1.audit 审计 .`Old{<
2.attestation
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鉴证 `k{ ff
3.credibility FQ|LA[~
可信赖程度 4`!
4.audit of financial statements 财务报表审计 ~?`9i>3W~
5.agreed-upon procedures 执行商定程序 G9'YgW+$7
6.high levels of assurance 高水平保证 :^-HVT)qF
7.compilation 编制 )'
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8.reliability 可靠性 )-9w3W1r
9.relevance 相关性 %YvSHh;c
10.professional skepticism 职业谨慎 U8QR*"GmT
11.objectivity 客观性 1_j<%1{sZ
12. professional competence 专业胜任能力 ;sck+FP7w
13.Senior/CPA-in-charge 项目经理 o.A
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14.audit engagement letter 业务约定书 iZ.&q
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15.recurring audit 连续审计 ttbQergS
16.the client 委托人 34m' ]n
17.change CPA 更换注册会计师 i_9Cc$Qh<
18.the existing CPA 现任注册会计师 ;!0.Kk
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19.the successor CPA 后任注册会计师 ^E<~zO=Z
20.the preceding CPA前任注册会计师 HzG~I8o(d
21.issue the audit report 出具审计报告 ndKvJH 4
22.expert 专家 Ic{'H2~4,
23.the board of directors 董事会 N1+4bR
24.knowledge of the entity‘ s business 了解被审计单位情况 Mdlt zy=)L
25.assess material misstatement risks评估重大错报风险 d)hzi
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 qtdxMX]iR
27.a general knowledge of ————- 初步了解―――的情况 vA2,&%jw
28.a more knowledge of—————— 进一步了解的情况 TM/|K|_
29.the prior year‘s working papers 以前年度工作底稿 `hK
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30.minutes of meeting 会议纪要 ek(kY6x:
31.business risks 经营风险 RQ
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32.appropriateness 适当性 [TbG55
33.accounting estimate 会计估计 VM<oUKh_3
34.management representations 管理层声明 %7C%`)T]
35.going concern assumption 持续经营假设 *fQ?A|l!x
36.audit plan 审计计划 vh. Wm?qQ
37.significant audit areas 重点审计领域 G&%nF4
38.error 错误 iJdrY6qd
39.fraud舞弊 \~z?PA.$
40.modified or additional procedures 修改或追加审计程序 wcdW72
41.misappropriation of assets 侵占资产 B{OW}D$P#
42.transactions without substance 虚假交易 75\RG+kQ
43.unusual pressures 异常压力 KD%xo/Z.
44.the suspected noncompliance 涉嫌存在违法行为 !!-}ttFA
45.materialiy 重要性 F=
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46.exceed the materiality level 超过重要性水平 `Ct'/h{
47.approach the materiality level 接近重要性水平 {FV,j.D
48.an acceptably low level 可接受水平 JK(`6qB>(6
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 LY\ddI*s
50.misstatements or omissions 错报或漏报 NRHr6!f>
51.aggregate 总计 ~{1/* &P
52.subsequent events 期后事项 uKR\Xo}
53.adjust the financial statements 调整财务报表 #514a(6
54.perform additional audit procedures 实施追加的审计程序 <K D
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55.audit risk 审计风险 B91S
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56.detection risk 检查风险 }J+ce
57.inappropriate audit opinion 不适当的审计意见 Qm35{^p+
58.material misstatement 重大的错报 R
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59.tolerable misstatement 可容忍错报 >0Fxyv8
60.the acceptable level of detection risk 可接受的检查风险 vi[#?;pkF
61.assessed level of material misstatement risk 重大错报风险的评估水平 jy\W_CT
62.simall business 小规模企业 aW`:)y&f
63.accounting system 会计系统 _XH4;uGg
64.test of control 控制测试 B
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65.walk-through test 穿行测试 G8^0^@o
66.communication 沟通 nV!2Dfd
67.flow chart 流程图 msA' 5>
68.reperformance of internal control 重新执行 y'J:?!S,Yu
69.audit evidence 审计证据 iX8h2l
70.substantive procedures 实质性程序 +Fc ET
71.assertions 认定 J<