1.audit 审计 ,.}PZL
2.attestation dadMwe_l0
鉴证 w6"LHy[
3.credibility _1R`xbV
可信赖程度 wc,y+C#V
4.audit of financial statements 财务报表审计 FUcs=7c
5.agreed-upon procedures 执行商定程序 H*\ }W
6.high levels of assurance 高水平保证 1k/l7&n"
7.compilation 编制
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8.reliability 可靠性 _RmE+ Xg2
9.relevance 相关性 #i]@"R
10.professional skepticism 职业谨慎 UZAWh R
11.objectivity 客观性 y=j[v},4
12. professional competence 专业胜任能力 F9+d7 Y$
13.Senior/CPA-in-charge 项目经理 Nm081ic2<
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 I]
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16.the client 委托人 Ph%s.YAZ~
17.change CPA 更换注册会计师 ntkinbbD
18.the existing CPA 现任注册会计师 PvB?57wkF
19.the successor CPA 后任注册会计师 m5x>._7le
20.the preceding CPA前任注册会计师 '
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21.issue the audit report 出具审计报告 p4AXQuOP
22.expert 专家 vaxg^n|v9
23.the board of directors 董事会 f%}+.eD
24.knowledge of the entity‘ s business 了解被审计单位情况 +|8Lt[^ux
25.assess material misstatement risks评估重大错报风险 \rN_CBM
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 !KlSw,&=.6
27.a general knowledge of ————- 初步了解―――的情况 =J'?>-B
28.a more knowledge of—————— 进一步了解的情况 OLR1/t`V
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 }mGD`5[`
31.business risks 经营风险 RtW5U8
32.appropriateness 适当性 P3
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33.accounting estimate 会计估计 /g9{zR [
34.management representations 管理层声明 1*jL2P]D
35.going concern assumption 持续经营假设 %7@H7^s}9
36.audit plan 审计计划 ~^C7(g )
37.significant audit areas 重点审计领域 <&Uk!1Jd
38.error 错误 V$_0VN'+Z
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 Iw:("A&~
41.misappropriation of assets 侵占资产 KN`z68c4L
42.transactions without substance 虚假交易 jlP7'xt1%
43.unusual pressures 异常压力 H'`(|$:|
44.the suspected noncompliance 涉嫌存在违法行为 H.mG0x`M"E
45.materialiy 重要性 F@lpjW
46.exceed the materiality level 超过重要性水平 =iQm_g
47.approach the materiality level 接近重要性水平 c\'pA^m6
48.an acceptably low level 可接受水平 lG+ltCc$9
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 5q#|sVT7R
50.misstatements or omissions 错报或漏报 ^0
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51.aggregate 总计 d&u/7rm
52.subsequent events 期后事项 :&-}S>pC
53.adjust the financial statements 调整财务报表 !491
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54.perform additional audit procedures 实施追加的审计程序 eEh0T%9K
55.audit risk 审计风险 oQXkMKZ
56.detection risk 检查风险 c+{4C3z
57.inappropriate audit opinion 不适当的审计意见 #]N9/Hij#g
58.material misstatement 重大的错报 Pb;`'<*U
59.tolerable misstatement 可容忍错报 -]A#G`'
60.the acceptable level of detection risk 可接受的检查风险 614/wI8(
61.assessed level of material misstatement risk 重大错报风险的评估水平 -}sya1(<8
62.simall business 小规模企业 A
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63.accounting system 会计系统 M!l5,ycF
64.test of control 控制测试 r97[!y1gt
65.walk-through test 穿行测试 D5b_m|7%
66.communication 沟通 sN}@b8o@
67.flow chart 流程图 9GwsQ \
68.reperformance of internal control 重新执行 b
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69.audit evidence 审计证据 nQH
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70.substantive procedures 实质性程序 6)$N[FNs
71.assertions 认定 FxX3Pq8h
72.esistence 存在 K@~#Gdnl
73.occurrence 发生 EM/+1
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74.completeness 完整性 IR8&4qOs
75.rights and obligations 权利和义务 &RrQ()<as
76.valuation and allocation 计价和分摊 yjR
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77.cutoff 截止 g0OS<,:
78.accuracy 准确性 o#) !b:/
79.classification 分类 2vN(z%p
80.inspection 检查 wT=hO+
81.supervision of counting 监盘 y;Ln ao7i
82.observation 观察 vaOL6=[#:g
83.confirmation 函证 j/pQSlV
84.computation 计算 8m6 nw0
85.analytical procedures 分析程序 MEnHC'nI
86.vouch 核对 7NC8<