1.audit 审计 bG]?AiWr
2.attestation stq%Eg?
鉴证 -g4 {:!*D
3.credibility r@G34QC+
可信赖程度 zCj#Nfm
4.audit of financial statements 财务报表审计 .:Zb~
5.agreed-upon procedures 执行商定程序 mHc5NkvQC
6.high levels of assurance 高水平保证 nO8e'&|
7.compilation 编制 -'j|U[&N\
8.reliability 可靠性 W"5VqN6v
9.relevance 相关性 bO
}9/Ay
10.professional skepticism 职业谨慎 2Jt*s$
11.objectivity 客观性 |N5|B Q(y$
12. professional competence 专业胜任能力 xepp."O
13.Senior/CPA-in-charge 项目经理 Gp1?drF6
14.audit engagement letter 业务约定书 h:r:qk
15.recurring audit 连续审计 Q\z9\mMG-
16.the client 委托人 Y58et9gRO
17.change CPA 更换注册会计师 DhiIKd9W
18.the existing CPA 现任注册会计师 W<Asr@
19.the successor CPA 后任注册会计师 IGI$,C
20.the preceding CPA前任注册会计师 WCg&*
21.issue the audit report 出具审计报告 1j!{?t?
22.expert 专家 &xS]
;Fr
23.the board of directors 董事会 !InC8+be
24.knowledge of the entity‘ s business 了解被审计单位情况 rf
=Wq_
25.assess material misstatement risks评估重大错报风险 t0)XdIl8
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 TL: 6Pe
27.a general knowledge of ————- 初步了解―――的情况 G]gc*\4
28.a more knowledge of—————— 进一步了解的情况 N[sJ5oF
29.the prior year‘s working papers 以前年度工作底稿 l
!JTM
30.minutes of meeting 会议纪要 Pq3|O
Z
31.business risks 经营风险
KH9D},
32.appropriateness 适当性 DP!~WkU~
33.accounting estimate 会计估计 ,xy$h }g
34.management representations 管理层声明 b4>1UZGW-
35.going concern assumption 持续经营假设 WI-I+0sE
36.audit plan 审计计划 Di&XDW/
37.significant audit areas 重点审计领域 uX+ YH
38.error 错误 \T^ptj(0
39.fraud舞弊 70N Lv
40.modified or additional procedures 修改或追加审计程序 @"/:Omh
41.misappropriation of assets 侵占资产 {w<"jw&2
42.transactions without substance 虚假交易 x+W,P
43.unusual pressures 异常压力 X=%e'P*X
44.the suspected noncompliance 涉嫌存在违法行为 mh,a}bX{
45.materialiy 重要性 x\K,@
46.exceed the materiality level 超过重要性水平 ^NFL3v8
47.approach the materiality level 接近重要性水平 jL:GP}I=
48.an acceptably low level 可接受水平 M[7$F&&n
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 *+j r? |
50.misstatements or omissions 错报或漏报 uS5AD
h
51.aggregate 总计 N$<R6DU]K
52.subsequent events 期后事项 lZ?YyRsa6&
53.adjust the financial statements 调整财务报表 Tvd: P^C
54.perform additional audit procedures 实施追加的审计程序 GyQvodqD
55.audit risk 审计风险 iB5'mb
*
56.detection risk 检查风险 qR9!DQc'
57.inappropriate audit opinion 不适当的审计意见 ";
mlQyP
58.material misstatement 重大的错报 jXYjs8Iy
59.tolerable misstatement 可容忍错报 6-f-/$B
60.the acceptable level of detection risk 可接受的检查风险 R dLk85<n
61.assessed level of material misstatement risk 重大错报风险的评估水平 6K5mMu#4
62.simall business 小规模企业 wfQImCZ>l
63.accounting system 会计系统 E>bpq^;r
64.test of control 控制测试 @J<RFgw#
65.walk-through test 穿行测试 ~SYW@o
66.communication 沟通 %8?XOkH)
67.flow chart 流程图 =!DpW VsQ
68.reperformance of internal control 重新执行 4,?WNPqo
69.audit evidence 审计证据 %(:{TR
70.substantive procedures 实质性程序 R#HX}[Hb
71.assertions 认定 {ukQBu#}<
72.esistence 存在 !3 zN [@w,
73.occurrence 发生 &M6Zsmo
74.completeness 完整性 G@scz!Nt
75.rights and obligations 权利和义务 UZJ#/x5F
76.valuation and allocation 计价和分摊 0t
6DD
77.cutoff 截止 W 'R^GIHs
78.accuracy 准确性 b8|<O:]Hp
79.classification 分类 S%df'bh$
80.inspection 检查 !JA//{?
81.supervision of counting 监盘 _Oy;:XN
82.observation 观察 ^n*:zmD
83.confirmation 函证 $
U-#woXa
84.computation 计算 Mt&n|']`8
85.analytical procedures 分析程序 ,n&Lp
86.vouch 核对 I8{
mk h
87.trace 追查 zEi\#Zg$
88.audit sampling 审计抽样 >FqU=Q
89.error 误差 h8icF}m
90.expected error 预期误差 ?b\oM
v5y
91.population 总体 3|bbJ6*.<
92.sampling risk 抽样风险 ,91 n
93.non- sampling risk 非抽样风险 gpogv
-
94.sampling unit 抽样单位 #{@qC2!2/
95.statistical sampling 统计抽样 |2Uw8M7.E
96.tolerable error 可容忍误差 e//jd&G