1.audit 审计 q4$+H{xB
2.attestation x]{E)d"!
鉴证 <uk1?Qg
3.credibility y}K\%;`[a
可信赖程度 [;.`,/
4.audit of financial statements 财务报表审计 -MugnB6
5.agreed-upon procedures 执行商定程序 =!UR=Hq
6.high levels of assurance 高水平保证 0\~Z5k`IT
7.compilation 编制 X$\i{p9jw
8.reliability 可靠性 =GBI0&U
9.relevance 相关性 tYqs~B3
10.professional skepticism 职业谨慎 BH@)QVs-
11.objectivity 客观性 R%H$%cnj
12. professional competence 专业胜任能力 C4#rA.nF|
13.Senior/CPA-in-charge 项目经理 u@P[Vb
14.audit engagement letter 业务约定书 [;oCYb$9
15.recurring audit 连续审计 4YMX|1wd)
16.the client 委托人 %=<IGce
17.change CPA 更换注册会计师 4Kv[e]10(
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 "SoHt]%#
20.the preceding CPA前任注册会计师 o1OBwPj
21.issue the audit report 出具审计报告 desThnTw
22.expert 专家 \#x}q'BC4
23.the board of directors 董事会 /_-;zL
24.knowledge of the entity‘ s business 了解被审计单位情况 :9Y$'+ <&H
25.assess material misstatement risks评估重大错报风险 G>Em!4h
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 *Sf-;U
27.a general knowledge of ————- 初步了解―――的情况 TfZ6F8|B
28.a more knowledge of—————— 进一步了解的情况 V'2EPYB
29.the prior year‘s working papers 以前年度工作底稿 v !Kw<
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30.minutes of meeting 会议纪要
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31.business risks 经营风险 }5O>EXE0R
32.appropriateness 适当性 y8bM<e2
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33.accounting estimate 会计估计 >7U>Yh
34.management representations 管理层声明 i_LF`JhEQT
35.going concern assumption 持续经营假设 0i8hI6d
36.audit plan 审计计划 |"$uRV=qm
37.significant audit areas 重点审计领域 ?vGffMm
38.error 错误 ])#\_
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39.fraud舞弊 4oXb Pr>
40.modified or additional procedures 修改或追加审计程序 E}Xka1 Bn
41.misappropriation of assets 侵占资产 8Chu"PM%-J
42.transactions without substance 虚假交易 $
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43.unusual pressures 异常压力 &yz&LNn'
44.the suspected noncompliance 涉嫌存在违法行为 q1hMmMi
45.materialiy 重要性 ;;gK@?hJ
46.exceed the materiality level 超过重要性水平 rp:wQH7
47.approach the materiality level 接近重要性水平 dow^*{fqZ
48.an acceptably low level 可接受水平 snp v z1iS
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 Q
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50.misstatements or omissions 错报或漏报 =OV2 uq
51.aggregate 总计 :PnSQjV:
52.subsequent events 期后事项 >^"BEG9i:
53.adjust the financial statements 调整财务报表 w3D]~&]
54.perform additional audit procedures 实施追加的审计程序 +MO E
55.audit risk 审计风险 vV`|!5x
56.detection risk 检查风险 H.O(*Q=
57.inappropriate audit opinion 不适当的审计意见 EkKnUD
58.material misstatement 重大的错报 H.J5i~s
59.tolerable misstatement 可容忍错报 TL)O-
60.the acceptable level of detection risk 可接受的检查风险 jV7&Y.$zF]
61.assessed level of material misstatement risk 重大错报风险的评估水平 qMS}t3X
62.simall business 小规模企业 2+92Q_+
63.accounting system 会计系统 f!-Sz/ c#
64.test of control 控制测试 WA.\*Nqz e
65.walk-through test 穿行测试 oBlzHBn>0
66.communication 沟通 .1*DR]^`
67.flow chart 流程图 m<3v)R[>
68.reperformance of internal control 重新执行 JF qf;3R
69.audit evidence 审计证据 dNVv4{S
70.substantive procedures 实质性程序 N^elVu4 K
71.assertions 认定 VZA3IbK}
72.esistence 存在 l@
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73.occurrence 发生 ^^$vR[7
74.completeness 完整性 DQ=N1pft2v
75.rights and obligations 权利和义务 RyRqH:p)3
76.valuation and allocation 计价和分摊 0B0G2t&hr
77.cutoff 截止 8tWE=8<
78.accuracy 准确性 R~B0+ :6
79.classification 分类 :?r*p>0$
80.inspection 检查 }NX\~S"
81.supervision of counting 监盘 K a r~I
82.observation 观察 c%YDt`
83.confirmation 函证 It
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84.computation 计算 t,vTAq.))
85.analytical procedures 分析程序 sdF3cX
86.vouch 核对 9Nl*
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87.trace 追查 NR/-m7#-
88.audit sampling 审计抽样 +X!+'>
89.error 误差 hBCR]='
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90.expected error 预期误差 z=?0)e(H,
91.population 总体 Cals?u#U=
92.sampling risk 抽样风险 .{N\<