1.audit 审计 k`oXo%
2.attestation g+ 2SB5 2D
鉴证 aI8wy-3 I
3.credibility mKe{y.
可信赖程度 ?#04x70
4.audit of financial statements 财务报表审计 .8b4
5.agreed-upon procedures 执行商定程序 \M>AN
Z}
6.high levels of assurance 高水平保证
~{^AP
7.compilation 编制 }{K)5k@
8.reliability 可靠性 L'aMXN
O
9.relevance 相关性 v|{*y
10.professional skepticism 职业谨慎 -)y"EJ(N
11.objectivity 客观性 /3KEX{'@U
12. professional competence 专业胜任能力 +
% U@
13.Senior/CPA-in-charge 项目经理 ]"/ *7NM
14.audit engagement letter 业务约定书 Z
NCq/
15.recurring audit 连续审计 e% 5!
16.the client 委托人 `&pb`P<`
17.change CPA 更换注册会计师 +Kf::[wP7
18.the existing CPA 现任注册会计师 ^1*p]j(
19.the successor CPA 后任注册会计师 6\::Ku4_2
20.the preceding CPA前任注册会计师 *,'"\n
21.issue the audit report 出具审计报告 DU 8)c$
22.expert 专家 c#HocwP@
23.the board of directors 董事会 zR{TWk]
24.knowledge of the entity‘ s business 了解被审计单位情况 =602%ef\
25.assess material misstatement risks评估重大错报风险 A=XM(2{aN
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 E"L'm0i[[
27.a general knowledge of ————- 初步了解―――的情况 j<l>+.,
U
28.a more knowledge of—————— 进一步了解的情况 ?nt6vqaV
29.the prior year‘s working papers 以前年度工作底稿 Pyyx/u+?@
30.minutes of meeting 会议纪要 Q7}wY
31.business risks 经营风险 <n6/np!
32.appropriateness 适当性 xUSIck
33.accounting estimate 会计估计 rzl2Oj"4
34.management representations 管理层声明 pkk0?$l",
35.going concern assumption 持续经营假设 pn
=S%Qf]
36.audit plan 审计计划 {ld([
37.significant audit areas 重点审计领域 8=2)I.
38.error 错误 %"KBX~3+Kj
39.fraud舞弊 7XwFO0==
40.modified or additional procedures 修改或追加审计程序 x1Si&0T0P<
41.misappropriation of assets 侵占资产 .0a$
E`V=D
42.transactions without substance 虚假交易 nZ%<2
43.unusual pressures 异常压力 0e}LZ,9e
44.the suspected noncompliance 涉嫌存在违法行为 pkxW19h*0
45.materialiy 重要性 LXK+WB/s
46.exceed the materiality level 超过重要性水平 99ZQlX
47.approach the materiality level 接近重要性水平 "arbUX~d
48.an acceptably low level 可接受水平 #v~5f;[AAs
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 FijzO
50.misstatements or omissions 错报或漏报 L~0B
51.aggregate 总计 |bBYJ
52.subsequent events 期后事项 leyX:
+
53.adjust the financial statements 调整财务报表 ml3]CcKn
54.perform additional audit procedures 实施追加的审计程序 k*n5+[U^tP
55.audit risk 审计风险 s\ ~r
8
56.detection risk 检查风险 f|<
*2Mk
57.inappropriate audit opinion 不适当的审计意见 H
~$a6T"&
58.material misstatement 重大的错报 k@wxN!w;
59.tolerable misstatement 可容忍错报 ~5JXY5*o
60.the acceptable level of detection risk 可接受的检查风险 yt<K!=7&
61.assessed level of material misstatement risk 重大错报风险的评估水平 Y]Xal
62.simall business 小规模企业 +1cK (Si
63.accounting system 会计系统 IPY@9+]
64.test of control 控制测试 7d9%L}+q
65.walk-through test 穿行测试 NDI|;
66.communication 沟通 YxsWY7J
67.flow chart 流程图 N2x\O~7
68.reperformance of internal control 重新执行 (IEtjv}D
69.audit evidence 审计证据 v4 c_UFEh<
70.substantive procedures 实质性程序 X#pE!mT
71.assertions 认定 ,rG$JCS'KQ
72.esistence 存在 O-mP{
73.occurrence 发生 PR.?"$!D{
74.completeness 完整性 rt."P20T
75.rights and obligations 权利和义务
& }}o9
76.valuation and allocation 计价和分摊 7
bpV=
77.cutoff 截止 >-]Y%O;}
78.accuracy 准确性 j4Lf6aUOX
79.classification 分类 ~xzRx$vU
80.inspection 检查
yyBy|7QgO
81.supervision of counting 监盘 a[t2TjB
82.observation 观察 ku?i[Th
83.confirmation 函证 RELLQpz3
84.computation 计算 p+A#t~K
85.analytical procedures 分析程序 ZG<