1.audit 审计 =qCVy:RL4
2.attestation ^dYFFKQ
鉴证 Vy16Co
3.credibility iWGgt]RJ
可信赖程度 z})H$]: $
4.audit of financial statements 财务报表审计 y !47!Dn
5.agreed-upon procedures 执行商定程序 R
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6.high levels of assurance 高水平保证 j05ahquI
7.compilation 编制 ZMg%/C
8.reliability 可靠性 J);1Tpm
9.relevance 相关性 =
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10.professional skepticism 职业谨慎 jEit^5^5|
11.objectivity 客观性 q,Q
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12. professional competence 专业胜任能力 f.V0uBDN
13.Senior/CPA-in-charge 项目经理 Y]&HU) u
14.audit engagement letter 业务约定书 Q(oWaG
15.recurring audit 连续审计 wb"Jj
16.the client 委托人 D'|#5>G
17.change CPA 更换注册会计师 >pG]#Z g
18.the existing CPA 现任注册会计师 T7Lk4cU
19.the successor CPA 后任注册会计师 .fUqsq
20.the preceding CPA前任注册会计师 K )KE0/n
21.issue the audit report 出具审计报告 ZKAIG=l&!
22.expert 专家 YAC=V?U-#
23.the board of directors 董事会 P,xayy
24.knowledge of the entity‘ s business 了解被审计单位情况 HPVT$EJ
25.assess material misstatement risks评估重大错报风险 HEht^/pJ
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 %D gU
27.a general knowledge of ————- 初步了解―――的情况 ULjW589zb
28.a more knowledge of—————— 进一步了解的情况 \1aj
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29.the prior year‘s working papers 以前年度工作底稿 d3 fE[/oU
30.minutes of meeting 会议纪要 csH1X/3ha\
31.business risks 经营风险 2ZNTg@o
32.appropriateness 适当性 Ga N4In[d
33.accounting estimate 会计估计 goIn7ei92
34.management representations 管理层声明 O`OntYwa>
35.going concern assumption 持续经营假设 +3]@0VM26;
36.audit plan 审计计划 pjIXZ=
37.significant audit areas 重点审计领域 VP0wa>50!
38.error 错误 TcO@q ]+S
39.fraud舞弊 p?0 a"5Q
40.modified or additional procedures 修改或追加审计程序 + 5sTGNG
41.misappropriation of assets 侵占资产 Z&JW}''n|F
42.transactions without substance 虚假交易 '#u|RsZ
43.unusual pressures 异常压力 lJ
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44.the suspected noncompliance 涉嫌存在违法行为 <3Co/ .VQd
45.materialiy 重要性 2ai \("?
46.exceed the materiality level 超过重要性水平 wH
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47.approach the materiality level 接近重要性水平 O'$0K0k3
48.an acceptably low level 可接受水平 So bK<6
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 AM'-(x|
50.misstatements or omissions 错报或漏报 :Oa|&.0l?
51.aggregate 总计 }4A+J"M4y
52.subsequent events 期后事项 j=
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53.adjust the financial statements 调整财务报表 DH)@8)C
54.perform additional audit procedures 实施追加的审计程序 7!Ym~M=
55.audit risk 审计风险 HQQc<7c",
56.detection risk 检查风险 @"'1"$
57.inappropriate audit opinion 不适当的审计意见 -]W AB9
58.material misstatement 重大的错报 )Qp?N<&'
59.tolerable misstatement 可容忍错报 _d %H;<_
60.the acceptable level of detection risk 可接受的检查风险 l4L&hY^
61.assessed level of material misstatement risk 重大错报风险的评估水平 l_ >^LFOA
62.simall business 小规模企业 t}_qtO7>
63.accounting system 会计系统 H.|FEV@
64.test of control 控制测试 wEQV"I
65.walk-through test 穿行测试 ]*ZL>fuD|
66.communication 沟通 =NH:/j^
67.flow chart 流程图 #^yw!~:{
68.reperformance of internal control 重新执行 }yx'U 3
69.audit evidence 审计证据 PZeVjL?E
70.substantive procedures 实质性程序 ~Q>97%
71.assertions 认定 Ol{)U;,`
72.esistence 存在 _Bb/~^
73.occurrence 发生 y5BNHweaRb
74.completeness 完整性 D0lgKQ
75.rights and obligations 权利和义务 <,HdX,5
76.valuation and allocation 计价和分摊 P `T&z