编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第页共NUMPAGES8页第PAGE\*MERGEFORMAT8页共NUMPAGES\*MERGEFORMAT8页audit审计attestation鉴证auditoffinancialstatements财务报表审计highlevelsofassurance高水平保证compilation编制reliability可靠性relevance相关性1professionalskepticism职业谨慎objectivity客观性professionalcompetence专业胜任能力auditengagementletter业务商定书theclient委托人theexistingCPA现任注册会计师thesuccessorCPA后任注册会计师theprecedingCPA前任注册会计师issuetheauditreport出具审计报告expert专家theboardofdirectors董事会determinethenature，timingandextentoftheauditprocedures确定审计程序的性质、时间和范围ageneralknowledgeof——初步了解―――的情况amoreknowledgeof——进一步了解的情况theprioryear’sworkingpapers之前年度工作底稿minutesofmeeting会议纪要businessrisks经营风险accountingestimate会计估计managementrepresentations管理层声明goingconcernassumption持续经营假设auditplan审计计划error错误fraud舞弊misappropriationofassets侵占资产materiality重要性misstatementsoromissions错报或漏报subsequentevents期后事项auditrisk审计风险detectionrisk检查风险inappropriateauditopinion不适当的审计意见materialmisstatement严重的错报tolerablemisstatement可容忍错报theacceptablelevelofdetectionrisk可接受的检查风险walk-throughtest穿行测试flowchart流程图auditevidence审计证据substantiveprocedures实质性程序assertions认定existence存在occurrence发生completeness完整性rightsandobligations权利和义务valuationandallocation计价和分摊cutoff截止accuracy精确性classification分类inspection检查supervisionofcounting监盘observation观察confirmation函证computation计算analyticalprocedures分析程序vouch核对trace清查auditsampling审计抽样error误差expectederror预期误差population全体samplingrisk抽样风险non-samplingrisk非抽样风险samplingunit抽样单位statisticalsampling统计抽样tolerableerror可容忍误差theriskofunderreliance信任不足风险theriskofoverreliance信任过度风险theriskofincorrectrejection误拒风险theriskofincorrectacceptance误受风险cashreceipt现金收入cashdisbursement现金收入bankstatement银行对账单bankreconciliation银行存款余额调节表balancesheetdate资产负债表日netrealizablevalue可变现净值saleinvoice销售发票pricelist价目表positiveconfirmationrequest积极式询证函negativeconfirmationrequest消极式询证函auditreport审计报告unqualifiedopinion无保留意见qualifiedopinion保留意见disclaimerofopinion无法表示意见adverseopinion否定意见