1.audit 审计 6xmZXp d!
2.attestation k!j5tsiR
鉴证 y-pJF{
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3.credibility @}u*|P*
可信赖程度 D(op)]8
4.audit of financial statements 财务报表审计 C\3rJy(VJ
5.agreed-upon procedures 执行商定程序 Ys9[5@7
6.high levels of assurance 高水平保证 caR<Kb:;*
7.compilation 编制 H \" sgoJ
8.reliability 可靠性 Wx%H%FeK
9.relevance 相关性 ,Q$ q= E;X
10.professional skepticism 职业谨慎 ah$b [\#C
11.objectivity 客观性 3PWL@>zi
12. professional competence 专业胜任能力 IVnHf_PzF
13.Senior/CPA-in-charge 项目经理 U BU=9a5
14.audit engagement letter 业务约定书 w>&aEv/f
15.recurring audit 连续审计 mkk6`,ov
16.the client 委托人 #4NaL
17.change CPA 更换注册会计师 8mrUotjS
18.the existing CPA 现任注册会计师 [ZwjOi:)
19.the successor CPA 后任注册会计师 A/$Q aB,x
20.the preceding CPA前任注册会计师 V*;(kEqj
21.issue the audit report 出具审计报告 |-67 \p]
22.expert 专家 1Faf$J~7|
23.the board of directors 董事会 z]y.W`i
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 `:fZ)$sY
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 ./Zk`-OBT
27.a general knowledge of ————- 初步了解―――的情况 F`W?I I?
28.a more knowledge of—————— 进一步了解的情况 Y=?3 js?O
29.the prior year‘s working papers 以前年度工作底稿 .k %72ez
30.minutes of meeting 会议纪要 8U"v6S~A%Q
31.business risks 经营风险 dh iuI|?@
32.appropriateness 适当性 ]L. O8
33.accounting estimate 会计估计 /)>3Nq4Zx
34.management representations 管理层声明 |$Sedzj'
35.going concern assumption 持续经营假设 !;v|' I
36.audit plan 审计计划 yjX9oxhtL
37.significant audit areas 重点审计领域 ZgcMv
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38.error 错误 h
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39.fraud舞弊 {*" |#6-
40.modified or additional procedures 修改或追加审计程序 Xz a(k
41.misappropriation of assets 侵占资产 >Eto(
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42.transactions without substance 虚假交易 kd(8I_i@
43.unusual pressures 异常压力 ` wEb<H
44.the suspected noncompliance 涉嫌存在违法行为 S!CC
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45.materialiy 重要性 zrgk]n;Pq
46.exceed the materiality level 超过重要性水平 e{K 215
47.approach the materiality level 接近重要性水平 ; 7V%#-
48.an acceptably low level 可接受水平 `5.'_3
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 z'n:@E
50.misstatements or omissions 错报或漏报 w+|L+ h3L7
51.aggregate 总计 #&aqKV Y
52.subsequent events 期后事项 G `61~F%
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 I; |B.j
55.audit risk 审计风险 4N3
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56.detection risk 检查风险 lvz7#f L~
57.inappropriate audit opinion 不适当的审计意见 CYP q#rd
58.material misstatement 重大的错报 dn+KH+v
59.tolerable misstatement 可容忍错报 X`>i& I]
60.the acceptable level of detection risk 可接受的检查风险 @o _}g !9=
61.assessed level of material misstatement risk 重大错报风险的评估水平 *vxk@ `K~
62.simall business 小规模企业 D=Gtq6jd
63.accounting system 会计系统 WX?IYQ +
64.test of control 控制测试 f }f9@>.
65.walk-through test 穿行测试 #OD/$f_
66.communication 沟通 xs bE TP?
67.flow chart 流程图 AjMh,@
68.reperformance of internal control 重新执行 1};Stai'
69.audit evidence 审计证据 $|@@Qk/T
70.substantive procedures 实质性程序 +gtbcF@rx
71.assertions 认定 'Aq{UGN
72.esistence 存在 pJ"qu, w
73.occurrence 发生 IueF
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74.completeness 完整性 *zvx$yJ?
75.rights and obligations 权利和义务 [D4SW#
76.valuation and allocation 计价和分摊 )'#A$ Fj
77.cutoff 截止 7' V@+5
78.accuracy 准确性 />pI8 g<
79.classification 分类 3$>1FoSk
80.inspection 检查 X 5 1:
81.supervision of counting 监盘 IK=a*}19L
82.observation 观察 z E9W8:7
83.confirmation 函证 l4 YJ c
84.computation 计算 oIzj,v8$
85.analytical procedures 分析程序 qiBVG
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86.vouch 核对 P* BmHz4KL
87.trace 追查 {q J1ko)$
88.audit sampling 审计抽样 hRCJv#]HC
89.error 误差 K;H&n1
90.expected error 预期误差 +.FEq*V
91.population 总体 L48 _96
92.sampling risk 抽样风险 Hd ={CFip
93.non- sampling risk 非抽样风险 s$
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94.sampling unit 抽样单位 u^I|T.w<r6
95.statistical sampling 统计抽样 g@!V3V
96.tolerable error 可容忍误差 D.u{~
97.the risk of under reliance 信赖不足风险 "e>;' %W
98.the risk of over reliance 信赖过度风险 O;jrCB
99.the risk of incorrect rejection 误拒风险 O-
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100. the risk of incorrect acceptance 误受风险 2-v%`fA
101.working trial balance 试算平衡表 |3"KK
102.index and cross-referencing 索引和交叉索引 +lcb i
103.cash receipt 现金收入 S g
