1.audit 审计 wd1*wt
2.attestation g fO.Ky6
鉴证 JU"!qXQr
3.credibility 3`="4
可信赖程度 ef|Y2<P
4.audit of financial statements 财务报表审计 jMd's|#OP
5.agreed-upon procedures 执行商定程序 o_={xrmIA
6.high levels of assurance 高水平保证 czedn_}%Q
7.compilation 编制 v[HxO?x^
8.reliability 可靠性 ]C]tLJ!M
9.relevance 相关性 N8m^h:b
10.professional skepticism 职业谨慎 )Hw;{5p@
11.objectivity 客观性 PJb_QL!9
12. professional competence 专业胜任能力 Z1q'4h=F.
13.Senior/CPA-in-charge 项目经理 ?VReKv1\
14.audit engagement letter 业务约定书 |!&,etu
15.recurring audit 连续审计 /i$&89yod
16.the client 委托人 vwP516EM
17.change CPA 更换注册会计师 g,Q!F
18.the existing CPA 现任注册会计师 8mx5K-/,y^
19.the successor CPA 后任注册会计师 s$`evX7D
20.the preceding CPA前任注册会计师 :Z`4ea"w
21.issue the audit report 出具审计报告 NUm3E4
22.expert 专家 W.H_G.C%
23.the board of directors 董事会 ts)0+x
24.knowledge of the entity‘ s business 了解被审计单位情况 t6js@Ih
25.assess material misstatement risks评估重大错报风险 MR8-xO'w
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 ,g^Bu{?
27.a general knowledge of ————- 初步了解―――的情况 EStHl(DUPq
28.a more knowledge of—————— 进一步了解的情况 /&ph-4\i
29.the prior year‘s working papers 以前年度工作底稿 /$ L;m
30.minutes of meeting 会议纪要 rLP4l~V
31.business risks 经营风险 ]>:%:-d6
32.appropriateness 适当性 J!S3pS5j
33.accounting estimate 会计估计 0Z9jlwcQ
34.management representations 管理层声明 pz-`Tp w
35.going concern assumption 持续经营假设 l`,`N+FG
36.audit plan 审计计划 !%5{jO1
37.significant audit areas 重点审计领域 >"ZTyrK
38.error 错误 - FE)
39.fraud舞弊 B#q5Ut
40.modified or additional procedures 修改或追加审计程序 yhUc]6`V.H
41.misappropriation of assets 侵占资产 }eB\k,7L
42.transactions without substance 虚假交易 p>R F4
43.unusual pressures 异常压力 )Cx8?\/c=x
44.the suspected noncompliance 涉嫌存在违法行为 kqHh@]Z0'
45.materialiy 重要性 RV&2y=eb
46.exceed the materiality level 超过重要性水平 vy-{BH
47.approach the materiality level 接近重要性水平 W*8D@a0 _
48.an acceptably low level 可接受水平 }H^# }
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 J-u,6c
50.misstatements or omissions 错报或漏报 z*x6V0'yt
51.aggregate 总计 y@hdN=-
52.subsequent events 期后事项 /mr&Y}7T
53.adjust the financial statements 调整财务报表 c*\^61T
54.perform additional audit procedures 实施追加的审计程序 K$(U>D|
55.audit risk 审计风险 v[lytX4)
56.detection risk 检查风险 SHwl^qVk[
57.inappropriate audit opinion 不适当的审计意见 FRfMtxvU
58.material misstatement 重大的错报 R]ppA=1*_l
59.tolerable misstatement 可容忍错报 RRq*CLj
60.the acceptable level of detection risk 可接受的检查风险 %/UQ0d~b
61.assessed level of material misstatement risk 重大错报风险的评估水平 s?_b[B d
62.simall business 小规模企业 {uckYx-A
63.accounting system 会计系统 gqe
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64.test of control 控制测试 ]qpcA6%a|
65.walk-through test 穿行测试 6aK%s{%3s
66.communication 沟通 Q/0}AQO
67.flow chart 流程图 TF3Tha]
68.reperformance of internal control 重新执行 5B98}N
69.audit evidence 审计证据 rj{'X /
70.substantive procedures 实质性程序
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71.assertions 认定 _I'O4s1S
72.esistence 存在 kXG+zsT
73.occurrence 发生 gc(1,hv
74.completeness 完整性 .h*&$c/l
75.rights and obligations 权利和义务 I>P</TE7
76.valuation and allocation 计价和分摊 e3[QM
77.cutoff 截止 g%\e80~1 (
78.accuracy 准确性 8zpK;+
79.classification 分类 "@
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80.inspection 检查 ^?juY}rZ=|
81.supervision of counting 监盘 k$+
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82.observation 观察 <F!:dyl
83.confirmation 函证 2y<d@z:K
84.computation 计算 c85B-/
85.analytical procedures 分析程序 ]|732Z
86.vouch 核对 WMI/Y9N
87.trace 追查 3a#!^G!~
88.audit sampling 审计抽样 C g&1
89.error 误差 7&