1.audit 审计 19*D*dkBR
2.attestation i/j eb*d0
鉴证 h:Hpz
3.credibility k
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可信赖程度 c^8csQ fG
4.audit of financial statements 财务报表审计 7CSd}@71\
5.agreed-upon procedures 执行商定程序 l5<&pb#b
6.high levels of assurance 高水平保证 b>'y[P!
7.compilation 编制 @2/xu
8.reliability 可靠性 NU(YllPB
9.relevance 相关性 5K {{o''
10.professional skepticism 职业谨慎 2+}hsGnp
11.objectivity 客观性 m98w0D@Ee
12. professional competence 专业胜任能力 _KAg1Ww
13.Senior/CPA-in-charge 项目经理 f<LRM
14.audit engagement letter 业务约定书 |`Q2K9'4bL
15.recurring audit 连续审计 I`S?2i2H
16.the client 委托人 W3y9>]{x^
17.change CPA 更换注册会计师 }]+k
18.the existing CPA 现任注册会计师 )|`w;F>
19.the successor CPA 后任注册会计师 2SJ|$VsLaE
20.the preceding CPA前任注册会计师 !w{(}n2Wq
21.issue the audit report 出具审计报告 a=AP*adx8
22.expert 专家 6GsB*hW
23.the board of directors 董事会 n7iIY4
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24.knowledge of the entity‘ s business 了解被审计单位情况 gi
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25.assess material misstatement risks评估重大错报风险 ^$~&e :{
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 r(p@{L185
27.a general knowledge of ————- 初步了解―――的情况 j)Y68fKK
28.a more knowledge of—————— 进一步了解的情况 4rH:`494
29.the prior year‘s working papers 以前年度工作底稿 de,4Ms!%
30.minutes of meeting 会议纪要
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31.business risks 经营风险 r@ v&~pL
32.appropriateness 适当性 bxvp
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33.accounting estimate 会计估计 Fg^Z g\X3
34.management representations 管理层声明 3?uah'D5
35.going concern assumption 持续经营假设 p(pL"
36.audit plan 审计计划 /5j]laYK)
37.significant audit areas 重点审计领域 f1
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38.error 错误 `c /mmS
39.fraud舞弊 rk< 3
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40.modified or additional procedures 修改或追加审计程序 mM\jU5P:^
41.misappropriation of assets 侵占资产 %Z{ 7*jtE
42.transactions without substance 虚假交易 W,|JocDq
43.unusual pressures 异常压力 \!s0H_RJY
44.the suspected noncompliance 涉嫌存在违法行为 j[Oh>yG
45.materialiy 重要性 3AcCa>
46.exceed the materiality level 超过重要性水平 /YD2F
47.approach the materiality level 接近重要性水平 ]Aa.=
48.an acceptably low level 可接受水平 SoNT12>
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 U{Moyj
50.misstatements or omissions 错报或漏报 9
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51.aggregate 总计 0%;y'd**Ck
52.subsequent events 期后事项 1wt(pkNk
53.adjust the financial statements 调整财务报表 Gp}}MGk
54.perform additional audit procedures 实施追加的审计程序 OG{vap)
55.audit risk 审计风险 ?f4jqF~Fh
56.detection risk 检查风险 n--w-1
57.inappropriate audit opinion 不适当的审计意见 ,xuA%CF-S
58.material misstatement 重大的错报 YHfk; FI
59.tolerable misstatement 可容忍错报 Or"+d 5
60.the acceptable level of detection risk 可接受的检查风险 BOWR}n!g
61.assessed level of material misstatement risk 重大错报风险的评估水平 >NAg*1
62.simall business 小规模企业 0)E`6s#M
63.accounting system 会计系统 t[HA86X
64.test of control 控制测试 &ngG_y8}&
65.walk-through test 穿行测试 T56%3i
66.communication 沟通 0/,Dy2h
67.flow chart 流程图 Q}kXxud
68.reperformance of internal control 重新执行 w0YV87
69.audit evidence 审计证据 92=huV
70.substantive procedures 实质性程序 @Xl/<S&
71.assertions 认定 B'~CFj0W%=
72.esistence 存在 CINC1Ll_24
73.occurrence 发生 wSIfqf+y
74.completeness 完整性 Is#w=s}2
75.rights and obligations 权利和义务 l@<yC-Xd
76.valuation and allocation 计价和分摊 al{}p
77.cutoff 截止 yvt
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78.accuracy 准确性 K4j2xSGeo
79.classification 分类 [@`Ki
80.inspection 检查
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81.supervision of counting 监盘 ;/)u/[KAv
82.observation 观察 mxkv{;ad
83.confirmation 函证
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84.computation 计算 [zc8f
85.analytical procedures 分析程序 ,B||8W9
86.vouch 核对 m1,yf*U
87.trace 追查 ]n (:X
88.audit sampling 审计抽样 b,o@m
89.error 误差 ^>t
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90.expected error 预期误差 RZ GD5`n
91.population 总体 #xe-Yw1!
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 oV=~Q#v
94.sampling unit 抽样单位 m5KAKpCR,
95.statistical sampling 统计抽样 {>8u/
96.tolerable error 可容忍误差 5#hsy;q;[
97.the risk of under reliance 信赖不足风险 PYJ8\XZ1_N
98.the risk of over reliance 信赖过度风险 :+$/B N:iO
99.the risk of incorrect rejection 误拒风险 x&