1.audit 审计 7FaF]G
2.attestation hCX/k<}I
鉴证 \Q|,0`
3.credibility d}?KPJ{
可信赖程度 =kOo(
4.audit of financial statements 财务报表审计 09Q5gal
5.agreed-upon procedures 执行商定程序 nD
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6.high levels of assurance 高水平保证 SuV3$-);z
7.compilation 编制 J5f}-W@
8.reliability 可靠性 *cXi*7|=
9.relevance 相关性 Mbly-l{|
10.professional skepticism 职业谨慎 ?vik2RW
11.objectivity 客观性 gCL}Ba
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 Z)3oiLmD
14.audit engagement letter 业务约定书 I&^hG\D
15.recurring audit 连续审计 X*Q<REDB
16.the client 委托人 lF7".
17.change CPA 更换注册会计师 QQ=tiW
18.the existing CPA 现任注册会计师 931GJA~g
19.the successor CPA 后任注册会计师 i_!$bk<yo
20.the preceding CPA前任注册会计师 Gt,VSpb~s
21.issue the audit report 出具审计报告 }KftVnD?
22.expert 专家 = 'e_9b\K
23.the board of directors 董事会 x>J(3I5_b
24.knowledge of the entity‘ s business 了解被审计单位情况 >B$ IrM7J
25.assess material misstatement risks评估重大错报风险 S]e;p\8$Z
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 "-IF_Hid
27.a general knowledge of ————- 初步了解―――的情况 -\Z`+k Y?p
28.a more knowledge of—————— 进一步了解的情况 -Vmp6XY3q
29.the prior year‘s working papers 以前年度工作底稿 .F _u/"**
30.minutes of meeting 会议纪要 :yw(Co]f
31.business risks 经营风险 0d0ga^O
32.appropriateness 适当性 e+m(g
33.accounting estimate 会计估计 ;c@B +RquR
34.management representations 管理层声明 $p}q,f.
35.going concern assumption 持续经营假设 }1a(*s,s-^
36.audit plan 审计计划 EyV5FWb58
37.significant audit areas 重点审计领域 L?Ih;
38.error 错误 zSOZr2-
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39.fraud舞弊 +t]Ge
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40.modified or additional procedures 修改或追加审计程序 hfvC-f97L
41.misappropriation of assets 侵占资产 l['ER$(7
42.transactions without substance 虚假交易 8&1xb@Nc7
43.unusual pressures 异常压力 :$XlYJrjK
44.the suspected noncompliance 涉嫌存在违法行为 lm{4x~y$h
45.materialiy 重要性 3@0!]z^W
46.exceed the materiality level 超过重要性水平 |*8X80<
47.approach the materiality level 接近重要性水平 6OtNWbB
48.an acceptably low level 可接受水平 LF:~&
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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 aOUTKyR ~
50.misstatements or omissions 错报或漏报 $P #KL//
51.aggregate 总计 {yxLL-5c
52.subsequent events 期后事项 }n,LvA@[0
53.adjust the financial statements 调整财务报表 AZ\f6r{
54.perform additional audit procedures 实施追加的审计程序 F}B2nL
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55.audit risk 审计风险
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56.detection risk 检查风险 x_(K%0+Ca
57.inappropriate audit opinion 不适当的审计意见 zTn.#-7y
58.material misstatement 重大的错报 ZpwFC7LW
59.tolerable misstatement 可容忍错报 i\K88B&24
60.the acceptable level of detection risk 可接受的检查风险 w[^lx
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61.assessed level of material misstatement risk 重大错报风险的评估水平 I3ugBLxVC3
62.simall business 小规模企业 T-js*
63.accounting system 会计系统 T.WN9=N
64.test of control 控制测试 BG1hk!
65.walk-through test 穿行测试 4Le{|B
66.communication 沟通 +Q :)zE
67.flow chart 流程图 O? 7hT!{
68.reperformance of internal control 重新执行 [E9_ZdBT
69.audit evidence 审计证据 0^d<@\
70.substantive procedures 实质性程序 Iqj?wI1)
71.assertions 认定 !Okl3
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72.esistence 存在 2H
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73.occurrence 发生 rF/<}ye/4M
74.completeness 完整性 +N|t:8qaf
75.rights and obligations 权利和义务 >GDf*
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76.valuation and allocation 计价和分摊 "DecS:\
77.cutoff 截止
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78.accuracy 准确性 4Ub7T=LG
79.classification 分类 \rH0=~F-P
80.inspection 检查 oSO~
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81.supervision of counting 监盘 SU. $bsu
82.observation 观察 v#5hK<9
83.confirmation 函证 r;"Qu
84.computation 计算 u*T#? W?
85.analytical procedures 分析程序 E8aD[j[w
86.vouch 核对 _6aI>b#yL
87.trace 追查 ^jk-GRD*
88.audit sampling 审计抽样 kr44@!s+'
89.error 误差 ]];LA!
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90.expected error 预期误差 7lzmAih
91.population 总体 aL8Z|*
92.sampling risk 抽样风险 D@
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93.non- sampling risk 非抽样风险 J(,{ -d-E
94.sampling unit 抽样单位 fDChq[LAn
95.statistical sampling 统计抽样 xr^fP~V|)0
96.tolerable error 可容忍误差 "Q[?W(SA
97.the risk of under reliance 信赖不足风险 T7(U6yN
98.the risk of over reliance 信赖过度风险 '*K%\]
99.the risk of incorrect rejection 误拒风险 c
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100. the risk of incorrect acceptance 误受风险 "OrF81
101.working trial balance 试算平衡表 5RKs2eV
102.index and cross-referencing 索引和交叉索引 #*"I?B/fd8
103.cash receipt 现金收入 r
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104.cash disbursement 现金支出 v;s^j
105.bank statement 银行对账单 *3y_FTh8ra
106.bank reconciliation 银行存款余额调节表 $N4i)>&T2
107.balance sheet date 资产负债表日 kM76?M
108.net realizable value 可变现净值 =BeJ.8$@VC
109.storeroom 仓库 $KsB'BZy
110.sale invoice 销售发票 *nHkK!d<N
111.price list 价目表 U;Yw\&R