1.audit 审计 M8S4D&vpD4
2.attestation >:Q:+R;3o
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3.credibility HmRwh
可信赖程度 ] p'+
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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 iT9cw`A^%
6.high levels of assurance 高水平保证 ,iiWVA"
7.compilation 编制 Jg;Hg[
8.reliability 可靠性 B:+}
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9.relevance 相关性 {TE0
10.professional skepticism 职业谨慎 hiU_r="*ox
11.objectivity 客观性 >G/>:wwSP.
12. professional competence 专业胜任能力 ~~ )&? \N
13.Senior/CPA-in-charge 项目经理 kD MS7y<s
14.audit engagement letter 业务约定书 7{az %I$h
15.recurring audit 连续审计 l_^>spF
16.the client 委托人
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17.change CPA 更换注册会计师 Yg2z=&p-{"
18.the existing CPA 现任注册会计师 $@8\9Y
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19.the successor CPA 后任注册会计师 owYfrf3ZLX
20.the preceding CPA前任注册会计师 ?vf\_R'M
21.issue the audit report 出具审计报告 j(Q$frI
22.expert 专家 ,<pql!B-
23.the board of directors 董事会 ^
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24.knowledge of the entity‘ s business 了解被审计单位情况 7b@EvW6X}
25.assess material misstatement risks评估重大错报风险 U|U/B
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 #Yj0'bgK
27.a general knowledge of ————- 初步了解―――的情况 n'4D ;4
28.a more knowledge of—————— 进一步了解的情况 De:w(Rm
29.the prior year‘s working papers 以前年度工作底稿 Q
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30.minutes of meeting 会议纪要 V!"^6)
31.business risks 经营风险 Ldir'FW
32.appropriateness 适当性 >`,v?<>+
33.accounting estimate 会计估计 fVR ~PG0
34.management representations 管理层声明 ,,BNUj/:
35.going concern assumption 持续经营假设 ub4(mS
36.audit plan 审计计划 ZpI _/
37.significant audit areas 重点审计领域 Dtd
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38.error 错误 0SvPyf%AC
39.fraud舞弊 zS?i@e
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40.modified or additional procedures 修改或追加审计程序 GXJ3E"_.
41.misappropriation of assets 侵占资产 |a\s}M1
42.transactions without substance 虚假交易 Ie4*#N_
43.unusual pressures 异常压力 #c/v2
44.the suspected noncompliance 涉嫌存在违法行为 #)cRD#0
45.materialiy 重要性 hw~cS7
46.exceed the materiality level 超过重要性水平 '[\%P2c)Q
47.approach the materiality level 接近重要性水平 8Bhot,u'T
48.an acceptably low level 可接受水平 >]C;sP
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 H,3$TNXy
50.misstatements or omissions 错报或漏报 9R.tkc|K
51.aggregate 总计 R+!2 j
52.subsequent events 期后事项 B*DH^";t
53.adjust the financial statements 调整财务报表 L=HL1Qe$G]
54.perform additional audit procedures 实施追加的审计程序 8'g/WZY~~
55.audit risk 审计风险 "lN<v=
56.detection risk 检查风险 T("Fh}
57.inappropriate audit opinion 不适当的审计意见 6LvUi|~"<
58.material misstatement 重大的错报 O@E&lP6
59.tolerable misstatement 可容忍错报 66Hu<3X P
60.the acceptable level of detection risk 可接受的检查风险
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61.assessed level of material misstatement risk 重大错报风险的评估水平 0Vy*
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62.simall business 小规模企业 hc0VS3 k)
63.accounting system 会计系统 _Q.3X[88C
64.test of control 控制测试 }$AC0
65.walk-through test 穿行测试 *bv
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66.communication 沟通 =WDf [?ED
67.flow chart 流程图 ]]d@jj
68.reperformance of internal control 重新执行 HJg)c;u/2;
69.audit evidence 审计证据 "OK(<x]3;>
70.substantive procedures 实质性程序 `5GJ,*{z
71.assertions 认定 y)(SS8JR
72.esistence 存在 xn}'!S2-b
73.occurrence 发生 +[~\\X
74.completeness 完整性 vO4
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75.rights and obligations 权利和义务 hk,Q=};
76.valuation and allocation 计价和分摊 xYwbbFGrG
77.cutoff 截止 zh50]tX
78.accuracy 准确性 deu+
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79.classification 分类 Pu
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80.inspection 检查 .v;2Q7X
81.supervision of counting 监盘 _f34p:B%s
82.observation 观察 Jw
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83.confirmation 函证 e,1Jxz4QH
84.computation 计算 tbOe,-U-@
85.analytical procedures 分析程序 ?hDEFW9&^x
86.vouch 核对 |c >
87.trace 追查 dm,b ZHo
88.audit sampling 审计抽样 ]$*N5
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89.error 误差 #UXmTrZ.
90.expected error 预期误差 I;mtyS
91.population 总体 4&t6
92.sampling risk 抽样风险 R^8Opf_UN
93.non- sampling risk 非抽样风险 *FG@Dts^&
94.sampling unit 抽样单位 |:
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95.statistical sampling 统计抽样 "aa6W
96.tolerable error 可容忍误差 &+sO"j4<?r
97.the risk of under reliance 信赖不足风险 ;=uHK'{
98.the risk of over reliance 信赖过度风险 d,D)>Y'h
99.the risk of incorrect rejection 误拒风险 u)Y#&q