1.audit 审计 E{[c8l2B
2.attestation O8(;=exA
鉴证 o7i/~JkTP
3.credibility %*wJODtB|
可信赖程度 9$c0<~B\
4.audit of financial statements 财务报表审计 @C k6s
5.agreed-upon procedures 执行商定程序 *91iFeKj=
6.high levels of assurance 高水平保证 FbO-K-
7.compilation 编制 {+r
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8.reliability 可靠性 \$}xt`6p
9.relevance 相关性 bo
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10.professional skepticism 职业谨慎 eS8tsI
11.objectivity 客观性 VT96ph
12. professional competence 专业胜任能力 b#(SDNo6
13.Senior/CPA-in-charge 项目经理 RIJ+]uir4
14.audit engagement letter 业务约定书 f50qA;
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15.recurring audit 连续审计 PX65Z|~>_
16.the client 委托人 [X ]\^
17.change CPA 更换注册会计师 Wp/!;
18.the existing CPA 现任注册会计师 )HNbWGu
19.the successor CPA 后任注册会计师 */sVuD^b`
20.the preceding CPA前任注册会计师 O+%Y1=S[WQ
21.issue the audit report 出具审计报告 gV1&b
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22.expert 专家 lEIX,amwa
23.the board of directors 董事会 kbJ/7
24.knowledge of the entity‘ s business 了解被审计单位情况 _6Wz1.]n
25.assess material misstatement risks评估重大错报风险 jhjGDF
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 K++pH~o
27.a general knowledge of ————- 初步了解―――的情况 WCA`34(
28.a more knowledge of—————— 进一步了解的情况 %_;q<@9)
29.the prior year‘s working papers 以前年度工作底稿 IzF7W?k
30.minutes of meeting 会议纪要 UeV2`zIg`
31.business risks 经营风险 [7q~rcf,Z
32.appropriateness 适当性 ^crk8O@Fw
33.accounting estimate 会计估计 VJJGTkm
34.management representations 管理层声明 I~H:-"2
35.going concern assumption 持续经营假设 >gM|:FG
36.audit plan 审计计划 EgM.wQHR]
37.significant audit areas 重点审计领域 "5C)
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38.error 错误 ;Xg6'yxJ
39.fraud舞弊 wUHuykF
40.modified or additional procedures 修改或追加审计程序 5|f[evQj<S
41.misappropriation of assets 侵占资产 e.hHpjWi?Z
42.transactions without substance 虚假交易 uNZJNrV%
43.unusual pressures 异常压力 #~*fZ|sq+3
44.the suspected noncompliance 涉嫌存在违法行为 uy)iB'st&
45.materialiy 重要性 RE Dh`Wd
46.exceed the materiality level 超过重要性水平 3GUO
47.approach the materiality level 接近重要性水平 AX}l~
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48.an acceptably low level 可接受水平 y;<^[
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 28JWQ%-
50.misstatements or omissions 错报或漏报 |C?<!6.QmV
51.aggregate 总计 km,}7^?F0r
52.subsequent events 期后事项 CT+pkNC
53.adjust the financial statements 调整财务报表 dy N`9
54.perform additional audit procedures 实施追加的审计程序 2c@4<kyfP
55.audit risk 审计风险 "]>JtK
56.detection risk 检查风险 VFz(U)._
57.inappropriate audit opinion 不适当的审计意见 #X'!wr|-
58.material misstatement 重大的错报 kKAK;JQ
59.tolerable misstatement 可容忍错报 ,pE{N&p9
60.the acceptable level of detection risk 可接受的检查风险 Ug*:o d
61.assessed level of material misstatement risk 重大错报风险的评估水平 LL|$M;S
62.simall business 小规模企业 +RQl
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63.accounting system 会计系统 h~{TCK+I
64.test of control 控制测试 S~0 mY}
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65.walk-through test 穿行测试 W4Rs9NA}
66.communication 沟通 pE@Q
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67.flow chart 流程图 +:pjQ1LsJ
68.reperformance of internal control 重新执行 ^d Fdw\
69.audit evidence 审计证据 !:t}8
70.substantive procedures 实质性程序 +!Q <gWb
71.assertions 认定 m-S4"!bl
72.esistence 存在 f?kA,!
73.occurrence 发生 sYM3&ikyHI
74.completeness 完整性 "f/lm 2<
75.rights and obligations 权利和义务 YA9Xe+g
76.valuation and allocation 计价和分摊 fvK):eCo
77.cutoff 截止 }D/0&