1.audit 审计 }]?RngTt
2.attestation xds"n5
鉴证 WG^D$L:
3.credibility ViVYyA
可信赖程度 O050Q5zy
4.audit of financial statements 财务报表审计 [NKWudq
5.agreed-upon procedures 执行商定程序 Rl S=^}>
6.high levels of assurance 高水平保证 +rql7D0st
7.compilation 编制 3K#e]zoI
8.reliability 可靠性 1,pg:=N9
9.relevance 相关性 EIF[e|kZ<
10.professional skepticism 职业谨慎 C-2n2OM.
11.objectivity 客观性 Gn_v}31d%
12. professional competence 专业胜任能力 tv;3~Y0i
13.Senior/CPA-in-charge 项目经理 )p!dqlK
14.audit engagement letter 业务约定书 'ugG^2Y
15.recurring audit 连续审计 B3yn:=80
16.the client 委托人 :F<a~_k
17.change CPA 更换注册会计师 -D
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18.the existing CPA 现任注册会计师 C8n1j2G\
19.the successor CPA 后任注册会计师 3@}_ F<"*
20.the preceding CPA前任注册会计师 tPp}/a%D
21.issue the audit report 出具审计报告 1hMk\ -3S
22.expert 专家 0,/[r/=jT
23.the board of directors 董事会 ' u0{
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24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 16aa IK
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 K}$PI W
27.a general knowledge of ————- 初步了解―――的情况 2.:b
28.a more knowledge of—————— 进一步了解的情况 U'#{v7u
29.the prior year‘s working papers 以前年度工作底稿 _
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30.minutes of meeting 会议纪要 Bq2
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31.business risks 经营风险 i:zA(
32.appropriateness 适当性 OPjscc5
33.accounting estimate 会计估计 1yE~#KpH
34.management representations 管理层声明 ?9PNCd3$d
35.going concern assumption 持续经营假设 NuXU2w~
36.audit plan 审计计划 Rd#,Tl\
37.significant audit areas 重点审计领域 89 lPeFQ`
38.error 错误
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39.fraud舞弊 UbuxD }
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40.modified or additional procedures 修改或追加审计程序 (8>k_
41.misappropriation of assets 侵占资产 Rdv"Aj:
42.transactions without substance 虚假交易 ry
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43.unusual pressures 异常压力 GvVuF S>y
44.the suspected noncompliance 涉嫌存在违法行为 g6*}&.&
45.materialiy 重要性 e%f8|3<6
46.exceed the materiality level 超过重要性水平 xbmOch}j6
47.approach the materiality level 接近重要性水平 R'80 {
48.an acceptably low level 可接受水平 N4D
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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 =RV$8.Xp
50.misstatements or omissions 错报或漏报 M.l;!U!}
51.aggregate 总计 \tQi7yj4
52.subsequent events 期后事项 Lh. L~M1X
53.adjust the financial statements 调整财务报表 Dljq
54.perform additional audit procedures 实施追加的审计程序 'i@Y #F%D
55.audit risk 审计风险 w}2yi#E[
56.detection risk 检查风险 v=L^jw
57.inappropriate audit opinion 不适当的审计意见 ,Y&kW'2
58.material misstatement 重大的错报 \[8I5w-
59.tolerable misstatement 可容忍错报 m\k$L7O
60.the acceptable level of detection risk 可接受的检查风险 I4");T3
61.assessed level of material misstatement risk 重大错报风险的评估水平 BS{">lPmx
62.simall business 小规模企业 aH>.o 1;
63.accounting system 会计系统 ).vdKNzw
64.test of control 控制测试 P|6m%y
65.walk-through test 穿行测试 QR,i
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66.communication 沟通 jwE<}y
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67.flow chart 流程图 f< '~K
68.reperformance of internal control 重新执行 fj"S|]e
69.audit evidence 审计证据 Cf10 ud
70.substantive procedures 实质性程序 `bx gg'V
71.assertions 认定 ^y h
72.esistence 存在 9^}GUJy?
73.occurrence 发生 h.8J6;36
74.completeness 完整性 2[:`w),.
75.rights and obligations 权利和义务 <vj&e(D^
76.valuation and allocation 计价和分摊 bG
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77.cutoff 截止 sB"]R%`_
78.accuracy 准确性 ;PbyR}s
79.classification 分类 ]w')~yk
80.inspection 检查 QX8N p{g-
81.supervision of counting 监盘 .jRXHrK;
82.observation 观察 wv*r}{%7g[
83.confirmation 函证 TRQva8d?
84.computation 计算 +-{HT+W
85.analytical procedures 分析程序 w)}[)}T!
86.vouch 核对 Aimgfxag
87.trace 追查 ?^6RFbke+
88.audit sampling 审计抽样 vUCU%>F
89.error 误差 S]9xqiJW
90.expected error 预期误差 3|~(9b{+
91.population 总体 +^%F8GB
92.sampling risk 抽样风险 N(IUNL
93.non- sampling risk 非抽样风险 ;=E3f^'s
94.sampling unit 抽样单位 GCIm_
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95.statistical sampling 统计抽样 i.'f<z$<
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 6ZF5f^M^
98.the risk of over reliance 信赖过度风险 #q=?Zu^Da
99.the risk of incorrect rejection 误拒风险 3 =S.-
100. the risk of incorrect acceptance 误受风险 0phGn+"R
101.working trial balance 试算平衡表 mH8"k+k
102.index and cross-referencing 索引和交叉索引 %]:u ^\7
103.cash receipt 现金收入 3c
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104.cash disbursement 现金支出 D!y
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105.bank statement 银行对账单 "rX`h
106.bank reconciliation 银行存款余额调节表 iveWau292
107.balance sheet date 资产负债表日 _@HMk"A
108.net realizable value 可变现净值 rfK%%-
109.storeroom 仓库 |D<~a(0
110.sale invoice 销售发票
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111.price list 价目表 dvUJk<;w
112.positive confirmation request 积极式询证函 4w\')@`[jk
113.negative confirmation request 消极式询证函 {=&