1.audit 审计 IU8/B+hM~
2.attestation 0?tn.<'B8T
鉴证 %$)[qa3
3.credibility *P#okwp
可信赖程度 d&dp#)._8
4.audit of financial statements 财务报表审计 -xc*R%k
5.agreed-upon procedures 执行商定程序 Aqwjs
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6.high levels of assurance 高水平保证 =X0"!y"
7.compilation 编制 i9qn_/<c
8.reliability 可靠性 >0W:snNK
9.relevance 相关性 0
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10.professional skepticism 职业谨慎 V?a+u7*U&
11.objectivity 客观性 l.#iMi(@p~
12. professional competence 专业胜任能力 YR2Q6}xR
13.Senior/CPA-in-charge 项目经理 uK:?6>H
14.audit engagement letter 业务约定书 i,{'}B
15.recurring audit 连续审计 +$hqwNh@Z@
16.the client 委托人 d Q5_=(9
17.change CPA 更换注册会计师 rHir>
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18.the existing CPA 现任注册会计师 -\b$5oa(
19.the successor CPA 后任注册会计师 cBl
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20.the preceding CPA前任注册会计师 dc.o K4G}
21.issue the audit report 出具审计报告 RGw=!0V
22.expert 专家 aIrQ=}
23.the board of directors 董事会 E,F'k2yU
24.knowledge of the entity‘ s business 了解被审计单位情况 Q]Ymv:M,
25.assess material misstatement risks评估重大错报风险 pohA??t2:
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 SIBNU3;DL
27.a general knowledge of ————- 初步了解―――的情况 *nv%~t
28.a more knowledge of—————— 进一步了解的情况 8| 6:
29.the prior year‘s working papers 以前年度工作底稿 GWNLET
30.minutes of meeting 会议纪要 (8(7:aE$
31.business risks 经营风险 \,-t]$9
32.appropriateness 适当性 "Dc6kn^}3
33.accounting estimate 会计估计 VOkEDH
34.management representations 管理层声明 jm_b3!J
35.going concern assumption 持续经营假设 6^vMJ82U
36.audit plan 审计计划 %>dCAj"
37.significant audit areas 重点审计领域 X}~5%B(
38.error 错误 U4J9bp|
39.fraud舞弊 v&hQ;v
40.modified or additional procedures 修改或追加审计程序 _B@=fY(g!
41.misappropriation of assets 侵占资产 y
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42.transactions without substance 虚假交易 y#4f^J!V
43.unusual pressures 异常压力 2;Ij~~
44.the suspected noncompliance 涉嫌存在违法行为 Svs!C+:le
45.materialiy 重要性 @WV}VKm
46.exceed the materiality level 超过重要性水平 gEVN;G'B<=
47.approach the materiality level 接近重要性水平 Hh_Yd)
48.an acceptably low level 可接受水平 )jM'
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 As&=Pb9
50.misstatements or omissions 错报或漏报 i`]-rM%J#
51.aggregate 总计 8i H'cX
52.subsequent events 期后事项 :x36^{7
53.adjust the financial statements 调整财务报表 `
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54.perform additional audit procedures 实施追加的审计程序 XYJ7k7zc+Y
55.audit risk 审计风险 F~;G[6}
56.detection risk 检查风险 Hm>M}MF3
57.inappropriate audit opinion 不适当的审计意见 sD|P*ir
58.material misstatement 重大的错报 }@kD&2
59.tolerable misstatement 可容忍错报 {*gO1TZt9
60.the acceptable level of detection risk 可接受的检查风险 C
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61.assessed level of material misstatement risk 重大错报风险的评估水平 9] i$`y
62.simall business 小规模企业 5pF4{Jd1
63.accounting system 会计系统 tE i-0J
64.test of control 控制测试 8oM]gW;J~
65.walk-through test 穿行测试 }:5_vH0
66.communication 沟通 YVzcV`4w(
67.flow chart 流程图 |v,5s=}7
68.reperformance of internal control 重新执行 Ck71N3~W
69.audit evidence 审计证据 X@;o<2^
70.substantive procedures 实质性程序 ,G";ny[$
71.assertions 认定 WE_jT1
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72.esistence 存在 V'kCd4
73.occurrence 发生 4eZ
74.completeness 完整性 AS 5\X.%L*
75.rights and obligations 权利和义务 >k:BG{$Kae
76.valuation and allocation 计价和分摊 {fwA=J9%KS
77.cutoff 截止 'hTAO1n8
78.accuracy 准确性 o5!"dxR
79.classification 分类 aq'dC=y
80.inspection 检查 p$>e{-u
81.supervision of counting 监盘 8db J'
82.observation 观察 H3$~S '
83.confirmation 函证 O}4(v #
84.computation 计算 e(;1XqLM
85.analytical procedures 分析程序 'S_kD! BO
86.vouch 核对 XS$5TNI
87.trace 追查 h5+qP"n!?q
88.audit sampling 审计抽样 _cz&f