1.audit 审计 *Ksk1T+>
2.attestation ?=,7'@e
鉴证 "0Z5cQjg
3.credibility #x6EZnG
可信赖程度 >VppM `
4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 7l4}b^>/`
6.high levels of assurance 高水平保证 &ZL4/e
7.compilation 编制 ~U4Cf >
8.reliability 可靠性 48_( 'z*>
9.relevance 相关性 jdkqJ4&i
10.professional skepticism 职业谨慎 a1shP};pK
11.objectivity 客观性 \c1>15
12. professional competence 专业胜任能力 n?QglN
13.Senior/CPA-in-charge 项目经理 2^qJ'<2]M
14.audit engagement letter 业务约定书 Rh%A^j@
15.recurring audit 连续审计 40O@a:q*
16.the client 委托人 7-
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17.change CPA 更换注册会计师 ?DE{4Ti/[
18.the existing CPA 现任注册会计师 A{Qo}F<*
19.the successor CPA 后任注册会计师 iD<}r?Z
20.the preceding CPA前任注册会计师 WidLUv
21.issue the audit report 出具审计报告 Y?- "HK:
22.expert 专家 a@-bw4SD
23.the board of directors 董事会 G!Yt.M0
24.knowledge of the entity‘ s business 了解被审计单位情况 oA8A
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25.assess material misstatement risks评估重大错报风险 }L
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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 6,!$S2(zT
27.a general knowledge of ————- 初步了解―――的情况 Z>~7|vl
28.a more knowledge of—————— 进一步了解的情况 Mp(;PbVD
29.the prior year‘s working papers 以前年度工作底稿 8Vy/n^3)
30.minutes of meeting 会议纪要 ;(rK^*`fO
31.business risks 经营风险 2Vs+8/
32.appropriateness 适当性 iI3,q-LA
33.accounting estimate 会计估计 (
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34.management representations 管理层声明 eH~T PH
35.going concern assumption 持续经营假设 0./Rdf=-1j
36.audit plan 审计计划 =7EkN% V:{
37.significant audit areas 重点审计领域 +1r><do;
38.error 错误 (+}44Ldt
39.fraud舞弊 ;M"[dy`dY
40.modified or additional procedures 修改或追加审计程序 89{`GKWX
41.misappropriation of assets 侵占资产 \}AJ)v*<
42.transactions without substance 虚假交易 CSH*^nk':O
43.unusual pressures 异常压力 BY':R-~(
44.the suspected noncompliance 涉嫌存在违法行为 wRZS+^hx
45.materialiy 重要性 Lj/
46.exceed the materiality level 超过重要性水平 [
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47.approach the materiality level 接近重要性水平 :m36{#
48.an acceptably low level 可接受水平 Cq[Hh#q
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 U;M! jj
50.misstatements or omissions 错报或漏报 lYey7tl{
51.aggregate 总计 xIH= gK
52.subsequent events 期后事项 LYiIJAZ.
53.adjust the financial statements 调整财务报表 x`I"%pG
54.perform additional audit procedures 实施追加的审计程序 |pBvy1e4)
55.audit risk 审计风险 h
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56.detection risk 检查风险 ^])s\a$
57.inappropriate audit opinion 不适当的审计意见 4O:HT m
58.material misstatement 重大的错报 NN5G
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59.tolerable misstatement 可容忍错报 R+2~%|{d
60.the acceptable level of detection risk 可接受的检查风险 KL*+gq0k
61.assessed level of material misstatement risk 重大错报风险的评估水平 Ua4P@#cU
62.simall business 小规模企业 +O)ZB$w4
63.accounting system 会计系统 PS0
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64.test of control 控制测试 Wz#ZkNO
65.walk-through test 穿行测试 iBmvy7S?
66.communication 沟通 b}*q*
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67.flow chart 流程图 wr~Qy4 ny
68.reperformance of internal control 重新执行 aimf,(+
69.audit evidence 审计证据 k
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70.substantive procedures 实质性程序 Hz=s)6$ey
71.assertions 认定 )\7Cp -E-W
72.esistence 存在 V{~~8b1E
73.occurrence 发生 u$X =2u:P
74.completeness 完整性 HZjuL.Tj
75.rights and obligations 权利和义务 FEX67A8/;
76.valuation and allocation 计价和分摊 *_]fe&s=%
77.cutoff 截止 f0YBy<a
78.accuracy 准确性 y'n<oSB}
79.classification 分类 J(A+mYr{:
80.inspection 检查 l<'}`
81.supervision of counting 监盘 g4{0
82.observation 观察 N34bB>_
83.confirmation 函证 na
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84.computation 计算 qQ1D }c@
85.analytical procedures 分析程序 j,Qb'|f5
86.vouch 核对 1#8~@CQ ::
87.trace 追查 Kzy9i/bL
88.audit sampling 审计抽样 g|h;*
89.error 误差 t~.^92]s|
90.expected error 预期误差 9$}>O]
91.population 总体 %IDl+
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92.sampling risk 抽样风险 C%j@s|
93.non- sampling risk 非抽样风险 i[w&