1.audit 审计 m["e7>9G
2.attestation OR+_s @Yg
鉴证 _~tF2`,Y_p
3.credibility kz}Bc
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可信赖程度 X!6dg.n5
4.audit of financial statements 财务报表审计 Ok)f5")N %
5.agreed-upon procedures 执行商定程序 (qR;6l
6.high levels of assurance 高水平保证 <i]-.>&J
7.compilation 编制 x ]}'H
8.reliability 可靠性 ' xaPahx;
9.relevance 相关性 8cvSA&l(D
10.professional skepticism 职业谨慎
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11.objectivity 客观性 r/':^Ex
12. professional competence 专业胜任能力 <#"_Qgdix
13.Senior/CPA-in-charge 项目经理 h
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14.audit engagement letter 业务约定书 JgHYuLB
15.recurring audit 连续审计 pUmT?N!
16.the client 委托人 *C|*{!
17.change CPA 更换注册会计师 0n4( Rj|}2
18.the existing CPA 现任注册会计师 nfZe
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19.the successor CPA 后任注册会计师 bUy!hS;s
20.the preceding CPA前任注册会计师 'S74Ys=-0
21.issue the audit report 出具审计报告 fUis_?!
22.expert 专家
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23.the board of directors 董事会 [V8^}s}tF
24.knowledge of the entity‘ s business 了解被审计单位情况 |;aZi?Ek[
25.assess material misstatement risks评估重大错报风险 =B+dhZ+#S$
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 ;D-k\kv
27.a general knowledge of ————- 初步了解―――的情况 z*b|N45O
28.a more knowledge of—————— 进一步了解的情况 FmF[S&gFRs
29.the prior year‘s working papers 以前年度工作底稿 OhaoLmA}6
30.minutes of meeting 会议纪要 HnFH|H<Uf
31.business risks 经营风险 I)jAdd
32.appropriateness 适当性 AK'3N1l`
33.accounting estimate 会计估计 v`'Iew }
34.management representations 管理层声明 kuLur)^
35.going concern assumption 持续经营假设 *
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36.audit plan 审计计划 :qR8 e J
37.significant audit areas 重点审计领域 ettBque
38.error 错误 5>e<|@2
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39.fraud舞弊 X-bM`7'H
40.modified or additional procedures 修改或追加审计程序 o,_F;ZhE
41.misappropriation of assets 侵占资产 45Zh8 k
42.transactions without substance 虚假交易 xi<}n#
43.unusual pressures 异常压力 fpZHE=}r
44.the suspected noncompliance 涉嫌存在违法行为 \%}]wf}
45.materialiy 重要性 UWqX}T[^
46.exceed the materiality level 超过重要性水平 Yc
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47.approach the materiality level 接近重要性水平 sGiK
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48.an acceptably low level 可接受水平 8eh3K8tL#
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 .!2
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50.misstatements or omissions 错报或漏报 f2KH&j>~r
51.aggregate 总计 c9nv=?/}f
52.subsequent events 期后事项 i(e=
53.adjust the financial statements 调整财务报表 L`Ys`7
54.perform additional audit procedures 实施追加的审计程序 Ps0<CUyI
55.audit risk 审计风险 8In~qf
56.detection risk 检查风险 e<A>??h^
57.inappropriate audit opinion 不适当的审计意见 |z@AvS[
58.material misstatement 重大的错报 C[ KMaB
59.tolerable misstatement 可容忍错报 .DnG}884
60.the acceptable level of detection risk 可接受的检查风险 G:|]w,^i
61.assessed level of material misstatement risk 重大错报风险的评估水平 |,TBP@
62.simall business 小规模企业 +#UawYLJ
63.accounting system 会计系统 C!v%6[
64.test of control 控制测试 DtS7)/<T
65.walk-through test 穿行测试 4
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66.communication 沟通 ,N_V(Cx5pt
67.flow chart 流程图 #IqRu:csp
68.reperformance of internal control 重新执行 Z;R/!Py.
69.audit evidence 审计证据 >wYmx4W>
70.substantive procedures 实质性程序 DV({! [EP
71.assertions 认定 g38
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72.esistence 存在 vkYiO]y
73.occurrence 发生 Y2ON!Rno
74.completeness 完整性 @b5$WKPX
75.rights and obligations 权利和义务 AEFd,;GF
76.valuation and allocation 计价和分摊 "9 vL+Hh
77.cutoff 截止 LZ(K{+U/
78.accuracy 准确性 R:^jQ'1
79.classification 分类 D~Q-:G$x
80.inspection 检查 @L607[!?
81.supervision of counting 监盘 mZ?QtyljT
82.observation 观察 bVZAf
83.confirmation 函证 \x\(36\u
84.computation 计算 [%Z{Mp'g
85.analytical procedures 分析程序 pma=
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86.vouch 核对 jQfnc:'
87.trace 追查 CqX*.j{
88.audit sampling 审计抽样 F,mStw:
89.error 误差 )C0Iy.N-
90.expected error 预期误差 u<Ch]m+
91.population 总体 `oO*ORq&
92.sampling risk 抽样风险 Oq}7q!H
93.non- sampling risk 非抽样风险 [ 'B u
94.sampling unit 抽样单位 7^#O{QYol
95.statistical sampling 统计抽样 fC
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96.tolerable error 可容忍误差 NJ$Qm.S
97.the risk of under reliance 信赖不足风险 OwDwa~
98.the risk of over reliance 信赖过度风险 {?mb.~(
99.the risk of incorrect rejection 误拒风险 &g8