1.audit 审计 d>gQgQ;g
2.attestation A^c
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鉴证 M
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3.credibility .[r1Qz7G
可信赖程度 4|&_i)S-Y
4.audit of financial statements 财务报表审计 cG"wj$'w
5.agreed-upon procedures 执行商定程序 b_&:tE--]
6.high levels of assurance 高水平保证 ?[]jJ
7.compilation 编制 0.\}D:x(z
8.reliability 可靠性 ]GT+UX
9.relevance 相关性 .sjv"D"
10.professional skepticism 职业谨慎 {[4.<|26
11.objectivity 客观性 "!Qi$ ]
12. professional competence 专业胜任能力 EK.n
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13.Senior/CPA-in-charge 项目经理 I5*<J n
14.audit engagement letter 业务约定书 $."DOZQ3U
15.recurring audit 连续审计 XRmE
16.the client 委托人 V%(T#_E/6
17.change CPA 更换注册会计师 mlYkn
18.the existing CPA 现任注册会计师 B)*1[Jf{4
19.the successor CPA 后任注册会计师 }hE!0q~MfM
20.the preceding CPA前任注册会计师 OI_Px3)
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21.issue the audit report 出具审计报告 c|@OD3w2lM
22.expert 专家 :N!s@6
23.the board of directors 董事会 cA+T-A]
24.knowledge of the entity‘ s business 了解被审计单位情况 SP\s{,'F-b
25.assess material misstatement risks评估重大错报风险 $O&N
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 N1}r%!jk/
27.a general knowledge of ————- 初步了解―――的情况 foUBMl
28.a more knowledge of—————— 进一步了解的情况 ? o&goiM
29.the prior year‘s working papers 以前年度工作底稿 "Lyb4# M
30.minutes of meeting 会议纪要 p"7]zq]'
31.business risks 经营风险 xS(VgP&YGO
32.appropriateness 适当性 194n
33.accounting estimate 会计估计 s{OV-H
34.management representations 管理层声明 *~~J1.ja>
35.going concern assumption 持续经营假设 K8/jfm
36.audit plan 审计计划 L#?m
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37.significant audit areas 重点审计领域 k]A=Q
38.error 错误 3&I3ViAH
39.fraud舞弊 T_qM@/f
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 6"[J[7up
42.transactions without substance 虚假交易 *kTj,&x[
43.unusual pressures 异常压力 .+mP#<mAg
44.the suspected noncompliance 涉嫌存在违法行为 k0&FUO
45.materialiy 重要性 uaYI3w@^
46.exceed the materiality level 超过重要性水平 DJ0jtv6nQ-
47.approach the materiality level 接近重要性水平 iMv):1p>8
48.an acceptably low level 可接受水平 V$wbm z
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
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50.misstatements or omissions 错报或漏报 /oZvm
51.aggregate 总计 Em4'b1mDX%
52.subsequent events 期后事项 Pc`)D:/}R
53.adjust the financial statements 调整财务报表 $> ;|
54.perform additional audit procedures 实施追加的审计程序 m7`S@qG
55.audit risk 审计风险 Ga+Cb2$
56.detection risk 检查风险 !u:Fn)j
57.inappropriate audit opinion 不适当的审计意见 qo}yEl1
58.material misstatement 重大的错报 BUdO:fr
59.tolerable misstatement 可容忍错报 q6hH]Q>w*
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 V
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62.simall business 小规模企业 n^rbc;}
63.accounting system 会计系统 L8
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64.test of control 控制测试 @NiLKcL#
65.walk-through test 穿行测试 *%\Xw*\0
66.communication 沟通 %__ @G_M
67.flow chart 流程图 _>)@6srC
68.reperformance of internal control 重新执行 Bp5%&T k
69.audit evidence 审计证据 #V)l>
70.substantive procedures 实质性程序 A
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71.assertions 认定 |z8_]o+|r1
72.esistence 存在 H]*B5Jv~
73.occurrence 发生 "$b{EYq6
74.completeness 完整性 1;+77<