1.audit 审计 $D QD$
2.attestation (2z
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鉴证 VQ`,#`wV
3.credibility >H
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可信赖程度 Hp\Ddx >Jd
4.audit of financial statements 财务报表审计 T3PX gL)o
5.agreed-upon procedures 执行商定程序 9&jQ
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6.high levels of assurance 高水平保证 IQ3n@
7.compilation 编制
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8.reliability 可靠性 ?}vzLgp
9.relevance 相关性 jg[5UTkcs
10.professional skepticism 职业谨慎 f.||P
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11.objectivity 客观性 dgS4w@)@V;
12. professional competence 专业胜任能力 9i0M/v
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13.Senior/CPA-in-charge 项目经理 9>N\sOh
14.audit engagement letter 业务约定书 [ njx7d
15.recurring audit 连续审计 [{`)j
16.the client 委托人 J?Ck4dQ
17.change CPA 更换注册会计师 LGIalf*7
18.the existing CPA 现任注册会计师 QU:EY'2
19.the successor CPA 后任注册会计师 q*L
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20.the preceding CPA前任注册会计师 !\CG,E k
21.issue the audit report 出具审计报告 3 brb*gI_b
22.expert 专家 G%a] j
23.the board of directors 董事会 .i$,}wtw
24.knowledge of the entity‘ s business 了解被审计单位情况 16I&7=S,
25.assess material misstatement risks评估重大错报风险 UqN{JG:#.
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 [UM Lx
27.a general knowledge of ————- 初步了解―――的情况 ?*[\UC
28.a more knowledge of—————— 进一步了解的情况 DU;[btK>
29.the prior year‘s working papers 以前年度工作底稿 %c]nWR+/
30.minutes of meeting 会议纪要 oEJaH
31.business risks 经营风险 Bi e?M
32.appropriateness 适当性 *4t-e0]j@w
33.accounting estimate 会计估计 &vCeLh:s
34.management representations 管理层声明 &K>cW$h=a
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 f'&GFL=c
37.significant audit areas 重点审计领域 C\ vC?(n
38.error 错误 :
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39.fraud舞弊 ! .AhzU1%Y
40.modified or additional procedures 修改或追加审计程序 GuT6K}~|D
41.misappropriation of assets 侵占资产 LfEvc2
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42.transactions without substance 虚假交易 czI{qi5N
43.unusual pressures 异常压力 )!e3.C|V1W
44.the suspected noncompliance 涉嫌存在违法行为 Go 1(@
45.materialiy 重要性 tQrS3Hz'nA
46.exceed the materiality level 超过重要性水平 Z==!C=SBv
47.approach the materiality level 接近重要性水平 Hle\ON
48.an acceptably low level 可接受水平 &y70
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~\Ysve
50.misstatements or omissions 错报或漏报 8lwFAiC8
51.aggregate 总计 2{-!E ^g
52.subsequent events 期后事项 7{pIPmJ
53.adjust the financial statements 调整财务报表 #$FrFU;ZR
54.perform additional audit procedures 实施追加的审计程序 !6H uFf
55.audit risk 审计风险 g<$. - g
56.detection risk 检查风险 R:~(Z?
57.inappropriate audit opinion 不适当的审计意见 &|b4\uj9
58.material misstatement 重大的错报 I5qM.@%zB
59.tolerable misstatement 可容忍错报 bhD ~4Rz
60.the acceptable level of detection risk 可接受的检查风险 f^p^Y
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61.assessed level of material misstatement risk 重大错报风险的评估水平 |jT2W
62.simall business 小规模企业 _1
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63.accounting system 会计系统
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64.test of control 控制测试 o'Wz*oY))\
65.walk-through test 穿行测试 GRT]aw
66.communication 沟通 ,}0$Tv\1
67.flow chart 流程图 Z\Z,,g+WL
68.reperformance of internal control 重新执行 WuM C^
69.audit evidence 审计证据 56DoO'
70.substantive procedures 实质性程序 537?9
71.assertions 认定 ZjD)?4
72.esistence 存在 M+poB+K.
73.occurrence 发生 mu[Op*)
74.completeness 完整性 @TzvT3\q
75.rights and obligations 权利和义务 :"QfF@Z{
76.valuation and allocation 计价和分摊 ]78!!G[`
77.cutoff 截止 /[K_
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