1.audit 审计 uArR\k(
2.attestation _9
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鉴证 0qv$:w)g+v
3.credibility NY@"&p'Q
可信赖程度 ]NtSu%u
4.audit of financial statements 财务报表审计 -u|l}}bh
5.agreed-upon procedures 执行商定程序 %,|zt
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6.high levels of assurance 高水平保证 rs:Q%V
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7.compilation 编制 7UKYm
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8.reliability 可靠性 kM!V.e[g
9.relevance 相关性 J3G
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10.professional skepticism 职业谨慎 Wt J{
11.objectivity 客观性 7 jjU
12. professional competence 专业胜任能力 '&by3y5w-3
13.Senior/CPA-in-charge 项目经理 b{RqwV5P
14.audit engagement letter 业务约定书 !%xP}{(7
15.recurring audit 连续审计
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16.the client 委托人 J{Tq%\a3
17.change CPA 更换注册会计师 9cQ_mgch
18.the existing CPA 现任注册会计师 S$eDnw~$
19.the successor CPA 后任注册会计师 DZe}y^F
20.the preceding CPA前任注册会计师 Pr+~Kif
21.issue the audit report 出具审计报告 Fc8E Y*
22.expert 专家 gDCOLDM
23.the board of directors 董事会 \&a.}t
24.knowledge of the entity‘ s business 了解被审计单位情况 MdC<4^|
25.assess material misstatement risks评估重大错报风险 |y"jZT6R}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 xMI+5b8
27.a general knowledge of ————- 初步了解―――的情况 aV>aiR=
28.a more knowledge of—————— 进一步了解的情况 5j eO"jB
29.the prior year‘s working papers 以前年度工作底稿 =x0No*#|'
30.minutes of meeting 会议纪要 Rg* J}
31.business risks 经营风险 D|_V<'
32.appropriateness 适当性 NP/>H9Q2%
33.accounting estimate 会计估计 o2=A0ogz?
34.management representations 管理层声明 iePf ]O*
35.going concern assumption 持续经营假设 ^7aN2o3{
36.audit plan 审计计划 by86zX
37.significant audit areas 重点审计领域 dB;3.<S=
38.error 错误 >qR~'$,$
39.fraud舞弊 _8><| 3d
40.modified or additional procedures 修改或追加审计程序 n#*`!#
41.misappropriation of assets 侵占资产 *
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42.transactions without substance 虚假交易 <y)E>Fl
43.unusual pressures 异常压力 M)!skU
44.the suspected noncompliance 涉嫌存在违法行为 (9$"#o
45.materialiy 重要性 T&xt`|
46.exceed the materiality level 超过重要性水平 #Qbl=o4
47.approach the materiality level 接近重要性水平 NQ9Ojj{#
48.an acceptably low level 可接受水平 /N)5
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 d~*TIN8Ke~
50.misstatements or omissions 错报或漏报 aMK~1]Cx
51.aggregate 总计 l#bAl/c`
52.subsequent events 期后事项 #
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53.adjust the financial statements 调整财务报表 x*}bo))hb
54.perform additional audit procedures 实施追加的审计程序 Y )b@0'
55.audit risk 审计风险 'r+PH*Mr
56.detection risk 检查风险 4nkE IZ
57.inappropriate audit opinion 不适当的审计意见 u3ZCT" !
58.material misstatement 重大的错报 &uM^0eM
59.tolerable misstatement 可容忍错报 0a2@b"
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60.the acceptable level of detection risk 可接受的检查风险 5Qa
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61.assessed level of material misstatement risk 重大错报风险的评估水平 61_f3S(u
62.simall business 小规模企业 8o-bd_
63.accounting system 会计系统 rt4Z
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64.test of control 控制测试 vR>o}%`
65.walk-through test 穿行测试
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66.communication 沟通 K:5eek
67.flow chart 流程图 'C?NJ~MN
68.reperformance of internal control 重新执行 XU-m"_t
69.audit evidence 审计证据 @5<CXTdF9c
70.substantive procedures 实质性程序
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71.assertions 认定 |(% u}V?
72.esistence 存在 Ec]|p6a3
73.occurrence 发生 'Qn~H[$/p
74.completeness 完整性 )`HA::
75.rights and obligations 权利和义务 .g% Y@r)=5
76.valuation and allocation 计价和分摊 ^O6*e]C$
77.cutoff 截止 ohQAA h
78.accuracy 准确性 \u{8Bak0
79.classification 分类 ftZj}|R!
80.inspection 检查 Bjj<\8^M
81.supervision of counting 监盘 2t1I3yA'{z
82.observation 观察 {G*QY%j^
83.confirmation 函证 IA*KaX2S<
84.computation 计算 c3xl9S,5
85.analytical procedures 分析程序 7}B
86.vouch 核对 +=P@HfVfiq
87.trace 追查 y79qwM.
88.audit sampling 审计抽样 )\ 0F7Z
89.error 误差 }zMf7<C
90.expected error 预期误差 {'bip`U.
91.population 总体 '2^
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92.sampling risk 抽样风险 or?%-)
93.non- sampling risk 非抽样风险 $L}aQlA1JM
94.sampling unit 抽样单位 $v27]"]
95.statistical sampling 统计抽样 jO'|mGUM
96.tolerable error 可容忍误差 >+9JD%]x]
97.the risk of under reliance 信赖不足风险 'Bq ZOZw
98.the risk of over reliance 信赖过度风险 h##WA=1QZ
99.the risk of incorrect rejection 误拒风险 fA^Em)cs2
100. the risk of incorrect acceptance 误受风险 ]=&L