1.audit 审计 LEA;dSf
2.attestation
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鉴证 (Q\\Gw
3.credibility EuLXtq
可信赖程度 G+fd.~aGE
4.audit of financial statements 财务报表审计 y
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5.agreed-upon procedures 执行商定程序 Gk{W:866
6.high levels of assurance 高水平保证
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7.compilation 编制 u8xk]:%
8.reliability 可靠性 4 ;^g MI9
9.relevance 相关性 98jD"*W5
10.professional skepticism 职业谨慎 GPMrs)J*!
11.objectivity 客观性 17|@f
12. professional competence 专业胜任能力 Mo~ki"9.
13.Senior/CPA-in-charge 项目经理 ~DK F%}E
14.audit engagement letter 业务约定书 TJE%
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15.recurring audit 连续审计 exsQmbj* %
16.the client 委托人 rXlx?GV
17.change CPA 更换注册会计师 QZ?O;K1|y
18.the existing CPA 现任注册会计师 Euqj
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19.the successor CPA 后任注册会计师 "h QV9 [2\
20.the preceding CPA前任注册会计师 otoBb^Mz
21.issue the audit report 出具审计报告 +tPx0>p;
22.expert 专家 m\/>C|f\
23.the board of directors 董事会 vT&j{2U7XW
24.knowledge of the entity‘ s business 了解被审计单位情况 5Zzr5WM
25.assess material misstatement risks评估重大错报风险 _F3KFQ4,S-
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 SHytyd
27.a general knowledge of ————- 初步了解―――的情况 5FZ47m ~{Z
28.a more knowledge of—————— 进一步了解的情况 lGl[^
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29.the prior year‘s working papers 以前年度工作底稿 iJEB?y
30.minutes of meeting 会议纪要 zUNH8=U
31.business risks 经营风险 0T 1HQ
32.appropriateness 适当性 }7-7
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33.accounting estimate 会计估计
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34.management representations 管理层声明 / *AJ+K._
35.going concern assumption 持续经营假设 C{DlcZ<
36.audit plan 审计计划 RfD{g"]y
37.significant audit areas 重点审计领域 Oi6f8*,
38.error 错误 IkiQOk
39.fraud舞弊 MJy;GzJ O
40.modified or additional procedures 修改或追加审计程序 {qJHL;mP:8
41.misappropriation of assets 侵占资产 \nrgAC-b
42.transactions without substance 虚假交易 44Q6vb?
43.unusual pressures 异常压力 a|8|@,
44.the suspected noncompliance 涉嫌存在违法行为 (s
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45.materialiy 重要性 ]z+*?cc
46.exceed the materiality level 超过重要性水平 ?s1u#'aO
47.approach the materiality level 接近重要性水平 '.=Wk^,
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48.an acceptably low level 可接受水平 @TdQZZ}G\x
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 ,}eRnl\
50.misstatements or omissions 错报或漏报 @47[vhE
51.aggregate 总计 (Nm}3 p
52.subsequent events 期后事项 ;Fx')
53.adjust the financial statements 调整财务报表 R.91v4J
54.perform additional audit procedures 实施追加的审计程序 : =
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55.audit risk 审计风险 dDsjPM;2
56.detection risk 检查风险 :D<:N*9i
57.inappropriate audit opinion 不适当的审计意见 YgO aZq
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58.material misstatement 重大的错报 $&ex\_W
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 IOSuaLH^
61.assessed level of material misstatement risk 重大错报风险的评估水平 x>U1t!'
62.simall business 小规模企业 oq=?i%'>
63.accounting system 会计系统 MZ;"J82p
64.test of control 控制测试
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65.walk-through test 穿行测试 FE0qw1{qQ
66.communication 沟通 #H'sZv
67.flow chart 流程图 Y
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68.reperformance of internal control 重新执行 #citwMW
69.audit evidence 审计证据 qf_hb
70.substantive procedures 实质性程序 3*CzXK>`M&
71.assertions 认定 2$o2.$i81
72.esistence 存在 S4#A#a2J
73.occurrence 发生 +^/Nil
74.completeness 完整性 =-OCM*5~S
75.rights and obligations 权利和义务 f28gE7Y\a
76.valuation and allocation 计价和分摊 uAW*5 `[
77.cutoff 截止 7$g*N6)Q
78.accuracy 准确性 XR{5]lKt_
79.classification 分类 @4G.(zW
80.inspection 检查 -&q