1.audit 审计 tbr=aY$jY
2.attestation JF]JOI6.e
鉴证 lE;!TQj:X
3.credibility ;uW FHc5@B
可信赖程度 gYj'(jB
4.audit of financial statements 财务报表审计 rv;3~'V
5.agreed-upon procedures 执行商定程序 y =@N|f!
6.high levels of assurance 高水平保证 sW$XH1Uf#
7.compilation 编制 _1^'(5f$
8.reliability 可靠性
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9.relevance 相关性 *8q.YuZ
10.professional skepticism 职业谨慎 )7@0[>
11.objectivity 客观性 UiWg<_<t
12. professional competence 专业胜任能力 `cO:<^%
13.Senior/CPA-in-charge 项目经理 gw(z1L5
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14.audit engagement letter 业务约定书 'w/hw'F6
15.recurring audit 连续审计 x-c"%Z|
16.the client 委托人 M|-)GvR$J
17.change CPA 更换注册会计师 ,4rPg]r@
18.the existing CPA 现任注册会计师 -Za/p@gM
19.the successor CPA 后任注册会计师 pAEx#ck
20.the preceding CPA前任注册会计师 (H]AR8%W
21.issue the audit report 出具审计报告 k)u[0}
22.expert 专家 L];b<*d
23.the board of directors 董事会 '-6~tWC~7
24.knowledge of the entity‘ s business 了解被审计单位情况 & kIFcd@
25.assess material misstatement risks评估重大错报风险 9uY'E'm*
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 58K5ZZG
27.a general knowledge of ————- 初步了解―――的情况 E^PB)D(.
28.a more knowledge of—————— 进一步了解的情况 Z)!C'c b
29.the prior year‘s working papers 以前年度工作底稿 )0MB9RMk1
30.minutes of meeting 会议纪要 0x7'^Z>-oe
31.business risks 经营风险 dx]>(e@(t{
32.appropriateness 适当性 TC. ,V_
33.accounting estimate 会计估计 R]dg_Da
34.management representations 管理层声明 ex|F|0k4}
35.going concern assumption 持续经营假设 Cw%{G'O
36.audit plan 审计计划 fM
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37.significant audit areas 重点审计领域 ?"FbsMk.d
38.error 错误 .hiSw
39.fraud舞弊 J1kM\8%b\
40.modified or additional procedures 修改或追加审计程序 !wNO8;(
41.misappropriation of assets 侵占资产 e)ZUO_Q$
42.transactions without substance 虚假交易 fVwUe _Y
43.unusual pressures 异常压力 iE{&*.q_}>
44.the suspected noncompliance 涉嫌存在违法行为 2:R+tn(F
45.materialiy 重要性 .pq%?&
46.exceed the materiality level 超过重要性水平 598i^z{~0%
47.approach the materiality level 接近重要性水平 f?b"i A(6
48.an acceptably low level 可接受水平 'S~5"6r
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 \9d$@V
50.misstatements or omissions 错报或漏报 / xQPTT
51.aggregate 总计 JRFtsio*
52.subsequent events 期后事项 5;S.H#YOpO
53.adjust the financial statements 调整财务报表 K^$=dLp
54.perform additional audit procedures 实施追加的审计程序 z~Q)/d,Ac
55.audit risk 审计风险 OB7hlW
56.detection risk 检查风险 fnY.ao1-s[
57.inappropriate audit opinion 不适当的审计意见 BHw, 4#F1;
58.material misstatement 重大的错报 n(Uyz`qE
59.tolerable misstatement 可容忍错报 h~26W
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60.the acceptable level of detection risk 可接受的检查风险 aT<q=DO
61.assessed level of material misstatement risk 重大错报风险的评估水平 VX/#1StC
62.simall business 小规模企业 6RM/GM
63.accounting system 会计系统 U&xUfBDt
64.test of control 控制测试 yNc2@
65.walk-through test 穿行测试 $N\Ja*g
66.communication 沟通 ]?)TdJ`
67.flow chart 流程图 7|D +Ihy;
68.reperformance of internal control 重新执行 -+5>|N#
69.audit evidence 审计证据 s(^mZ
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70.substantive procedures 实质性程序 j4b4!^fV
71.assertions 认定 @6d[=!9
72.esistence 存在 8_tQa^.n\
73.occurrence 发生 S$k&vc(0
74.completeness 完整性 2(nlJ7R
75.rights and obligations 权利和义务 I|J/F}@p
76.valuation and allocation 计价和分摊 >MK98(F
77.cutoff 截止 B:QHwzd
78.accuracy 准确性 w:l
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79.classification 分类 s7EinI{
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80.inspection 检查 TKjFp%
81.supervision of counting 监盘 @H<q"-J
82.observation 观察 {|\.i
83.confirmation 函证 Mq
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84.computation 计算 Ha ]YJ}
85.analytical procedures 分析程序 Th[dW<