1.audit 审计 Yl1@gw7
2.attestation Uy ;oJY
鉴证 gzzPPd,hd
3.credibility )+w0NhJw
可信赖程度 /H^bDUC :r
4.audit of financial statements 财务报表审计 !0`ZK-nA6
5.agreed-upon procedures 执行商定程序 aI|)m8>)X
6.high levels of assurance 高水平保证 2ok>z$Y
7.compilation 编制 )'%L#
8.reliability 可靠性 1;L!g*!E
9.relevance 相关性 F>A-+]X3o
10.professional skepticism 职业谨慎 G`|mP:T:o
11.objectivity 客观性 WP^%[?S2
12. professional competence 专业胜任能力 x)#k$QU
13.Senior/CPA-in-charge 项目经理 !l6B_[!@
14.audit engagement letter 业务约定书 GLc+`,.
15.recurring audit 连续审计 TdD-#
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16.the client 委托人 a((5_8SX5
17.change CPA 更换注册会计师 \/K>Iv'$
18.the existing CPA 现任注册会计师 %XG X(
19.the successor CPA 后任注册会计师 XA9$n_|bw
20.the preceding CPA前任注册会计师 v-G(bw3
21.issue the audit report 出具审计报告 -lSm:O@'
22.expert 专家 7-e)V{A`w
23.the board of directors 董事会 6mdJ
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24.knowledge of the entity‘ s business 了解被审计单位情况 )Y?Hf2']
25.assess material misstatement risks评估重大错报风险 f<|8NQ2y.
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 O";r\Z
27.a general knowledge of ————- 初步了解―――的情况 XfbkK )d
28.a more knowledge of—————— 进一步了解的情况 Vzbl*Zmx
29.the prior year‘s working papers 以前年度工作底稿 mq'q@@:c
30.minutes of meeting 会议纪要 #C%<g:F8
31.business risks 经营风险 L1)?5D
32.appropriateness 适当性 ~,':PUkiV
33.accounting estimate 会计估计 Q1eiU Y6
34.management representations 管理层声明 3)0*hq&83
35.going concern assumption 持续经营假设 ew?UHV
36.audit plan 审计计划 k~=-o>}C
37.significant audit areas 重点审计领域 {!oO>t
38.error 错误 `5 e#9@/e
39.fraud舞弊 Iobo5B
40.modified or additional procedures 修改或追加审计程序 9lTA/-
41.misappropriation of assets 侵占资产 -]'Sy$,A
42.transactions without substance 虚假交易 -ZihEyG?V
43.unusual pressures 异常压力 (:T~*7/"
44.the suspected noncompliance 涉嫌存在违法行为 =t)eT0
45.materialiy 重要性 W97Ka}Y
46.exceed the materiality level 超过重要性水平 5-u=ZB%
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47.approach the materiality level 接近重要性水平 `m'2RNSc+#
48.an acceptably low level 可接受水平 y
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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 T/S-}|fhQ
50.misstatements or omissions 错报或漏报 PVEEKKJP]J
51.aggregate 总计 fngZ0k!
52.subsequent events 期后事项 d\Dxmb]o
53.adjust the financial statements 调整财务报表 U7x}p^B9\N
54.perform additional audit procedures 实施追加的审计程序 U?|s/U
55.audit risk 审计风险 /.WD'*H
56.detection risk 检查风险 kf5921(P
57.inappropriate audit opinion 不适当的审计意见 Ii|<:BW
58.material misstatement 重大的错报 E?08=$^5%
59.tolerable misstatement 可容忍错报 X#eVw|
60.the acceptable level of detection risk 可接受的检查风险 |Q:`:ODy`5
61.assessed level of material misstatement risk 重大错报风险的评估水平 Q
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62.simall business 小规模企业 7CG_UB
63.accounting system 会计系统 u%*;gu"2
64.test of control 控制测试 9,,v0tE
65.walk-through test 穿行测试 k7W8$8v
66.communication 沟通 @RaMO#
67.flow chart 流程图 pbm4C0W}
68.reperformance of internal control 重新执行 mbS
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69.audit evidence 审计证据 T
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70.substantive procedures 实质性程序 f$WO{J
71.assertions 认定 4a)qn?<z
72.esistence 存在 RPp_L>&~<
73.occurrence 发生
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74.completeness 完整性
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75.rights and obligations 权利和义务 f4w|
76.valuation and allocation 计价和分摊 i1G}mYz_
77.cutoff 截止 oN _%oc
78.accuracy 准确性 q(uu;l[
79.classification 分类 'mmyzsQ\6
80.inspection 检查 )0d3sJ8
81.supervision of counting 监盘 r2&{R!Fj`
82.observation 观察 $rjv4e}7
83.confirmation 函证 u8[X\f
84.computation 计算
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85.analytical procedures 分析程序 bq
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86.vouch 核对 $f
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87.trace 追查 N$=<6eQm
88.audit sampling 审计抽样 /D~
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89.error 误差 i,bF
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90.expected error 预期误差 jliKMd<?
91.population 总体 e@Mm4&f[p
92.sampling risk 抽样风险 9'4cqR
93.non- sampling risk 非抽样风险 fk",YtS*
94.sampling unit 抽样单位 ]q?<fEG2<
95.statistical sampling 统计抽样 cCj}{=
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96.tolerable error 可容忍误差 a>Q7Qn
97.the risk of under reliance 信赖不足风险 .eeM&