1.audit 审计 hfqqQ!,l!
2.attestation rYY$wA@
鉴证 Wy4$*$
3.credibility ^Dg<Ki
可信赖程度 >@_im6
4.audit of financial statements 财务报表审计 w]u@G-e
5.agreed-upon procedures 执行商定程序 ?-MP_9!JK
6.high levels of assurance 高水平保证 }lP;U$
7.compilation 编制 =^&%9X
8.reliability 可靠性 |F[=b'?
9.relevance 相关性 ,E;;wdIt
10.professional skepticism 职业谨慎 R\mR $\cS
11.objectivity 客观性 T f4tj!t-
12. professional competence 专业胜任能力 fpWg R4__
13.Senior/CPA-in-charge 项目经理 v>Lm;q(
14.audit engagement letter 业务约定书 0v)bA}k
15.recurring audit 连续审计 DC+b=IOz
16.the client 委托人 uR;gVO+QC
17.change CPA 更换注册会计师 K4Sk+
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18.the existing CPA 现任注册会计师 KS}hU~
19.the successor CPA 后任注册会计师 >j*;vG5T
20.the preceding CPA前任注册会计师 Bc7V)YK
21.issue the audit report 出具审计报告 P 1XK*GZ
22.expert 专家 ^EELaG
23.the board of directors 董事会 t?c}L7ht
24.knowledge of the entity‘ s business 了解被审计单位情况 7O5`v(<9n>
25.assess material misstatement risks评估重大错报风险 m)v''`9LU
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 =( v^5
27.a general knowledge of ————- 初步了解―――的情况 L<^j"!0
28.a more knowledge of—————— 进一步了解的情况 );V2?G`/
29.the prior year‘s working papers 以前年度工作底稿 *NFg;<:j
30.minutes of meeting 会议纪要 xu5ia|gYz7
31.business risks 经营风险 =Prb'8 W
32.appropriateness 适当性 Ub1hHA*)
33.accounting estimate 会计估计 _VE^/;$"l
34.management representations 管理层声明 Tm}rH]F&
35.going concern assumption 持续经营假设 O.aG[wm8
36.audit plan 审计计划 9,uhfb^]
37.significant audit areas 重点审计领域 o?L'Pg
38.error 错误 %nN `|\
39.fraud舞弊 {S/yL[S.
40.modified or additional procedures 修改或追加审计程序 C+[%7vF1
41.misappropriation of assets 侵占资产 >Y7a4~ufko
42.transactions without substance 虚假交易 ho8`sh>N
43.unusual pressures 异常压力 3@+b}9s8
44.the suspected noncompliance 涉嫌存在违法行为 5=Xy,hmnC
45.materialiy 重要性 Kl7WQg,XOi
46.exceed the materiality level 超过重要性水平 dzLQI}89+k
47.approach the materiality level 接近重要性水平 6E(Qx~iL
48.an acceptably low level 可接受水平 +#U|skl
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 T|J9cgtS
50.misstatements or omissions 错报或漏报 pl@O
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51.aggregate 总计 f-DL:@crU
52.subsequent events 期后事项 W} WI; cI
53.adjust the financial statements 调整财务报表 E_Z{6&r
54.perform additional audit procedures 实施追加的审计程序 X%z }VA
55.audit risk 审计风险 XL#[%X9
56.detection risk 检查风险 !It`+0S
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57.inappropriate audit opinion 不适当的审计意见 ?
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58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 _zlqtO
60.the acceptable level of detection risk 可接受的检查风险 BA\/YW @
61.assessed level of material misstatement risk 重大错报风险的评估水平 l/;X?g5+
62.simall business 小规模企业 +"9hWb5
63.accounting system 会计系统 c/c
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64.test of control 控制测试 D
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65.walk-through test 穿行测试
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66.communication 沟通 ^u3V
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67.flow chart 流程图 &zs'/xv]
68.reperformance of internal control 重新执行 rG,5[/l
69.audit evidence 审计证据 3?Y 2L
70.substantive procedures 实质性程序 2WUT/{:X
71.assertions 认定 [+O"<Ua
72.esistence 存在 WJI[9@^I~
73.occurrence 发生 l5L.5$N
74.completeness 完整性 gZ5[
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75.rights and obligations 权利和义务 mPq$?gdp
76.valuation and allocation 计价和分摊 (O0Ur
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77.cutoff 截止 H'Yh2a`!o
78.accuracy 准确性 kdGT{2u
79.classification 分类 Z7 E
80.inspection 检查 5`f@>
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81.supervision of counting 监盘
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82.observation 观察 {Z
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83.confirmation 函证 B]tIi^
84.computation 计算 GF3/ RT9
85.analytical procedures 分析程序 f
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86.vouch 核对 DBLO|&2!z[
87.trace 追查 ;sHN/eF
88.audit sampling 审计抽样 *L!!]Q2c
89.error 误差 7RZh<