1.audit 审计
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2.attestation n7Em
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鉴证 MNC=r?
3.credibility N.\?"n
可信赖程度 E}^np[u7
4.audit of financial statements 财务报表审计 %S$P<nKN5
5.agreed-upon procedures 执行商定程序 #vwK6'z
6.high levels of assurance 高水平保证 54[#&
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7.compilation 编制 a1^CpeG~
8.reliability 可靠性 8 $5
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9.relevance 相关性 x9l l 0Ht
10.professional skepticism 职业谨慎 F4M )x`
11.objectivity 客观性 O|Sbe%[*wW
12. professional competence 专业胜任能力 }kJfTsFS
13.Senior/CPA-in-charge 项目经理 _H{6{!=y
14.audit engagement letter 业务约定书 /l.:GH36f
15.recurring audit 连续审计 '3%J hG)#
16.the client 委托人 o!6~tO=%
17.change CPA 更换注册会计师 -DVoO2|Dv
18.the existing CPA 现任注册会计师 [{!K'V
19.the successor CPA 后任注册会计师 *R'r=C`
20.the preceding CPA前任注册会计师 |uUGvIsXn
21.issue the audit report 出具审计报告 %@L[=\
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22.expert 专家 ^pB}eh.@U
23.the board of directors 董事会 "0*yD[2
24.knowledge of the entity‘ s business 了解被审计单位情况 QR+xPY~
25.assess material misstatement risks评估重大错报风险 fyt ODsb>
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 C8{bqmlm@
27.a general knowledge of ————- 初步了解―――的情况 2/WtOQIB
28.a more knowledge of—————— 进一步了解的情况 @euH[<
29.the prior year‘s working papers 以前年度工作底稿 ]izrr
30.minutes of meeting 会议纪要 }Z="}Dg|T
31.business risks 经营风险 EF>vu+YK
32.appropriateness 适当性 `i!BXOOV{
33.accounting estimate 会计估计 /Dd.C<F
34.management representations 管理层声明 ^"dVz.
35.going concern assumption 持续经营假设 lF[m*
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36.audit plan 审计计划 K20,aWBq;3
37.significant audit areas 重点审计领域 }nEa9h
38.error 错误 `Wl_yC_*G;
39.fraud舞弊 \T'.b93~B
40.modified or additional procedures 修改或追加审计程序 &9+]{jXF
41.misappropriation of assets 侵占资产 <USK6!-G
42.transactions without substance 虚假交易 1'NJ[
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43.unusual pressures 异常压力 }}Zwdpo
44.the suspected noncompliance 涉嫌存在违法行为 !Y8+Z&^2
45.materialiy 重要性 @:dn\{Zsea
46.exceed the materiality level 超过重要性水平 FmtgH1u:=
47.approach the materiality level 接近重要性水平 |2Vhj
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48.an acceptably low level 可接受水平 3 as~yF
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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 |D% O`[k+
50.misstatements or omissions 错报或漏报 lGlh/B%
51.aggregate 总计 k
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52.subsequent events 期后事项 o5@d1A
53.adjust the financial statements 调整财务报表 _ez*
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54.perform additional audit procedures 实施追加的审计程序 E"O6N.}.
55.audit risk 审计风险 +Rj8"p$K
56.detection risk 检查风险 B_uhNLd
57.inappropriate audit opinion 不适当的审计意见 ~|lEi1|
58.material misstatement 重大的错报 ~xa yGk
59.tolerable misstatement 可容忍错报 N&uRL_X.
60.the acceptable level of detection risk 可接受的检查风险 %jE0Z4\
61.assessed level of material misstatement risk 重大错报风险的评估水平 8|L U=p`y'
62.simall business 小规模企业 +`J~c|(
63.accounting system 会计系统 !V'~<&
64.test of control 控制测试 K/YXLR +
65.walk-through test 穿行测试 {e+}jZ[L
66.communication 沟通 G$^u2wz.
67.flow chart 流程图 d
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68.reperformance of internal control 重新执行 <e?1&5 6
69.audit evidence 审计证据 Ia[4P8Z
70.substantive procedures 实质性程序 )krBjF.$
71.assertions 认定 XtZeT~/7RT
72.esistence 存在 s||c#+j"8
73.occurrence 发生 d[\$a4G+
74.completeness 完整性 !b"2]Qv
75.rights and obligations 权利和义务 %{|67h
76.valuation and allocation 计价和分摊 LE|DMz|J
77.cutoff 截止 _,<@II
78.accuracy 准确性 .iV-Y *3<
79.classification 分类 N79?s)l:K
80.inspection 检查 ,bxGd!&{Q
81.supervision of counting 监盘 `Hx JE"/
82.observation 观察 N!//m?}
83.confirmation 函证 xr
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84.computation 计算 R0#'t+7^
85.analytical procedures 分析程序 0;L.h|R T(
86.vouch 核对 S l`F`
87.trace 追查 o?
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88.audit sampling 审计抽样 ri2`M\;gt
89.error 误差 uhm3}mWv
90.expected error 预期误差 (F j"<
91.population 总体 m;JB=MZ=m
92.sampling risk 抽样风险 NI:3hfs
93.non- sampling risk 非抽样风险 eJ0Xfw%y%T
94.sampling unit 抽样单位 I&%KOe0
95.statistical sampling 统计抽样 V2SHF
96.tolerable error 可容忍误差 ~_F <"40
97.the risk of under reliance 信赖不足风险 `qV*R
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98.the risk of over reliance 信赖过度风险 r h c&