1.audit 审计 #NvQmz?J?
2.attestation j G-
鉴证 f64(a\Rw!^
3.credibility z`k El@
可信赖程度 3k#[(ph
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4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 m\>|C1oRy
6.high levels of assurance 高水平保证 'yp>L|
7.compilation 编制 #`W=mN(+k
8.reliability 可靠性 gNShOu
9.relevance 相关性 yND"bF9
10.professional skepticism 职业谨慎 E7Ibp79}N
11.objectivity 客观性 7~_I=-
12. professional competence 专业胜任能力 (`
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13.Senior/CPA-in-charge 项目经理 lT 8#bA
14.audit engagement letter 业务约定书 ~C&*.ZR
15.recurring audit 连续审计 Cye
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16.the client 委托人 9\HR60V
17.change CPA 更换注册会计师 ^+ZgWS^%
18.the existing CPA 现任注册会计师 z{9=1XY
19.the successor CPA 后任注册会计师 X1+wX`f
20.the preceding CPA前任注册会计师 \(I0wEQo$
21.issue the audit report 出具审计报告 kv6Cp0uFg
22.expert 专家 bS.s?a
23.the board of directors 董事会 /~De2mq1
24.knowledge of the entity‘ s business 了解被审计单位情况 i
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25.assess material misstatement risks评估重大错报风险 U-i.(UyZ
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 m9in1RI%
27.a general knowledge of ————- 初步了解―――的情况 zh\p
28.a more knowledge of—————— 进一步了解的情况 uG!:Z6%p
29.the prior year‘s working papers 以前年度工作底稿 XZ`:wmc|
30.minutes of meeting 会议纪要 r-}-C!
31.business risks 经营风险 nq"evD5
32.appropriateness 适当性 YEv%C|l
33.accounting estimate 会计估计 A{# Nwd>
34.management representations 管理层声明 x2co>.i
35.going concern assumption 持续经营假设 DAfyK?+UL
36.audit plan 审计计划 MJ`N,E[
37.significant audit areas 重点审计领域 Mi+H#xx16
38.error 错误 rLU'*}
39.fraud舞弊 9'?se5\
40.modified or additional procedures 修改或追加审计程序 k.<3HU
41.misappropriation of assets 侵占资产 +oI3I~
42.transactions without substance 虚假交易 T .REq4<
43.unusual pressures 异常压力 ,R?np9wc
44.the suspected noncompliance 涉嫌存在违法行为 @@@=}!<H=
45.materialiy 重要性 Y34/+Fi
46.exceed the materiality level 超过重要性水平 !gF9k8\Yr$
47.approach the materiality level 接近重要性水平 :_ROJ
48.an acceptably low level 可接受水平 !v|FT.
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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 |?d#eQ9a
50.misstatements or omissions 错报或漏报 KzjC/1sd
51.aggregate 总计 'fx UV<K&
52.subsequent events 期后事项 -'`TL$
53.adjust the financial statements 调整财务报表 K*q[(,9
54.perform additional audit procedures 实施追加的审计程序 UDy(dn>J:J
55.audit risk 审计风险 w]u@G-e
56.detection risk 检查风险 ('O}&F1
57.inappropriate audit opinion 不适当的审计意见 ?-MP_9!JK
58.material misstatement 重大的错报 0fm*`
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59.tolerable misstatement 可容忍错报 }lP;U$
60.the acceptable level of detection risk 可接受的检查风险 4[yIOs
61.assessed level of material misstatement risk 重大错报风险的评估水平 =^&%9X
62.simall business 小规模企业 !z 53OT!
63.accounting system 会计系统 |F[=b'?
64.test of control 控制测试 .1yT*+`
65.walk-through test 穿行测试 %c|UmKKi
66.communication 沟通 IvHh4DU3Z
67.flow chart 流程图 zce`\ /:
68.reperformance of internal control 重新执行 a(IY\q[Wh
69.audit evidence 审计证据 g13 rx%-
70.substantive procedures 实质性程序 0v)bA}k
71.assertions 认定 c$:1:B9\
72.esistence 存在 <IJu7t>
73.occurrence 发生 z'7[T ie
74.completeness 完整性 >&,[H:
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75.rights and obligations 权利和义务 /PzcvN
76.valuation and allocation 计价和分摊 <eN_1NTH_
77.cutoff 截止 ]:(W_qEA
78.accuracy 准确性 7ZxaPkIu&%
79.classification 分类 m2~