1.audit 审计 *CIR$sS
2.attestation JBYmy_Su
鉴证 3?d o|>
3.credibility bp>-{Nv
可信赖程度 ;77#
$
H8)
4.audit of financial statements 财务报表审计 kkyi`_ZKn
5.agreed-upon procedures 执行商定程序 ]d4`PXI
6.high levels of assurance 高水平保证 fbG+.'
7.compilation 编制 bc?\lD$$
8.reliability 可靠性 p-6Y5$Y
9.relevance 相关性 IpJMq^Z
10.professional skepticism 职业谨慎 i1(}E#
11.objectivity 客观性 = 02$Dwr
12. professional competence 专业胜任能力 _6tir'z
13.Senior/CPA-in-charge 项目经理 Q|DVB
14.audit engagement letter 业务约定书 {CO]wqEj
15.recurring audit 连续审计 WS!:w'rzr
16.the client 委托人 %`M IGi#
17.change CPA 更换注册会计师 @%oHt*u
18.the existing CPA 现任注册会计师 lR[]A
19.the successor CPA 后任注册会计师 nOH x^(
20.the preceding CPA前任注册会计师 hyHeyDO2
21.issue the audit report 出具审计报告 un)YK
22.expert 专家 K4G43P5q`
23.the board of directors 董事会 ho'Ihep,L
24.knowledge of the entity‘ s business 了解被审计单位情况 r+0<A.''a
25.assess material misstatement risks评估重大错报风险 H n^)Xw
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 ($h`Y;4
27.a general knowledge of ————- 初步了解―――的情况 FyF./
28.a more knowledge of—————— 进一步了解的情况 \W,,@-
29.the prior year‘s working papers 以前年度工作底稿 D?Mj<||
30.minutes of meeting 会议纪要 DR%16y<h
31.business risks 经营风险 )U?5O$M;lE
32.appropriateness 适当性 ccdP}|9e
33.accounting estimate 会计估计 i7%v2_
34.management representations 管理层声明 M_OvIU(E
35.going concern assumption 持续经营假设 3Uy4 8ue
36.audit plan 审计计划 ]g3RVA%\l
37.significant audit areas 重点审计领域 pL&
Zcpx
38.error 错误 R7nT,7k.
39.fraud舞弊 O<RLw)nzg
40.modified or additional procedures 修改或追加审计程序 '{[n,xeR
41.misappropriation of assets 侵占资产 V,*<E &+
42.transactions without substance 虚假交易 P[G.LO
43.unusual pressures 异常压力 NrVE[Z#
44.the suspected noncompliance 涉嫌存在违法行为 MJzY|
45.materialiy 重要性 [f1'Qb
46.exceed the materiality level 超过重要性水平 \[>Ob
47.approach the materiality level 接近重要性水平 MXsCm(
48.an acceptably low level 可接受水平 m\0Xh*
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 1GaM!OC 9
50.misstatements or omissions 错报或漏报 ,Vc>'4E-
51.aggregate 总计 e}PJN6"5
52.subsequent events 期后事项 v7h!'U[/
53.adjust the financial statements 调整财务报表 6H #4iMeh
54.perform additional audit procedures 实施追加的审计程序 Bp7`W:?#"
55.audit risk 审计风险 + n)_\@aQ
56.detection risk 检查风险 ?f8)_t}^\
57.inappropriate audit opinion 不适当的审计意见 w
|k?2 ?&
58.material misstatement 重大的错报 ]SO-NR
59.tolerable misstatement 可容忍错报 Hdn%r<+c
60.the acceptable level of detection risk 可接受的检查风险 xsO
"H8
61.assessed level of material misstatement risk 重大错报风险的评估水平 &c|3v!
62.simall business 小规模企业 ^D%hKIT
63.accounting system 会计系统 qdOUvf
64.test of control 控制测试 ;UAi>//#
65.walk-through test 穿行测试 jO5,PTV
66.communication 沟通 UqA<rW
67.flow chart 流程图 f i
_'Ny>#
68.reperformance of internal control 重新执行 AW R
69.audit evidence 审计证据 ~0 PR>QJ
70.substantive procedures 实质性程序 YAc~,N
71.assertions 认定 7~ I*u6zY
72.esistence 存在 \Zgc
[F
73.occurrence 发生 Fcz}Gs4
74.completeness 完整性 $!ATj`}kb
75.rights and obligations 权利和义务 Od,P,t9
76.valuation and allocation 计价和分摊 5fT"`FL?
77.cutoff 截止 O6[4=4L
78.accuracy 准确性 jY +u OH
79.classification 分类 PsMp&~^
80.inspection 检查 JQ~[$OGH
81.supervision of counting 监盘 JG:li} N
82.observation 观察 S=@bb$4-T
83.confirmation 函证 yU{Q`6u T
84.computation 计算 Po1/_#mu
85.analytical procedures 分析程序 T!yI+<
86.vouch 核对 zgnZ72%
87.trace 追查 ]Uu :t
88.audit sampling 审计抽样 6SqS\ 8
89.error 误差 l2*o@&.
90.expected error 预期误差 &<>NP?j}
91.population 总体 nkxv,_)ZT
92.sampling risk 抽样风险 Gm.sl},
93.non- sampling risk 非抽样风险 H5)8TR3La
94.sampling unit 抽样单位 ;_oJGII?br
95.statistical sampling 统计抽样
O!U8"Yr$
96.tolerable error 可容忍误差 xe&w.aBI>
97.the risk of under reliance 信赖不足风险 G(fS__z
98.the risk of over reliance 信赖过度风险 )s~szmJoVD
99.the risk of incorrect rejection 误拒风险 }HKt{k&$
100. the risk of incorrect acceptance 误受风险 itn<