1.audit 审计 b|AjB: G
2.attestation +#wVe
鉴证 +/celp
3.credibility 3\RD%[}
可信赖程度 @cIYS%iZ
4.audit of financial statements 财务报表审计 `5- ;'nX
5.agreed-upon procedures 执行商定程序 +PE-j| D
6.high levels of assurance 高水平保证 :2xGfy??
7.compilation 编制 =b*GV6b
8.reliability 可靠性 kO}%Y?9d
9.relevance 相关性 %pjY ^tM/
10.professional skepticism 职业谨慎 @#hQ0F8
11.objectivity 客观性 8B-PsS|'
12. professional competence 专业胜任能力 ?<.a>"!
13.Senior/CPA-in-charge 项目经理 j_,/U^Ws|f
14.audit engagement letter 业务约定书 873 bg|^hs
15.recurring audit 连续审计 vmNo~clt\
16.the client 委托人 Xbmsq,*]
17.change CPA 更换注册会计师 [?N,3
18.the existing CPA 现任注册会计师 Vp; `!+z"
19.the successor CPA 后任注册会计师 rF[-4t
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20.the preceding CPA前任注册会计师 [ p,]/ ^ N
21.issue the audit report 出具审计报告 ??e|ec2%
22.expert 专家 #m{(aa9;
23.the board of directors 董事会 (7<G1$:z=
24.knowledge of the entity‘ s business 了解被审计单位情况 afHRy:<+%
25.assess material misstatement risks评估重大错报风险 G?v<-=I
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 nW]CA
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27.a general knowledge of ————- 初步了解―――的情况 3}V
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28.a more knowledge of—————— 进一步了解的情况 ~m<K5K6 V
29.the prior year‘s working papers 以前年度工作底稿 [@/p 8I
30.minutes of meeting 会议纪要 $yU}56(z~
31.business risks 经营风险 ;Egl8Vhr
32.appropriateness 适当性 #Q
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33.accounting estimate 会计估计 >!Y#2]@}o
34.management representations 管理层声明 =LIb0TZ2
35.going concern assumption 持续经营假设 *>?N>f"
36.audit plan 审计计划 pvl];w
37.significant audit areas 重点审计领域 !L;_
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38.error 错误 GKEOjaE
39.fraud舞弊 HABUf^~-
40.modified or additional procedures 修改或追加审计程序 ?4 wl
41.misappropriation of assets 侵占资产 Xk!{UxQKQ
42.transactions without substance 虚假交易 tkm@&e=e%
43.unusual pressures 异常压力 =/j!S|P
44.the suspected noncompliance 涉嫌存在违法行为 Ie!">8."
45.materialiy 重要性 bHm/Z Zx
46.exceed the materiality level 超过重要性水平 FT>>XP8
47.approach the materiality level 接近重要性水平 3%r/w7Fc
48.an acceptably low level 可接受水平 ?A\+s,9
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 z2Wblh"_
50.misstatements or omissions 错报或漏报 A#']e 8
51.aggregate 总计 unFm~rcf
52.subsequent events 期后事项 C8v
53.adjust the financial statements 调整财务报表 ;uc3_J]
54.perform additional audit procedures 实施追加的审计程序 4 5wqX h
55.audit risk 审计风险 ;Q&9t
56.detection risk 检查风险 ~G8l1dD
57.inappropriate audit opinion 不适当的审计意见 .KG9YGL#
58.material misstatement 重大的错报 |Wck-+}U
59.tolerable misstatement 可容忍错报 5`&@3
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60.the acceptable level of detection risk 可接受的检查风险 (bsywM
61.assessed level of material misstatement risk 重大错报风险的评估水平 ~C>;0a;<:
62.simall business 小规模企业 I
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63.accounting system 会计系统 %j@/Tx/
64.test of control 控制测试 z^*g2J,
65.walk-through test 穿行测试 e]>=;Zn
66.communication 沟通 A>Qu`%g*
67.flow chart 流程图 v1+.-hO
68.reperformance of internal control 重新执行 )mAD <y+
69.audit evidence 审计证据 %@ >^JTkY8
70.substantive procedures 实质性程序 OXZK|C;M}
71.assertions 认定 =d@)*W 6
72.esistence 存在 vMX\q
73.occurrence 发生 +B8oW3v# )
74.completeness 完整性 O5:U2o-
75.rights and obligations 权利和义务 +-TE
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76.valuation and allocation 计价和分摊 H/ e jO_{
77.cutoff 截止 S{F\_'%
78.accuracy 准确性 #D(=[F
79.classification 分类 oPBKPGD
80.inspection 检查 .L^j:2(L
81.supervision of counting 监盘 N0$
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82.observation 观察 Hr]
83.confirmation 函证 -;8 a* F
84.computation 计算 p]~PyzG!
85.analytical procedures 分析程序 VR_/Vh]@
86.vouch 核对 `tT7&*Os
87.trace 追查 (I;81h`1G
88.audit sampling 审计抽样 t]vv&vk>
89.error 误差 Z/GSR$@lI
90.expected error 预期误差 Ap"%%D^{:
91.population 总体 FncP,F$8
92.sampling risk 抽样风险 yXtQfR
93.non- sampling risk 非抽样风险 )BaGY
94.sampling unit 抽样单位 MUtM^uY
95.statistical sampling 统计抽样 ow`F 7
96.tolerable error 可容忍误差 ./DlHS;
97.the risk of under reliance 信赖不足风险 A=ez,87
98.the risk of over reliance 信赖过度风险 Kx[+$Qt
99.the risk of incorrect rejection 误拒风险 /18fpH|
100. the risk of incorrect acceptance 误受风险 D>U(&n
101.working trial balance 试算平衡表 Z3Ww@&bU