1.audit 审计 [
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2.attestation {U"^UuU]
鉴证 ,a0pAj
3.credibility &:3Z.G
可信赖程度 U>P|X=)
4.audit of financial statements 财务报表审计 4Po)xo
5.agreed-upon procedures 执行商定程序 ;:mu}
6.high levels of assurance 高水平保证 _U0$ =V
7.compilation 编制 \:v$ZEDJ>
8.reliability 可靠性 |cDszoT
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9.relevance 相关性 3A,rHYS
10.professional skepticism 职业谨慎 A\AT0th
11.objectivity 客观性 [ohBPQO
12. professional competence 专业胜任能力 33K*qaRAD
13.Senior/CPA-in-charge 项目经理 aY)2eY
14.audit engagement letter 业务约定书 h2w}wsb0l
15.recurring audit 连续审计 ,*Z.
16.the client 委托人 y3eHF^K+$
17.change CPA 更换注册会计师 WKl+{e
18.the existing CPA 现任注册会计师 347eis'
19.the successor CPA 后任注册会计师 LA%bq_>f
20.the preceding CPA前任注册会计师 C$9z
21.issue the audit report 出具审计报告 S~NM\[S
22.expert 专家 .lN s4e
23.the board of directors 董事会 iY0>lDFm.
24.knowledge of the entity‘ s business 了解被审计单位情况 c</1
25.assess material misstatement risks评估重大错报风险 %gd(wzco
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 G7@O`N8'
27.a general knowledge of ————- 初步了解―――的情况 F|+W.9
28.a more knowledge of—————— 进一步了解的情况 P0Z!?`e=M
29.the prior year‘s working papers 以前年度工作底稿 j1-,Sqi
30.minutes of meeting 会议纪要 @=
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31.business risks 经营风险 U@F)2?
32.appropriateness 适当性 T
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33.accounting estimate 会计估计 }uY!(4Rw
34.management representations 管理层声明 tPfFqqT
35.going concern assumption 持续经营假设 ;V5yXNQ
36.audit plan 审计计划 bKDA!R2
37.significant audit areas 重点审计领域 Sr_VL:Gg
38.error 错误 D@oCP =m<
39.fraud舞弊 n_u1&a'
40.modified or additional procedures 修改或追加审计程序 o0It82?RN
41.misappropriation of assets 侵占资产 mQ~:Y
42.transactions without substance 虚假交易 hk>;pU(
43.unusual pressures 异常压力 TsQU6NNE
44.the suspected noncompliance 涉嫌存在违法行为 z=
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45.materialiy 重要性 'gso'&Uaj
46.exceed the materiality level 超过重要性水平 [KJ
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47.approach the materiality level 接近重要性水平 I+(/TP
48.an acceptably low level 可接受水平 ^W?Z
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 #Q"O4 b:8
50.misstatements or omissions 错报或漏报 :G5uocVk
51.aggregate 总计 8,"yNq
52.subsequent events 期后事项 vZj`|
53.adjust the financial statements 调整财务报表 28.~iw
54.perform additional audit procedures 实施追加的审计程序 ;]sYf
55.audit risk 审计风险 ;gg\;i}^
56.detection risk 检查风险 t.Nb?/
57.inappropriate audit opinion 不适当的审计意见 XT>.`, sv
58.material misstatement 重大的错报 0k,-; j,
59.tolerable misstatement 可容忍错报 gB'fFkd
60.the acceptable level of detection risk 可接受的检查风险 ~|ss*
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61.assessed level of material misstatement risk 重大错报风险的评估水平 !h[VU
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62.simall business 小规模企业 _~u2: yl(
63.accounting system 会计系统 IiBD?}
64.test of control 控制测试 q.YfC
65.walk-through test 穿行测试 m!tx(XsXU
66.communication 沟通 )\uO9PB[O
67.flow chart 流程图 8;14Q7,S
68.reperformance of internal control 重新执行 <^?1uzxH8A
69.audit evidence 审计证据 7R4z}2F2
70.substantive procedures 实质性程序 \daZk /@
71.assertions 认定 aUHcYc\u
72.esistence 存在 ao_4m SB
73.occurrence 发生 }Z-Z|G)#
74.completeness 完整性 F[
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75.rights and obligations 权利和义务 q$(5Vd:
76.valuation and allocation 计价和分摊 #|GSQJ$F)`
77.cutoff 截止 'G\XXf%J
78.accuracy 准确性 l:#-d.z#
79.classification 分类 WYB{% yf
80.inspection 检查 %UUH"
81.supervision of counting 监盘 /H7&AiA