1.audit 审计 (,U|H`
2.attestation u}@N
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鉴证 >G6kF!V
3.credibility wk|+[Rl;L
可信赖程度 o08WC'bX
4.audit of financial statements 财务报表审计 v
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5.agreed-upon procedures 执行商定程序 23gN;eD+m6
6.high levels of assurance 高水平保证 .l1x~(
7.compilation 编制 3W?7hh
8.reliability 可靠性 LZV- E=`
9.relevance 相关性 dk|LC-]`A
10.professional skepticism 职业谨慎 U>2KjZB
11.objectivity 客观性 J4T"O<i$58
12. professional competence 专业胜任能力 :#YC_
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13.Senior/CPA-in-charge 项目经理 ,HZ%q]*:~
14.audit engagement letter 业务约定书 ):$KM{X
15.recurring audit 连续审计 ,1sbY!&ekL
16.the client 委托人 DBAyc#
17.change CPA 更换注册会计师 U@OdQAX
18.the existing CPA 现任注册会计师 Msqqjhoy
19.the successor CPA 后任注册会计师 C+
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20.the preceding CPA前任注册会计师 8^UF0>`'
21.issue the audit report 出具审计报告 )U %`7(bN
22.expert 专家 YSP\+ZZ
23.the board of directors 董事会 u7< +)6-
24.knowledge of the entity‘ s business 了解被审计单位情况 &=[!L0{
25.assess material misstatement risks评估重大错报风险 cp`Jep<T
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 QX=T
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27.a general knowledge of ————- 初步了解―――的情况 >(RkoExO/
28.a more knowledge of—————— 进一步了解的情况 ^*ZaqMA
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 ^~~Rto)Y
31.business risks 经营风险 /e
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32.appropriateness 适当性 h4`8C]
33.accounting estimate 会计估计 w"'
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34.management representations 管理层声明 w;O-ATUzN
35.going concern assumption 持续经营假设 6Z_V,LD9L
36.audit plan 审计计划 [MIgQ.n
37.significant audit areas 重点审计领域 KQfWpHwfj
38.error 错误 L`nW&;w'
39.fraud舞弊 &>jz[3
40.modified or additional procedures 修改或追加审计程序 %~Yo{4mHs
41.misappropriation of assets 侵占资产 vb>F)X?b_
42.transactions without substance 虚假交易 &|Gg46P7
43.unusual pressures 异常压力 UR'[?
44.the suspected noncompliance 涉嫌存在违法行为 k4q":}M
45.materialiy 重要性 |5~Oh`w
46.exceed the materiality level 超过重要性水平 ~J].~^[
47.approach the materiality level 接近重要性水平 P]Fb0X
48.an acceptably low level 可接受水平 #}^waYAk)
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 lh;fqn`
50.misstatements or omissions 错报或漏报 ;%n'k
51.aggregate 总计 p<L7qwOii
52.subsequent events 期后事项 |m's)
53.adjust the financial statements 调整财务报表 i@rtt
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54.perform additional audit procedures 实施追加的审计程序 2y`h'z
55.audit risk 审计风险
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56.detection risk 检查风险 9y!0WZE{e
57.inappropriate audit opinion 不适当的审计意见 SJiQg-+<Uf
58.material misstatement 重大的错报 PysDDU}v
59.tolerable misstatement 可容忍错报 9k6s
60.the acceptable level of detection risk 可接受的检查风险 };'@'
61.assessed level of material misstatement risk 重大错报风险的评估水平 |+Wn5iT
62.simall business 小规模企业 !<];N0nt#
63.accounting system 会计系统 sQgz}0_=)
64.test of control 控制测试 _HwA%=>7
65.walk-through test 穿行测试 AS;Sz/YP
66.communication 沟通 n-9xfn0U~#
67.flow chart 流程图 KdoI
68.reperformance of internal control 重新执行 B#g~c<4<
69.audit evidence 审计证据 xNIrmqm5]
70.substantive procedures 实质性程序 "l&SRX?g
71.assertions 认定 f/Y&)#g>k
72.esistence 存在 l= {Y[T&
73.occurrence 发生 EDnNS
74.completeness 完整性 ZUI6VM
75.rights and obligations 权利和义务 eA&