1.audit 审计 OmK4
\_.
2.attestation i r'C(zD=
鉴证 r8!pk~R5]
3.credibility - P"
可信赖程度 9M;Y$Z
4.audit of financial statements 财务报表审计 @=
=)
5.agreed-upon procedures 执行商定程序 U9*< dR
6.high levels of assurance 高水平保证 !6z{~Z:
7.compilation 编制 S]Di1E^r;_
8.reliability 可靠性 z@ `u$D$n
9.relevance 相关性 Mvp|S.
10.professional skepticism 职业谨慎 AX
Q.E$1g
11.objectivity 客观性 \Lg4 Cx
12. professional competence 专业胜任能力 EEo I|
13.Senior/CPA-in-charge 项目经理 Se37-
14.audit engagement letter 业务约定书 JT~Dr KI_
15.recurring audit 连续审计 WF_QhKW|k
16.the client 委托人 Ix<!0!
vk
17.change CPA 更换注册会计师 l ?YO!$
18.the existing CPA 现任注册会计师 tR2%oT>h
19.the successor CPA 后任注册会计师 /0$405
20.the preceding CPA前任注册会计师 u:6R|%1fNn
21.issue the audit report 出具审计报告 I?Z"YR+MQ
22.expert 专家 TP~1-(M)}
23.the board of directors 董事会 c=QN!n:
24.knowledge of the entity‘ s business 了解被审计单位情况 $o9@ ?2
25.assess material misstatement risks评估重大错报风险 t;-F]
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 q~Al[`K
27.a general knowledge of ————- 初步了解―――的情况 bTZ.y.sI
28.a more knowledge of—————— 进一步了解的情况 MmePhHf
29.the prior year‘s working papers 以前年度工作底稿 4%|r$E/TQ
30.minutes of meeting 会议纪要 71ab&V il
31.business risks 经营风险 P2|+7D:
32.appropriateness 适当性 YU!s;h
33.accounting estimate 会计估计 E@#<p-@~
34.management representations 管理层声明 p )]x,F
35.going concern assumption 持续经营假设 -t>"s'kv
36.audit plan 审计计划 #!%zf{(C+
37.significant audit areas 重点审计领域 2;J\Z=7
38.error 错误 EJQT\c
39.fraud舞弊 3 TTQff
40.modified or additional procedures 修改或追加审计程序 "WO0rh`
41.misappropriation of assets 侵占资产 wZW\r!Us
42.transactions without substance 虚假交易 ~jmI`X/
43.unusual pressures 异常压力 {E7STLQ_%
44.the suspected noncompliance 涉嫌存在违法行为 >3&V"^r(|
45.materialiy 重要性 [N}QCy
46.exceed the materiality level 超过重要性水平 m{~L Fhhd1
47.approach the materiality level 接近重要性水平 12_7UWZ"
48.an acceptably low level 可接受水平 g+c%J#F=
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 b`,Sd.2=('
50.misstatements or omissions 错报或漏报 &-X51O C
51.aggregate 总计 065 =I+Vo
52.subsequent events 期后事项 T
eO'E<@
53.adjust the financial statements 调整财务报表 9?~6{!m_9
54.perform additional audit procedures 实施追加的审计程序 z|Yt|W
55.audit risk 审计风险 ;sq xFF@
56.detection risk 检查风险 N
7Y X
57.inappropriate audit opinion 不适当的审计意见 Y(2Z<d
58.material misstatement 重大的错报 t5u#[*
59.tolerable misstatement 可容忍错报 zjSl;ru
60.the acceptable level of detection risk 可接受的检查风险 s.n:;8RibP
61.assessed level of material misstatement risk 重大错报风险的评估水平 +dRRMyxe4
62.simall business 小规模企业 E*fa&G~s )
63.accounting system 会计系统 o^//|]H3Y
64.test of control 控制测试 j]]5&u/l
65.walk-through test 穿行测试 1<MJ3"60
66.communication 沟通 {6wXDZxv
67.flow chart 流程图 6A}tA$*s7
68.reperformance of internal control 重新执行 Z,81L3#6
69.audit evidence 审计证据 V0&7MY *
70.substantive procedures 实质性程序 ,8d&uR}x
71.assertions 认定 z"QXPIXPk
72.esistence 存在
2Vu?Y
73.occurrence 发生 ! hEZV&y
74.completeness 完整性 "a33m:]J
75.rights and obligations 权利和义务 qPWf=s7!
76.valuation and allocation 计价和分摊 }[MkJ21!
77.cutoff 截止 ]=I2:Rb
78.accuracy 准确性 q5@Nd3~h
79.classification 分类 >!{8)ti
80.inspection 检查 ^tWSu?9
81.supervision of counting 监盘 W
1t_P&i
82.observation 观察 V[kn'QkWv
83.confirmation 函证 81(\8#./
84.computation 计算 PMW@xk^<Y
85.analytical procedures 分析程序 E|SmvIV-
86.vouch 核对 p9mGiK4!
87.trace 追查 w'VuC82SZ
88.audit sampling 审计抽样 4xg1[Z%:
89.error 误差 ~ _tK.m3
90.expected error 预期误差 !|]k2=+I
91.population 总体 8*&73cp
92.sampling risk 抽样风险 ;C
,
g6{
93.non- sampling risk 非抽样风险 es\
qnq
94.sampling unit 抽样单位 jsr)
95.statistical sampling 统计抽样 mqUDve(
96.tolerable error 可容忍误差 e^\#DDm
97.the risk of under reliance 信赖不足风险 ,#
.12Q!
98.the risk of over reliance 信赖过度风险 rg]b$tL~
99.the risk of incorrect rejection 误拒风险 ;X0uA?
100. the risk of incorrect acceptance 误受风险 N2k{@DY
101.working trial balance 试算平衡表 f~TkU\Rh
102.index and cross-referencing 索引和交叉索引 :,R>e}lM
103.cash receipt 现金收入 MPyDG"B *
104.cash disbursement 现金支出 Eb63O
105.bank statement 银行对账单 WX
_g
106.bank reconciliation 银行存款余额调节表
U2vb&Qu/
107.balance sheet date 资产负债表日 (b&Z\?"
108.net realizable value 可变现净值 R\#5;W^
109.storeroom 仓库 r<