1.audit 审计 WHvN6
2.attestation t}qoIxy)
鉴证 2hw3+o6
3.credibility 4bhm1Q
可信赖程度 JnmJN1@I
4.audit of financial statements 财务报表审计 N3MMxm_u
5.agreed-upon procedures 执行商定程序 5(%+8<2
6.high levels of assurance 高水平保证 +T
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7.compilation 编制 cA`R~o"
8.reliability 可靠性 OlRBvfoh8
9.relevance 相关性 E%3WJ%A
10.professional skepticism 职业谨慎 Z%N{Y x(
11.objectivity 客观性 `{N0+n
12. professional competence 专业胜任能力 C
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13.Senior/CPA-in-charge 项目经理 MH?|>6
14.audit engagement letter 业务约定书 O=MO M
15.recurring audit 连续审计 E3_e~yu&
16.the client 委托人 u#\=g:
17.change CPA 更换注册会计师 }v;@1[.B
18.the existing CPA 现任注册会计师 dU3UCD+2y
19.the successor CPA 后任注册会计师 ;f^.7|
20.the preceding CPA前任注册会计师 :v* _Ay
21.issue the audit report 出具审计报告 <3LyNG.
22.expert 专家 %^p1ax
23.the board of directors 董事会 ]B:g<}5$4
24.knowledge of the entity‘ s business 了解被审计单位情况 uwy
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25.assess material misstatement risks评估重大错报风险 ;B^G<
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 dum! AO
27.a general knowledge of ————- 初步了解―――的情况 m%+W{N4Wb
28.a more knowledge of—————— 进一步了解的情况 Z$k4T$,[-
29.the prior year‘s working papers 以前年度工作底稿 gJ+MoAM"
30.minutes of meeting 会议纪要 4G;+ETp
31.business risks 经营风险 AJiEyAC!)5
32.appropriateness 适当性 bkceR>h%
33.accounting estimate 会计估计 8,a&i:C
34.management representations 管理层声明 E O52 E|
35.going concern assumption 持续经营假设 G{knO?BK
36.audit plan 审计计划 a,#f%#J\
37.significant audit areas 重点审计领域 (NFq/w%
38.error 错误 X'TQtI
39.fraud舞弊 14]!Lg
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40.modified or additional procedures 修改或追加审计程序 9FP6Z[4
41.misappropriation of assets 侵占资产 (VO)
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42.transactions without substance 虚假交易 Fs|fo-+H}k
43.unusual pressures 异常压力 6$4G&'J
44.the suspected noncompliance 涉嫌存在违法行为 ']ya_ v~e
45.materialiy 重要性 >O&(G0!N+}
46.exceed the materiality level 超过重要性水平 8%_XJyg
47.approach the materiality level 接近重要性水平 R^1sbmwk
48.an acceptably low level 可接受水平 8ysU.5S
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 6ALf`:
50.misstatements or omissions 错报或漏报 ua0`&,a3I
51.aggregate 总计 d8C?m*3J
52.subsequent events 期后事项 H\Y.l,^
53.adjust the financial statements 调整财务报表 d}EGI
54.perform additional audit procedures 实施追加的审计程序 _.' j'j%
55.audit risk 审计风险 _ ;O$ot\5
56.detection risk 检查风险 Ih ;6(5z
57.inappropriate audit opinion 不适当的审计意见 <?yAIhgN*
58.material misstatement 重大的错报 y5kqnibh@
59.tolerable misstatement 可容忍错报 7ib~04
60.the acceptable level of detection risk 可接受的检查风险 }9/30
61.assessed level of material misstatement risk 重大错报风险的评估水平 \tye:!a?;@
62.simall business 小规模企业 Pg{Dy>&2`I
63.accounting system 会计系统 m
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64.test of control 控制测试 05gU~6AF
65.walk-through test 穿行测试 4rO07)~l
66.communication 沟通 fZ`b~ZBwIj
67.flow chart 流程图 <K=:_
68.reperformance of internal control 重新执行 <*V%!pwIG
69.audit evidence 审计证据 _"&b%!
70.substantive procedures 实质性程序 W#P)v{K
71.assertions 认定 [<