1.audit 审计 1@^*tffL:
2.attestation R]TS5b-
鉴证 iE"+-z\U
3.credibility nh/%0=S
可信赖程度 tE:6
4.audit of financial statements 财务报表审计 H+VjY MvK
5.agreed-upon procedures 执行商定程序 bN>|4hS
6.high levels of assurance 高水平保证 GbBz;ZV%z,
7.compilation 编制 7JLjA\k
8.reliability 可靠性 "> Y(0^^
9.relevance 相关性 j g(cpo d
10.professional skepticism 职业谨慎 qW 9~S0sl
11.objectivity 客观性 CVGQ<, KVW
12. professional competence 专业胜任能力 wv&%0 9U
13.Senior/CPA-in-charge 项目经理 Y?IX V*J
14.audit engagement letter 业务约定书 Uc]s WcR
15.recurring audit 连续审计 u 9kh@0
16.the client 委托人 ""_%u'7t5I
17.change CPA 更换注册会计师 0M; aT M
18.the existing CPA 现任注册会计师 <;zcz[~
19.the successor CPA 后任注册会计师 <io;d$=}
20.the preceding CPA前任注册会计师 nztnU9OG
21.issue the audit report 出具审计报告 ,V ) |A=ml
22.expert 专家 K,f-
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23.the board of directors 董事会 H>|*D~RdT
24.knowledge of the entity‘ s business 了解被审计单位情况 mP -Y9*k
25.assess material misstatement risks评估重大错报风险 Hni?r!8r
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 7DW HADr
27.a general knowledge of ————- 初步了解―――的情况 <U2Un 0T
28.a more knowledge of—————— 进一步了解的情况 *#sY-G d
29.the prior year‘s working papers 以前年度工作底稿 ,h* 'Cs04h
30.minutes of meeting 会议纪要 ~L=? F
31.business risks 经营风险 je5G ZFQw
32.appropriateness 适当性 m4'x>Z
33.accounting estimate 会计估计 ,<]~/5-f
34.management representations 管理层声明 ?;CMsO*q
35.going concern assumption 持续经营假设 C{FE*@U.
36.audit plan 审计计划 UO_tJN#X
37.significant audit areas 重点审计领域 n]v,cfn/=<
38.error 错误 Cg];UB}k
39.fraud舞弊 7H_*1_%ZQ
40.modified or additional procedures 修改或追加审计程序 Qjd<%!]+\
41.misappropriation of assets 侵占资产 'E kuCL
42.transactions without substance 虚假交易 [> L L
43.unusual pressures 异常压力 "uG@gV
44.the suspected noncompliance 涉嫌存在违法行为 *.A{p ;JC(
45.materialiy 重要性 2D ' $
46.exceed the materiality level 超过重要性水平 ZRj&k9D^U
47.approach the materiality level 接近重要性水平 *n2le7
48.an acceptably low level 可接受水平 DY8w\1g"
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 g6 6SCr}
50.misstatements or omissions 错报或漏报 +YCKd3/
51.aggregate 总计 vALH!Kh
52.subsequent events 期后事项 Q<fDtf }
53.adjust the financial statements 调整财务报表 =4:]V\o):'
54.perform additional audit procedures 实施追加的审计程序 lD @`xq.M;
55.audit risk 审计风险 EOzw&M];r
56.detection risk 检查风险 6"u"B-c z
57.inappropriate audit opinion 不适当的审计意见 [F}_I
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58.material misstatement 重大的错报 2~ )r,.,
59.tolerable misstatement 可容忍错报 >\ x!a:}
60.the acceptable level of detection risk 可接受的检查风险 ^?-wov$
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 W&;,7T8@
63.accounting system 会计系统 G^qt@,n$;
64.test of control 控制测试 m-MfFEZ
65.walk-through test 穿行测试 P,={ C6*
66.communication 沟通 Y3?)*kz%
67.flow chart 流程图 N7mYE
68.reperformance of internal control 重新执行 D>
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69.audit evidence 审计证据 L<[%tv V
70.substantive procedures 实质性程序 \??20iz
71.assertions 认定 lka Wwjv_D
72.esistence 存在 ,HtX D~N
73.occurrence 发生 HAdDr!/`
74.completeness 完整性 s1%th"e
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75.rights and obligations 权利和义务 USJk
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76.valuation and allocation 计价和分摊 %>!$ eCX
77.cutoff 截止 WADA p\&
78.accuracy 准确性 *8I &|)x
79.classification 分类 gfly?)V nF
80.inspection 检查 Q ?R3aJ
81.supervision of counting 监盘 ]lZ g }7h
82.observation 观察 Y [%<s/
83.confirmation 函证 tM3Q;8gB!
84.computation 计算 Oe"nNvu/
85.analytical procedures 分析程序 A
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86.vouch 核对 IT:8k5(L5j
87.trace 追查 }5]7lGR
88.audit sampling 审计抽样 dd:vQOF;
89.error 误差 : fA|J!^b[
90.expected error 预期误差 ,qT+Vqpr{
91.population 总体 Vi'zSR28Z
92.sampling risk 抽样风险 u Xo?
93.non- sampling risk 非抽样风险 w,eW?b
94.sampling unit 抽样单位 0rCQz3gh1
95.statistical sampling 统计抽样 vX<^x2~9(
96.tolerable error 可容忍误差 EC lx+tz;`
97.the risk of under reliance 信赖不足风险 H_>9'(
98.the risk of over reliance 信赖过度风险 *IWWD\U
99.the risk of incorrect rejection 误拒风险 i 2l/y,UX
100. the risk of incorrect acceptance 误受风险 *1g3,NMA
101.working trial balance 试算平衡表 ]\
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102.index and cross-referencing 索引和交叉索引 A&D<}y/%
103.cash receipt 现金收入 =;~*YD(%/
104.cash disbursement 现金支出 Mew,g:m:
105.bank statement 银行对账单 e&-MP;kgW9
106.bank reconciliation 银行存款余额调节表 Ox9M 
