1.audit 审计 C6ZM#}I$l
2.attestation
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鉴证 k ;R*mg*K
3.credibility g9H~\w
可信赖程度 OOGqtA;
4.audit of financial statements 财务报表审计 .KGW#Qk8
5.agreed-upon procedures 执行商定程序 dOqn0Z
6.high levels of assurance 高水平保证 i))S%!/r~
7.compilation 编制 lq}= &)%C
8.reliability 可靠性 :O{`!&[>L
9.relevance 相关性 3lqR(Hh3
10.professional skepticism 职业谨慎 Q_euNoA0
11.objectivity 客观性 `ux
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12. professional competence 专业胜任能力 T/V8&'^i
13.Senior/CPA-in-charge 项目经理 *
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14.audit engagement letter 业务约定书 gXZ.je)NM
15.recurring audit 连续审计 \Q|1I
16.the client 委托人 @
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17.change CPA 更换注册会计师 KTD# a1W
18.the existing CPA 现任注册会计师 *T*=~Y4kE
19.the successor CPA 后任注册会计师 Y5$5qQ
20.the preceding CPA前任注册会计师 =2BGS\$#
21.issue the audit report 出具审计报告 a=&
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22.expert 专家 13I
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23.the board of directors 董事会 B t-o:)pa
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 )dbi
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 d,CtlWp
27.a general knowledge of ————- 初步了解―――的情况 w-2p'u['Z
28.a more knowledge of—————— 进一步了解的情况 mEm
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29.the prior year‘s working papers 以前年度工作底稿 b{=2#J-
30.minutes of meeting 会议纪要 '^'vafs-/@
31.business risks 经营风险 )C5<puh
32.appropriateness 适当性 \]e"#"v}}_
33.accounting estimate 会计估计 Ra}%:
34.management representations 管理层声明 d_BECx<\
35.going concern assumption 持续经营假设 |G~LJsXW!v
36.audit plan 审计计划 r9sW:cM:e
37.significant audit areas 重点审计领域 ?1K|.lr
38.error 错误
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39.fraud舞弊 %<CahzYc6
40.modified or additional procedures 修改或追加审计程序 Q>] iRx>MZ
41.misappropriation of assets 侵占资产 hn#i,XnY
42.transactions without substance 虚假交易 ?~$0;5)QC
43.unusual pressures 异常压力 '3O@Nxof4
44.the suspected noncompliance 涉嫌存在违法行为 dFFJw[$8w
45.materialiy 重要性 NOLw119K
46.exceed the materiality level 超过重要性水平 &[f.;1+C
47.approach the materiality level 接近重要性水平 r5h}o)J
48.an acceptably low level 可接受水平 bYGK}:T8U
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 abh='5H|^|
50.misstatements or omissions 错报或漏报 SH2|xn
51.aggregate 总计 d!5C$C/x
52.subsequent events 期后事项 CvKXVhf0$J
53.adjust the financial statements 调整财务报表 ce{(5IC
54.perform additional audit procedures 实施追加的审计程序 v*SSc5gFG
55.audit risk 审计风险 ,4zwd@&O
56.detection risk 检查风险 Gkv<)}G
57.inappropriate audit opinion 不适当的审计意见 T$5u+4>"
58.material misstatement 重大的错报 (=}cc
59.tolerable misstatement 可容忍错报 eVyXh>b*
60.the acceptable level of detection risk 可接受的检查风险 wWv")dk3i
61.assessed level of material misstatement risk 重大错报风险的评估水平 ;,![Lar5L
62.simall business 小规模企业 W+-a@)sh3Q
63.accounting system 会计系统 ?Y7'OlO
64.test of control 控制测试 swJ3_WhbdT
65.walk-through test 穿行测试 m=<Tylv
66.communication 沟通 HgPRz C
67.flow chart 流程图 YhYcqE8
68.reperformance of internal control 重新执行 6!bp;iLKy
69.audit evidence 审计证据 $_CE!_G&)
70.substantive procedures 实质性程序 bmgK6OyVR
71.assertions 认定 bwR_ uF
72.esistence 存在 Ca?5bCI,
73.occurrence 发生 e6f:@ O?
74.completeness 完整性 \>0%E{CR
75.rights and obligations 权利和义务 knrR%e;
76.valuation and allocation 计价和分摊 LW<