1.audit 审计 XDcA&cM}p
2.attestation "J(W)\
鉴证 ej9|Y5D"S
3.credibility s`Z'5J;S
可信赖程度 d0MF\yxh
4.audit of financial statements 财务报表审计 ZAcH`r*
5.agreed-upon procedures 执行商定程序 [$[1|r
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6.high levels of assurance 高水平保证 xU_Dg56z'&
7.compilation 编制 HHU0Nku@ho
8.reliability 可靠性 FqT2+VO~
9.relevance 相关性 #\X="'/
10.professional skepticism 职业谨慎 qS{E+) P
11.objectivity 客观性 vsL)E:0
12. professional competence 专业胜任能力 6 (@U+`
13.Senior/CPA-in-charge 项目经理 )r^)e4UI
14.audit engagement letter 业务约定书 e;ej/)no`
15.recurring audit 连续审计 Hp!c\z;
16.the client 委托人 Y4.t :Uzr
17.change CPA 更换注册会计师 <>tQa5;
18.the existing CPA 现任注册会计师 h<8.0
19.the successor CPA 后任注册会计师 Bw;LGEHi|
20.the preceding CPA前任注册会计师 Ug1n4X3FKn
21.issue the audit report 出具审计报告 L 2k?Pl
22.expert 专家 ,J63?EQ3
23.the board of directors 董事会 =A< Fcl\Rz
24.knowledge of the entity‘ s business 了解被审计单位情况 ExDv7St1(k
25.assess material misstatement risks评估重大错报风险 &>]c"?C*
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 uO,9h0y0W
27.a general knowledge of ————- 初步了解―――的情况 9X- w5$<
28.a more knowledge of—————— 进一步了解的情况 [%`L sY
29.the prior year‘s working papers 以前年度工作底稿 B"rfR_B2M#
30.minutes of meeting 会议纪要 2GRdfX
31.business risks 经营风险 ySEhi_)9^
32.appropriateness 适当性 8r46Wr7Q
33.accounting estimate 会计估计 i G%h-
34.management representations 管理层声明 QSxR@hC
35.going concern assumption 持续经营假设 yaD_c;
36.audit plan 审计计划 <*4BT}r,^2
37.significant audit areas 重点审计领域 wVms"U.
38.error 错误 Gec?
39.fraud舞弊 7\?0d!
40.modified or additional procedures 修改或追加审计程序 QxaW
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41.misappropriation of assets 侵占资产 CC<(V{Png
42.transactions without substance 虚假交易 ?Dr K2;q
43.unusual pressures 异常压力 RMfKM!
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44.the suspected noncompliance 涉嫌存在违法行为 X5hamkM*m
45.materialiy 重要性 qij<XNZU"&
46.exceed the materiality level 超过重要性水平 i:coNK)4
47.approach the materiality level 接近重要性水平 Pzl2X@{ %
48.an acceptably low level 可接受水平 qlJzXq{|`
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 } qf=5v
50.misstatements or omissions 错报或漏报 |pA
51.aggregate 总计 ;`f14Fb
52.subsequent events 期后事项 knsTy0]
53.adjust the financial statements 调整财务报表 WX9ABh& 5
54.perform additional audit procedures 实施追加的审计程序 bz1+AJG
55.audit risk 审计风险 Mt93YD-2+
56.detection risk 检查风险 v,VCbmc
57.inappropriate audit opinion 不适当的审计意见 +6$ |No
58.material misstatement 重大的错报 aGR!T{`
59.tolerable misstatement 可容忍错报 8NJxtT~0c~
60.the acceptable level of detection risk 可接受的检查风险 Ac2,A>
61.assessed level of material misstatement risk 重大错报风险的评估水平 qZS]eQW.
62.simall business 小规模企业 KDX1_r=Y
63.accounting system 会计系统 ruKm_j#J
64.test of control 控制测试 Q,f~7IVX
65.walk-through test 穿行测试 DQ86(4e*g#
66.communication 沟通 Sl!#!FGI
67.flow chart 流程图 %\|9_=9Wn
68.reperformance of internal control 重新执行 +'lj\_n
69.audit evidence 审计证据 w I7iE4\vz
70.substantive procedures 实质性程序 26&$vgO~:
71.assertions 认定 @|jLw($Ly
72.esistence 存在 I+4#LR3;
73.occurrence 发生 ZgzjRa++
74.completeness 完整性 fVXZfq6
75.rights and obligations 权利和义务 y$Rr,]L
76.valuation and allocation 计价和分摊 ~fV\
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77.cutoff 截止 !'jZ
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78.accuracy 准确性 WP5QA8`3
79.classification 分类 8nj^x?bn
80.inspection 检查 ?DwI
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81.supervision of counting 监盘 Vx<`6uv
82.observation 观察 4*D'zJsJ
83.confirmation 函证 {PTB]D'
84.computation 计算 <?&Y_
85.analytical procedures 分析程序 Y_gMoo
86.vouch 核对 )9]DJ!]&Q"
87.trace 追查 s<XAH7?0
88.audit sampling 审计抽样 q9h3/uTv
89.error 误差 x%!Ea{s
90.expected error 预期误差 O?=YY@j
91.population 总体 ?^Q8#Y^M
92.sampling risk 抽样风险 VK]cZ%)
93.non- sampling risk 非抽样风险 X>la!}sV
94.sampling unit 抽样单位 nqFJNK]a
95.statistical sampling 统计抽样 Xv&&U@7
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 0ap_tCY
98.the risk of over reliance 信赖过度风险 $0mR_pA\fW
99.the risk of incorrect rejection 误拒风险 z]%c6ty
100. the risk of incorrect acceptance 误受风险 k Xg&}n
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101.working trial balance 试算平衡表 \`:nmFO(9
102.index and cross-referencing 索引和交叉索引 6L!/#d0
103.cash receipt 现金收入 n6xJ
104.cash disbursement 现金支出 B@ xjwBUk
105.bank statement 银行对账单 $SOFq+-T
106.bank reconciliation 银行存款余额调节表 ixY[ HDPq
107.balance sheet date 资产负债表日 mp:xR ^5c
108.net realizable value 可变现净值 @PZ{(
109.storeroom 仓库 8)o%0#;0B
110.sale invoice 销售发票 CiNOGSlDj
111.price list 价目表 WR<?_X_
112.positive confirmation request 积极式询证函 )yt_i'D}
113.negative confirmation request 消极式询证函 dHsI<