1.audit 审计 `)V1GR2
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2.attestation ,Y *unk<S
鉴证 M)S(:Il6Xx
3.credibility &
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可信赖程度 F.5'5%
4.audit of financial statements 财务报表审计 ^mxOQc !
5.agreed-upon procedures 执行商定程序 m>yb}+
6.high levels of assurance 高水平保证 <T]%
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7.compilation 编制 '%Og9Bgd+
8.reliability 可靠性 X`#,*HkK
9.relevance 相关性 !5,>[^y3
10.professional skepticism 职业谨慎 PL$*)#S"$
11.objectivity 客观性 Zoe>Ow8mE`
12. professional competence 专业胜任能力 iV9wqU
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13.Senior/CPA-in-charge 项目经理 PdiP5S }/
14.audit engagement letter 业务约定书 mGx!{v~i&
15.recurring audit 连续审计 HYVSi3[
16.the client 委托人 h
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17.change CPA 更换注册会计师 W0e+yIaR
18.the existing CPA 现任注册会计师 _)|_KQQu
19.the successor CPA 后任注册会计师 ycYT1Sg8
20.the preceding CPA前任注册会计师 PPoQNW
21.issue the audit report 出具审计报告 \H<gKZquR
22.expert 专家 WP7RX|7
23.the board of directors 董事会 S&/</%
24.knowledge of the entity‘ s business 了解被审计单位情况 8A q [@i
25.assess material misstatement risks评估重大错报风险 WgHl.
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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 YywiY).]@
27.a general knowledge of ————- 初步了解―――的情况 ,TeJx+z^
28.a more knowledge of—————— 进一步了解的情况 $t*>A+J
29.the prior year‘s working papers 以前年度工作底稿 rJLn=|uR
30.minutes of meeting 会议纪要 xPBSJhla
31.business risks 经营风险 ;+v5li
32.appropriateness 适当性 h>Z NPP8N
33.accounting estimate 会计估计 %
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34.management representations 管理层声明 yx5F]Z<M2
35.going concern assumption 持续经营假设 ++ O
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36.audit plan 审计计划 wQ1_Q8 :Z
37.significant audit areas 重点审计领域 J%VcvBaJm
38.error 错误 WFWQ;U{|
39.fraud舞弊 +'fy%/
40.modified or additional procedures 修改或追加审计程序 2n]UNC
41.misappropriation of assets 侵占资产 nc<wDE6
42.transactions without substance 虚假交易 pe^hOzVv
43.unusual pressures 异常压力 ggluQGA
44.the suspected noncompliance 涉嫌存在违法行为 8CXZ7 p
45.materialiy 重要性 R-7.
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46.exceed the materiality level 超过重要性水平 mL5 Nu+#
47.approach the materiality level 接近重要性水平 b\6)whh
48.an acceptably low level 可接受水平 m
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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 7
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50.misstatements or omissions 错报或漏报 X;2I'
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51.aggregate 总计 )"(
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52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 E lf'
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54.perform additional audit procedures 实施追加的审计程序 yf|,/{S
55.audit risk 审计风险 G.j R
56.detection risk 检查风险 1Yr&E_5/
57.inappropriate audit opinion 不适当的审计意见 mM`zA%=
58.material misstatement 重大的错报 K6u
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59.tolerable misstatement 可容忍错报 7JC^+rk
60.the acceptable level of detection risk 可接受的检查风险 sb1Zm*m6
61.assessed level of material misstatement risk 重大错报风险的评估水平 By3y.}'Ub9
62.simall business 小规模企业 ^3>Qf
63.accounting system 会计系统 K&L9Ue
64.test of control 控制测试 mT]+wi&
65.walk-through test 穿行测试 j[E8C$lW
66.communication 沟通 O$dcy!
67.flow chart 流程图 ]V*ku%L0
68.reperformance of internal control 重新执行 i4sd29v
69.audit evidence 审计证据 !WT Z=|
70.substantive procedures 实质性程序 hMcSB8 ?
71.assertions 认定 "zN2+X"&
72.esistence 存在 L&D+0p^lI
73.occurrence 发生 3o).8b_3g
74.completeness 完整性 Z>897>
75.rights and obligations 权利和义务 uj8G6'm%
76.valuation and allocation 计价和分摊 V)pn)no'V
77.cutoff 截止 N3M:|D
78.accuracy 准确性 *HT)Au"5
79.classification 分类 #=}dv8
80.inspection 检查 XsH(8-n0
81.supervision of counting 监盘 q,e{t#t
82.observation 观察 cImOZx
83.confirmation 函证 3Jt7IM!9[
84.computation 计算 WA'&