1.audit 审计 A62<]R)n
2.attestation dig~J\
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3.credibility g_w&"=.jBq
可信赖程度 ,=o
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4.audit of financial statements 财务报表审计 O"*`'D|hK
5.agreed-upon procedures 执行商定程序 RH(V^09[o
6.high levels of assurance 高水平保证 0@)%h&mD
7.compilation 编制 r7 VXeoX
8.reliability 可靠性 u,7zFg)H
9.relevance 相关性 B8m_'!;;
10.professional skepticism 职业谨慎 7
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11.objectivity 客观性 3]U]?h
12. professional competence 专业胜任能力 +y&d;0!
13.Senior/CPA-in-charge 项目经理 ->E=&X
14.audit engagement letter 业务约定书 5|w&dM
15.recurring audit 连续审计 6:
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16.the client 委托人 #tjmWGo,
17.change CPA 更换注册会计师 J!h^egP
18.the existing CPA 现任注册会计师 KrKu7]If6#
19.the successor CPA 后任注册会计师 +l?; )
20.the preceding CPA前任注册会计师 ^Y04qeRd
21.issue the audit report 出具审计报告 +a|/l
22.expert 专家 }nud
23.the board of directors 董事会 ;GsQR+en
24.knowledge of the entity‘ s business 了解被审计单位情况 ALGgAX3t
25.assess material misstatement risks评估重大错报风险 :Q@)*kQH
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 z^W$%G
27.a general knowledge of ————- 初步了解―――的情况 },
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28.a more knowledge of—————— 进一步了解的情况 Q_zr\RM>
29.the prior year‘s working papers 以前年度工作底稿 Ct]A%=cZW
30.minutes of meeting 会议纪要 lIf(6nm@
31.business risks 经营风险 ?4[H]BK
32.appropriateness 适当性 ~rv})4h
33.accounting estimate 会计估计 B@t'U=@7
34.management representations 管理层声明 fSA)G$b]
35.going concern assumption 持续经营假设 f9T
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36.audit plan 审计计划 (j&A",^^S
37.significant audit areas 重点审计领域 op7FZHs
38.error 错误 :b/jNHJU
39.fraud舞弊 [@"wd_f{l
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 C!%:o/
42.transactions without substance 虚假交易 ?KWj}|%
43.unusual pressures 异常压力 >dQ K.CG
44.the suspected noncompliance 涉嫌存在违法行为 4MW ]EQ-
45.materialiy 重要性 [!"XcFY:a
46.exceed the materiality level 超过重要性水平 i0pU!`0
47.approach the materiality level 接近重要性水平 onte&Ed\
48.an acceptably low level 可接受水平 "5!BU&
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 uDayBaR
50.misstatements or omissions 错报或漏报 Kt/)pc
51.aggregate 总计 jo98
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52.subsequent events 期后事项 oq;'eM1,.
53.adjust the financial statements 调整财务报表 Llz['"m
54.perform additional audit procedures 实施追加的审计程序 .mxTfP=9
55.audit risk 审计风险 +S~.c;EK
56.detection risk 检查风险 IFuZ]CBz
57.inappropriate audit opinion 不适当的审计意见 -_8*41
58.material misstatement 重大的错报 Z1,gtl ?
59.tolerable misstatement 可容忍错报 d^V$Z6*
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60.the acceptable level of detection risk 可接受的检查风险 S~
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61.assessed level of material misstatement risk 重大错报风险的评估水平 1n%8j*bJq
62.simall business 小规模企业 c-CYdi@
63.accounting system 会计系统 c[cAUsk i
64.test of control 控制测试 7#2j>G{?]v
65.walk-through test 穿行测试 7*+TP~WI
66.communication 沟通 w+AuMc
67.flow chart 流程图 X
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68.reperformance of internal control 重新执行 G '#41>q+
69.audit evidence 审计证据 Y2T$BJJ
70.substantive procedures 实质性程序 >3D7tK(
71.assertions 认定 Q9>U1]\
72.esistence 存在 g+[kde;(^
73.occurrence 发生 ?S#\K^
74.completeness 完整性 ]=&L