1.audit 审计 l'@!'
2.attestation ;\6@s3
鉴证 #5kclu%L$
3.credibility 7Z~JuTIZ
可信赖程度 i*$~uuY
4.audit of financial statements 财务报表审计 (6NDY5h~=n
5.agreed-upon procedures 执行商定程序 *W`7JL,
6.high levels of assurance 高水平保证 023uAaI^3r
7.compilation 编制 43-Bx`6\
8.reliability 可靠性 g5"I{ol5T~
9.relevance 相关性 "Da-e\yA
10.professional skepticism 职业谨慎 e$WAf`*
11.objectivity 客观性 8 hhMuh
12. professional competence 专业胜任能力 J\w4N",
13.Senior/CPA-in-charge 项目经理 Tx]p4wY:D
14.audit engagement letter 业务约定书 UKV<Ye|
15.recurring audit 连续审计 WT")tjVKA
16.the client 委托人 4o;;'P
17.change CPA 更换注册会计师 <66%(J>
18.the existing CPA 现任注册会计师 Eb@**%
19.the successor CPA 后任注册会计师 5uahfJk
20.the preceding CPA前任注册会计师 r@]`#PL
21.issue the audit report 出具审计报告 /;/:>c
22.expert 专家 Ha/Qz'^S;
23.the board of directors 董事会 .VNz(s
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 (*=>YE'V{
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 lY(_e#
27.a general knowledge of ————- 初步了解―――的情况 27+faR
28.a more knowledge of—————— 进一步了解的情况 =nc;~u|]
29.the prior year‘s working papers 以前年度工作底稿 @mv
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30.minutes of meeting 会议纪要 oNw=O>v
31.business risks 经营风险 ]0 = |?n$7
32.appropriateness 适当性 lMh>eX
33.accounting estimate 会计估计 %4F\#" A
34.management representations 管理层声明 cYe2a"
35.going concern assumption 持续经营假设 2Xk;]-T!
36.audit plan 审计计划 jO5R ~O`
37.significant audit areas 重点审计领域 hGw}o,g
38.error 错误 NqD Hrx
39.fraud舞弊 ZzTkEz >
40.modified or additional procedures 修改或追加审计程序 G4~@
41.misappropriation of assets 侵占资产 e f&8L
42.transactions without substance 虚假交易 (ER9.k2
43.unusual pressures 异常压力 `''y,{Fs
44.the suspected noncompliance 涉嫌存在违法行为 _yR_u+5
45.materialiy 重要性 (n:A`]
46.exceed the materiality level 超过重要性水平 +W
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47.approach the materiality level 接近重要性水平 r-
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48.an acceptably low level 可接受水平 42tZBz&
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 (!N2,1|
50.misstatements or omissions 错报或漏报 6|
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51.aggregate 总计 C96*,.j~'
52.subsequent events 期后事项 ,ayJgAD
53.adjust the financial statements 调整财务报表 #_aq@)Fd
54.perform additional audit procedures 实施追加的审计程序 j<~T:Tk
55.audit risk 审计风险 0gW{6BtPWm
56.detection risk 检查风险 ma@V>*u
57.inappropriate audit opinion 不适当的审计意见 [kqtkgK$j2
58.material misstatement 重大的错报 %HtgZeY
59.tolerable misstatement 可容忍错报 cuumQQ
60.the acceptable level of detection risk 可接受的检查风险 5p}j{f
61.assessed level of material misstatement risk 重大错报风险的评估水平 Oso**WUOZ&
62.simall business 小规模企业 AkW>*x
63.accounting system 会计系统 WjK[% ;Z!
64.test of control 控制测试 ^0cbN[~/ns
65.walk-through test 穿行测试 kh=<M{-t
66.communication 沟通 LL
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67.flow chart 流程图 +[MHl
68.reperformance of internal control 重新执行 %`T}%B
69.audit evidence 审计证据 uKXD(lzX
70.substantive procedures 实质性程序 yhbU;qEG9
71.assertions 认定 Dt(D5A
72.esistence 存在 3imsIBr
73.occurrence 发生 Ai[@2A yU
74.completeness 完整性 X0^@E
75.rights and obligations 权利和义务 :Z2997@Y
76.valuation and allocation 计价和分摊 qwJp&6
77.cutoff 截止 #-f9>S9_
78.accuracy 准确性 F<6(Hw#>
79.classification 分类 ?<