受的检查风险 gF~#M1!!
61.assessed level of material misstatement risk 重大错报风险的评估水平 "q3W& @
62.simall business 小规模企业 3\H0Nkubts
63.accounting system 会计系统 !xz{X ?
64.test of control 控制测试 `+ 5,=S
65.walk-through test 穿行测试 fB`7f
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66.communication 沟通 p$}1V2h;
67.flow chart 流程图 \><v1x>;
68.reperformance of internal control 重新执行 i1DJ0xC]
69.audit evidence 审计证据 9 $ Ud\
70.substantive procedures 实质性程序 M1 _1(LSU
71.assertions 认定 d/l>~%bR
72.esistence 存在 cp L '
73.occurrence 发生 BB3wG*q
74.completeness 完整性 CNrK]+>
75.rights and obligations 权利和义务 ]C5/-J,F
76.valuation and allocation 计价和分摊 'FwNQz zt
77.cutoff 截止 C0[ Z>$
78.accuracy 准确性 xF7q9'/F
79.classification 分类 i~uoK7o|G
80.inspection 检查 f e+2 U|y
81.supervision of counting 监盘 =O'>H](Q
82.observation 观察 6 i'kc3w
83.confirmation 函证 1LonYAHF
84.computation 计算 M:cW/&ZJ
85.analytical procedures 分析程序 u8Oo@xf0Fr
86.vouch 核对 TUM7(-,9
87.trace 追查 {O
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88.audit sampling 审计抽样 E2yL9]K2
89.error 误差 @%4tWE
90.expected error 预期误差 X$9
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91.population 总体 +~!\;71:f
92.sampling risk 抽样风险 xOBzT&
93.non- sampling risk 非抽样风险 H* vd
94.sampling unit 抽样单位 OE5JA8/H
95.statistical sampling 统计抽样 qZ rv2dT
96.tolerable error 可容忍误差 ;*q
97.the risk of under reliance 信赖不足风险 q+cx.Rc#
98.the risk of over reliance 信赖过度风险 lWWy|r'il
99.the risk of incorrect rejection 误拒风险 %tT=q ^%5
100. the risk of incorrect acceptance 误受风险 GOj<>h}r
101.working trial balance 试算平衡表 y4`uU1=
102.index and cross-referencing 索引和交叉索引 >SaT?k1E
103.cash receipt 现金收入 A
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104.cash disbursement 现金支出 zj UT:#(k
105.bank statement 银行对账单 (sL!nRw
106.bank reconciliation 银行存款余额调节表 ^^{7`X
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107.balance sheet date 资产负债表日 _l$X
