1.audit 审计 Ty4S~ClO#'
2.attestation Nn6S
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鉴证 Xq#Y*lKVD
3.credibility 9(_{
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可信赖程度 vp)Vb^K>
4.audit of financial statements 财务报表审计 F iAY\4
5.agreed-upon procedures 执行商定程序 m.Lij!0
6.high levels of assurance 高水平保证 &Z("D7.G
7.compilation 编制 :<
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8.reliability 可靠性 )r6E W`$
9.relevance 相关性 IVvtX}
10.professional skepticism 职业谨慎 ,_v|#g@{
11.objectivity 客观性 s4LO&STh{
12. professional competence 专业胜任能力 l$Gl'R>>*
13.Senior/CPA-in-charge 项目经理 T2'RATfG
14.audit engagement letter 业务约定书 _r Y,}\
15.recurring audit 连续审计 K`%tG VY
16.the client 委托人 Zk-~a
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17.change CPA 更换注册会计师 f i~I@KJ>
18.the existing CPA 现任注册会计师 \}*k )$r
19.the successor CPA 后任注册会计师 P7 y q^|
20.the preceding CPA前任注册会计师 :%r S
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21.issue the audit report 出具审计报告 HM[klH]s=
22.expert 专家 "9y(
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23.the board of directors 董事会 C}}/)BYi
24.knowledge of the entity‘ s business 了解被审计单位情况 <O~WB
25.assess material misstatement risks评估重大错报风险 k) \gWPH
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 (#\pQ51
27.a general knowledge of ————- 初步了解―――的情况 =6 r:A<F!n
28.a more knowledge of—————— 进一步了解的情况 @J 'YV{]
29.the prior year‘s working papers 以前年度工作底稿 q ?j|K|%
30.minutes of meeting 会议纪要 uBnoQ~Qd[z
31.business risks 经营风险 fRZ KEIyk
32.appropriateness 适当性 D/(CU#i"
33.accounting estimate 会计估计
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34.management representations 管理层声明 ]2SF9 p_
35.going concern assumption 持续经营假设 AG6K
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36.audit plan 审计计划 ^_+XDO
37.significant audit areas 重点审计领域
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38.error 错误 L5fuM]G`
39.fraud舞弊 _s.;eHp,
40.modified or additional procedures 修改或追加审计程序 s Kicn5
41.misappropriation of assets 侵占资产 n]Li->1
42.transactions without substance 虚假交易 /*
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43.unusual pressures 异常压力 `RRE(SiKU
44.the suspected noncompliance 涉嫌存在违法行为 E; Y;r"
45.materialiy 重要性 `_X; .U.Mv
46.exceed the materiality level 超过重要性水平 my FAKRc
47.approach the materiality level 接近重要性水平 bJ /5|E?
48.an acceptably low level 可接受水平 %b2oiKSBx?
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 gN6r p(?y
50.misstatements or omissions 错报或漏报 UL@9W6
51.aggregate 总计 VaO
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52.subsequent events 期后事项 Q%S9fq,q
53.adjust the financial statements 调整财务报表 U/{6%
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54.perform additional audit procedures 实施追加的审计程序 } YhtUWz].
55.audit risk 审计风险 CO+/.^s7}S
56.detection risk 检查风险 L5YnG _M&
57.inappropriate audit opinion 不适当的审计意见 e 8\;t"D
58.material misstatement 重大的错报 G[Lpe
59.tolerable misstatement 可容忍错报 K n;D?ioY
60.the acceptable level of detection risk 可接受的检查风险 " Dcs] )7Q
61.assessed level of material misstatement risk 重大错报风险的评估水平 WCJxu}!
62.simall business 小规模企业
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63.accounting system 会计系统 ( @0O
64.test of control 控制测试 m}
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65.walk-through test 穿行测试 o|pT;1a"
66.communication 沟通 F/d 7q%I
67.flow chart 流程图
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68.reperformance of internal control 重新执行 bvBHYf:^
69.audit evidence 审计证据 #K\?E.9h
70.substantive procedures 实质性程序 |]=2 }%1w
71.assertions 认定 Bf`9V713
72.esistence 存在 UYP9c}_,4
73.occurrence 发生 `6Qdfmk=
74.completeness 完整性
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75.rights and obligations 权利和义务 eW'2AT?2H%
76.valuation and allocation 计价和分摊 `Mj}md;O"
77.cutoff 截止 /t<@"BoV
78.accuracy 准确性 D('2p8;2"7
79.classification 分类 +k<w!B*
80.inspection 检查 $!
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81.supervision of counting 监盘 R8ONcG
82.observation 观察 U:6W+p8
83.confirmation 函证 d&8 APe
84.computation 计算 "L&'Fd@ZU
85.analytical procedures 分析程序 1SIq[1
86.vouch 核对 pE.PX
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87.trace 追查 va|*c22;|
88.audit sampling 审计抽样 smY$-v) @
89.error 误差 qo6
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90.expected error 预期误差 qZEoiNH(Tj
91.population 总体 [k$*4 u >
92.sampling risk 抽样风险 `fXyWrz-k
93.non- sampling risk 非抽样风险 8
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94.sampling unit 抽样单位 Q:C$&-$
95.statistical sampling 统计抽样 V! |qYM.
96.tolerable error 可容忍误差 M]v=
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97.the risk of under reliance 信赖不足风险 2?C`4AR[2H
98.the risk of over reliance 信赖过度风险 FbnO/! $8
99.the risk of incorrect rejection 误拒风险 nwt C:*}
100. the risk of incorrect acceptance 误受风险 rx"s!y{!-
101.working trial balance 试算平衡表 y4:H3Sk
102.index and cross-referencing 索引和交叉索引 1' v5/
103.cash receipt 现金收入 nz1'? _5
104.cash disbursement 现金支出 q@5K6yE
105.bank statement 银行对账单 d x*qb
106.bank reconciliation 银行存款余额调节表 YT/kC'A
107.balance sheet date 资产负债表日 }V;+l8
108.net realizable value 可变现净值 ^I
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109.storeroom 仓库 Z BUArIC
110.sale invoice 销售发票 J~B
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111.price list 价目表 spofLu.
112.positive confirmation request 积极式询证函 y7i %W 4
113.negative confirmation request 消极式询证函 q*
