审计和内控英语VIP专享VIP免费

1.audit审计2.attestation鉴证3.credibility可信赖程度4.auditoffinancialstatements财务报表审计5.agreed-uponprocedures执行商定程序6.highlevelsofassurance高水平保证7.compilation编制8.reliability可靠性9.relevance相关性10.professionalskepticism职业谨慎11.objectivity客观性12.professionalcompetence专业胜任能力13.Senior/CPA-in-charge项目经理14.auditengagementletter业务约定书15.recurringaudit连续审计16.theclient委托人17.changeCPA更换注册会计师18.theexistingCPA现任注册会计师19.thesuccessorCPA后任注册会计师20.theprecedingCPA前任注册会计师21.issuetheauditreport出具审计报告22.expert专家23.theboardofdirectors董事会24.knowledgeoftheentity‘sbusiness了解被审计单位情况25.assessmaterialmisstatementrisks评估重大错报风险26.deteminethenature，timingandextentoftheauditprocedures确定审计程序的性质、时间和范围27.ageneralknowledgeof初步了解―――的情况28.amoreknowledgeof进一步了解的情况29.theprioryear‘sworkingpapers以前年度工作底稿30.minutesofmeeting会议纪要31.businessrisks经营风险32.appropriateness适当性33.accountingestimate会计估计34.managementrepresentations管理层声明35.goingconcernassumption持续经营假设36.auditplan审计计划37.significantauditareas重点审计领域38.error错误39.fraud舞弊40.modifiedoradditionalprocedures修改或追加审计程序41.misappropriationofassets侵占资产42.transactionswithoutsubstance虚假交易43.unusualpressures异常压力44.thesuspectednoncompliance涉嫌存在违法行为45.materialiy重要性46.exceedthematerialitylevel超过重要性水平47.approachthematerialitylevel接近重要性水平48.anacceptablylowlevel可接受水平49.theoverallfinancialstatementlevelandinrelatedaccountbalancesandtransactionlevels财务报表层和相关账户、交易层50.misstatementsoromissions错报或漏报51.aggregate总计52.subsequentevents期后事项53.adjustthefinancialstatements调整财务报表54.performadditionalauditprocedures实施追加的审计程序55.auditrisk审计风险56.detectionrisk检查风险57.inappropriateauditopinion不适当的审计意见58.materialmisstatement重大的错报59.tolerablemisstatement可容忍错报60.theacceptablelevelofdetectionrisk可接受的检查风险61.assessedlevelofmaterialmisstatementrisk重大错报风险的评估水平62.simallbusiness小规模企业63.accountingsystem会计系统64.testofcontrol控制测试65.walk-throughtest穿行测试66.communication沟通67.flowchart流程图68.reperformanceofinternalcontrol重新执行69.auditevidence审计证据70.substantiveprocedures实质性程序71.assertions认定72.esistence存在73.occurrence发生74.completeness完整性75.rightsandobligations权利和义务76.valuationandallocation计价和分摊77.cutoff截止78.accuracy准确性79.classification分类80.inspection检查81.supervisionofcounting监盘82.observation观察83.confirmation函证84.computation计算85.analyticalprocedures分析程序86.vouch核对87.trace追查88.auditsampling审计抽样89.error误差90.expectederror预期误差91.population总体92.samplingrisk抽样风险93.non-samplingrisk非抽样风险94.samplingunit抽样单位95.statisticalsampling统计抽样96.tolerableerror可容忍误差97.theriskofunderreliance信赖不足风险98.theriskofoverreliance信赖过度风险99.theriskofincorrectrejection误拒风险100.theriskofincorrectacceptance误受风险101.workingtrialbalance试算平衡表102.indexandcross-referencing索引和交叉索引103.cashreceipt现金收入104.cashdisbursement现金支出105.bankstatement银行对账单106.bankreconciliation银行存款余额调节表107.balancesheetdate资产负债表日108.netrealizablevalue可变现净值109.storeroom仓库110.saleinvoice销售发票111.pricelist价...