1.audit 审计 0& 54xP
2.attestation rfku]A$
鉴证 A70x+mjy^T
3.credibility 4vQ]7`I.f
可信赖程度
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4.audit of financial statements 财务报表审计 `C9/=
5.agreed-upon procedures 执行商定程序 w-LMV>+6|
6.high levels of assurance 高水平保证 |5^tp
7.compilation 编制 '#L.w6<B
8.reliability 可靠性
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9.relevance 相关性 v!JQ;OX
10.professional skepticism 职业谨慎 x 8|sdZFxo
11.objectivity 客观性 ~RgO9p(dY
12. professional competence 专业胜任能力 \$Lr L
13.Senior/CPA-in-charge 项目经理 Wz',>&a
14.audit engagement letter 业务约定书 S3l$\X;6X
15.recurring audit 连续审计 Hx5t![g2K!
16.the client 委托人 ;H}XW=vO
17.change CPA 更换注册会计师 l.NV]up+
18.the existing CPA 现任注册会计师 =8#$'1K,v
19.the successor CPA 后任注册会计师 .Lbu[
20.the preceding CPA前任注册会计师 XR3=Y0YDf
21.issue the audit report 出具审计报告
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22.expert 专家 s~V%eq("}
23.the board of directors 董事会 2j*;1
24.knowledge of the entity‘ s business 了解被审计单位情况 u2}zRC=
25.assess material misstatement risks评估重大错报风险 ;w--fqxVl
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 LX5, _`B
27.a general knowledge of ————- 初步了解―――的情况 I@ "%iYL
28.a more knowledge of—————— 进一步了解的情况 2B Dz \
29.the prior year‘s working papers 以前年度工作底稿 :!Ea.v
30.minutes of meeting 会议纪要 I
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31.business risks 经营风险 KElzYZl8
32.appropriateness 适当性 ( CD
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33.accounting estimate 会计估计
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34.management representations 管理层声明 "-bsWC
35.going concern assumption 持续经营假设 y(!J8(yA
36.audit plan 审计计划 F6,[!.wl
37.significant audit areas 重点审计领域 rRgP/E#_
38.error 错误 #4?Z|_j3
39.fraud舞弊 %+0
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40.modified or additional procedures 修改或追加审计程序 c
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41.misappropriation of assets 侵占资产 fg}&=r
42.transactions without substance 虚假交易 1HPYW7jk@"
43.unusual pressures 异常压力 lM/)<I\8
44.the suspected noncompliance 涉嫌存在违法行为 _ljdo`j#N
45.materialiy 重要性 /1OzX'5f
46.exceed the materiality level 超过重要性水平 NWx.l8G
47.approach the materiality level 接近重要性水平 E3%:7MB
48.an acceptably low level 可接受水平 EdgcdSb7
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 :s(vn Ie^
50.misstatements or omissions 错报或漏报 u^5X@.
51.aggregate 总计 uv
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52.subsequent events 期后事项 gN./u
53.adjust the financial statements 调整财务报表 J)yNp,V
54.perform additional audit procedures 实施追加的审计程序 Pi7IBz
55.audit risk 审计风险 Wg \`!T
56.detection risk 检查风险 {[Sd[P
57.inappropriate audit opinion 不适当的审计意见 H!uB&qY
58.material misstatement 重大的错报 x|3f$
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59.tolerable misstatement 可容忍错报 Rd#V,[d
60.the acceptable level of detection risk 可接受的检查风险 *}\}@0%
61.assessed level of material misstatement risk 重大错报风险的评估水平 >U?U;i
62.simall business 小规模企业 c^Y&4=>T
63.accounting system 会计系统 g3*" ^C2=
64.test of control 控制测试 ea7l:(C
65.walk-through test 穿行测试 t>]wWYy
66.communication 沟通 B-EVo&.
67.flow chart 流程图
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68.reperformance of internal control 重新执行 `VJJ"v<L
69.audit evidence 审计证据 z^xrB$8
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70.substantive procedures 实质性程序 #A&(b}#:o
71.assertions 认定 ~D[5AXV`^
72.esistence 存在 ?<7o\Xk#{
73.occurrence 发生 _hK83s4
74.completeness 完整性 4|PNsHXt
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 8+gti*C?\
77.cutoff 截止 gtizgUS7
78.accuracy 准确性 dM|&Y6
79.classification 分类 kaK0'l2%
80.inspection 检查 zzq7?]D
81.supervision of counting 监盘 ?=C?3R
82.observation 观察 `/+%mKlC|[
83.confirmation 函证 `F)Q=
84.computation 计算 \Pv_5LAo
85.analytical procedures 分析程序 3>jL7sh%|
86.vouch 核对 !sbKJ+V7
87.trace 追查 !%pY)69g
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88.audit sampling 审计抽样 Y6J7N^
89.error 误差 yW3X<
90.expected error 预期误差 7hQf
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91.population 总体 jSY&P/[xb
92.sampling risk 抽样风险 3F/05}d`
93.non- sampling risk 非抽样风险 "!\O N)l*
94.sampling unit 抽样单位 1O<Gg<<,e
95.statistical sampling 统计抽样 Qf?5"=:#
96.tolerable error 可容忍误差 q '6gj
97.the risk of under reliance 信赖不足风险 QEUr+7[
98.the risk of over reliance 信赖过度风险 }4
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99.the risk of incorrect rejection 误拒风险 m%mA0r
100. the risk of incorrect acceptance 误受风险 {u/G!{N$
101.working trial balance 试算平衡表 % FN3/iM
102.index and cross-referencing 索引和交叉索引 ,}9 G|
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103.cash receipt 现金收入 8UAbTqB-
104.cash disbursement 现金支出 A..,.
105.bank statement 银行对账单 K]0Q=HY{.
106.bank reconciliation 银行存款余额调节表 /hC[>t<
107.balance sheet date 资产负债表日 #1>DV@^F
108.net realizable value 可变现净值 %TO=]>q
109.storeroom 仓库 cy0
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110.sale invoice 销售发票 F4=+xd >0
111.price list 价目表 uU&,KEH
112.positive confirmation request 积极式询证函 o_!=-AWV
113.negative confirmation request 消极式询证函 [gZz'q&[)
114.purchase requisition 请购单 s|/m}n
115.receiving report 验收报告 2<