1.audit 审计 Wr`=P,
2.attestation L3Ry#uw
鉴证 d(,-13
3.credibility OW)8Z60
可信赖程度 ;Iw'TF
4.audit of financial statements 财务报表审计 *[
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5.agreed-upon procedures 执行商定程序 9^0 'VRG
6.high levels of assurance 高水平保证 .)|jBC8|}
7.compilation 编制 _kH#{4`Hw
8.reliability 可靠性 y$*?k0=ZX
9.relevance 相关性
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10.professional skepticism 职业谨慎 C,]Q/6'>
11.objectivity 客观性 QC4_\V>[
12. professional competence 专业胜任能力 ~/3cQN^
13.Senior/CPA-in-charge 项目经理 g%j z,|
14.audit engagement letter 业务约定书 BxZ}YS:
15.recurring audit 连续审计 i2)SSQ
16.the client 委托人 SZG8@ !_}7
17.change CPA 更换注册会计师 Uo^s]H#:
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 XF\`stEnb
20.the preceding CPA前任注册会计师 rC_K
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21.issue the audit report 出具审计报告 n$`Nx\ v
22.expert 专家 HLYM(Pz
23.the board of directors 董事会 P%Q
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24.knowledge of the entity‘ s business 了解被审计单位情况 i=o>Bl@f
25.assess material misstatement risks评估重大错报风险 <
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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 b%$S6.
27.a general knowledge of ————- 初步了解―――的情况 =AgY8cF!sl
28.a more knowledge of—————— 进一步了解的情况 ih+kh7J-
29.the prior year‘s working papers 以前年度工作底稿 EXa6"D
30.minutes of meeting 会议纪要 8>
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31.business risks 经营风险 wO8^|Yf
32.appropriateness 适当性 \vQ_:-
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33.accounting estimate 会计估计 JB%6G|Z
34.management representations 管理层声明 m
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35.going concern assumption 持续经营假设 _tjFb_}Q
36.audit plan 审计计划 cR@z^
37.significant audit areas 重点审计领域 J)jiI>
38.error 错误 y9s5{\H
39.fraud舞弊 0QC*Z (
40.modified or additional procedures 修改或追加审计程序 r{%NMj
41.misappropriation of assets 侵占资产 B|, 6m 3.
42.transactions without substance 虚假交易 c
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43.unusual pressures 异常压力 &-cI|
44.the suspected noncompliance 涉嫌存在违法行为 y]?$zbB
45.materialiy 重要性 JH)&Ca>S
46.exceed the materiality level 超过重要性水平 E\V>3rse
47.approach the materiality level 接近重要性水平 \re.KB#R
48.an acceptably low level 可接受水平 t9K.Jc0
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 T7W+K7kbI
50.misstatements or omissions 错报或漏报 {'!D2y.7g
51.aggregate 总计 xVl90ak
52.subsequent events 期后事项 >F-J}P
53.adjust the financial statements 调整财务报表 x,7axx6
54.perform additional audit procedures 实施追加的审计程序 D^&!
55.audit risk 审计风险 ww\/$ |
56.detection risk 检查风险 `Z@wWs
57.inappropriate audit opinion 不适当的审计意见 %mcuYR'D}
58.material misstatement 重大的错报 'HqAm$V+
59.tolerable misstatement 可容忍错报 1H[lf
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60.the acceptable level of detection risk 可接受的检查风险 Fa/i./V2
61.assessed level of material misstatement risk 重大错报风险的评估水平 P$
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62.simall business 小规模企业 gdT^QM:y4$
63.accounting system 会计系统 U;jk+i
64.test of control 控制测试 %pwm34
65.walk-through test 穿行测试 6@I7UL >
66.communication 沟通 uWfse19
67.flow chart 流程图 yTDoS|B+)
68.reperformance of internal control 重新执行 [j!0R'T
69.audit evidence 审计证据 (g4g-"rc
70.substantive procedures 实质性程序 Q z/pz_}
71.assertions 认定 oOUVU}H
72.esistence 存在 2j"%}&
73.occurrence 发生 T8
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74.completeness 完整性 hh8UKEM-
75.rights and obligations 权利和义务 r?[mn^Bo 5
76.valuation and allocation 计价和分摊 F~DG:x~
77.cutoff 截止 t]@Zd*
78.accuracy 准确性 S3J6P2P
79.classification 分类 n `n3[
80.inspection 检查 71A{"
81.supervision of counting 监盘 K^w9@&