1.audit 审计 {`,dWjy{%
2.attestation As0E'n85
鉴证 Nn<TPT[,
3.credibility =K'X:UM
可信赖程度 .l?sYe64S
4.audit of financial statements 财务报表审计 C(-w A
5.agreed-upon procedures 执行商定程序 EH{m~x[Ei
6.high levels of assurance 高水平保证 |Iei!jm
7.compilation 编制 ybLl[K(D=
8.reliability 可靠性 rTTde^^_
9.relevance 相关性 buV{O[
10.professional skepticism 职业谨慎 (;DnL|"'8
11.objectivity 客观性 i) v
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12. professional competence 专业胜任能力 ROcI.tL
13.Senior/CPA-in-charge 项目经理 FYPv:k
14.audit engagement letter 业务约定书 cmG*"
15.recurring audit 连续审计 .Z%y
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16.the client 委托人 u5D@,wSNz
17.change CPA 更换注册会计师 2I'gT$h
18.the existing CPA 现任注册会计师 C\"nlNKw
19.the successor CPA 后任注册会计师 *z6m644H
20.the preceding CPA前任注册会计师 AroYDR,3+
21.issue the audit report 出具审计报告 <MzXTy3\
22.expert 专家 6
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23.the board of directors 董事会 qJq!0F
24.knowledge of the entity‘ s business 了解被审计单位情况 "
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25.assess material misstatement risks评估重大错报风险 % h"%G=:
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 e%EE|
27.a general knowledge of ————- 初步了解―――的情况 M TOZ:b
28.a more knowledge of—————— 进一步了解的情况 hYY-Eq4TC
29.the prior year‘s working papers 以前年度工作底稿 !7y:|k,ac
30.minutes of meeting 会议纪要 1rGi"kdf
31.business risks 经营风险 ew
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32.appropriateness 适当性 a
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33.accounting estimate 会计估计 _ Y8jl,J
34.management representations 管理层声明 l$DQkbOj
35.going concern assumption 持续经营假设 A`ScAzx5{
36.audit plan 审计计划 WN3]xw3
37.significant audit areas 重点审计领域 Q/ ^a(
38.error 错误 |tdsg
39.fraud舞弊 "HrZv+{
40.modified or additional procedures 修改或追加审计程序 t>%+[7?6
41.misappropriation of assets 侵占资产 Ae|bAyAK
42.transactions without substance 虚假交易 $Eh:m&hq
43.unusual pressures 异常压力 L2{b~`UvP
44.the suspected noncompliance 涉嫌存在违法行为 `|f1^C^
45.materialiy 重要性 hhcO
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46.exceed the materiality level 超过重要性水平 I6RF;m:Jw
47.approach the materiality level 接近重要性水平 `&5_~4T7
48.an acceptably low level 可接受水平 L]#b=Y
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 m`6=6(_p
50.misstatements or omissions 错报或漏报 dz=pL$C
51.aggregate 总计 /j;HM[
52.subsequent events 期后事项 5 ]l8l+
53.adjust the financial statements 调整财务报表 iNv"!'|
54.perform additional audit procedures 实施追加的审计程序 84f^==Y
55.audit risk 审计风险 E4qQ
56.detection risk 检查风险 + 3c (CTz
57.inappropriate audit opinion 不适当的审计意见 /nz J`d
58.material misstatement 重大的错报 +k\cmDc
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59.tolerable misstatement 可容忍错报 _bSn YhS
60.the acceptable level of detection risk 可接受的检查风险 S^_F0</U,
61.assessed level of material misstatement risk 重大错报风险的评估水平 =O>E>Q
62.simall business 小规模企业 [WO>}rGw4
63.accounting system 会计系统 V=)' CCi{
64.test of control 控制测试 b}J,&eYD
65.walk-through test 穿行测试 "z4V@gk
66.communication 沟通 :I8HRk
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67.flow chart 流程图 >r.W \
68.reperformance of internal control 重新执行 PGhYkj2
69.audit evidence 审计证据 F?XiP.`DR
70.substantive procedures 实质性程序 a]@BS6
71.assertions 认定 (lt{$0
72.esistence 存在 'Xu3]'m*
73.occurrence 发生 S^A+Km3VB
74.completeness 完整性 $lb$ <
75.rights and obligations 权利和义务 K[l5=)G0L
76.valuation and allocation 计价和分摊 I}u&iV`
77.cutoff 截止 `&i\q=u+
78.accuracy 准确性 <v3pI!)x
79.classification 分类 v0KJKrliGO
80.inspection 检查 ^CW{`eBwk
81.supervision of counting 监盘 d0;<Cw~Tl
82.observation 观察 F<