1.audit 审计 _|r/*(hh
2.attestation x)R1aq
鉴证 GvzaLEo
3.credibility we0haK
可信赖程度
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4.audit of financial statements 财务报表审计 5X PoQ^
5.agreed-upon procedures 执行商定程序 g& ou[_A
6.high levels of assurance 高水平保证 !c"EgP+
7.compilation 编制 3mQ3mV:
8.reliability 可靠性 |F4)&xN\
9.relevance 相关性 ;fYJ]5>
10.professional skepticism 职业谨慎 XE'3p6
11.objectivity 客观性 AvVPPEryal
12. professional competence 专业胜任能力 B.A;1VE5
13.Senior/CPA-in-charge 项目经理 EG8%X "p
14.audit engagement letter 业务约定书 <S^Hy&MD>
15.recurring audit 连续审计 C%#w1k
16.the client 委托人 J``5;%TJp
17.change CPA 更换注册会计师 |w"G4J6ha
18.the existing CPA 现任注册会计师 B='(0Uxy-
19.the successor CPA 后任注册会计师 wwN kJ+
20.the preceding CPA前任注册会计师 sa}.o Zp Q
21.issue the audit report 出具审计报告 m2%n:
22.expert 专家 T|&u?
23.the board of directors 董事会 ba tXj]:
24.knowledge of the entity‘ s business 了解被审计单位情况 x
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25.assess material misstatement risks评估重大错报风险 _Tf
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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 ef@F!s_fI
27.a general knowledge of ————- 初步了解―――的情况 n
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28.a more knowledge of—————— 进一步了解的情况 RDU 'l^
29.the prior year‘s working papers 以前年度工作底稿 x*!*2
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30.minutes of meeting 会议纪要 VtzBYza
31.business risks 经营风险 dy ~M5,zn
32.appropriateness 适当性 %+((F+[
33.accounting estimate 会计估计 g) ofAG2
34.management representations 管理层声明 @X2 zIFm
35.going concern assumption 持续经营假设 DoNN;^H
36.audit plan 审计计划 Ty
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37.significant audit areas 重点审计领域 6P
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38.error 错误 +W/{UddeKU
39.fraud舞弊 }Ui)xi:8
40.modified or additional procedures 修改或追加审计程序 E9 w"?_A)
41.misappropriation of assets 侵占资产 tb>Q#QB&u
42.transactions without substance 虚假交易 Vp1 Q^`a{G
43.unusual pressures 异常压力 k$.l^H
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44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 T2A74>Nw
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 r3Kx
48.an acceptably low level 可接受水平 q&&uX-ez5W
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 v+i==vxg
50.misstatements or omissions 错报或漏报 cR&d=+R&
51.aggregate 总计 v5I5tzt*%H
52.subsequent events 期后事项 _7R
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53.adjust the financial statements 调整财务报表 y#P_ }Kfo
54.perform additional audit procedures 实施追加的审计程序 gk}.LE
55.audit risk 审计风险 _ t.E_K
56.detection risk 检查风险 3t5WwrNh
57.inappropriate audit opinion 不适当的审计意见 *l@T
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58.material misstatement 重大的错报 @7t*X-P.;-
59.tolerable misstatement 可容忍错报 ~(L&*/c
60.the acceptable level of detection risk 可接受的检查风险 -dw/wHf"
61.assessed level of material misstatement risk 重大错报风险的评估水平 +O1=Ao
62.simall business 小规模企业 29W`L2L
63.accounting system 会计系统 -j^G4J
64.test of control 控制测试 ; m:I
65.walk-through test 穿行测试 ZSB;4 ?:h
66.communication 沟通 MIu'OJ"z~
67.flow chart 流程图 cef:>>6_
68.reperformance of internal control 重新执行 MnQ 6 !1Z
69.audit evidence 审计证据 1`1Jn*|TI
70.substantive procedures 实质性程序 `uc`vkVZ
71.assertions 认定 }5d|y*
72.esistence 存在 {;38&