1.audit 审计 [^WC lRF
2.attestation j8v8uZ;x
鉴证 ,;EIh}
3.credibility (!ux+K
可信赖程度 xT3BHnQ(
4.audit of financial statements 财务报表审计 ? ^0:3$La
5.agreed-upon procedures 执行商定程序 ep!Rf:
6.high levels of assurance 高水平保证 h9t$Uz^N
7.compilation 编制 2,DXc30I
8.reliability 可靠性 t|w_i-&b,
9.relevance 相关性 O*hDbM2QQw
10.professional skepticism 职业谨慎 }~YA5^VQ$
11.objectivity 客观性 hi_NOx
12. professional competence 专业胜任能力 1T"`vtR
13.Senior/CPA-in-charge 项目经理 Ot4 Z{mA
14.audit engagement letter 业务约定书 AHD=<7Rs
15.recurring audit 连续审计 "M<8UE \n
16.the client 委托人 %^?fMeI|Y
17.change CPA 更换注册会计师 LK{*sHi$
18.the existing CPA 现任注册会计师 3atBX5
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 F6|TP.VY_.
21.issue the audit report 出具审计报告 :vmH]{R
22.expert 专家 'j`
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23.the board of directors 董事会 z 9vInf@M
24.knowledge of the entity‘ s business 了解被审计单位情况 fe\mL mK9
25.assess material misstatement risks评估重大错报风险 2":pE U{E
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 Ansk,$
27.a general knowledge of ————- 初步了解―――的情况 MUaq7B_>
28.a more knowledge of—————— 进一步了解的情况 []\+k31D
29.the prior year‘s working papers 以前年度工作底稿 LD+{o 4i
30.minutes of meeting 会议纪要
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31.business risks 经营风险 sfpZc7
32.appropriateness 适当性 8EZ$g<
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33.accounting estimate 会计估计 35h8O,Y
34.management representations 管理层声明 [8
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35.going concern assumption 持续经营假设 BGvre'67
36.audit plan 审计计划 B7VH<;Z
37.significant audit areas 重点审计领域 T.])diuvj-
38.error 错误 9e<.lb^tP
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 NN%*b yK
41.misappropriation of assets 侵占资产 Me r/G2#
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42.transactions without substance 虚假交易 ?qmRbDI
43.unusual pressures 异常压力 C/q'=:H;
44.the suspected noncompliance 涉嫌存在违法行为 &xU[E!2H%
45.materialiy 重要性 uu-PJTNZ
46.exceed the materiality level 超过重要性水平 _?-E7:Sw
47.approach the materiality level 接近重要性水平 MR;1
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48.an acceptably low level 可接受水平 DEBB()6,
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 &u]8IEv}u
50.misstatements or omissions 错报或漏报 S4Pxc
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51.aggregate 总计 Ab~3{Q]#
52.subsequent events 期后事项 4svBzZd
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53.adjust the financial statements 调整财务报表 O\
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54.perform additional audit procedures 实施追加的审计程序 Ryl:a\
55.audit risk 审计风险 =T3<gGM
56.detection risk 检查风险 TtK[nP
57.inappropriate audit opinion 不适当的审计意见 '3R
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58.material misstatement 重大的错报 Z]A{ d[
59.tolerable misstatement 可容忍错报 N+9VYH"*
60.the acceptable level of detection risk 可接受的检查风险 s,"]aew
61.assessed level of material misstatement risk 重大错报风险的评估水平 y;4OY
62.simall business 小规模企业 9Uh"iM
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63.accounting system 会计系统 ]vz%iv_
64.test of control 控制测试 vt/x
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65.walk-through test 穿行测试 v3*_9e
66.communication 沟通 *1ilkmL%
67.flow chart 流程图 f- K+]aZ)
68.reperformance of internal control 重新执行 Y@NNrGDkT*
69.audit evidence 审计证据 Rm2yPuOU}A
70.substantive procedures 实质性程序 FVMD>
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71.assertions 认定 R a O-H
72.esistence 存在 Nya
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73.occurrence 发生 3#WT.4k
74.completeness 完整性 DMAIM|h
75.rights and obligations 权利和义务 {yB
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76.valuation and allocation 计价和分摊 EZgq ?l~5O
77.cutoff 截止 aFl;BhM
78.accuracy 准确性
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79.classification 分类 T tfo^ksw
80.inspection 检查 xI{)6t$`
81.supervision of counting 监盘 W6^5YH%
82.observation 观察 ^8]NxV@l
83.confirmation 函证 v|Pv 03%?7
84.computation 计算 ! :Y:pu0
85.analytical procedures 分析程序 gl~ecc
86.vouch 核对 t DO=P
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87.trace 追查 PoHg,n]
88.audit sampling 审计抽样 `oAW7q)~
89.error 误差 <S5BDk
90.expected error 预期误差 L s
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91.population 总体 SDC4L <!
92.sampling risk 抽样风险 }cM}Oavh
93.non- sampling risk 非抽样风险 imVo<Je7z(
94.sampling unit 抽样单位 _1!7V3|^
95.statistical sampling 统计抽样 .nO\kg oK
96.tolerable error 可容忍误差 `b?R#:G
97.the risk of under reliance 信赖不足风险 , |
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98.the risk of over reliance 信赖过度风险 2d>z1%'
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 +*\u :n
101.working trial balance 试算平衡表 |e=,oV"
102.index and cross-referencing 索引和交叉索引 \0A3]l
103.cash receipt 现金收入 u/UrAqw
104.cash disbursement 现金支出 ?#Ge.D~u
105.bank statement 银行对账单 $&Gu)4'+
106.bank reconciliation 银行存款余额调节表 0}<