1.audit 审计 @pV&{Vp
2.attestation ~"22X`;h[G
鉴证 J-W8wCq`
3.credibility =z9FjK
可信赖程度 7vEZb.~4z
4.audit of financial statements 财务报表审计 YiC_,8A~
5.agreed-upon procedures 执行商定程序 ~i=5NUE
6.high levels of assurance 高水平保证 2fG[q3`
7.compilation 编制 j]
8.reliability 可靠性 `.YM
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9.relevance 相关性 .2/W.z2
10.professional skepticism 职业谨慎 9On(b|mT
11.objectivity 客观性 >qci$
12. professional competence 专业胜任能力 54%h)dLDy
13.Senior/CPA-in-charge 项目经理 J4jL%5t
14.audit engagement letter 业务约定书 vR'rYDtU@
15.recurring audit 连续审计 :.?%e{7
16.the client 委托人 :+UahwiRD"
17.change CPA 更换注册会计师 AUPTtc`#Y
18.the existing CPA 现任注册会计师 E\XD~
19.the successor CPA 后任注册会计师 o&kgRv[
20.the preceding CPA前任注册会计师 i~.9B7hdE
21.issue the audit report 出具审计报告 ]t;bCD6*
22.expert 专家 nj7\vIR7
23.the board of directors 董事会 )Q c>NF0
24.knowledge of the entity‘ s business 了解被审计单位情况 ef]60OtP
25.assess material misstatement risks评估重大错报风险 -4t!k
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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 6adXE
27.a general knowledge of ————- 初步了解―――的情况 D]hwG0Chd
28.a more knowledge of—————— 进一步了解的情况 *+>QKR7
29.the prior year‘s working papers 以前年度工作底稿 ,dSP%?vV
30.minutes of meeting 会议纪要 dwmZ_m.
31.business risks 经营风险 ~jM!8]=
32.appropriateness 适当性 cfUG)-]P~
33.accounting estimate 会计估计 ;1>)p x**
34.management representations 管理层声明 SAN/fnM
35.going concern assumption 持续经营假设 qm|T<zsDY#
36.audit plan 审计计划 ZvkBF9d
37.significant audit areas 重点审计领域 a'YK1QX
38.error 错误 xkmqf7w
39.fraud舞弊 6F08$,%Y
40.modified or additional procedures 修改或追加审计程序 );*#s~R
41.misappropriation of assets 侵占资产 A9ru]|?
42.transactions without substance 虚假交易 9Xeg&Z|!
43.unusual pressures 异常压力 o|c%uw
44.the suspected noncompliance 涉嫌存在违法行为 Ugv"A;
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45.materialiy 重要性 8?&!@3n
46.exceed the materiality level 超过重要性水平 #H&`wMZZ:
47.approach the materiality level 接近重要性水平 U-lN-/=l6
48.an acceptably low level 可接受水平 "[wP1n!G
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 Gcd'- 1
50.misstatements or omissions 错报或漏报 17@#"uT0
51.aggregate 总计 Oh/2$72
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 #~:@H&f790
54.perform additional audit procedures 实施追加的审计程序 WcKL=Z?(
55.audit risk 审计风险 o 9{~F`{p
56.detection risk 检查风险 \,yX3R3}.~
57.inappropriate audit opinion 不适当的审计意见 +<\.z*
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 ~+bS D<!b
60.the acceptable level of detection risk 可接受的检查风险 h . R bdG
61.assessed level of material misstatement risk 重大错报风险的评估水平 7Un5Y[FZo
62.simall business 小规模企业 <ly.l]g
63.accounting system 会计系统 4: S-
64.test of control 控制测试 :WnF>zN
65.walk-through test 穿行测试 2j*o[kAE
66.communication 沟通 Kf'oXCs
67.flow chart 流程图 A
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68.reperformance of internal control 重新执行 fv?vfI+m
69.audit evidence 审计证据 KImazS^
70.substantive procedures 实质性程序 ad'C&^o5
71.assertions 认定 EmubpUS;
72.esistence 存在 7~7_T#dTh
73.occurrence 发生 `
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74.completeness 完整性 J#jx)K!
75.rights and obligations 权利和义务 [+z*&~'
76.valuation and allocation 计价和分摊 Jevr.&