1.audit 审计 oO;L l?~
2.attestation P
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鉴证 uNI&U7_"
3.credibility *m]Y6
可信赖程度 ~j[?3E4L}
4.audit of financial statements 财务报表审计 qcO~}MJr}^
5.agreed-upon procedures 执行商定程序 _1?u AQ3,
6.high levels of assurance 高水平保证 N?m)u,6-l
7.compilation 编制 A!GvfmzqIn
8.reliability 可靠性 X_'tgP9
9.relevance 相关性 s 4rva G@a
10.professional skepticism 职业谨慎 [NE!
11.objectivity 客观性 <N<0 ?GQ
12. professional competence 专业胜任能力 n=j)M
13.Senior/CPA-in-charge 项目经理 XcNL\fl1
14.audit engagement letter 业务约定书 /$%&fo\[
15.recurring audit 连续审计 +FNGRL
16.the client 委托人 u)h
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17.change CPA 更换注册会计师 SOG(&)b
18.the existing CPA 现任注册会计师 =( ZOn=IL
19.the successor CPA 后任注册会计师 "yH?df24
20.the preceding CPA前任注册会计师 (P?|Bk[
21.issue the audit report 出具审计报告 :sw5@JdJ
22.expert 专家 g<;pyvq|:
23.the board of directors 董事会 dlvU=^G#G
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 '?$@hqQn
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 ue3 ].:
27.a general knowledge of ————- 初步了解―――的情况 \\EX'L
28.a more knowledge of—————— 进一步了解的情况 H,c1&hb/w
29.the prior year‘s working papers 以前年度工作底稿 w &YUb,{Y
30.minutes of meeting 会议纪要 xppnBnu$7
31.business risks 经营风险 T7i>aM$+
32.appropriateness 适当性 zq+2@"q
33.accounting estimate 会计估计 Ru
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34.management representations 管理层声明 KRGj6g+
35.going concern assumption 持续经营假设 ~I N g9|
36.audit plan 审计计划 j8M t"B
37.significant audit areas 重点审计领域
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38.error 错误 ,(oolx"Xa
39.fraud舞弊 PO5,lcBD<
40.modified or additional procedures 修改或追加审计程序 8r>\scS
41.misappropriation of assets 侵占资产 a
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42.transactions without substance 虚假交易 i5(qJ/u
43.unusual pressures 异常压力 I
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44.the suspected noncompliance 涉嫌存在违法行为 3_G0eIE"u
45.materialiy 重要性 i9 CQ~
46.exceed the materiality level 超过重要性水平 ;fV"5H)U\
47.approach the materiality level 接近重要性水平 w)J-e gc
48.an acceptably low level 可接受水平 'r=2f6G>cP
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 >lmqPuf
50.misstatements or omissions 错报或漏报 Vc(kw7
51.aggregate 总计 U}HSL5v
52.subsequent events 期后事项 FLJ&ZU=s
53.adjust the financial statements 调整财务报表 s8A"x`5(
54.perform additional audit procedures 实施追加的审计程序 r[):'ys,C
55.audit risk 审计风险 5X3JQ"z
56.detection risk 检查风险 ,y"vf^BE.
57.inappropriate audit opinion 不适当的审计意见 msw'n
58.material misstatement 重大的错报 %npLgCF
59.tolerable misstatement 可容忍错报 ?$)a[UnqX
60.the acceptable level of detection risk 可接受的检查风险 7Z+Fjy-B
61.assessed level of material misstatement risk 重大错报风险的评估水平 pno}`Cer
62.simall business 小规模企业 hc$m1lLn
63.accounting system 会计系统 "<Di
64.test of control 控制测试 29 !QE>Q
65.walk-through test 穿行测试 q%k&O9C2]
66.communication 沟通 I`xC0ZUKj
67.flow chart 流程图 8MW-JZ
68.reperformance of internal control 重新执行 =ZoNkj/^,
69.audit evidence 审计证据 D',7 T=C
70.substantive procedures 实质性程序 3,Z;J5VL4!
71.assertions 认定 ~9@527m<',
72.esistence 存在 `B&