1.audit 审计 +eUWf{(_
2.attestation Z%4w{T+[
鉴证 Oaj$Z-
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3.credibility 3'jH,17lWV
可信赖程度 OAiSE`
4.audit of financial statements 财务报表审计 bmP2n
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5.agreed-upon procedures 执行商定程序 ]8o[&50y
6.high levels of assurance 高水平保证 N+nv#]{
7.compilation 编制 p|0ZP6!|
8.reliability 可靠性 *]K/8MbiF
9.relevance 相关性 7;rf$\-&
10.professional skepticism 职业谨慎 )RCva3Ul
11.objectivity 客观性 Rm&4Pku
12. professional competence 专业胜任能力 w l#jSj%pd
13.Senior/CPA-in-charge 项目经理 Va-.
14.audit engagement letter 业务约定书 #+ai G52+
15.recurring audit 连续审计 crlCN
16.the client 委托人
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17.change CPA 更换注册会计师 ,t|qhJF
18.the existing CPA 现任注册会计师 V jqs\
19.the successor CPA 后任注册会计师 )YY8`\F>1
20.the preceding CPA前任注册会计师 g;-6Hg'
21.issue the audit report 出具审计报告 phP%
22.expert 专家 [kKg?I$D@B
23.the board of directors 董事会 (yO8G-Z0
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 S4C4_*~Vd
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 <(tnClAn
27.a general knowledge of ————- 初步了解―――的情况 79d<,q;uR
28.a more knowledge of—————— 进一步了解的情况 m#|h22^H
29.the prior year‘s working papers 以前年度工作底稿 @!KG;d:l
30.minutes of meeting 会议纪要 *z
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31.business risks 经营风险 r"$~Gg.%(
32.appropriateness 适当性 J/>9w
33.accounting estimate 会计估计 $*qQ/hi
34.management representations 管理层声明 zL=PxFw0
35.going concern assumption 持续经营假设 q c DJ
36.audit plan 审计计划 W%P$$x5&
37.significant audit areas 重点审计领域 %T,cR>lw
38.error 错误 r}M
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39.fraud舞弊 C+vk9:"
40.modified or additional procedures 修改或追加审计程序 YDjjhe+
41.misappropriation of assets 侵占资产 EY}*}- 3
42.transactions without substance 虚假交易 f5P@PG]{
43.unusual pressures 异常压力 \}:;kO4f
44.the suspected noncompliance 涉嫌存在违法行为 V2o1~R~
45.materialiy 重要性 5-! Zm]
46.exceed the materiality level 超过重要性水平 nq 9{{oe
47.approach the materiality level 接近重要性水平 >p>B-m
48.an acceptably low level 可接受水平 a+
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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 Q7(I'
50.misstatements or omissions 错报或漏报 0NMmN_Lr
51.aggregate 总计 r68d\N`.
52.subsequent events 期后事项 W0\
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53.adjust the financial statements 调整财务报表 q{2
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54.perform additional audit procedures 实施追加的审计程序 `2a7y]?
55.audit risk 审计风险 PNRZUZ4Z|
56.detection risk 检查风险 ;t\C!A6
57.inappropriate audit opinion 不适当的审计意见 I`uOsZBO/
58.material misstatement 重大的错报 q 1~3T;Il
59.tolerable misstatement 可容忍错报 ueLdjASJ
60.the acceptable level of detection risk 可接受的检查风险 eD)@:K
61.assessed level of material misstatement risk 重大错报风险的评估水平 DgGG*OXY
62.simall business 小规模企业 K
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63.accounting system 会计系统 @WTzFjv@?4
64.test of control 控制测试 wvPS0]
65.walk-through test 穿行测试 OY,iz
66.communication 沟通 ,niQs+'<
67.flow chart 流程图 >slGicZ0
68.reperformance of internal control 重新执行 dw3H9(-lp
69.audit evidence 审计证据 _KAg1Ww
70.substantive procedures 实质性程序 f<LRM
71.assertions 认定 |`Q2K9'4bL
72.esistence 存在 DlxL:
73.occurrence 发生 jPmp=qg"q
74.completeness 完整性 g&fq)d
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 9PWqoz2c
77.cutoff 截止 0xzS9
78.accuracy 准确性 ;bYLQ
79.classification 分类 ]?UK98uS\A
80.inspection 检查 6rh^?B
81.supervision of counting 监盘 A9kn\U92
82.observation 观察 IZ&FNOSZ+4
83.confirmation 函证 gmdA1$c
84.computation 计算 ?h3t"9
85.analytical procedures 分析程序 N6w!V]b
86.vouch 核对 3u&)6C?YM
87.trace 追查 #8i9@w
88.audit sampling 审计抽样 2i~zAD'
89.error 误差 zTW)SX_O
90.expected error 预期误差
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91.population 总体 p.x!dt\1kC
92.sampling risk 抽样风险 x?n13C
93.non- sampling risk 非抽样风险 3?uah'D5
94.sampling unit 抽样单位 s E0
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95.statistical sampling 统计抽样 OHK]=DH:M
96.tolerable error 可容忍误差 6'ia^om
97.the risk of under reliance 信赖不足风险 >m4HCs>
98.the risk of over reliance 信赖过度风险 +a74] H"
99.the risk of incorrect rejection 误拒风险 _7N^<'B
100. the risk of incorrect acceptance 误受风险 z99jW<*0
101.working trial balance 试算平衡表 e)2w&2i`(F
102.index and cross-referencing 索引和交叉索引 {:ZsUnzm
103.cash receipt 现金收入 c-=z<:Kf
104.cash disbursement 现金支出 Bw4 _hlm
105.bank statement 银行对账单 ebIRXUF}>
106.bank reconciliation 银行存款余额调节表 w?"s6L3
107.balance sheet date 资产负债表日 \) vI-
108.net realizable value 可变现净值 VD+y4t'
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109.storeroom 仓库 LNI]IITx/
110.sale invoice 销售发票 G&d