1.audit 审计 63x?MY6
2.attestation SOvF[,+
鉴证 tIS<U(N;
3.credibility Nu~lsWyRI5
可信赖程度 0Z]!/AsC
4.audit of financial statements 财务报表审计 CQDkFQq-dq
5.agreed-upon procedures 执行商定程序 yyy|Pw4:Z
6.high levels of assurance 高水平保证 KRKCD4
7.compilation 编制 3%=~)7cF
8.reliability 可靠性 {U !g.rh
9.relevance 相关性 Tc3yS(aq
10.professional skepticism 职业谨慎 'a.qu9PJ
11.objectivity 客观性 hqkz^!rp
12. professional competence 专业胜任能力 m/EFHS49
13.Senior/CPA-in-charge 项目经理 l0i^uMS
14.audit engagement letter 业务约定书 @>H75
15.recurring audit 连续审计 F`]2O:[
16.the client 委托人 G?Hdq;
17.change CPA 更换注册会计师 K8Y=S12Ti
18.the existing CPA 现任注册会计师 2P{Gxz<#
19.the successor CPA 后任注册会计师 R]*K:~DM
20.the preceding CPA前任注册会计师 7EO_5/cY
21.issue the audit report 出具审计报告 cD'V>[h
22.expert 专家 |*tp16+6
23.the board of directors 董事会 ~z;FP$U
24.knowledge of the entity‘ s business 了解被审计单位情况 As<bL:>dE
25.assess material misstatement risks评估重大错报风险 W#3Q ^Z?
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 gCY';\f!
27.a general knowledge of ————- 初步了解―――的情况 Qv
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28.a more knowledge of—————— 进一步了解的情况 3I-MdApT
29.the prior year‘s working papers 以前年度工作底稿 !0mI;~q| F
30.minutes of meeting 会议纪要 q{;:SgZ
31.business risks 经营风险 x0:m-C
32.appropriateness 适当性 lQkQ9##*
33.accounting estimate 会计估计 #$qT
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34.management representations 管理层声明 <B8!.|19
35.going concern assumption 持续经营假设 %&t<K3&Yh
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 ~Vjl7G\7i
38.error 错误 bhlG,NTP
39.fraud舞弊 tT?
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40.modified or additional procedures 修改或追加审计程序 \.#>=!Ie
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 y;@:ulv[
43.unusual pressures 异常压力 oIj#>1~c%
44.the suspected noncompliance 涉嫌存在违法行为 =
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45.materialiy 重要性 Otm0(+YB7
46.exceed the materiality level 超过重要性水平 M?uC%x+S$_
47.approach the materiality level 接近重要性水平 gQ1;],_
48.an acceptably low level 可接受水平 <
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 c.F6~IHu7
50.misstatements or omissions 错报或漏报 PdtvU-(
51.aggregate 总计
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52.subsequent events 期后事项 w%BL
53.adjust the financial statements 调整财务报表 .z}~4BY
54.perform additional audit procedures 实施追加的审计程序 W#WV fr
55.audit risk 审计风险 .gOL1`b*
56.detection risk 检查风险 UH/\
57.inappropriate audit opinion 不适当的审计意见 K1!j fp
58.material misstatement 重大的错报 WWHoi{q
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 M%;hB*9
61.assessed level of material misstatement risk 重大错报风险的评估水平 :$BCRQ
62.simall business 小规模企业 'qX|jtdM
63.accounting system 会计系统 ,>+p-M8ZL
64.test of control 控制测试 gn".u!9j
65.walk-through test 穿行测试 xLH)P<^`C
66.communication 沟通 Jcm&RI"{
67.flow chart 流程图 m:o<X K[>
68.reperformance of internal control 重新执行 `
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69.audit evidence 审计证据 j*TYoH1
70.substantive procedures 实质性程序 =k`Cr0aPF
71.assertions 认定 ve2u=eQ1
72.esistence 存在 R2]Z kg
73.occurrence 发生 ;
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74.completeness 完整性 KE3;V2Ym f
75.rights and obligations 权利和义务 R>mmoG}MQ[
76.valuation and allocation 计价和分摊 :mn>0jK,N
77.cutoff 截止 b9<#K+L-
78.accuracy 准确性 Ur=(.%@
79.classification 分类 j@uOOhy
80.inspection 检查 xCl1g4N
81.supervision of counting 监盘 dZ0vA\z|
82.observation 观察 VYImI>.t{
83.confirmation 函证 ?[Q3q4
84.computation 计算 vbe|hO""
85.analytical procedures 分析程序 r{I%
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86.vouch 核对 4s{~r
87.trace 追查 3r."j2$Hs0
88.audit sampling 审计抽样 Zu("#cA.H
89.error 误差 Bj-:#P@
90.expected error 预期误差 ^)*-Bo)I
91.population 总体 OL,TFLn4
92.sampling risk 抽样风险 $jqq
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93.non- sampling risk 非抽样风险 @{tz:f
94.sampling unit 抽样单位 q0R -7O(
95.statistical sampling 统计抽样 D}8[bWF
96.tolerable error 可容忍误差 3e;^/kf<9
97.the risk of under reliance 信赖不足风险 v4c[(&
98.the risk of over reliance 信赖过度风险 n'kG] Q
99.the risk of incorrect rejection 误拒风险 X1-'COQS%&
100. the risk of incorrect acceptance 误受风险 `q*M4,
101.working trial balance 试算平衡表 P&ptJtNg
102.index and cross-referencing 索引和交叉索引 }"PU%
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103.cash receipt 现金收入 22
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104.cash disbursement 现金支出 ``\i58K{e
105.bank statement 银行对账单 xQXXC
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106.bank reconciliation 银行存款余额调节表 l@+7:n4K0
107.balance sheet date 资产负债表日 *XbEiMJ
108.net realizable value 可变现净值 wL
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109.storeroom 仓库 MWpQ^dL_
110.sale invoice 销售发票 m\r@@!
111.price list 价目表 %'7lbpy,f
112.positive confirmation request 积极式询证函 S:oi<F
113.negative confirmation request 消极式询证函 _ff`y
114.purchase requisition 请购单 VZymM<