1.audit 审计 5ercD
2.attestation U-k+9f 0
鉴证 f'I z
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3.credibility [XRCLi}
可信赖程度 JjpRHw8\
4.audit of financial statements 财务报表审计 s](aNe2j
5.agreed-upon procedures 执行商定程序 4nH*Ui!T
6.high levels of assurance 高水平保证 M/?KV9Xk2
7.compilation 编制 tkQH\5
8.reliability 可靠性 IEjP<pLe
9.relevance 相关性 s]T""-He
10.professional skepticism 职业谨慎 @~<j&FTT
11.objectivity 客观性 !Fw?H3X!"q
12. professional competence 专业胜任能力 n,eJ$2!J
13.Senior/CPA-in-charge 项目经理 f\+fo
14.audit engagement letter 业务约定书 +x9cT G
15.recurring audit 连续审计 F62V3 Xy
16.the client 委托人 G$'jEa<:u
17.change CPA 更换注册会计师 SvN9aD1
18.the existing CPA 现任注册会计师 +_v$!@L8
19.the successor CPA 后任注册会计师 W3vi@kb]
20.the preceding CPA前任注册会计师 Q9d`zR]
21.issue the audit report 出具审计报告 E3@QI?n^^
22.expert 专家 GU't%[
23.the board of directors 董事会 Ftw;Yz
24.knowledge of the entity‘ s business 了解被审计单位情况 i,V;xB2
25.assess material misstatement risks评估重大错报风险 I/VxZ8T
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 6Ao%>;e*
27.a general knowledge of ————- 初步了解―――的情况 e{;OSk`x
28.a more knowledge of—————— 进一步了解的情况 )eUW5
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29.the prior year‘s working papers 以前年度工作底稿 [s9O0i"
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30.minutes of meeting 会议纪要 tt%MoQ)
31.business risks 经营风险 B63pgPX
32.appropriateness 适当性 O\K_q7iO6
33.accounting estimate 会计估计 GV)<Q^9
34.management representations 管理层声明 t NsPB6Z
35.going concern assumption 持续经营假设 Ngr/QL]Q
36.audit plan 审计计划 ]0;864X0
37.significant audit areas 重点审计领域 KZ!3j_pKy
38.error 错误 =X?\MVWB
39.fraud舞弊 hlu:=<B
40.modified or additional procedures 修改或追加审计程序 -",=G\XZ
41.misappropriation of assets 侵占资产 uE[(cko
42.transactions without substance 虚假交易 bifS 2>c
43.unusual pressures 异常压力 w;Q;[:y
44.the suspected noncompliance 涉嫌存在违法行为 S$f6a'
45.materialiy 重要性 J--m[X
46.exceed the materiality level 超过重要性水平 $^&ig
47.approach the materiality level 接近重要性水平 g}laG8
48.an acceptably low level 可接受水平 o7B[R) 4
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ^:9$@+a
50.misstatements or omissions 错报或漏报 zkTp`>9R
51.aggregate 总计 6"c1;P!4
52.subsequent events 期后事项 '(f/~"9B
53.adjust the financial statements 调整财务报表 k3+e;[My+
54.perform additional audit procedures 实施追加的审计程序 :{NC-%4o0
55.audit risk 审计风险 %Pksv}
56.detection risk 检查风险 LlBN-9p
57.inappropriate audit opinion 不适当的审计意见 ?ER-25S
58.material misstatement 重大的错报 _k^0m
59.tolerable misstatement 可容忍错报 "x@='>:$
60.the acceptable level of detection risk 可接受的检查风险 \4"S7.% |
61.assessed level of material misstatement risk 重大错报风险的评估水平 Z/^ u
62.simall business 小规模企业 vP7K9Kx
63.accounting system 会计系统 [-&L8Un
64.test of control 控制测试 "Jjs"7
65.walk-through test 穿行测试 :'a
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66.communication 沟通 #W.vX?-'0
67.flow chart 流程图 & cNy
68.reperformance of internal control 重新执行 bYz&P`o}
69.audit evidence 审计证据 CG'.:`t
70.substantive procedures 实质性程序 $3Z-)m
71.assertions 认定 P}.7Mehf
72.esistence 存在 '0$?h9"
73.occurrence 发生 {JV@"t-X3"
74.completeness 完整性 %{6LUn
75.rights and obligations 权利和义务 X(jVRr_m9
76.valuation and allocation 计价和分摊
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77.cutoff 截止 H:p Z-v*
78.accuracy 准确性 2,aPr:]
79.classification 分类 _(m't n>
80.inspection 检查 0A{/B/r
81.supervision of counting 监盘 Le"oAA#[
82.observation 观察 w&4~Q4
83.confirmation 函证 K78rg/`
84.computation 计算 [ofqGwpDG
85.analytical procedures 分析程序 #_mi `7!B#
86.vouch 核对 nA?Hxos
87.trace 追查 m]*Bx%-1c
88.audit sampling 审计抽样 i&8FBV-
89.error 误差 T32BnmB{
90.expected error 预期误差 '8Phxx|
91.population 总体 eMRar<)+#*
92.sampling risk 抽样风险 >;z<j$;F<
93.non- sampling risk 非抽样风险 3:%QB9qc]'
94.sampling unit 抽样单位 LQnkcV
95.statistical sampling 统计抽样 IlX$YOf4
96.tolerable error 可容忍误差 : S$l"wrh\
97.the risk of under reliance 信赖不足风险 G8
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98.the risk of over reliance 信赖过度风险 %AOIKK5
99.the risk of incorrect rejection 误拒风险 ~j#~\Ir
100. the risk of incorrect acceptance 误受风险 6z,&