1.audit 审计 +G
qV9x 8
2.attestation ahJu+y
鉴证 ID1
/N)56
3.credibility +S3r]D3v/
可信赖程度 ,\cO>y@
4.audit of financial statements 财务报表审计 c3NUJ~>=y
5.agreed-upon procedures 执行商定程序 OY>0qj
6.high levels of assurance 高水平保证 bBC!fh!L"
7.compilation 编制 <h"*"q|9
8.reliability 可靠性 j%y)%4F8
9.relevance 相关性 LG
qg0(
10.professional skepticism 职业谨慎 z8"(Yy7m
11.objectivity 客观性 RU'
WHk
12. professional competence 专业胜任能力 %ut7T
!Jp
13.Senior/CPA-in-charge 项目经理 B1C"F-2d
14.audit engagement letter 业务约定书 Q[M?LNE`
15.recurring audit 连续审计 (i*;V0
16.the client 委托人 9 yE
17.change CPA 更换注册会计师 9WH
18.the existing CPA 现任注册会计师 b jq1",
19.the successor CPA 后任注册会计师 VP<_~OLc
20.the preceding CPA前任注册会计师 7P2?SW^
21.issue the audit report 出具审计报告 :)9^T<
22.expert 专家 F;&a=R!.
23.the board of directors 董事会 H!+T2<F9R
24.knowledge of the entity‘ s business 了解被审计单位情况 t LzX L*
25.assess material misstatement risks评估重大错报风险 DE^ @b+6
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 ZTwCFn
27.a general knowledge of ————- 初步了解―――的情况 %+y92'GqG/
28.a more knowledge of—————— 进一步了解的情况 8eVQnp*
29.the prior year‘s working papers 以前年度工作底稿 HYkZMVH{
30.minutes of meeting 会议纪要 ]1XJQW@gF
31.business risks 经营风险 /` j~r;S
32.appropriateness 适当性 =!RlU)w
33.accounting estimate 会计估计 [H!8m7i;
34.management representations 管理层声明 JTxHM?/G
35.going concern assumption 持续经营假设 $M(ZKS3,j
36.audit plan 审计计划 du:%{4
37.significant audit areas 重点审计领域 l]GUQcN=
38.error 错误 [7:(e/&
39.fraud舞弊 X~Yj#@
40.modified or additional procedures 修改或追加审计程序 ,X2CV INb}
41.misappropriation of assets 侵占资产 v_zVhEtY
42.transactions without substance 虚假交易 Cy~Pfty
43.unusual pressures 异常压力 kZsat4r
44.the suspected noncompliance 涉嫌存在违法行为 S1R:/9
z
45.materialiy 重要性 q-;z!iq|!
46.exceed the materiality level 超过重要性水平 *:*Kdt`'G
47.approach the materiality level 接近重要性水平 'z=QV {ni
48.an acceptably low level 可接受水平 _qPd)V6yb
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 !M[a/7x,p
50.misstatements or omissions 错报或漏报 h!"|Q"18
51.aggregate 总计 ;3D[[*n9
52.subsequent events 期后事项 r3hUa4^97
53.adjust the financial statements 调整财务报表 e"sz jY~V
54.perform additional audit procedures 实施追加的审计程序 Ba9le|c5
55.audit risk 审计风险 m R3km1T
56.detection risk 检查风险 )$Erfu
57.inappropriate audit opinion 不适当的审计意见 @\=%M^bx
58.material misstatement 重大的错报 z}" Xt=G?
59.tolerable misstatement 可容忍错报 Wn9b</tf
60.the acceptable level of detection risk 可接受的检查风险 U# jbii6e
61.assessed level of material misstatement risk 重大错报风险的评估水平 UqP
%S$9
62.simall business 小规模企业 pErre2fS
63.accounting system 会计系统 fgg;WXcT ~
64.test of control 控制测试 tyH*epanw
65.walk-through test 穿行测试 #Zm%U_$<
66.communication 沟通 Y-.pslg
67.flow chart 流程图 AvN\^
&G
68.reperformance of internal control 重新执行 RK*ZlD<
69.audit evidence 审计证据 Z5vpo$l
70.substantive procedures 实质性程序 nI-^
71.assertions 认定 5jpb`Axj#
72.esistence 存在 !i|]OnJY
73.occurrence 发生 4;*o}E
74.completeness 完整性 k_2W*2'S
75.rights and obligations 权利和义务 Dt9[uyP&
76.valuation and allocation 计价和分摊 ZkyH<Aa
77.cutoff 截止 xlqh,?'>W
78.accuracy 准确性
{ws:g![
79.classification 分类 PuuO2TZ
80.inspection 检查 /uc*V6Xd
(
81.supervision of counting 监盘 gUoL8~
82.observation 观察 BJM_kKH
83.confirmation 函证 r&G=}ZMO
84.computation 计算 >lo,0oG
85.analytical procedures 分析程序 \&&jzU2
86.vouch 核对 nJ.<yrzi
87.trace 追查 | 'SqG}h
88.audit sampling 审计抽样 =)B@ `"
89.error 误差 m#E%,
rT
90.expected error 预期误差 i#@3\&{J>
91.population 总体 H$
!78/f
92.sampling risk 抽样风险 8( ^;h2O!
93.non- sampling risk 非抽样风险 u
|hT1l
94.sampling unit 抽样单位 X676*;:!.
95.statistical sampling 统计抽样 X0=#e54
96.tolerable error 可容忍误差 PKT/U^2X]
97.the risk of under reliance 信赖不足风险 %n3lm(-0U
98.the risk of over reliance 信赖过度风险 \X=?+|
9
99.the risk of incorrect rejection 误拒风险 F+Qp
mVU
100. the risk of incorrect acceptance 误受风险 m)A~1+M$)L
101.working trial balance 试算平衡表 PXZZPW/
102.index and cross-referencing 索引和交叉索引 qL6Rs
103.cash receipt 现金收入 ?(cbZ#( o
104.cash disbursement 现金支出 MLL4nkO,`
105.bank statement 银行对账单 tFvc~zz9
106.bank reconciliation 银行存款余额调节表 A~CQ@
107.balance sheet date 资产负债表日 ? jywW$
108.net realizable value 可变现净值 pU4B6KTW
109.storeroom 仓库 AwhXCq|k
110.sale invoice 销售发票 [dje!5Dc(
111.price list 价目表 ^K4#_H#"
112.positive confirmation request 积极式询证函 QMGMXa
113.negative confirmation request 消极式询证函 'J&&