1.audit 审计 C\|HN=2eh
2.attestation $. sTb
鉴证 Tc|+:Usy
3.credibility G {a;s-OA3
可信赖程度 @v.?z2h
4.audit of financial statements 财务报表审计 -Byl~n3*D
5.agreed-upon procedures 执行商定程序 MW=rX>tE
6.high levels of assurance 高水平保证 w"A>mEex<
7.compilation 编制 =H^~"16
8.reliability 可靠性 5z"
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9.relevance 相关性 9'KOc5@l^
10.professional skepticism 职业谨慎 5 L-6@@/
11.objectivity 客观性 y@Td]6|f
12. professional competence 专业胜任能力 ?:F Jc[J
13.Senior/CPA-in-charge 项目经理 NI C.c3
14.audit engagement letter 业务约定书 ytV4qU82G
15.recurring audit 连续审计 {P%\& \{F
16.the client 委托人 5o0H7k]
17.change CPA 更换注册会计师 <u
18.the existing CPA 现任注册会计师 wqyF"^It"
19.the successor CPA 后任注册会计师 "<"s&ws;k
20.the preceding CPA前任注册会计师 'ztY>KV j
21.issue the audit report 出具审计报告 8Z
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22.expert 专家 ,ZnL38GW
23.the board of directors 董事会 "2T* w~V&y
24.knowledge of the entity‘ s business 了解被审计单位情况 @^HZTuP2;
25.assess material misstatement risks评估重大错报风险 AQc9@3T~Bi
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 ZZ>(o
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27.a general knowledge of ————- 初步了解―――的情况 YCyh+%Q(
28.a more knowledge of—————— 进一步了解的情况 VxU{ZD~<Z"
29.the prior year‘s working papers 以前年度工作底稿 xI
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30.minutes of meeting 会议纪要 |lVi* 4za%
31.business risks 经营风险 }IKU^0M9<T
32.appropriateness 适当性 BIT<J5>
33.accounting estimate 会计估计 xJFxrG'c
34.management representations 管理层声明 CR-2>,*a9
35.going concern assumption 持续经营假设 h6D1uM"o
36.audit plan 审计计划 -?ebkHe
37.significant audit areas 重点审计领域 =DI/|^j{;
38.error 错误 X
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39.fraud舞弊 Gk|T1%
40.modified or additional procedures 修改或追加审计程序 MnptC 1N
41.misappropriation of assets 侵占资产 `,FhCT5
42.transactions without substance 虚假交易 Jz-RMX=
43.unusual pressures 异常压力 T lB+
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44.the suspected noncompliance 涉嫌存在违法行为 )N&95\u
45.materialiy 重要性 Ystd[
46.exceed the materiality level 超过重要性水平 @EH@_EwYV
47.approach the materiality level 接近重要性水平 N$cAX^~
48.an acceptably low level 可接受水平 kO
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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 r<"k
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50.misstatements or omissions 错报或漏报 1c$ce+n~
51.aggregate 总计 :n oZ
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52.subsequent events 期后事项 \Pd>$Q
53.adjust the financial statements 调整财务报表 8`q"] BQN
54.perform additional audit procedures 实施追加的审计程序 p{w;y6e
55.audit risk 审计风险 zBqNE`
56.detection risk 检查风险 CbT ;#0
57.inappropriate audit opinion 不适当的审计意见 i6E~]&~.v
58.material misstatement 重大的错报 <{.pYrn
59.tolerable misstatement 可容忍错报 T?D]]x
60.the acceptable level of detection risk 可接受的检查风险 |PLWF[+t8
61.assessed level of material misstatement risk 重大错报风险的评估水平 ^]$rh.7&
62.simall business 小规模企业 Y,X0x-
63.accounting system 会计系统 (KT+7j0^
64.test of control 控制测试 H(Ad"1~.#
65.walk-through test 穿行测试 prVqV-S6TY
66.communication 沟通 ,^qHl+'
67.flow chart 流程图 <;dFiI-GO#
68.reperformance of internal control 重新执行 - 4S4I
69.audit evidence 审计证据 Ewo6Q){X
70.substantive procedures 实质性程序 7*47mJyc
71.assertions 认定 6,skF^
72.esistence 存在 ZZW%6 -B
73.occurrence 发生 <rNz&;m}
74.completeness 完整性 K )9f\1\
75.rights and obligations 权利和义务 :Y&h'FGZm
76.valuation and allocation 计价和分摊 HH^yruP\}
77.cutoff 截止 )'`@rq!
78.accuracy 准确性 _;G|3>5u
79.classification 分类 "%+9p6/
80.inspection 检查 3n1 >+8
81.supervision of counting 监盘 <*
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82.observation 观察 *0%G`Q
83.confirmation 函证 tnw6[U!rh=
84.computation 计算 %eE 6\
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85.analytical procedures 分析程序 ^+9i~PjL
86.vouch 核对 ]U5/!e
87.trace 追查 AJt4I
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88.audit sampling 审计抽样 @Y+9")
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89.error 误差 4% 2MY\
90.expected error 预期误差 :"Kr-Hm`
91.population 总体 (EOYJHZB!
92.sampling risk 抽样风险 <7J\8JR&=
93.non- sampling risk 非抽样风险 Iyt.`z
94.sampling unit 抽样单位 O)}5`0@L
95.statistical sampling 统计抽样 Iz I
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96.tolerable error 可容忍误差 t8"yAYj
97.the risk of under reliance 信赖不足风险 fb|lWEw5h.
98.the risk of over reliance 信赖过度风险 fMRMQR=6B
99.the risk of incorrect rejection 误拒风险 (Bu-o((N@0
100. the risk of incorrect acceptance 误受风险 ~a.ei^r
101.working trial balance 试算平衡表 IL<@UWs6
102.index and cross-referencing 索引和交叉索引 /??nOVvt
103.cash receipt 现金收入 Y/G~P,9
104.cash disbursement 现金支出 {8J+Y}
105.bank statement 银行对账单 9AZpvQ
106.bank reconciliation 银行存款余额调节表 etH]-S
107.balance sheet date 资产负债表日 >6
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108.net realizable value 可变现净值 l%MIna/Tp
109.storeroom 仓库 a &