1.audit 审计 Y?1T
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2.attestation JE{cZ<NNH
鉴证 +JG05h%'
3.credibility +C;;4s)
可信赖程度 hd9~Zw]V
4.audit of financial statements 财务报表审计 h{o,*QL
5.agreed-upon procedures 执行商定程序 O[$X36z
6.high levels of assurance 高水平保证 {q$U\y%Rq
7.compilation 编制 Q)4[zStR#
8.reliability 可靠性 y|BHSc3
9.relevance 相关性 "LDNkw'
10.professional skepticism 职业谨慎 zqU$V~5;rG
11.objectivity 客观性 $X:,Q,?
12. professional competence 专业胜任能力 |O)ZjLx
13.Senior/CPA-in-charge 项目经理 <,p$eQ)T%
14.audit engagement letter 业务约定书 ~)$R'=
15.recurring audit 连续审计 Ff0V6j)ji
16.the client 委托人 6(?@B^S>2
17.change CPA 更换注册会计师 p`&{NR3+
18.the existing CPA 现任注册会计师 Am3j:|>*
19.the successor CPA 后任注册会计师 o$->|
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20.the preceding CPA前任注册会计师 A #SO}c
21.issue the audit report 出具审计报告 Na]
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22.expert 专家 (&)uWjq
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23.the board of directors 董事会 a'-xCV|^
24.knowledge of the entity‘ s business 了解被审计单位情况 lMW6D0^
25.assess material misstatement risks评估重大错报风险 Y:+:>[F
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 HQ=pf >
27.a general knowledge of ————- 初步了解―――的情况 fh_:ung
28.a more knowledge of—————— 进一步了解的情况 HL[V}
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29.the prior year‘s working papers 以前年度工作底稿 IeChz d
30.minutes of meeting 会议纪要 %vf;qVoA~
31.business risks 经营风险 WSeiW
32.appropriateness 适当性 (?uK
33.accounting estimate 会计估计
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34.management representations 管理层声明 sX>|Y3S\U
35.going concern assumption 持续经营假设 |@b|Q,
36.audit plan 审计计划 bZK`]L[
37.significant audit areas 重点审计领域 J+0
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38.error 错误 gBI?dw
39.fraud舞弊 _
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40.modified or additional procedures 修改或追加审计程序 |1!|SarM{B
41.misappropriation of assets 侵占资产 n|=yw6aV'
42.transactions without substance 虚假交易 *WzPxQ_
43.unusual pressures 异常压力 ZFX}=?+
44.the suspected noncompliance 涉嫌存在违法行为 70*yx?T V
45.materialiy 重要性 `.VkR5/
46.exceed the materiality level 超过重要性水平 %^I 7=
47.approach the materiality level 接近重要性水平 &,XPM
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48.an acceptably low level 可接受水平 uY3$nlhP6
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 @$QtY(a
50.misstatements or omissions 错报或漏报 S)2 U oj
51.aggregate 总计 [A!=Hv_$
52.subsequent events 期后事项 _fj@40i M
53.adjust the financial statements 调整财务报表 *"/BD=INv}
54.perform additional audit procedures 实施追加的审计程序 (|6!pQ7
55.audit risk 审计风险 :SF8t` 4`
56.detection risk 检查风险 Oh`Pf;.z%
57.inappropriate audit opinion 不适当的审计意见 }LIf]YK
58.material misstatement 重大的错报 u4=ulgi
59.tolerable misstatement 可容忍错报 -Vg0J6x
60.the acceptable level of detection risk 可接受的检查风险 0j#$Swa
61.assessed level of material misstatement risk 重大错报风险的评估水平 _#P5j#
62.simall business 小规模企业 g2r8J0v
63.accounting system 会计系统 %HZ!s
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64.test of control 控制测试 {2|sk9?W
65.walk-through test 穿行测试 jI}{0LW&F&
66.communication 沟通 eLN(NSPoS
67.flow chart 流程图 l`K5fk
68.reperformance of internal control 重新执行 .W-=V zWX
69.audit evidence 审计证据 c$hoqi |tD
70.substantive procedures 实质性程序 {\!@k\__
71.assertions 认定 'aZAWY d
72.esistence 存在 Ce3
73.occurrence 发生 W9SEYkg
74.completeness 完整性 CBx5:}t
75.rights and obligations 权利和义务 UB;~Rf( .
76.valuation and allocation 计价和分摊 `p^xdj}
77.cutoff 截止 @(tiPV
78.accuracy 准确性 O
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79.classification 分类 #Bn7Cc
80.inspection 检查 g5&,l
81.supervision of counting 监盘 CH h6Mnw
82.observation 观察 j7&0ckN&G
83.confirmation 函证 KI<Vvcm
84.computation 计算 .Wci@5:3
85.analytical procedures 分析程序 ZZ;V5o6E
86.vouch 核对 :}w^-I"
87.trace 追查 W&