1.audit 审计 S
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2.attestation Wv9L}@J
鉴证 .p*?g;
3.credibility `m8WLj
可信赖程度 2_6ON
4.audit of financial statements 财务报表审计 qX; F+~
5.agreed-upon procedures 执行商定程序 _ WPt
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6.high levels of assurance 高水平保证 80T2EN:$
7.compilation 编制 kM1N4N7
8.reliability 可靠性 bBXLW}W
9.relevance 相关性 &['x+vL9
10.professional skepticism 职业谨慎 nHH
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11.objectivity 客观性 +Mhk<A[s
12. professional competence 专业胜任能力 nT+ZSr
13.Senior/CPA-in-charge 项目经理 P,a9B2
14.audit engagement letter 业务约定书 _uL[
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15.recurring audit 连续审计 hW/Ve'x[
16.the client 委托人 C^;8M'8z0
17.change CPA 更换注册会计师 m[iQ7/
18.the existing CPA 现任注册会计师 =$L+J O
19.the successor CPA 后任注册会计师 2K
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20.the preceding CPA前任注册会计师 ~tV7yY|zr
21.issue the audit report 出具审计报告 ?G!~&
22.expert 专家 Iz'Et'w8!
23.the board of directors 董事会 EY3F9h3xM|
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 }p
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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 xGbq,~_r
27.a general knowledge of ————- 初步了解―――的情况 q86}'dFw{
28.a more knowledge of—————— 进一步了解的情况 &Td)2Wt
29.the prior year‘s working papers 以前年度工作底稿 '6e4rn{
30.minutes of meeting 会议纪要 %.]#3tW
31.business risks 经营风险 @Tq-3Um
32.appropriateness 适当性 &WL::gy_S
33.accounting estimate 会计估计 ' (X
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34.management representations 管理层声明 /V`SJ"
35.going concern assumption 持续经营假设 '
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36.audit plan 审计计划 SdYbT)y
37.significant audit areas 重点审计领域 [hpkE lE
38.error 错误 {fHY[8su0
39.fraud舞弊 B:0oT
40.modified or additional procedures 修改或追加审计程序 :) -`
41.misappropriation of assets 侵占资产 U{bv|vF
42.transactions without substance 虚假交易 +kEM%z
43.unusual pressures 异常压力 D)DD 6
44.the suspected noncompliance 涉嫌存在违法行为 )"hd"
45.materialiy 重要性 <_Z.fdUA
46.exceed the materiality level 超过重要性水平 |r,})o>
47.approach the materiality level 接近重要性水平 5/i/.
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48.an acceptably low level 可接受水平 $F9w0kz:,*
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 ov H'_'
50.misstatements or omissions 错报或漏报 n}e%c B
51.aggregate 总计 X am8h
52.subsequent events 期后事项 b]Kb ~y|
53.adjust the financial statements 调整财务报表 2#3`[+
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54.perform additional audit procedures 实施追加的审计程序 GYiL}itD=3
55.audit risk 审计风险 r79P|)\
56.detection risk 检查风险 5@
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57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 m[Ihte->
59.tolerable misstatement 可容忍错报 ~<O.Gu&"R
60.the acceptable level of detection risk 可接受的检查风险 OHj>ufwVq
61.assessed level of material misstatement risk 重大错报风险的评估水平 $'_Q@ZBq
62.simall business 小规模企业 w+)wrJTtm
63.accounting system 会计系统 x=L"qC9f/
64.test of control 控制测试 u0sN[<
65.walk-through test 穿行测试 ~n) |
66.communication 沟通 +HRtuRv0T
67.flow chart 流程图 [g<gu~
68.reperformance of internal control 重新执行 z;2& d<h
69.audit evidence 审计证据 vO&X<5?Qc
70.substantive procedures 实质性程序 +J;b3UE#
71.assertions 认定 \v\ONp"
72.esistence 存在 RU'a8j+W
73.occurrence 发生 bma.RCyY<
74.completeness 完整性 &qSf
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75.rights and obligations 权利和义务 DO-M0
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76.valuation and allocation 计价和分摊 "=C~IW
77.cutoff 截止 {jQLr7'
78.accuracy 准确性 s_RK x)w@
79.classification 分类 n7~4*B
80.inspection 检查 C;/ONF
81.supervision of counting 监盘 ((#BU=0iK
82.observation 观察 Qbjm,>H/^
83.confirmation 函证 Z
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84.computation 计算 ~MC5rOA
85.analytical procedures 分析程序 }vOg9/[{
86.vouch 核对 2Q]W
87.trace 追查 ~vA8I#.
88.audit sampling 审计抽样 ^W%F?#ELN2
89.error 误差
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90.expected error 预期误差 $kHXt]fU
91.population 总体 SFtcO
92.sampling risk 抽样风险 1,$"'lKwt
93.non- sampling risk 非抽样风险 Uf7ACv)Dn
94.sampling unit 抽样单位 lfCr`[!E
95.statistical sampling 统计抽样 -zJV(`
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 ~8(Xn2
98.the risk of over reliance 信赖过度风险 -}j(_]t
99.the risk of incorrect rejection 误拒风险 X 5}=|%Y
100. the risk of incorrect acceptance 误受风险 FNOsw\Bo
101.working trial balance 试算平衡表 J1cz
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102.index and cross-referencing 索引和交叉索引 FW;}S9u3
103.cash receipt 现金收入 q "T?
104.cash disbursement 现金支出 f_LXp$n
105.bank statement 银行对账单 09P2<oFLn
106.bank reconciliation 银行存款余额调节表 fH_l2b[-3@
107.balance sheet date 资产负债表日 ._A4:
108.net realizable value 可变现净值 LY)Wwl*wc
109.storeroom 仓库 <P0 P*>M
110.sale invoice 销售发票 FJ!`[.t1AU
111.price list 价目表 L;vglS=l;
112.positive confirmation request 积极式询证函 :%Iv<d<