1.audit 审计 ;iWCV&>w
2.attestation jw
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鉴证 b^1!
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3.credibility #gP\q?5Ov
可信赖程度 >A6lX)
4.audit of financial statements 财务报表审计 S;
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5.agreed-upon procedures 执行商定程序 %q@@0qenv
6.high levels of assurance 高水平保证 N
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7.compilation 编制 3Dy.mt P
8.reliability 可靠性 Xv6s,< #\
9.relevance 相关性 <D?`*#K
10.professional skepticism 职业谨慎 q;U[f6JjE
11.objectivity 客观性 N9hBGa$
12. professional competence 专业胜任能力 16AYB17
13.Senior/CPA-in-charge 项目经理 Ha<(~qf
14.audit engagement letter 业务约定书 D`+'#%%x
15.recurring audit 连续审计 AO/R2a(:
16.the client 委托人 0YKG`W
17.change CPA 更换注册会计师 z5?xmffB
18.the existing CPA 现任注册会计师 ^
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19.the successor CPA 后任注册会计师 <X:7$v6T|
20.the preceding CPA前任注册会计师 ^z_~e@U
21.issue the audit report 出具审计报告 yzYPT}t
22.expert 专家 MD&Ebq5V
23.the board of directors 董事会 <~]s+"oVc
24.knowledge of the entity‘ s business 了解被审计单位情况 {epsiHK@tK
25.assess material misstatement risks评估重大错报风险 zg|]Ic
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 *9G;n!t
27.a general knowledge of ————- 初步了解―――的情况 <EJC.WWJa
28.a more knowledge of—————— 进一步了解的情况 3ILEc:<0J
29.the prior year‘s working papers 以前年度工作底稿 mZm wCS8
30.minutes of meeting 会议纪要 &uC7W.|
31.business risks 经营风险 ~"8b\oLW
32.appropriateness 适当性 z.FO6y6L
33.accounting estimate 会计估计 7JjTm^bu
34.management representations 管理层声明 8uNq353
35.going concern assumption 持续经营假设 9
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36.audit plan 审计计划
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37.significant audit areas 重点审计领域 tONxV`
38.error 错误 ?EdF&^[3rD
39.fraud舞弊 \qKh9
40.modified or additional procedures 修改或追加审计程序 26j ; RV
41.misappropriation of assets 侵占资产 ZPHB$]ri
42.transactions without substance 虚假交易 Y*0mC "n}
43.unusual pressures 异常压力 >Qr(#Bt)
44.the suspected noncompliance 涉嫌存在违法行为 {qK>A?9
45.materialiy 重要性 N,L$+wm
46.exceed the materiality level 超过重要性水平 zl$'W=[rFs
47.approach the materiality level 接近重要性水平 =*fOej>G
48.an acceptably low level 可接受水平 .,I^) 8c
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 +eQg+
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50.misstatements or omissions 错报或漏报 {eL XVNR7R
51.aggregate 总计 h",kA(+P
52.subsequent events 期后事项 THC34u]
53.adjust the financial statements 调整财务报表 }Til $TT%H
54.perform additional audit procedures 实施追加的审计程序 +9M#-:qB
55.audit risk 审计风险 )V7bi^r
56.detection risk 检查风险 z^bv)u
57.inappropriate audit opinion 不适当的审计意见 a%cCR=s=
58.material misstatement 重大的错报 s"s^rC
59.tolerable misstatement 可容忍错报 C0J/FFBQ ^
60.the acceptable level of detection risk 可接受的检查风险 KFx4"f%
61.assessed level of material misstatement risk 重大错报风险的评估水平 <7-3j{065
62.simall business 小规模企业 4@-
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63.accounting system 会计系统 I'm.+(1m,
64.test of control 控制测试 .*+%-%CbP
65.walk-through test 穿行测试 v,^2'C$o
66.communication 沟通 [jU.58*
67.flow chart 流程图 {HHc}8
68.reperformance of internal control 重新执行 ')zdI]@M
69.audit evidence 审计证据 B*W)e$
70.substantive procedures 实质性程序 {FNmYneh?6
71.assertions 认定 Y
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72.esistence 存在 S}WQ~e
73.occurrence 发生 e'Njl?>3
74.completeness 完整性 $DBJ"8n2
75.rights and obligations 权利和义务 06X4mu{
76.valuation and allocation 计价和分摊 .'aW~WR
77.cutoff 截止 L;6L@D6
78.accuracy 准确性 =wEU+R_#o
79.classification 分类 #l2KJ7AMK
80.inspection 检查 YBF|0A{[Y
81.supervision of counting 监盘 =MMU(0 E
82.observation 观察 }&!fT\4
83.confirmation 函证 3
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84.computation 计算 6ZKSet8
85.analytical procedures 分析程序 ;&=c@>!xP#
86.vouch 核对 I54`}Npp
87.trace 追查 l1 Nr5PT
88.audit sampling 审计抽样 s1~&PH^
89.error 误差 $^~
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90.expected error 预期误差 $IUe](a{d
91.population 总体 TuR.
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92.sampling risk 抽样风险 NFsj
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93.non- sampling risk 非抽样风险 !'#Y-"=ypk
94.sampling unit 抽样单位 6)5Akyz4V
95.statistical sampling 统计抽样 bMU0h,|]
96.tolerable error 可容忍误差 M4rI]^lJ
97.the risk of under reliance 信赖不足风险 :$qa
98.the risk of over reliance 信赖过度风险 *UxN~?N|
99.the risk of incorrect rejection 误拒风险 :9?y-X
100. the risk of incorrect acceptance 误受风险 }:SWgPfc
101.working trial balance 试算平衡表 i?^lEqy[
102.index and cross-referencing 索引和交叉索引 \A#YL1hh
103.cash receipt 现金收入 cI#
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104.cash disbursement 现金支出 7:Cq[u fl
105.bank statement 银行对账单 pA?kv]l(
106.bank reconciliation 银行存款余额调节表 NLnfCY-h
107.balance sheet date 资产负债表日 u"hv
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108.net realizable value 可变现净值 'jn
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109.storeroom 仓库 @vHj>N
110.sale invoice 销售发票 tMbracm
111.price list 价目表 #I
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112.positive confirmation request 积极式询证函 K (px-jY
113.negative confirmation request 消极式询证函 p Xap<T
114.purchase requisition 请购单 <&