1.audit 审计 T+^Sa
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2.attestation v%$l(
鉴证 p>,D F9W`
3.credibility
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可信赖程度 ;*'I&
4.audit of financial statements 财务报表审计 2Z(t/Zp>
5.agreed-upon procedures 执行商定程序 el U %Z9
6.high levels of assurance 高水平保证 v
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7.compilation 编制 Nyt*mbd5
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8.reliability 可靠性 XD?Lu
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9.relevance 相关性 ,,H;2xYf
10.professional skepticism 职业谨慎 ep~+]7\
11.objectivity 客观性 d5NE:%K
12. professional competence 专业胜任能力 <THwl/a
13.Senior/CPA-in-charge 项目经理 fP:]s@$
14.audit engagement letter 业务约定书 p
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15.recurring audit 连续审计 whYk"N
16.the client 委托人 %%|p J%}Q>
17.change CPA 更换注册会计师 =/}Rnl+c
18.the existing CPA 现任注册会计师 T ay226
19.the successor CPA 后任注册会计师 8o[gzW:Q)U
20.the preceding CPA前任注册会计师 V@]SKbK}wN
21.issue the audit report 出具审计报告 TFG?
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22.expert 专家 :-O$rm
23.the board of directors 董事会 hP8w3gl_
24.knowledge of the entity‘ s business 了解被审计单位情况 ia3Q1 9r
25.assess material misstatement risks评估重大错报风险 `-%dHvB^R
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 c&1_lI,tH
27.a general knowledge of ————- 初步了解―――的情况 ^\g.iuE
28.a more knowledge of—————— 进一步了解的情况 w+"E{#N
29.the prior year‘s working papers 以前年度工作底稿 '$Z@oCY#
30.minutes of meeting 会议纪要 YzQ(\._s
31.business risks 经营风险 KAXjvZN1
32.appropriateness 适当性 w,X)g{^T
33.accounting estimate 会计估计 )Nqx=ms[(!
34.management representations 管理层声明 \#JXch
35.going concern assumption 持续经营假设 <p
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36.audit plan 审计计划 1TX3/]:
37.significant audit areas 重点审计领域 U#[T!E
38.error 错误 0ETT@/)]z
39.fraud舞弊 ?A;RTM
40.modified or additional procedures 修改或追加审计程序 k-a1^K3
41.misappropriation of assets 侵占资产 w_o+;B|I
42.transactions without substance 虚假交易 V,rR*a&p
43.unusual pressures 异常压力 C[<{>fl)
44.the suspected noncompliance 涉嫌存在违法行为 b+q'xnA=>
45.materialiy 重要性 :!l.ze{F
46.exceed the materiality level 超过重要性水平 Y[vP]7-
47.approach the materiality level 接近重要性水平 ]Tb?z&
48.an acceptably low level 可接受水平 T[^&ZS]s
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 :-#7j}
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50.misstatements or omissions 错报或漏报 "=n%L +6
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51.aggregate 总计 BKO^ux%
52.subsequent events 期后事项 5L<A7^j
53.adjust the financial statements 调整财务报表 8\9W:D@"x
54.perform additional audit procedures 实施追加的审计程序 "
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55.audit risk 审计风险 FX9W Xb4w
56.detection risk 检查风险 ViyG%Sm
57.inappropriate audit opinion 不适当的审计意见 IJKdVb~
58.material misstatement 重大的错报 `),U+
59.tolerable misstatement 可容忍错报 Ym"^Ds}
60.the acceptable level of detection risk 可接受的检查风险 0FE_><e
61.assessed level of material misstatement risk 重大错报风险的评估水平 "=+i~N#Sc
62.simall business 小规模企业 xjF>AAM_Px
63.accounting system 会计系统 GFE
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64.test of control 控制测试 J zFR9DEt
65.walk-through test 穿行测试 6W
66.communication 沟通 @YRy)+
67.flow chart 流程图 gx^_bHh
68.reperformance of internal control 重新执行 cAGM|%
69.audit evidence 审计证据 S&-F(#CF^
70.substantive procedures 实质性程序 #g@4c3um|
71.assertions 认定 o3\^9-jmp
72.esistence 存在 |A,.mOT
73.occurrence 发生 O"|d~VQ
74.completeness 完整性 =jh^mD&'
75.rights and obligations 权利和义务 suIYfjh
76.valuation and allocation 计价和分摊 T%9t8?I
77.cutoff 截止 8+7*> FD)1
78.accuracy 准确性 !5h-$;
79.classification 分类 & ^1 b]f
80.inspection 检查 ~N}Zr$D
81.supervision of counting 监盘 :-U&_%#w
82.observation 观察 G5OGyQp
83.confirmation 函证 7O%^4D
84.computation 计算 K:qc
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85.analytical procedures 分析程序 ^8bc<c:P
86.vouch 核对 z79oj\&[
87.trace 追查 55TFBDc
88.audit sampling 审计抽样 ZwY mR=
89.error 误差 6Y6t.j0vN.
90.expected error 预期误差 gBWr)R
91.population 总体 p ^TCr<=
92.sampling risk 抽样风险 J#j3?qrxu
93.non- sampling risk 非抽样风险 _<2{8>EVf
94.sampling unit 抽样单位 GutiqVP:B
95.statistical sampling 统计抽样 v9,cL.0&
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 uVhzJu.
98.the risk of over reliance 信赖过度风险 |"KdW#.x
99.the risk of incorrect rejection 误拒风险 -Jv3D$f]a
100. the risk of incorrect acceptance 误受风险 dT&u}o3X
101.working trial balance 试算平衡表 %jf|efxo
102.index and cross-referencing 索引和交叉索引 i"Hc( lg
103.cash receipt 现金收入 .waj.9&[l
104.cash disbursement 现金支出 %dr*dA'
105.bank statement 银行对账单 P0_Ymn=&