1.audit 审计 2<u vz<B
2.attestation Eptsxyz{
鉴证 6"ZQN)7
3.credibility YdC:P#
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可信赖程度 B<:i[~`7t
4.audit of financial statements 财务报表审计 \?g)jY
5.agreed-upon procedures 执行商定程序 x6:$lZ(
6.high levels of assurance 高水平保证 J8/>b{Y
7.compilation 编制 >OiC].1
8.reliability 可靠性 I>9rfmmTI
9.relevance 相关性 1AoBsEnd
10.professional skepticism 职业谨慎 $t}L|"=8X
11.objectivity 客观性 NbkWy
12. professional competence 专业胜任能力 -#)xeW.d
13.Senior/CPA-in-charge 项目经理 ] +Gi~
14.audit engagement letter 业务约定书 QI`Z[caF
15.recurring audit 连续审计 E.6^~'/
16.the client 委托人 !H?#~{
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17.change CPA 更换注册会计师 "#[Y[t\Ia
18.the existing CPA 现任注册会计师 <C CEqY4
19.the successor CPA 后任注册会计师 $Fd9iJ!k
20.the preceding CPA前任注册会计师 Z~$& h
21.issue the audit report 出具审计报告 7sHtJr
22.expert 专家 {&K#~[)
23.the board of directors 董事会 |mmIu_
24.knowledge of the entity‘ s business 了解被审计单位情况 ce+\D'q[
25.assess material misstatement risks评估重大错报风险 Vfc9+T+
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 WGp81DNS|
27.a general knowledge of ————- 初步了解―――的情况 ijyj}gpWha
28.a more knowledge of—————— 进一步了解的情况 p?Yovckm
29.the prior year‘s working papers 以前年度工作底稿 d/R:-{J)c
30.minutes of meeting 会议纪要 Zu~ #d)l3N
31.business risks 经营风险 /xf%Rp4}
32.appropriateness 适当性 -*?a*q/#nQ
33.accounting estimate 会计估计 vQBfT% &Q-
34.management representations 管理层声明 F Fg0}
35.going concern assumption 持续经营假设 N15{7,
36.audit plan 审计计划 '<1T>|`/t
37.significant audit areas 重点审计领域 [lyB@) 6.
38.error 错误 LX*T<|c`'
39.fraud舞弊 n%"s_W'E
40.modified or additional procedures 修改或追加审计程序 [@>Kd`!'
41.misappropriation of assets 侵占资产 %li'j|
42.transactions without substance 虚假交易 Q&n
43.unusual pressures 异常压力 Qj0@^LA
44.the suspected noncompliance 涉嫌存在违法行为 CXA)Zl5#
45.materialiy 重要性 {u9VHAXCf
46.exceed the materiality level 超过重要性水平 j g$%WAEb
47.approach the materiality level 接近重要性水平 dVCBpCxI
48.an acceptably low level 可接受水平 B.&q]CAv-
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ,Sz*]X
50.misstatements or omissions 错报或漏报 p|AIz3
51.aggregate 总计 2v%~KV
52.subsequent events 期后事项 9LCV"xgX
53.adjust the financial statements 调整财务报表 8
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54.perform additional audit procedures 实施追加的审计程序 ;Iv)J|*
55.audit risk 审计风险 `n5|4yaG~
56.detection risk 检查风险 chfj|Ce]x
57.inappropriate audit opinion 不适当的审计意见 G4<'G c
58.material misstatement 重大的错报 fkk\Q>J9!=
59.tolerable misstatement 可容忍错报 D%Pq*=W
60.the acceptable level of detection risk 可接受的检查风险 s "*Cb*
61.assessed level of material misstatement risk 重大错报风险的评估水平 W W==
62.simall business 小规模企业 K*CO%:,-
63.accounting system 会计系统 ^5"s3Qn
64.test of control 控制测试 5QMu=/
65.walk-through test 穿行测试 w
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66.communication 沟通 PiAA,
67.flow chart 流程图 6 D~b9e
68.reperformance of internal control 重新执行 0v'
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69.audit evidence 审计证据 atW;S99#
70.substantive procedures 实质性程序 pw&l.t6
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71.assertions 认定 r 97 VX>
72.esistence 存在 C Q3;NY=o
73.occurrence 发生 Xg.\B1d
74.completeness 完整性 G H^i,88
75.rights and obligations 权利和义务 E!3W_:Bs
76.valuation and allocation 计价和分摊 6,s@>8n
77.cutoff 截止 2r[Q$GPM<
78.accuracy 准确性 dos$d3B4
79.classification 分类 \JN<