1.audit 审计
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2.attestation \hB BG8=&
鉴证 1j<(?MT-
3.credibility 1uw#;3<L
可信赖程度 mPV<
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4.audit of financial statements 财务报表审计 P3$eomX'
5.agreed-upon procedures 执行商定程序 *eVq(R9?T
6.high levels of assurance 高水平保证 EdJL&*
7.compilation 编制 ~4S$+*'8
8.reliability 可靠性 c7Z4u|G
9.relevance 相关性 a
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10.professional skepticism 职业谨慎 J3K=z
11.objectivity 客观性 &|>+LP@8
12. professional competence 专业胜任能力 woYD &Oml
13.Senior/CPA-in-charge 项目经理 Ykbg5Z
14.audit engagement letter 业务约定书 ^URCnJ67Se
15.recurring audit 连续审计 2ej7Ql
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16.the client 委托人 y7R#PkQ~
17.change CPA 更换注册会计师 qS!r<'F3dP
18.the existing CPA 现任注册会计师 n/H
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19.the successor CPA 后任注册会计师 pm&THd
20.the preceding CPA前任注册会计师 Wgq|Q*
21.issue the audit report 出具审计报告 gg;r;3u
22.expert 专家 1gEH~Jmj
23.the board of directors 董事会 Y Y:BwW:
24.knowledge of the entity‘ s business 了解被审计单位情况 [|u^:&az
25.assess material misstatement risks评估重大错报风险 [M_{~1xX
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 PxHFH pL
27.a general knowledge of ————- 初步了解―――的情况 R$a<=
28.a more knowledge of—————— 进一步了解的情况 AKNx~!%2
29.the prior year‘s working papers 以前年度工作底稿 bf3!
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30.minutes of meeting 会议纪要 ,g`%+s7 u
31.business risks 经营风险 &K)8
32.appropriateness 适当性 l^B.iB
33.accounting estimate 会计估计 z`y9<+
34.management representations 管理层声明 CUA @CZ6{
35.going concern assumption 持续经营假设 !XA3G`}p6s
36.audit plan 审计计划 "cH RGJG#
37.significant audit areas 重点审计领域 ;|N:FG
38.error 错误 da{]B5p\
39.fraud舞弊 "}]`64?
40.modified or additional procedures 修改或追加审计程序 73WSW/^F
41.misappropriation of assets 侵占资产 .b:!qUE^
42.transactions without substance 虚假交易 r );R/)&
43.unusual pressures 异常压力 <t%gl5}|
44.the suspected noncompliance 涉嫌存在违法行为 ^6 6!f 5^W
45.materialiy 重要性 k_=SDm a
46.exceed the materiality level 超过重要性水平 D-3[#~MV
47.approach the materiality level 接近重要性水平 x^f<G
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48.an acceptably low level 可接受水平 ^\)a[OW
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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 &[.5@sv
50.misstatements or omissions 错报或漏报 :fRXLe1=
51.aggregate 总计 fSh5u/F!
52.subsequent events 期后事项 w7nt $L5
53.adjust the financial statements 调整财务报表 <?jdNM
54.perform additional audit procedures 实施追加的审计程序 ~Eut_d
55.audit risk 审计风险
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56.detection risk 检查风险 Ur j*V0^
57.inappropriate audit opinion 不适当的审计意见 IS C.~q2
58.material misstatement 重大的错报 QWmE:F[M~
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 ~iw&^p|=K
61.assessed level of material misstatement risk 重大错报风险的评估水平 ]5W$EvZ9)
62.simall business 小规模企业 E(qYCafC
63.accounting system 会计系统 y)f.ON36I
64.test of control 控制测试 myx/ |-V"F
65.walk-through test 穿行测试 q:{#kv8
66.communication 沟通 ,RP-)j"Wff
67.flow chart 流程图 `s}*
68.reperformance of internal control 重新执行 a"~o'W7
69.audit evidence 审计证据 (5a73%>@
70.substantive procedures 实质性程序 Q&m85'r5X
71.assertions 认定 ~ KK9aV{
72.esistence 存在 e~h>b.~
73.occurrence 发生 91
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74.completeness 完整性 t2&kGf"
75.rights and obligations 权利和义务 J )1
76.valuation and allocation 计价和分摊 6K2e]r
77.cutoff 截止 5<?Ah+1
78.accuracy 准确性 r)(5,*v
79.classification 分类 =j]y
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80.inspection 检查 ycGY5t@K@
81.supervision of counting 监盘 {+N<
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82.observation 观察 (1/Sf&2i
83.confirmation 函证 _ %s#Cb
84.computation 计算 :\](m64z;
85.analytical procedures 分析程序 Z[vx0[av&
86.vouch 核对 IQQv+af5
87.trace 追查 VA/2$5Wu
88.audit sampling 审计抽样 5f0M{J,KC
89.error 误差
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90.expected error 预期误差 jzvK;*N
91.population 总体 ]kh]l8t ^
92.sampling risk 抽样风险 r}U6LE?>
93.non- sampling risk 非抽样风险 =4ygbk
94.sampling unit 抽样单位 :cpj{v;s
95.statistical sampling 统计抽样 p l)":}/)
96.tolerable error 可容忍误差 g/?Vl2W
97.the risk of under reliance 信赖不足风险 F?L]Dff
98.the risk of over reliance 信赖过度风险 Wzq
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99.the risk of incorrect rejection 误拒风险 ^[ae
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100. the risk of incorrect acceptance 误受风险 M
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101.working trial balance 试算平衡表 RK# 6JfC3X
102.index and cross-referencing 索引和交叉索引 !_glZ*tL
103.cash receipt 现金收入 ~Ps *i]n(
104.cash disbursement 现金支出 AR"2?2<mJ7
105.bank statement 银行对账单 |T#cq!
106.bank reconciliation 银行存款余额调节表 E4#{&sRT
107.balance sheet date 资产负债表日 z*3
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108.net realizable value 可变现净值 2w>%-_]u+
109.storeroom 仓库 3ML][|
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110.sale invoice 销售发票 Zl
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111.price list 价目表 h yr
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112.positive confirmation request 积极式询证函 7KtU\u
113.negative confirmation request 消极式询证函 cS&KD@.
114.purchase requisition 请购单 K5>3
115.receiving report 验收报告 h*%p
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