1.audit 审计 bs)wxU`Q*
2.attestation FauASu,A
鉴证 Fd<Ouyxqe
3.credibility 8o%Vn'^t
可信赖程度 b,~pwbHf
4.audit of financial statements 财务报表审计 i]k)wr(
5.agreed-upon procedures 执行商定程序 LS<+V+o2%
6.high levels of assurance 高水平保证 ?|W3RK;
7.compilation 编制 ,s3|
8.reliability 可靠性 =&UE67eK,
9.relevance 相关性 N}B&(dJ
10.professional skepticism 职业谨慎 O5p$
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11.objectivity 客观性 ~210O5^
12. professional competence 专业胜任能力 l%GArH`
13.Senior/CPA-in-charge 项目经理 {u1|`=;
14.audit engagement letter 业务约定书 #1'q'f:7&
15.recurring audit 连续审计 <H60rON
16.the client 委托人 o<!H/PN
17.change CPA 更换注册会计师 q5e(~@(z<`
18.the existing CPA 现任注册会计师 .p e3L7g
19.the successor CPA 后任注册会计师 %pjeA[-m#
20.the preceding CPA前任注册会计师
d6tLCQ
21.issue the audit report 出具审计报告 m-Jy
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22.expert 专家 dyn)KDS
23.the board of directors 董事会 Y(7&3+'K
24.knowledge of the entity‘ s business 了解被审计单位情况 v\?J=|S+
25.assess material misstatement risks评估重大错报风险 IW<rmP=R&
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 q`2dL)E
27.a general knowledge of ————- 初步了解―――的情况 k0V]<#h87
28.a more knowledge of—————— 进一步了解的情况 e Fz$h2*B
29.the prior year‘s working papers 以前年度工作底稿 b;
C}=gg
30.minutes of meeting 会议纪要 dE,E,tv
31.business risks 经营风险 !% W5@tN
32.appropriateness 适当性 #*CMf.OCh
33.accounting estimate 会计估计 O8\f]!O(
34.management representations 管理层声明 >@ 8'C"F
35.going concern assumption 持续经营假设 vf.MSk?~ar
36.audit plan 审计计划 \a;xJzc9
37.significant audit areas 重点审计领域 oZY|o0/9
38.error 错误 (VMCVZ
39.fraud舞弊 `H:`JBe=+[
40.modified or additional procedures 修改或追加审计程序 aIa<,
41.misappropriation of assets 侵占资产 nD
eVY K
42.transactions without substance 虚假交易 (n B[aM
43.unusual pressures 异常压力 SceHdx(]
44.the suspected noncompliance 涉嫌存在违法行为 +fboTsp% H
45.materialiy 重要性 E%v0@
46.exceed the materiality level 超过重要性水平 :B5*?x
47.approach the materiality level 接近重要性水平 bv]SR_Tiq
48.an acceptably low level 可接受水平 &K'*67h
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 %zGv+H?
50.misstatements or omissions 错报或漏报 vJ&D>Vh4e
51.aggregate 总计 `O2P&!9&
52.subsequent events 期后事项 Z9M$*Zp
53.adjust the financial statements 调整财务报表 \)uA:v
54.perform additional audit procedures 实施追加的审计程序 9;{(.
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55.audit risk 审计风险 &\6},JN
56.detection risk 检查风险 3)W_^6>bM
57.inappropriate audit opinion 不适当的审计意见 o[Qb/ 7
58.material misstatement 重大的错报 _p: n\9k
59.tolerable misstatement 可容忍错报 "0PsCr}!
60.the acceptable level of detection risk 可接受的检查风险 $<)]~**K
61.assessed level of material misstatement risk 重大错报风险的评估水平 s&V
sK#
62.simall business 小规模企业 M-h+'G
63.accounting system 会计系统 &UnhYG{A
64.test of control 控制测试 %(&ja_oO
65.walk-through test 穿行测试 ELnUpmv\
66.communication 沟通 1\@PrO35J
67.flow chart 流程图 fTR6]i;
68.reperformance of internal control 重新执行 00i MU
69.audit evidence 审计证据 w`8H=Hf
70.substantive procedures 实质性程序 7:LEf"vRZ
71.assertions 认定 MQw}R7
72.esistence 存在 up['<Kt+a
73.occurrence 发生 ,|yscp8
74.completeness 完整性 Ua|iAD1
75.rights and obligations 权利和义务 |Y}YhUI&
76.valuation and allocation 计价和分摊 3]kM&lK5\
77.cutoff 截止 Z_bVCe{
78.accuracy 准确性 AC
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79.classification 分类 QpQ 2hNf
80.inspection 检查 p({@t
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81.supervision of counting 监盘 Ek `bPQ5
82.observation 观察 _PPC?k{z!
83.confirmation 函证 WynTU?
84.computation 计算 1o\2\B=k{
85.analytical procedures 分析程序 Xux[
86.vouch 核对 ]s5e[
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87.trace 追查 $#n9C79Z@
88.audit sampling 审计抽样 4t =Kt
89.error 误差 m_Ed[h/I
90.expected error 预期误差 iT{4-j7|P4
91.population 总体 J/Y9 X,
92.sampling risk 抽样风险 ,m`&J?
93.non- sampling risk 非抽样风险 -E6av|c,F
94.sampling unit 抽样单位 x*F-d2D
95.statistical sampling 统计抽样 ws`r\k]3J
96.tolerable error 可容忍误差 C TG^lms
97.the risk of under reliance 信赖不足风险 3x
W:"
98.the risk of over reliance 信赖过度风险 S) z
w[m
99.the risk of incorrect rejection 误拒风险 p2l@6\m\
100. the risk of incorrect acceptance 误受风险 \
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101.working trial balance 试算平衡表 #y#TEw,
102.index and cross-referencing 索引和交叉索引 <