1.audit 审计 4*Gv0#dga
2.attestation 9 wbQ$>G9
鉴证 KfYU.Q
3.credibility
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可信赖程度 RqP_^tB
4.audit of financial statements 财务报表审计 yU4mS;GX
5.agreed-upon procedures 执行商定程序 }f14# y;
6.high levels of assurance 高水平保证 +!E9$U>6%
7.compilation 编制 DV[FZ
8.reliability 可靠性 *Uj;a.
9.relevance 相关性 q=D8 Nz
10.professional skepticism 职业谨慎 'bz&m( !
11.objectivity 客观性 pe2:~}WB
12. professional competence 专业胜任能力 H(P]Z~et
13.Senior/CPA-in-charge 项目经理 tHHJ|4C
14.audit engagement letter 业务约定书 o 9/,@Ri\5
15.recurring audit 连续审计 oP%5ymL%J
16.the client 委托人 _ DT,iF*6
17.change CPA 更换注册会计师 <hiv8/)?
18.the existing CPA 现任注册会计师 H{,1-&>|
19.the successor CPA 后任注册会计师 l|E4 7@#
20.the preceding CPA前任注册会计师 M
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21.issue the audit report 出具审计报告 ]'M B3@T
22.expert 专家 HLG5SS7
23.the board of directors 董事会 .P/0`A{&
24.knowledge of the entity‘ s business 了解被审计单位情况 HKI\i)c
25.assess material misstatement risks评估重大错报风险 Ry"4v_e9
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 oz)4YBf
27.a general knowledge of ————- 初步了解―――的情况 9H/R@i[E
28.a more knowledge of—————— 进一步了解的情况 cs.t#C
29.the prior year‘s working papers 以前年度工作底稿 kGo2R]Dd[
30.minutes of meeting 会议纪要 D4|Ajeo;1
31.business risks 经营风险 (dD7"zQ
32.appropriateness 适当性 _*%K!%}l=
33.accounting estimate 会计估计 ]1W xa?
34.management representations 管理层声明 ^v'0\(H?P
35.going concern assumption 持续经营假设 g?Nk-cg
36.audit plan 审计计划 US(RWXyg
37.significant audit areas 重点审计领域 =_z o
38.error 错误 2,`X@N`\
39.fraud舞弊 *($,ay$&H
40.modified or additional procedures 修改或追加审计程序 G9LWnyQt
41.misappropriation of assets 侵占资产 nKS*y*
42.transactions without substance 虚假交易 ab%I&B<b
43.unusual pressures 异常压力 =E%@8ZbK
44.the suspected noncompliance 涉嫌存在违法行为 'j,
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45.materialiy 重要性 ,=4,eCS
46.exceed the materiality level 超过重要性水平 L6Brs"9B
47.approach the materiality level 接近重要性水平 n8=Dzv0
48.an acceptably low level 可接受水平 jll:Rh(b
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 &*ocr &
50.misstatements or omissions 错报或漏报 !#W>x49}
51.aggregate 总计 `PL}8ydZ
52.subsequent events 期后事项 ~ZSX84~@u
53.adjust the financial statements 调整财务报表 1/w8'Kf'u
54.perform additional audit procedures 实施追加的审计程序 }F!Uu
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55.audit risk 审计风险 O65`KOPn
56.detection risk 检查风险 +h+ 7Q'k
57.inappropriate audit opinion 不适当的审计意见 .'_}:~
58.material misstatement 重大的错报 amC)t8L?
59.tolerable misstatement 可容忍错报 h
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60.the acceptable level of detection risk 可接受的检查风险 gN:F5 0
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 Ui
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63.accounting system 会计系统 WQ[nK5#
64.test of control 控制测试 b~:)d>s8wY
65.walk-through test 穿行测试 oxN5:)
66.communication 沟通 c1s&
67.flow chart 流程图 2p\xgAW?
68.reperformance of internal control 重新执行 D:bmq93PC
69.audit evidence 审计证据 gjN'D!'E1D
70.substantive procedures 实质性程序 DC*MB:c#U
71.assertions 认定 6',Hs
72.esistence 存在 l1
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73.occurrence 发生 ,3T"fT-(
74.completeness 完整性 G"J
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75.rights and obligations 权利和义务 em3+V
76.valuation and allocation 计价和分摊 JG'%HJ"D
77.cutoff 截止 7`t"fS
78.accuracy 准确性
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79.classification 分类 E] /2u3p
80.inspection 检查 |e2s\?nB0S
81.supervision of counting 监盘 @XM*N7
82.observation 观察 W-#DEU 7_
83.confirmation 函证 Q~Mkf&s
84.computation 计算 DMG'8\5C
85.analytical procedures 分析程序 O{~Xp!QQt
86.vouch 核对 |6bvUFr
87.trace 追查 hN!;Tny
88.audit sampling 审计抽样 v/rBjUc+X
89.error 误差 CE96e y
90.expected error 预期误差 JfWkg`LqL
91.population 总体 '#3F
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92.sampling risk 抽样风险 "X2'k@s`
93.non- sampling risk 非抽样风险 T[1iZ
94.sampling unit 抽样单位 [niFJIsc
95.statistical sampling 统计抽样 p:y\{k"
96.tolerable error 可容忍误差 06 %-tAq:
97.the risk of under reliance 信赖不足风险 o
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98.the risk of over reliance 信赖过度风险 wods
99.the risk of incorrect rejection 误拒风险 '=Zm[P,
100. the risk of incorrect acceptance 误受风险 7{O
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101.working trial balance 试算平衡表 sYDav)L.
102.index and cross-referencing 索引和交叉索引 u3O@ccJ;
103.cash receipt 现金收入 KqJln)7
104.cash disbursement 现金支出 f<