1.audit 审计 _&
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2.attestation @fwk
鉴证 qC?\i['`
3.credibility ]$gBX=
可信赖程度 `:fc*n,*
4.audit of financial statements 财务报表审计 `&-)(#
5.agreed-upon procedures 执行商定程序 (0/)vZc
6.high levels of assurance 高水平保证 =
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7.compilation 编制 (`pd>
8.reliability 可靠性 8!uqR!M<C
9.relevance 相关性 EO[UezuU
10.professional skepticism 职业谨慎 p|b&hgA
11.objectivity 客观性 |p7k2wzN
12. professional competence 专业胜任能力 b#<@&0KE
13.Senior/CPA-in-charge 项目经理 0
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14.audit engagement letter 业务约定书 >9v?p=
15.recurring audit 连续审计 (ON_(MN
16.the client 委托人 L?c7M}vV
17.change CPA 更换注册会计师 5%
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18.the existing CPA 现任注册会计师 `*nK@:
19.the successor CPA 后任注册会计师 M;i4ss,}!
20.the preceding CPA前任注册会计师 ix=H=U]Q{
21.issue the audit report 出具审计报告 }4n?k'_s?
22.expert 专家 uBe1{Z
23.the board of directors 董事会 cPgz?,hE
24.knowledge of the entity‘ s business 了解被审计单位情况 wEImpsC`
25.assess material misstatement risks评估重大错报风险 /:j9#kj
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 pWwB<F
27.a general knowledge of ————- 初步了解―――的情况 @9!,]n
28.a more knowledge of—————— 进一步了解的情况 oqOXRUy
29.the prior year‘s working papers 以前年度工作底稿 3g#fX{e_5!
30.minutes of meeting 会议纪要 q3s
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31.business risks 经营风险 H8}}R~ZO
32.appropriateness 适当性 Fq<;-
33.accounting estimate 会计估计 >
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34.management representations 管理层声明 '
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35.going concern assumption 持续经营假设 ;i2N`t2
36.audit plan 审计计划 ){.J`X5r
37.significant audit areas 重点审计领域 YC
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38.error 错误 -Oro$=%
39.fraud舞弊 z
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40.modified or additional procedures 修改或追加审计程序 Hlw0ia
41.misappropriation of assets 侵占资产 fJ?$Z|
42.transactions without substance 虚假交易 @YEdN}es
43.unusual pressures 异常压力 esM<.
44.the suspected noncompliance 涉嫌存在违法行为 i*JbFukG
45.materialiy 重要性 ?V}AwLX}
46.exceed the materiality level 超过重要性水平 bt
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47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 0-^wY8n-=
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 *Iu
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50.misstatements or omissions 错报或漏报 OudD1( )W
51.aggregate 总计 QcQ:hHF
52.subsequent events 期后事项 "/)}Cc,L
53.adjust the financial statements 调整财务报表 %0PZZl5b
54.perform additional audit procedures 实施追加的审计程序 o'3t(dyyH
55.audit risk 审计风险 'M*+HY\.0
56.detection risk 检查风险 ~?pF'3q
57.inappropriate audit opinion 不适当的审计意见 BW>f@;egg
58.material misstatement 重大的错报 "Iy @PR?>
59.tolerable misstatement 可容忍错报 'CDRb3w}B
60.the acceptable level of detection risk 可接受的检查风险 od- 0wJN-m
61.assessed level of material misstatement risk 重大错报风险的评估水平 mySm:ToT
62.simall business 小规模企业 U+!H/R)(
63.accounting system 会计系统 "/).:9],}
64.test of control 控制测试 T~k
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65.walk-through test 穿行测试 9
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66.communication 沟通 S?}@2[
67.flow chart 流程图 1u\fLAXn
68.reperformance of internal control 重新执行 f.gkGwNk
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 =sP6
71.assertions 认定 LDL#*g
72.esistence 存在 urHQb5|T}
73.occurrence 发生 P]Z}%
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74.completeness 完整性 6 m5 \f
75.rights and obligations 权利和义务 #]ii/Et#x
76.valuation and allocation 计价和分摊 ,/\%-u?
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77.cutoff 截止 /tno`su;
78.accuracy 准确性 <R:KR(bT
79.classification 分类 V*U7-{ *a
80.inspection 检查 jZ <*XX
81.supervision of counting 监盘 Q:]F* p2
82.observation 观察 DVYY1!j<
83.confirmation 函证 %}G:R!4 d
84.computation 计算 P
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85.analytical procedures 分析程序 K \}xb2s
86.vouch 核对 #gOITXKs
87.trace 追查 :~ 3/
88.audit sampling 审计抽样 AZ5c^c)
89.error 误差 l_LfV ON
90.expected error 预期误差 J=/|iW
91.population 总体 m=2TzLVv
92.sampling risk 抽样风险 kImGSIJ
93.non- sampling risk 非抽样风险 P%smX`v
94.sampling unit 抽样单位 t=~5I>
95.statistical sampling 统计抽样 -aGv#!aIl
96.tolerable error 可容忍误差 _OT kv6;4n
97.the risk of under reliance 信赖不足风险 M`umfw T
98.the risk of over reliance 信赖过度风险 p/WEQ2
99.the risk of incorrect rejection 误拒风险 K}O~tff
100. the risk of incorrect acceptance 误受风险 7/(C1II.Q
101.working trial balance 试算平衡表 Zx<s-J4o=w
102.index and cross-referencing 索引和交叉索引 Y3[<
103.cash receipt 现金收入 G7C9FV bR
104.cash disbursement 现金支出 +bd/*^
105.bank statement 银行对账单 rQK2&37-,@
106.bank reconciliation 银行存款余额调节表 "P< drz<
107.balance sheet date 资产负债表日 1K,bmb xRt
108.net realizable value 可变现净值 ^zqz$G#
109.storeroom 仓库 W.o
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110.sale invoice 销售发票 <