1.audit 审计 + `'wY?
2.attestation XH*(zTd(?
鉴证 e?07o!7[;
3.credibility QZ7W:%r(4
可信赖程度 +Lc+"0*gV*
4.audit of financial statements 财务报表审计 b">"NvlB
5.agreed-upon procedures 执行商定程序 -AVT+RE9z
6.high levels of assurance 高水平保证 HpUJ_pZ
7.compilation 编制 @V1FBw9S!@
8.reliability 可靠性 ^b$G.h{o!E
9.relevance 相关性 Rc D5X{qS#
10.professional skepticism 职业谨慎 n[y^S3}%;
11.objectivity 客观性 ('BB9#\t
12. professional competence 专业胜任能力 g26_#4 P
13.Senior/CPA-in-charge 项目经理 7J$rA.tu
14.audit engagement letter 业务约定书 n4XkhY|
15.recurring audit 连续审计 }7{(o-
16.the client 委托人 *M:p[.=1
17.change CPA 更换注册会计师 r]QeP{
18.the existing CPA 现任注册会计师 L.K| ]]u
19.the successor CPA 后任注册会计师 v1}ijls
20.the preceding CPA前任注册会计师 (k"0/*F4_
21.issue the audit report 出具审计报告 N~`r;E
22.expert 专家 j1+I_
23.the board of directors 董事会 <j#IR
24.knowledge of the entity‘ s business 了解被审计单位情况 aWLA6A+C&
25.assess material misstatement risks评估重大错报风险 eej#14&
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 :*|So5fs
27.a general knowledge of ————- 初步了解―――的情况 /J!hKK^k
28.a more knowledge of—————— 进一步了解的情况 3&c'3y:b
29.the prior year‘s working papers 以前年度工作底稿 7OXRR)]V
30.minutes of meeting 会议纪要 /L!
=##
31.business risks 经营风险 )NZ&m$I|-
32.appropriateness 适当性 p`U#
33.accounting estimate 会计估计 D0S^Msk9L
34.management representations 管理层声明 MOB'rPIUI
35.going concern assumption 持续经营假设 )M[FPJP}
36.audit plan 审计计划 [-
e$4^+9
37.significant audit areas 重点审计领域 sMJa4P>O@
38.error 错误 "av/a
39.fraud舞弊 ]PL\;[b>
40.modified or additional procedures 修改或追加审计程序 g}9heR
41.misappropriation of assets 侵占资产 +mKII>{
42.transactions without substance 虚假交易 *(i%\
43.unusual pressures 异常压力 7pep\
44.the suspected noncompliance 涉嫌存在违法行为 l#+@!2z
45.materialiy 重要性 `\3RFr
46.exceed the materiality level 超过重要性水平 c1*^
\
47.approach the materiality level 接近重要性水平 XJS^{=/
48.an acceptably low level 可接受水平 7Ot&]M
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 ?h#F& y
50.misstatements or omissions 错报或漏报 m
#6p=
E
51.aggregate 总计 F<2gM#jLB
52.subsequent events 期后事项 +>a(9r|:
53.adjust the financial statements 调整财务报表 6B>*v`T:
54.perform additional audit procedures 实施追加的审计程序 l}g_<
55.audit risk 审计风险 YVz,P_\(m
56.detection risk 检查风险 P$clSJW
57.inappropriate audit opinion 不适当的审计意见 f|s,%AU"i
58.material misstatement 重大的错报 >k/
rJ[Sc
59.tolerable misstatement 可容忍错报 cauKG@:2F
60.the acceptable level of detection risk 可接受的检查风险 lqAv
61.assessed level of material misstatement risk 重大错报风险的评估水平 H6$pA^
62.simall business 小规模企业 P{2ED1T\
63.accounting system 会计系统 ]`h@[fYge
64.test of control 控制测试 C'sA0O@O
65.walk-through test 穿行测试 nvodP"iV
66.communication 沟通 =1O;,8`
67.flow chart 流程图 t`V U<
68.reperformance of internal control 重新执行 &oK&vgcj
69.audit evidence 审计证据 [$\VvRu%
70.substantive procedures 实质性程序 p8&rl|z|
71.assertions 认定 HGj[\kU~
72.esistence 存在 poi39B/Vt
73.occurrence 发生 W7 T2j+]
74.completeness 完整性 _XI,z0(
75.rights and obligations 权利和义务 HXqG;Fds(
76.valuation and allocation 计价和分摊 Fj<a;oV
77.cutoff 截止 $KGRpI
78.accuracy 准确性 UM+g8J{$*;
79.classification 分类 A_J!VXq
80.inspection 检查 @_;vE(!5
81.supervision of counting 监盘 ( M3-S5
82.observation 观察 nqcD#HUv
83.confirmation 函证 \9:IL9~F
84.computation 计算 de"+ABR
85.analytical procedures 分析程序 q\fai^_
86.vouch 核对 lOIf4
87.trace 追查 N&