1.audit 审计 Kq@m?h
2.attestation g4.'T51
鉴证 .:|#9%5
3.credibility cLN[o8ZU
可信赖程度 h0Sy']3m
4.audit of financial statements 财务报表审计 Uy_}@50"l
5.agreed-upon procedures 执行商定程序 e&FX7dsyy
6.high levels of assurance 高水平保证 g-{<v4 NGI
7.compilation 编制 h[[/p {z
8.reliability 可靠性 `o^;fcnG
9.relevance 相关性 UG^?a
10.professional skepticism 职业谨慎 #h
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11.objectivity 客观性 RT_Pd\(qD
12. professional competence 专业胜任能力 8KGv?^M
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13.Senior/CPA-in-charge 项目经理 1o5Y9#7
14.audit engagement letter 业务约定书 J?qcRg
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15.recurring audit 连续审计
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16.the client 委托人
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17.change CPA 更换注册会计师 .SKNIct
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18.the existing CPA 现任注册会计师 5qeS|]^`
19.the successor CPA 后任注册会计师 B'lx
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20.the preceding CPA前任注册会计师 0.{oA`5N
21.issue the audit report 出具审计报告 c}I8!*\
22.expert 专家 X{9JSq
23.the board of directors 董事会 k_|v)\4B
24.knowledge of the entity‘ s business 了解被审计单位情况 tl,x@['p`
25.assess material misstatement risks评估重大错报风险 C.9eXa1wkT
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 J}Z_.:JO(w
27.a general knowledge of ————- 初步了解―――的情况 6{Cu~G{]N
28.a more knowledge of—————— 进一步了解的情况 9B?t3:
29.the prior year‘s working papers 以前年度工作底稿 '#An+;x{
30.minutes of meeting 会议纪要 1X!f!0=g+
31.business risks 经营风险 ^&Rxui
32.appropriateness 适当性 )2^/?jK
33.accounting estimate 会计估计 u`H@Q&(^wa
34.management representations 管理层声明 Kj1#R
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 l]58P
37.significant audit areas 重点审计领域 gQ@P
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38.error 错误 p*W ZY=Q
39.fraud舞弊 zN8V~M;
40.modified or additional procedures 修改或追加审计程序 {p lmFV
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 ?/|@ #&
43.unusual pressures 异常压力 dnWt\>6&
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44.the suspected noncompliance 涉嫌存在违法行为 >!v,`O1
45.materialiy 重要性 ^6NABXL
46.exceed the materiality level 超过重要性水平 /K<GN7vN
47.approach the materiality level 接近重要性水平 J^+$L"K
48.an acceptably low level 可接受水平 "<n"A7e
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 NE>JtTF<
50.misstatements or omissions 错报或漏报 3PR7g
51.aggregate 总计 ??e#E
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52.subsequent events 期后事项 z1@sEfk>
53.adjust the financial statements 调整财务报表 1n5e^'z
54.perform additional audit procedures 实施追加的审计程序 h
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55.audit risk 审计风险 d`q)^
56.detection risk 检查风险 ~C*6V{Tj
57.inappropriate audit opinion 不适当的审计意见 H7X
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58.material misstatement 重大的错报 ht74h
59.tolerable misstatement 可容忍错报 <+1w'
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60.the acceptable level of detection risk 可接受的检查风险 ]v,y(yl
61.assessed level of material misstatement risk 重大错报风险的评估水平 mX_Uhpw?t
62.simall business 小规模企业 s:Ql](/B#
63.accounting system 会计系统 d# ?*62
64.test of control 控制测试 RKJWLofX&
65.walk-through test 穿行测试 0&
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66.communication 沟通 !.GY~f<d$
67.flow chart 流程图 #uw*8&%0
68.reperformance of internal control 重新执行 1eR{~ ,
69.audit evidence 审计证据 wb
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70.substantive procedures 实质性程序 I:>d@e/;
71.assertions 认定 ^~1@HcJo
72.esistence 存在 sbiDnRf
73.occurrence 发生 _2n/vF;I+_
74.completeness 完整性 _G8y9!J
75.rights and obligations 权利和义务 _<~Vxz9
76.valuation and allocation 计价和分摊 T+{'W
77.cutoff 截止 pS)X\Xyw
78.accuracy 准确性 P9cI{RI
79.classification 分类 ;\&bvGj8V
80.inspection 检查 g8*|"{
81.supervision of counting 监盘 n\)f.}YD8d
82.observation 观察 2iINQK$
83.confirmation 函证 7a.#F]`
84.computation 计算 +CHO0n
85.analytical procedures 分析程序 ?*5l}y=
86.vouch 核对 =ir;m
87.trace 追查 xupdjT%4
88.audit sampling 审计抽样 eOmxA<h
89.error 误差 M@z/gy^
90.expected error 预期误差 8o5^H>
91.population 总体 uRcuy/CY
92.sampling risk 抽样风险 2{tJ'3
93.non- sampling risk 非抽样风险 )Zr0_b"V:e
94.sampling unit 抽样单位 kK6>>lD'
95.statistical sampling 统计抽样 6h*
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96.tolerable error 可容忍误差 H.S|njn:r
97.the risk of under reliance 信赖不足风险 fOfz^W
98.the risk of over reliance 信赖过度风险 x,*t/nzR
99.the risk of incorrect rejection 误拒风险 {7s zo`U2
100. the risk of incorrect acceptance 误受风险 lxJ.h&