1.audit 审计 B#8!8
2.attestation 2\_}81hM
鉴证 ,
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3.credibility
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可信赖程度 v#F.FK
4.audit of financial statements 财务报表审计 -B'<*
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5.agreed-upon procedures 执行商定程序 Que-
6.high levels of assurance 高水平保证 1O8RGk4
7.compilation 编制 I;9>$?t[
8.reliability 可靠性 RCKb5p9
9.relevance 相关性 [+UF]m%W
10.professional skepticism 职业谨慎 JS}iNS'X
11.objectivity 客观性 !CUrpr/*
12. professional competence 专业胜任能力 YjAwt;%-D
13.Senior/CPA-in-charge 项目经理 3x=T&X+
14.audit engagement letter 业务约定书 w!7Hl9BW
15.recurring audit 连续审计 4vF1
16.the client 委托人 ar }F^8Ku
17.change CPA 更换注册会计师 J#"@~Q+a`@
18.the existing CPA 现任注册会计师 z^bv)u
19.the successor CPA 后任注册会计师 a%cCR=s=
20.the preceding CPA前任注册会计师 s"s^rC
21.issue the audit report 出具审计报告 C0J/FFBQ ^
22.expert 专家 KFx4"f%
23.the board of directors 董事会 h{#Hwp
24.knowledge of the entity‘ s business 了解被审计单位情况 4@-
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25.assess material misstatement risks评估重大错报风险 [5yLg
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 f!AcBfaLr
27.a general knowledge of ————- 初步了解―――的情况 Yv\>\?865
28.a more knowledge of—————— 进一步了解的情况 iLD}>=
29.the prior year‘s working papers 以前年度工作底稿 Dn1aaN6
30.minutes of meeting 会议纪要 @p~f*b4H?
31.business risks 经营风险 {FNmYneh?6
32.appropriateness 适当性 0e-M 24,C
33.accounting estimate 会计估计 u[k0z!p_ c
34.management representations 管理层声明 jInI%
35.going concern assumption 持续经营假设 Em?bV(
36.audit plan 审计计划 VXX7Y?!
37.significant audit areas 重点审计领域 'W(!N%u
38.error 错误 R<}UT
39.fraud舞弊 hj[&.w
40.modified or additional procedures 修改或追加审计程序 $}+t|`*q8]
41.misappropriation of assets 侵占资产 _9*3Mr)2N
42.transactions without substance 虚假交易 CEzwI _
43.unusual pressures 异常压力 9}G.F r
44.the suspected noncompliance 涉嫌存在违法行为 O1[`2kj^HB
45.materialiy 重要性 ky R=U`OW
46.exceed the materiality level 超过重要性水平 7XrXx:*a5
47.approach the materiality level 接近重要性水平 u4hC/!
48.an acceptably low level 可接受水平 @M=xdZNyJ
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 PaIE=Q4gJ
50.misstatements or omissions 错报或漏报 2Tt^^Lb
51.aggregate 总计 {{N*/E^
52.subsequent events 期后事项 _!_%Afz
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 4b5'nu
55.audit risk 审计风险 Ts)ox}rYVm
56.detection risk 检查风险 DNwqi"
57.inappropriate audit opinion 不适当的审计意见 O7,)#{
58.material misstatement 重大的错报 oQ
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59.tolerable misstatement 可容忍错报 x:dI :G
60.the acceptable level of detection risk 可接受的检查风险 jxeZ,w o
61.assessed level of material misstatement risk 重大错报风险的评估水平 N#C,q&;
62.simall business 小规模企业 .A%*AlX
63.accounting system 会计系统 }*Z *wC
64.test of control 控制测试 z"D'rHxy
65.walk-through test 穿行测试 {XR3L'X
66.communication 沟通 +s$` kl
67.flow chart 流程图 ):<9j"Z;At
68.reperformance of internal control 重新执行 #z$g1\v
69.audit evidence 审计证据 *M^(A}+O
70.substantive procedures 实质性程序 L JW0UF|
71.assertions 认定 ,]FcWx
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72.esistence 存在 W[BwHNxyg
73.occurrence 发生
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74.completeness 完整性 ^&8FwV]
75.rights and obligations 权利和义务 I)s~kA.e
76.valuation and allocation 计价和分摊 Wks?9)Is
77.cutoff 截止
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78.accuracy 准确性 0Tp,b (;n
79.classification 分类 #
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80.inspection 检查 u"hv
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81.supervision of counting 监盘 >n(Ga9E
82.observation 观察 @3g$H[}
83.confirmation 函证 @vHj>N
84.computation 计算 lJ>OuSd
85.analytical procedures 分析程序 K."%PdC
86.vouch 核对 OUM^u*
87.trace 追查 {>r56
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88.audit sampling 审计抽样 N$I@]PL
89.error 误差 ?j:U<TY)
90.expected error 预期误差 /l6r4aO2=
91.population 总体 Thc"QIk&4
92.sampling risk 抽样风险 og$%`o:{
93.non- sampling risk 非抽样风险 J>w3>8!>7
94.sampling unit 抽样单位 v$JhC'
95.statistical sampling 统计抽样 {BI5lvx:
96.tolerable error 可容忍误差 P&$ m2^K
97.the risk of under reliance 信赖不足风险 ,RXfJh
98.the risk of over reliance 信赖过度风险 .S{>?2
99.the risk of incorrect rejection 误拒风险 IVY{N/ 3|
100. the risk of incorrect acceptance 误受风险 )}3!iDA
101.working trial balance 试算平衡表 L!qXt(`
102.index and cross-referencing 索引和交叉索引 1w~@'ZyU
103.cash receipt 现金收入 VC T~"T2R
104.cash disbursement 现金支出 V!&O5T