1.audit 审计 6x(b/`VW
2.attestation ufR>*)_+
鉴证 Z"Hq{?l9
3.credibility T+P{,,a/]
可信赖程度 P;25F
4.audit of financial statements 财务报表审计 2i!R>`
5.agreed-upon procedures 执行商定程序 c/bT5TIEWs
6.high levels of assurance 高水平保证 rjcH[U(
7.compilation 编制 0K.$C~C
8.reliability 可靠性 {`2 0'
9.relevance 相关性 HI D6h!
10.professional skepticism 职业谨慎 dfVI*5[Z
11.objectivity 客观性 W
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12. professional competence 专业胜任能力 /
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13.Senior/CPA-in-charge 项目经理 i=b'_SZ'
14.audit engagement letter 业务约定书 &f 'Lll
15.recurring audit 连续审计 TTj] _R{n
16.the client 委托人 bupW*fD:
17.change CPA 更换注册会计师 oSMIWwg7G
18.the existing CPA 现任注册会计师 av(qV$2
19.the successor CPA 后任注册会计师 }.|a0N 5
20.the preceding CPA前任注册会计师 Lp$&eROFVs
21.issue the audit report 出具审计报告 7SkW!5
22.expert 专家 Y(rQ032s
23.the board of directors 董事会 gPKO-Fsd"
24.knowledge of the entity‘ s business 了解被审计单位情况 lxXF8c>U
25.assess material misstatement risks评估重大错报风险 UVi9}zr
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 r\b$/:y<e
27.a general knowledge of ————- 初步了解―――的情况 nSo.,72
28.a more knowledge of—————— 进一步了解的情况 :k.>H.8+~
29.the prior year‘s working papers 以前年度工作底稿 U/U_q-z]
30.minutes of meeting 会议纪要 E]a,2{&8<
31.business risks 经营风险 &JLKHwi/
32.appropriateness 适当性 mp(:D&M
33.accounting estimate 会计估计
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34.management representations 管理层声明 iuEe#B;!
35.going concern assumption 持续经营假设 '2|mg<Ft
36.audit plan 审计计划 <4?(|Vh[m]
37.significant audit areas 重点审计领域 w{;bvq%lY
38.error 错误 /*S6 /#
39.fraud舞弊 'g)5vI~'
40.modified or additional procedures 修改或追加审计程序 yyVJb3n5:!
41.misappropriation of assets 侵占资产 Jn?ZJZ
42.transactions without substance 虚假交易 aFrZ
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43.unusual pressures 异常压力 }darXtZKkK
44.the suspected noncompliance 涉嫌存在违法行为 V^G+_#@,,
45.materialiy 重要性 u`+kH8#
46.exceed the materiality level 超过重要性水平 "el3mloR8
47.approach the materiality level 接近重要性水平 xWQQX
48.an acceptably low level 可接受水平 yq[CA`zVN
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 +Sv2'& B
50.misstatements or omissions 错报或漏报 2rP!]
51.aggregate 总计 =snJ+yn!
52.subsequent events 期后事项 ~ebm,3?
53.adjust the financial statements 调整财务报表 = p2AK\
54.perform additional audit procedures 实施追加的审计程序 }`$({\^w
55.audit risk 审计风险 ![%:X)?
56.detection risk 检查风险 A:sP%c;
57.inappropriate audit opinion 不适当的审计意见 Z79Y$d>G<E
58.material misstatement 重大的错报 GV)DLHiyxX
59.tolerable misstatement 可容忍错报 rJd-e96
60.the acceptable level of detection risk 可接受的检查风险 c_ 1.
61.assessed level of material misstatement risk 重大错报风险的评估水平 &eg@ZnPn
62.simall business 小规模企业 ~|wh/]{b9
63.accounting system 会计系统 z{>
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64.test of control 控制测试 '! ;Xxe5
65.walk-through test 穿行测试 @q" #.?>s
66.communication 沟通 PTA_erU
67.flow chart 流程图 olDzmy(=W*
68.reperformance of internal control 重新执行 1NlpOVq:)
69.audit evidence 审计证据 NzID[8`
70.substantive procedures 实质性程序 pvqbk2BO
71.assertions 认定 pEGHW;
72.esistence 存在 'khhn6itA
73.occurrence 发生 XlxB%
74.completeness 完整性 VelX+|w
75.rights and obligations 权利和义务 ?0+J"FH# W
76.valuation and allocation 计价和分摊 r<kqs,-~
77.cutoff 截止 +JFE\>O
78.accuracy 准确性 _3Q8R
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79.classification 分类 !Ie={BpzbZ
80.inspection 检查
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81.supervision of counting 监盘 K&vqk/JW1
82.observation 观察 { r8H5X
83.confirmation 函证 )d?L*X~y'
84.computation 计算 tj!~7lo
85.analytical procedures 分析程序 r?n3v[B
86.vouch 核对 xOpCybmc
87.trace 追查 3)py|W%X$
88.audit sampling 审计抽样 Je~Ybh
89.error 误差 ivl_=
90.expected error 预期误差 EtvYIfemr
91.population 总体 G?{uR6s>#
92.sampling risk 抽样风险 v/7i
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93.non- sampling risk 非抽样风险 `OyYo^+D|.
94.sampling unit 抽样单位 yYZ0o.<&T*
95.statistical sampling 统计抽样 uQg&A`4
96.tolerable error 可容忍误差 D~<0CQ3n.
97.the risk of under reliance 信赖不足风险 =_dqoAF
98.the risk of over reliance 信赖过度风险 9"k^:}8.
99.the risk of incorrect rejection 误拒风险 ji|tc9#6
100. the risk of incorrect acceptance 误受风险 wn{DY
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101.working trial balance 试算平衡表 #v4q:&yKf
102.index and cross-referencing 索引和交叉索引 baM@HpMhM
103.cash receipt 现金收入 1:iT#~n
104.cash disbursement 现金支出 3/((7O[
105.bank statement 银行对账单 };;6706a
106.bank reconciliation 银行存款余额调节表 wTY8={p]
107.balance sheet date 资产负债表日 GSu&Z