1.audit 审计 `i.BB jx`
2.attestation %K6veB{M
鉴证 6'^_
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3.credibility m5K?oV@n
可信赖程度 cOV j
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4.audit of financial statements 财务报表审计 g
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5.agreed-upon procedures 执行商定程序 Q:-T'xk@
6.high levels of assurance 高水平保证 m
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7.compilation 编制 C[J9 =!t
8.reliability 可靠性 pY31qhoZ.
9.relevance 相关性 :zY4phR
10.professional skepticism 职业谨慎 &6eo;8
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11.objectivity 客观性 19E(Hsz
12. professional competence 专业胜任能力 (GJtTp~2C4
13.Senior/CPA-in-charge 项目经理 9\Ii$Mp
14.audit engagement letter 业务约定书 @{Rb]d?&F?
15.recurring audit 连续审计 q$:1Xkl
16.the client 委托人 .j
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17.change CPA 更换注册会计师 Nk'<*;e
18.the existing CPA 现任注册会计师 ,'8%'xit
19.the successor CPA 后任注册会计师 %_(vSpk
20.the preceding CPA前任注册会计师 aI=p_+.h
21.issue the audit report 出具审计报告 .5|[gBK
22.expert 专家 ;uBGB
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23.the board of directors 董事会 6S`_L
24.knowledge of the entity‘ s business 了解被审计单位情况 )|~K&qn`
25.assess material misstatement risks评估重大错报风险 on_h'?2
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 nWd!ovd
27.a general knowledge of ————- 初步了解―――的情况 ?P
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28.a more knowledge of—————— 进一步了解的情况 7^gO>2~
29.the prior year‘s working papers 以前年度工作底稿 69c4bT:b"
30.minutes of meeting 会议纪要 yE:y[k0E
31.business risks 经营风险 @{/)k%U
32.appropriateness 适当性 [\8rh^LFi
33.accounting estimate 会计估计 m
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34.management representations 管理层声明 H$`U]
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35.going concern assumption 持续经营假设 *:%&z?<Fw
36.audit plan 审计计划 S\GWMB!oF
37.significant audit areas 重点审计领域 };Q}C0E
38.error 错误 csP4Oq\g[
39.fraud舞弊 Mu3G/|t(
40.modified or additional procedures 修改或追加审计程序 K=gg <E<
41.misappropriation of assets 侵占资产 |Z:yd}d
42.transactions without substance 虚假交易 0L}`fYf
43.unusual pressures 异常压力 { DYY9MG8
44.the suspected noncompliance 涉嫌存在违法行为 C[7!pd
45.materialiy 重要性 8zK#./0\
46.exceed the materiality level 超过重要性水平 _XZ
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47.approach the materiality level 接近重要性水平 #Vk?
48.an acceptably low level 可接受水平 Rhc:szDU
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 "Bd-h|J
50.misstatements or omissions 错报或漏报 E !kN h
51.aggregate 总计 iw )gNQ%z4
52.subsequent events 期后事项 2S8;=x}/
53.adjust the financial statements 调整财务报表 ,DFN:uf=l
54.perform additional audit procedures 实施追加的审计程序 Vn#}f=u\
55.audit risk 审计风险 !tq]kKJ3:
56.detection risk 检查风险 iv*RE9?^
57.inappropriate audit opinion 不适当的审计意见 EyK!'9~a
58.material misstatement 重大的错报 gj^)T_E_
59.tolerable misstatement 可容忍错报 fG\"p
60.the acceptable level of detection risk 可接受的检查风险 xlv(PVdn
61.assessed level of material misstatement risk 重大错报风险的评估水平 )1At/ mr
62.simall business 小规模企业 U$y
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63.accounting system 会计系统 72l:[5ccR
64.test of control 控制测试 7Z>vQ f B
65.walk-through test 穿行测试 >Na. C(DZ
66.communication 沟通 [UwQi!^-O
67.flow chart 流程图 Tvv>9g
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68.reperformance of internal control 重新执行 ffP]U4
69.audit evidence 审计证据 ]
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70.substantive procedures 实质性程序 gC$_yd6m
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71.assertions 认定 ?mNB:-Q
72.esistence 存在 ag'hHFV
73.occurrence 发生 DOWWG!mx
74.completeness 完整性 +$C9@CZM9
75.rights and obligations 权利和义务 &eMd^l}:#
76.valuation and allocation 计价和分摊 , Q0Y} )
77.cutoff 截止 e66Ag}Sw|
78.accuracy 准确性 -6)n QN
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79.classification 分类 4)iP%%JH
80.inspection 检查 g 4+K"Q/M
81.supervision of counting 监盘 Ta[2uv>
82.observation 观察 0moA mfc
83.confirmation 函证 q^xG%YdPz+
84.computation 计算 z</C)ObL
85.analytical procedures 分析程序 EV6R[2kl
86.vouch 核对 C@a I*+@-"
87.trace 追查 'xS@cFo(
88.audit sampling 审计抽样 0MRWx%CR
89.error 误差 1uw1(iL+
90.expected error 预期误差 `,AOxJ:$
91.population 总体 i$kB6B#==
92.sampling risk 抽样风险 gdIk%m4
93.non- sampling risk 非抽样风险 ?)9L($VVD
94.sampling unit 抽样单位 / =9Y(v
95.statistical sampling 统计抽样 \PS]c9@,rc
96.tolerable error 可容忍误差 j \rGU){
97.the risk of under reliance 信赖不足风险 !SuflGx,q
98.the risk of over reliance 信赖过度风险 j&