1.audit 审计 qEB]Tj e[
2.attestation +vCW${U
鉴证 ;PhX[y^*
3.credibility 0:3<33]x
可信赖程度 $,B@yiie
4.audit of financial statements 财务报表审计 3}X; WE `
5.agreed-upon procedures 执行商定程序 yX;v
6.high levels of assurance 高水平保证 ue#Yh
7.compilation 编制 D3-H!TFpDb
8.reliability 可靠性 N;d@)h(N!
9.relevance 相关性 t /CE,DQ
10.professional skepticism 职业谨慎 `Hq)g1a7q
11.objectivity 客观性 ;&G8e*bM2
12. professional competence 专业胜任能力 XxEKv=_bc
13.Senior/CPA-in-charge 项目经理 [vY? !
14.audit engagement letter 业务约定书 e{33%5
15.recurring audit 连续审计 IMay`us]:8
16.the client 委托人 bol#[_~
17.change CPA 更换注册会计师 (@1*-4l
18.the existing CPA 现任注册会计师 B0}f,J\
19.the successor CPA 后任注册会计师 f.&Y_G3a<
20.the preceding CPA前任注册会计师 zE\@x+k.
21.issue the audit report 出具审计报告 M
/mUY
22.expert 专家 ?$LKn2C
23.the board of directors 董事会 f,}]h~w\
24.knowledge of the entity‘ s business 了解被审计单位情况 @( H
25.assess material misstatement risks评估重大错报风险 y!?l;xMS
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 \Q<Ur&J]%
27.a general knowledge of ————- 初步了解―――的情况 pg'3j3JW$
28.a more knowledge of—————— 进一步了解的情况 L(i*v5?
29.the prior year‘s working papers 以前年度工作底稿 _P*<T6\J>
30.minutes of meeting 会议纪要 *PJg~F%
31.business risks 经营风险 4#BoS9d2I<
32.appropriateness 适当性 pu +"
bq
33.accounting estimate 会计估计 )pAN_e"
34.management representations 管理层声明 C4~`3Mk
35.going concern assumption 持续经营假设 $!_]mz6*
36.audit plan 审计计划 p x1{=~V/
37.significant audit areas 重点审计领域 &18CCp\3)c
38.error 错误 ) b
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39.fraud舞弊 =?/RaK/
w
40.modified or additional procedures 修改或追加审计程序 ki^c)Tqn
41.misappropriation of assets 侵占资产 51k^?5cO
42.transactions without substance 虚假交易 c~+;P(>
43.unusual pressures 异常压力 n(#159pZ
44.the suspected noncompliance 涉嫌存在违法行为 dM1)wkbET
45.materialiy 重要性 tj_+0J$sw:
46.exceed the materiality level 超过重要性水平 :}Tw+S5
47.approach the materiality level 接近重要性水平 1&@s2ee4
48.an acceptably low level 可接受水平 YkKq}DXj
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 t%n3~i4X:
50.misstatements or omissions 错报或漏报 AZCbUkq
51.aggregate 总计 ^"h`U'YC
52.subsequent events 期后事项 :+SpZ>
53.adjust the financial statements 调整财务报表 `"<} B"s
54.perform additional audit procedures 实施追加的审计程序 D$RQD{*
55.audit risk 审计风险 @,63%
56.detection risk 检查风险 Q-!a;/
57.inappropriate audit opinion 不适当的审计意见 (f 0p
58.material misstatement 重大的错报 pA*cF!tq7
59.tolerable misstatement 可容忍错报 Dm1;mR S+
60.the acceptable level of detection risk 可接受的检查风险 qxsK-8KT<
61.assessed level of material misstatement risk 重大错报风险的评估水平 F-k3F80=
62.simall business 小规模企业 z Lw=*
63.accounting system 会计系统 $:%?-xy(
64.test of control 控制测试 &\$l%icuo
65.walk-through test 穿行测试 i[~oMwc&
66.communication 沟通 }7Si2S
67.flow chart 流程图 s wdW70
68.reperformance of internal control 重新执行 MEQ:[;1
69.audit evidence 审计证据 c%aY6dQG&%
70.substantive procedures 实质性程序 m>gok0{pm
71.assertions 认定 lbv9 kk[
72.esistence 存在 9'I
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73.occurrence 发生 vmW4 3K;
74.completeness 完整性 BC0T[o(f8
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 PX3rHKK{
77.cutoff 截止 f!~gfnn
78.accuracy 准确性 g(\FG
79.classification 分类 Z4Nl{
6
80.inspection 检查 Eg?6$[U`8<
81.supervision of counting 监盘 ;(Q4x"?I
82.observation 观察 b:Lp`8Du
83.confirmation 函证 T1pA
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84.computation 计算 wwS{V
85.analytical procedures 分析程序 {|%N
86.vouch 核对 TE4{W4I
87.trace 追查 9}FWO&LiB
88.audit sampling 审计抽样 b]s*z<|%
89.error 误差 bmotR8d
90.expected error 预期误差 xn&G
`
91.population 总体 :J-@+_J
92.sampling risk 抽样风险 Gw*n,*pz
93.non- sampling risk 非抽样风险
c<j2wKz
94.sampling unit 抽样单位 -y{o@
95.statistical sampling 统计抽样 #]i*u1
96.tolerable error 可容忍误差 q&Sd+y&