1.audit 审计 gh`m*@
2.attestation !$2Z-!
鉴证 pZ`|iLNl-
3.credibility bNT9 H`P
可信赖程度 f>'Y(dJ'W
4.audit of financial statements 财务报表审计 "~UUx"Y
5.agreed-upon procedures 执行商定程序 gVeEdo`$<
6.high levels of assurance 高水平保证 :^UFiUzrE
7.compilation 编制 %B.D^]S1:
8.reliability 可靠性
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9.relevance 相关性 /TS=7J#
10.professional skepticism 职业谨慎 f= >OJ!:
11.objectivity 客观性 <Q|d&vDVfV
12. professional competence 专业胜任能力 ,mRyQS'F
13.Senior/CPA-in-charge 项目经理 TJE\A)|>g
14.audit engagement letter 业务约定书 yA{W
15.recurring audit 连续审计 y@CHR
16.the client 委托人 P"sA
17.change CPA 更换注册会计师 <2C7<7{7
18.the existing CPA 现任注册会计师 +C7 ~b~ %
19.the successor CPA 后任注册会计师 A^Kbsc
20.the preceding CPA前任注册会计师 m*e{\)rd#
21.issue the audit report 出具审计报告 9rh}1eo7
22.expert 专家 No2b"G@
23.the board of directors 董事会 S9HwIH\m
24.knowledge of the entity‘ s business 了解被审计单位情况 \OlmF<~
25.assess material misstatement risks评估重大错报风险 !w
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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 #plY\0E@
27.a general knowledge of ————- 初步了解―――的情况 0"~i
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28.a more knowledge of—————— 进一步了解的情况 L(GjZAP
29.the prior year‘s working papers 以前年度工作底稿 KfF!{g f
30.minutes of meeting 会议纪要 Ym;*Y !~[
31.business risks 经营风险 8H[:>;SI
32.appropriateness 适当性 hsu{ey p
33.accounting estimate 会计估计 oyo(1>
34.management representations 管理层声明 Jk,;JQ
35.going concern assumption 持续经营假设 O-)-YVU
36.audit plan 审计计划 tTd\|
37.significant audit areas 重点审计领域 ){jla,[
38.error 错误 ">?vir^
39.fraud舞弊 {Ay"bjZh
40.modified or additional procedures 修改或追加审计程序 "RI
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41.misappropriation of assets 侵占资产 \h8 <cTQ
42.transactions without substance 虚假交易 iQ{G(^sZN
43.unusual pressures 异常压力 &/,|+U[
44.the suspected noncompliance 涉嫌存在违法行为 e<r,&U$
45.materialiy 重要性 Q1@A2+ c
46.exceed the materiality level 超过重要性水平 1
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47.approach the materiality level 接近重要性水平 vloF::1
48.an acceptably low level 可接受水平 $1SUU F\.
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 uwlr9nB
50.misstatements or omissions 错报或漏报 ||yzt!n
51.aggregate 总计 I-OJVZ( V
52.subsequent events 期后事项 jt+iv*2N>
53.adjust the financial statements 调整财务报表 :6$>_m=i
54.perform additional audit procedures 实施追加的审计程序 f 2l{^E
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55.audit risk 审计风险 +^;JS3p@\
56.detection risk 检查风险 -_$$
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57.inappropriate audit opinion 不适当的审计意见 cu+FM
58.material misstatement 重大的错报 ~i 7^P9
59.tolerable misstatement 可容忍错报 ?6'rBH/w
60.the acceptable level of detection risk 可接受的检查风险 [=~ p
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61.assessed level of material misstatement risk 重大错报风险的评估水平 6AocmR0D'
62.simall business 小规模企业 Agrk|w
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63.accounting system 会计系统 (Cqn6dWK
64.test of control 控制测试 X.:]=,aGW
65.walk-through test 穿行测试 &c1A*Pl/:G
66.communication 沟通 @B}aN@!/
67.flow chart 流程图 /Z7iLq~t"G
68.reperformance of internal control 重新执行 /hO1QT}xd
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 8_N]e'WUh
71.assertions 认定 H/}]FmjN
72.esistence 存在 u{L!n$D7
73.occurrence 发生 3po:xMY
74.completeness 完整性 Ha)ANAD
75.rights and obligations 权利和义务 n?V+dC=F}
76.valuation and allocation 计价和分摊 K#.
77.cutoff 截止 R4-~j gzx
78.accuracy 准确性 m)oJFF
79.classification 分类 'F3)9&M
80.inspection 检查 &\_iOw8
81.supervision of counting 监盘 $q
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82.observation 观察 #KO,~]k5|e
83.confirmation 函证 W6Y@U$P#G
84.computation 计算 )+fh
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85.analytical procedures 分析程序 &iV{:)L
86.vouch 核对 j1(D]Z=\
87.trace 追查 Rn@#d}
88.audit sampling 审计抽样 xMBaVlEN
89.error 误差 <