1.audit 审计
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2.attestation i^zncDMA
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3.credibility FhkS"y
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4.audit of financial statements 财务报表审计 s
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5.agreed-upon procedures 执行商定程序 C%l+<wpXO
6.high levels of assurance 高水平保证 2GRdfX
7.compilation 编制 E"l/r4*f@
8.reliability 可靠性 ~&
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9.relevance 相关性 Z+G.v=2q<
10.professional skepticism 职业谨慎
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11.objectivity 客观性 Xbp~cn
12. professional competence 专业胜任能力 l#;DO9
13.Senior/CPA-in-charge 项目经理 ;I^+u0ga
14.audit engagement letter 业务约定书 |)vC^=N{+
15.recurring audit 连续审计 <@puWm[p
16.the client 委托人 fd<a%nSD
17.change CPA 更换注册会计师 m\hzQ9
18.the existing CPA 现任注册会计师 {r,MRZaa
19.the successor CPA 后任注册会计师 L~PBD?l
20.the preceding CPA前任注册会计师 <HC5YA)4
21.issue the audit report 出具审计报告 |\W9$V
22.expert 专家 th?w&;L
23.the board of directors 董事会 5U
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24.knowledge of the entity‘ s business 了解被审计单位情况 25zmde~ w
25.assess material misstatement risks评估重大错报风险 1K`7
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 $yA>j (k4
27.a general knowledge of ————- 初步了解―――的情况 ^DWvzfj
28.a more knowledge of—————— 进一步了解的情况 6(5YvT
29.the prior year‘s working papers 以前年度工作底稿 8wXnc%
30.minutes of meeting 会议纪要 VoTnm
31.business risks 经营风险 t(RJc
32.appropriateness 适当性 >Yf)]e-
33.accounting estimate 会计估计 ;;#_[Zl
34.management representations 管理层声明 $xK2M
35.going concern assumption 持续经营假设 aGR!T{`
36.audit plan 审计计划 8NJxtT~0c~
37.significant audit areas 重点审计领域 Ac2,A>
38.error 错误 qZS]eQW.
39.fraud舞弊 Ww[Xqmg
40.modified or additional procedures 修改或追加审计程序 Fzc8) *w
41.misappropriation of assets 侵占资产 #BZ2%\
42.transactions without substance 虚假交易 ;;zQV D )X
43.unusual pressures 异常压力 0S%xm'|N
44.the suspected noncompliance 涉嫌存在违法行为 7%Q?BH7{
45.materialiy 重要性 $q
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46.exceed the materiality level 超过重要性水平 Lxg,BZV
47.approach the materiality level 接近重要性水平 ;tZ;C(;<
48.an acceptably low level 可接受水平 9[5qN!P;y
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 a
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50.misstatements or omissions 错报或漏报 ZgzjRa++
51.aggregate 总计 fVXZfq6
52.subsequent events 期后事项 y$Rr,]L
53.adjust the financial statements 调整财务报表 ~fV\
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54.perform additional audit procedures 实施追加的审计程序 >OLKaghV.5
55.audit risk 审计风险 LrGLIt`
56.detection risk 检查风险 x/B1\U
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57.inappropriate audit opinion 不适当的审计意见 U $2"ZyFii
58.material misstatement 重大的错报 s.#%hPX{
59.tolerable misstatement 可容忍错报 =1vl-*uYh
60.the acceptable level of detection risk 可接受的检查风险 $\w<.)"#
61.assessed level of material misstatement risk 重大错报风险的评估水平 \|gE=5!Am=
62.simall business 小规模企业 JoCZ{MhM
63.accounting system 会计系统 ,Hzz:ce
64.test of control 控制测试 &qjc+-r{l
65.walk-through test 穿行测试 l@irAtg4
66.communication 沟通 l
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67.flow chart 流程图 QH d^?H*
68.reperformance of internal control 重新执行 !<8-juY
69.audit evidence 审计证据 Mxmo}tt
70.substantive procedures 实质性程序 nc2=S^Fqu
71.assertions 认定 A5\00O~
72.esistence 存在 4!</JZX~$
73.occurrence 发生 wqnHaWd*
74.completeness 完整性 e2><Y<
75.rights and obligations 权利和义务 W0 n?S
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76.valuation and allocation 计价和分摊 X
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77.cutoff 截止 6/5Xy69:h
78.accuracy 准确性 3 i;sB
79.classification 分类 pK|~G."6e
80.inspection 检查 k Xg&}n
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81.supervision of counting 监盘 \`:nmFO(9
82.observation 观察 6L!/#d0
83.confirmation 函证 #hZ`r5GvTj
84.computation 计算 HVHd@#pDZ
85.analytical procedures 分析程序 CQANex4&\
86.vouch 核对 !S3^{l-
87.trace 追查 s?5vJ:M
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88.audit sampling 审计抽样 ]J(BaX4
89.error 误差 lZr}F.7
90.expected error 预期误差 3-PqUJT$
91.population 总体 z|$
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92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 -\9K'8 C
94.sampling unit 抽样单位 gJZH??b
95.statistical sampling 统计抽样 dHsI<