1.audit 审计 #D/*<:q5
2.attestation xu_,0ZT]{
鉴证 ]/kpEx
3.credibility D
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可信赖程度 04jvrde8-O
4.audit of financial statements 财务报表审计 /q+;!EM
5.agreed-upon procedures 执行商定程序 0Dna+V/jI
6.high levels of assurance 高水平保证
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7.compilation 编制 2mnAL#
8.reliability 可靠性 'UU
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9.relevance 相关性 En1LGi4#
10.professional skepticism 职业谨慎 W^H3 =hZ
11.objectivity 客观性 t))MZw&@
12. professional competence 专业胜任能力 (5 @H
13.Senior/CPA-in-charge 项目经理 j{YYG|
14.audit engagement letter 业务约定书 |dqHpogh
15.recurring audit 连续审计 ,5"(m?[m
16.the client 委托人 :^WF%X
17.change CPA 更换注册会计师 Lj(cCtb)
18.the existing CPA 现任注册会计师 m)} 01N4
19.the successor CPA 后任注册会计师 "5Y6.$Cuf!
20.the preceding CPA前任注册会计师 C<AW)|r_
21.issue the audit report 出具审计报告 %2T
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22.expert 专家 |bz%SB
23.the board of directors 董事会 r":anR( ;
24.knowledge of the entity‘ s business 了解被审计单位情况 C= V2Y_j
25.assess material misstatement risks评估重大错报风险 Fu_I0z
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 oR&z,%0wMK
27.a general knowledge of ————- 初步了解―――的情况 VO8rd>b4
28.a more knowledge of—————— 进一步了解的情况 \$ipnQ
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29.the prior year‘s working papers 以前年度工作底稿 R__:~uv,
30.minutes of meeting 会议纪要 l@Vv%w9H
31.business risks 经营风险 7n6g;8xE
32.appropriateness 适当性 Hl0"
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33.accounting estimate 会计估计 <M@-|K"Eb
34.management representations 管理层声明 m9oOH5@K~
35.going concern assumption 持续经营假设 c%C6d97q
36.audit plan 审计计划 29,ET}~
37.significant audit areas 重点审计领域 [K.1 X=O}
38.error 错误 >4jE[$p]"
39.fraud舞弊 N=B
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40.modified or additional procedures 修改或追加审计程序 3{$7tck,
41.misappropriation of assets 侵占资产 M/quswn1
42.transactions without substance 虚假交易 @wgd
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43.unusual pressures 异常压力 )^ Y+Vn
44.the suspected noncompliance 涉嫌存在违法行为 B6Kl_~gT
45.materialiy 重要性 g w([08
46.exceed the materiality level 超过重要性水平 +ODua@ULFB
47.approach the materiality level 接近重要性水平 'ZW(Hjrd
48.an acceptably low level 可接受水平
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 h9)fXW
50.misstatements or omissions 错报或漏报 W~'x
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51.aggregate 总计 qK a}O*
52.subsequent events 期后事项 &7
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53.adjust the financial statements 调整财务报表 m4 (pMrJ
54.perform additional audit procedures 实施追加的审计程序 *z?Uh$I4
55.audit risk 审计风险 gHLI>ew*QR
56.detection risk 检查风险 V_gl#e#
57.inappropriate audit opinion 不适当的审计意见 kun/KY
58.material misstatement 重大的错报 FAEF
59.tolerable misstatement 可容忍错报 %hsCB
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60.the acceptable level of detection risk 可接受的检查风险 ?`piie9V
61.assessed level of material misstatement risk 重大错报风险的评估水平 z6iKIw
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62.simall business 小规模企业 2+g
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63.accounting system 会计系统 HE,L8
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64.test of control 控制测试 [j+:2@
65.walk-through test 穿行测试 T
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66.communication 沟通 WFOJg&
67.flow chart 流程图 dT|f<E/P
68.reperformance of internal control 重新执行 wQ/* f9
69.audit evidence 审计证据 T;/GHC`{Y
70.substantive procedures 实质性程序 P C_!
71.assertions 认定 -`~qmRpqY
72.esistence 存在 %xg+UW
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73.occurrence 发生 Y[6T7eZ0g
74.completeness 完整性 B$_4ul\)
75.rights and obligations 权利和义务 JpC'(N
76.valuation and allocation 计价和分摊 [s>3xWZ+a
77.cutoff 截止 w(Z ?j%b
78.accuracy 准确性 4k;FZo]S
79.classification 分类 m1X7zU Cy
80.inspection 检查 [tpiU'/Zl
81.supervision of counting 监盘 KS$t
82.observation 观察 zFq%[ X
83.confirmation 函证 :
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84.computation 计算 8wsU`40=Q
85.analytical procedures 分析程序 qH}8TC
86.vouch 核对 <