1.audit 审计 Cbm
2.attestation #&0)kr66
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3.credibility UMwB. *
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4.audit of financial statements 财务报表审计 0cZyO$.
5.agreed-upon procedures 执行商定程序 I"Y d6M%
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6.high levels of assurance 高水平保证 PxzeN6f
7.compilation 编制 s
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8.reliability 可靠性 EW*!_|
9.relevance 相关性 qKt8sxg
10.professional skepticism 职业谨慎 E*ybf'
11.objectivity 客观性 n={}='
12. professional competence 专业胜任能力 :,"dno7OQ
13.Senior/CPA-in-charge 项目经理 u':-DgK
14.audit engagement letter 业务约定书 i$;GEM}tv
15.recurring audit 连续审计 rHPda?&H
16.the client 委托人 {PgB~|W
17.change CPA 更换注册会计师 $V-]DD%Y
18.the existing CPA 现任注册会计师 _F>1b16:/P
19.the successor CPA 后任注册会计师 y[[f?rxz>
20.the preceding CPA前任注册会计师 v#&r3ZW0
21.issue the audit report 出具审计报告 N
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22.expert 专家 Yao>F--?
23.the board of directors 董事会 +Q_(wR"FS
24.knowledge of the entity‘ s business 了解被审计单位情况 UgDai?b1
25.assess material misstatement risks评估重大错报风险 &[,g`S0
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 uMa: GDh7
27.a general knowledge of ————- 初步了解―――的情况 `M/=_O3
28.a more knowledge of—————— 进一步了解的情况 q"ba~@<BEl
29.the prior year‘s working papers 以前年度工作底稿 =2uE\6Fl,
30.minutes of meeting 会议纪要 { 6Lkh
31.business risks 经营风险 A]R7H1
32.appropriateness 适当性 +*'
33.accounting estimate 会计估计 ^;+lsEW
34.management representations 管理层声明 %AW5\ EX
35.going concern assumption 持续经营假设 KJWYG^zI
36.audit plan 审计计划 %HSS
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37.significant audit areas 重点审计领域 c_clpMx=
38.error 错误 QwXM<qG*
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 c'OJodpa
41.misappropriation of assets 侵占资产 X<@yt HBv
42.transactions without substance 虚假交易 *}R5=r0
43.unusual pressures 异常压力 ^@l_K +T
44.the suspected noncompliance 涉嫌存在违法行为 rubqk4
45.materialiy 重要性 GjZ@fnF
46.exceed the materiality level 超过重要性水平 ;wND?:
47.approach the materiality level 接近重要性水平 ~J?O ~p`&
48.an acceptably low level 可接受水平 & tQHxiDX
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^grr@,4
50.misstatements or omissions 错报或漏报 x&sT )=#
51.aggregate 总计 }u
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52.subsequent events 期后事项 IIeEe7%#
53.adjust the financial statements 调整财务报表 ^(m`5]qr7J
54.perform additional audit procedures 实施追加的审计程序 r5Ej
55.audit risk 审计风险 YS=|y}Q|7d
56.detection risk 检查风险 cd{3JGgB
57.inappropriate audit opinion 不适当的审计意见 W>
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58.material misstatement 重大的错报 2n
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59.tolerable misstatement 可容忍错报 lz\{ X
60.the acceptable level of detection risk 可接受的检查风险 ka{9{/dz3
61.assessed level of material misstatement risk 重大错报风险的评估水平 }<7Dyn
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62.simall business 小规模企业 ;=: R|
63.accounting system 会计系统 b0X*+q
64.test of control 控制测试 :Q
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65.walk-through test 穿行测试 *E:w377<}
66.communication 沟通 !_E E|#`n
67.flow chart 流程图 fI`T3 Y!7
68.reperformance of internal control 重新执行 6CO>Tg:%
69.audit evidence 审计证据 =YF\mhMQ:
70.substantive procedures 实质性程序 5Zs"CDU
71.assertions 认定 "F>-W\%
72.esistence 存在 <y'B
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73.occurrence 发生
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74.completeness 完整性 q_HC68YF,
75.rights and obligations 权利和义务 &=fBqod
76.valuation and allocation 计价和分摊 +P|$T:b
77.cutoff 截止 @dX0gHU[c
78.accuracy 准确性 asP>(Li
79.classification 分类 Uo(\1&?
80.inspection 检查 DamLkkoA
81.supervision of counting 监盘 OzBo*X/p
82.observation 观察 qMYR\4"$
83.confirmation 函证 #W
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84.computation 计算 \sHM[nF0
85.analytical procedures 分析程序 mmY~V:,Kd
86.vouch 核对 efMv1>{
87.trace 追查 .6!]RA5!=
88.audit sampling 审计抽样 q9pBS1Ej
89.error 误差 I5'^tBf[{
90.expected error 预期误差 rsBF\(3b~
91.population 总体 8>j+xbw
92.sampling risk 抽样风险 nhk +9
93.non- sampling risk 非抽样风险 "V~U{(Z
94.sampling unit 抽样单位 tnqW!F~
95.statistical sampling 统计抽样 }@@1N3nnxV
96.tolerable error 可容忍误差 M7yJ2u <Ty
97.the risk of under reliance 信赖不足风险 25ul,t_Du
98.the risk of over reliance 信赖过度风险 <<(~'$~,L
99.the risk of incorrect rejection 误拒风险 :*tv`:;p
100. the risk of incorrect acceptance 误受风险 =N<Hc:<t4
101.working trial balance 试算平衡表 vb:
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102.index and cross-referencing 索引和交叉索引 *-Lnsi^7v
103.cash receipt 现金收入 gb@Rx
104.cash disbursement 现金支出 gtJ^8khME
105.bank statement 银行对账单 $f>WR_F
106.bank reconciliation 银行存款余额调节表 9rB^)eV
107.balance sheet date 资产负债表日 F"hi2@/TI
108.net realizable value 可变现净值 %P_\7YBC>
109.storeroom 仓库 [lS'GszA
110.sale invoice 销售发票 S7aS Ut!
111.price list 价目表 wX#\\Jgi
112.positive confirmation request 积极式询证函 ] 5P{*
113.negative confirmation request 消极式询证函 :L:;~t K
114.purchase requisition 请购单 _<