1.audit 审计 j6d"8oH
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2.attestation t~W4o8<w
鉴证 mW(_FS2%,
3.credibility ]Q_G
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可信赖程度 bz@=zLBt
4.audit of financial statements 财务报表审计 ~TK^aM
5.agreed-upon procedures 执行商定程序 [
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6.high levels of assurance 高水平保证 ^?.:}
7.compilation 编制 3%4Mq6Q`
8.reliability 可靠性 x^#{2}4u
9.relevance 相关性 LY cSMuJ
10.professional skepticism 职业谨慎 .q[sk
11.objectivity 客观性 h/bYtE
12. professional competence 专业胜任能力 1eyyu!
13.Senior/CPA-in-charge 项目经理 <UHWy&+z&
14.audit engagement letter 业务约定书 LOG*K;v3
15.recurring audit 连续审计 oYm{I ~"
16.the client 委托人 ?$&rC0t
17.change CPA 更换注册会计师 7<'i #E~
18.the existing CPA 现任注册会计师 OZ0%;Y0
19.the successor CPA 后任注册会计师 KXbYv62
20.the preceding CPA前任注册会计师 e`2R{H
21.issue the audit report 出具审计报告 sU_4+Mk
22.expert 专家 1Y"qQp
23.the board of directors 董事会 ao5yW;^y
24.knowledge of the entity‘ s business 了解被审计单位情况 )n[Mh!mn
25.assess material misstatement risks评估重大错报风险 `lh?Z
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 jqsktJw#i
27.a general knowledge of ————- 初步了解―――的情况 Y'H/
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28.a more knowledge of—————— 进一步了解的情况 ^^Q32XC,
29.the prior year‘s working papers 以前年度工作底稿 w8#>xV
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30.minutes of meeting 会议纪要 5$Q`P',*Ua
31.business risks 经营风险 |nZB/YZt
32.appropriateness 适当性 _p2<7x i
33.accounting estimate 会计估计 tYNt>9L|
34.management representations 管理层声明 }`FC__
35.going concern assumption 持续经营假设 >#n-4NZ;p9
36.audit plan 审计计划 /2V',0
37.significant audit areas 重点审计领域 ]BD5+>;
38.error 错误 r9'H7J
39.fraud舞弊 jy|xDQ
40.modified or additional procedures 修改或追加审计程序 /,%o<Ql9
41.misappropriation of assets 侵占资产 #UeU:RJ1
42.transactions without substance 虚假交易 _7HJ'
43.unusual pressures 异常压力 959jp85
44.the suspected noncompliance 涉嫌存在违法行为 P2RL\`<"
45.materialiy 重要性 mBkQ
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46.exceed the materiality level 超过重要性水平 ]@T `qR
47.approach the materiality level 接近重要性水平 QD VA*6F
48.an acceptably low level 可接受水平 ?G<IN)
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 wTbIS~!gF
50.misstatements or omissions 错报或漏报 y'wW2U/1-
51.aggregate 总计 w7V
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52.subsequent events 期后事项 3o/a8
53.adjust the financial statements 调整财务报表 PH &ms
54.perform additional audit procedures 实施追加的审计程序 19`0)pzZ*P
55.audit risk 审计风险 @<JQn^M
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 Yaepy
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58.material misstatement 重大的错报 1vudT&
59.tolerable misstatement 可容忍错报 Q</HFpE
60.the acceptable level of detection risk 可接受的检查风险 I _G;;GF
61.assessed level of material misstatement risk 重大错报风险的评估水平 ]J]p:Y>NL
62.simall business 小规模企业 LB+=?Mz V
63.accounting system 会计系统 w
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64.test of control 控制测试 +mv%z3"j;
65.walk-through test 穿行测试 SP1oBR"3
66.communication 沟通 SntYi0,`
67.flow chart 流程图 yvwcXNXR@
68.reperformance of internal control 重新执行 7)wq9];w
69.audit evidence 审计证据 e2ZUl` {g
70.substantive procedures 实质性程序 ^TK)_wx
71.assertions 认定 p}X87Zq
72.esistence 存在 XKIJ6M~5k
73.occurrence 发生 V7i`vo3Cc
74.completeness 完整性 [6N39G$
75.rights and obligations 权利和义务 <u/({SZ&
76.valuation and allocation 计价和分摊 x"De
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77.cutoff 截止 M)Q+_c2*
78.accuracy 准确性 l6Bd<tSH
79.classification 分类 D$
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80.inspection 检查 8}@a?QS(&
81.supervision of counting 监盘 P*sCrGO%
82.observation 观察 ?C\9lLX
83.confirmation 函证 d_B5@9e#
84.computation 计算 "S#hzrEdYI
85.analytical procedures 分析程序 <N&