1.audit 审计 |2XEt\P
2.attestation V-CPq
鉴证 Tk9*@kqv
3.credibility %*<k5#Yq
可信赖程度 :tM|$TZ
4.audit of financial statements 财务报表审计 7Nc@7_=
5.agreed-upon procedures 执行商定程序 iYA06~d
6.high levels of assurance 高水平保证 -8qLshQ
7.compilation 编制 Qp<?[C}'W
8.reliability 可靠性 %}P^B^O
9.relevance 相关性 )$yqJ6y5
10.professional skepticism 职业谨慎 }1w[G;$
11.objectivity 客观性 M|FwYF^
12. professional competence 专业胜任能力 YL&$cT]1
13.Senior/CPA-in-charge 项目经理 +DM+@F
14.audit engagement letter 业务约定书 P"_x/C(]@J
15.recurring audit 连续审计 bslv_OxJ
16.the client 委托人 |hehROUn
17.change CPA 更换注册会计师 0G9@A8LU
18.the existing CPA 现任注册会计师 F8YD:
19.the successor CPA 后任注册会计师 (`4^|_gw
20.the preceding CPA前任注册会计师 88h-.\%Z
21.issue the audit report 出具审计报告 ?)1h.K1}M
22.expert 专家 &qFdP'E;$
23.the board of directors 董事会 #O^H?3Q3
24.knowledge of the entity‘ s business 了解被审计单位情况 fu9
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25.assess material misstatement risks评估重大错报风险 LLg ']9
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 JGf6*D"O
27.a general knowledge of ————- 初步了解―――的情况 4r-jpVN~
28.a more knowledge of—————— 进一步了解的情况 u.0Z)j}N
29.the prior year‘s working papers 以前年度工作底稿 ~*Ve>4
30.minutes of meeting 会议纪要 eg)=^b
31.business risks 经营风险 Jd&Qi)1
32.appropriateness 适当性 Ka2U@fK"
33.accounting estimate 会计估计 0F`@/C1y55
34.management representations 管理层声明 mT5d[lz
35.going concern assumption 持续经营假设 Kom$i<O?48
36.audit plan 审计计划 (iGk]Rtzt
37.significant audit areas 重点审计领域 ' rHkJ
38.error 错误 P$.Azrl
39.fraud舞弊 W$N_GR'4
40.modified or additional procedures 修改或追加审计程序 Q <^'v>~n
41.misappropriation of assets 侵占资产 Tx0/3^\>8A
42.transactions without substance 虚假交易 H0
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43.unusual pressures 异常压力 aC X](sN
44.the suspected noncompliance 涉嫌存在违法行为 X6!u(plVQ
45.materialiy 重要性 .Q?cNSWU
46.exceed the materiality level 超过重要性水平 0 '~Jr\4
47.approach the materiality level 接近重要性水平 j)C%zzBu(
48.an acceptably low level 可接受水平 ;38DB o
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Q0,]Q ]_
50.misstatements or omissions 错报或漏报 FM0)/6I'x
51.aggregate 总计 X~5TA)h;~
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 `BMg\2Ud*
54.perform additional audit procedures 实施追加的审计程序 C#p$YQf
55.audit risk 审计风险 bU=!~W5
56.detection risk 检查风险 ;yY>SaQ
57.inappropriate audit opinion 不适当的审计意见 g{8>2OK$c
58.material misstatement 重大的错报 kxhvy,t
59.tolerable misstatement 可容忍错报 ep3_G\m
60.the acceptable level of detection risk 可接受的检查风险 odny{ePAf
61.assessed level of material misstatement risk 重大错报风险的评估水平 G#)>D$Ck#
62.simall business 小规模企业 iF{
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63.accounting system 会计系统 j3P)cz-0/L
64.test of control 控制测试 D._q'v<
65.walk-through test 穿行测试 TWEmW&Q
66.communication 沟通 2z:4\Y5
67.flow chart 流程图
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68.reperformance of internal control 重新执行 engql;
69.audit evidence 审计证据 z++*,2F
70.substantive procedures 实质性程序 k:Uyez
71.assertions 认定 @YU}0&