1.audit 审计 udM<jY]5p
2.attestation vBAds
鉴证 74hGkf^S
3.credibility zz3Rld!b[
可信赖程度 8?!=/Sc
4.audit of financial statements 财务报表审计 _]H$rf,Rc
5.agreed-upon procedures 执行商定程序 Ol3$!x9
6.high levels of assurance 高水平保证 ykc$B5*
7.compilation 编制 Tq[=&
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8.reliability 可靠性 4tU3+e5h
9.relevance 相关性 H5uW
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10.professional skepticism 职业谨慎 )B.NV<m
11.objectivity 客观性 A$.woE@
12. professional competence 专业胜任能力 '>-
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13.Senior/CPA-in-charge 项目经理 pB;)Hii\
14.audit engagement letter 业务约定书 !fUrDOM0E
15.recurring audit 连续审计 B]~#+rMK
16.the client 委托人 C5m6{Oo+-
17.change CPA 更换注册会计师 #aUe7~
18.the existing CPA 现任注册会计师 91|=D
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19.the successor CPA 后任注册会计师 #!0le:_
20.the preceding CPA前任注册会计师 VXlTA>a }
21.issue the audit report 出具审计报告 X'4e)E3*O
22.expert 专家 OJe#s;oH
23.the board of directors 董事会 RGh`=D/yE
24.knowledge of the entity‘ s business 了解被审计单位情况 #?L%M
25.assess material misstatement risks评估重大错报风险 7JNhCOBB
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 Rda o
27.a general knowledge of ————- 初步了解―――的情况 g-j`Ex%
28.a more knowledge of—————— 进一步了解的情况 FM:ax
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29.the prior year‘s working papers 以前年度工作底稿 9^l_\:4
30.minutes of meeting 会议纪要 7@al)G;~
31.business risks 经营风险 G
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32.appropriateness 适当性 ) '"@L7U
33.accounting estimate 会计估计 m:A7*r[
34.management representations 管理层声明 ,y@`=
35.going concern assumption 持续经营假设 ;=.VKW%U
36.audit plan 审计计划 $[txZN
37.significant audit areas 重点审计领域 xo/[,rR
38.error 错误 `P}T{!P+6
39.fraud舞弊 0p\R@{
40.modified or additional procedures 修改或追加审计程序 NY(c4fzl
41.misappropriation of assets 侵占资产 wZN<Og+;
42.transactions without substance 虚假交易 HI6;=~[
43.unusual pressures 异常压力 4SSq5Ve<
44.the suspected noncompliance 涉嫌存在违法行为 rSDS9Vf(
45.materialiy 重要性 |Z}uN!Jm
46.exceed the materiality level 超过重要性水平 TMZg GUn
47.approach the materiality level 接近重要性水平 mwLp~z%OX
48.an acceptably low level 可接受水平 E8#r<=(m
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 f.,ozL3*
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 A;Rr#q<
52.subsequent events 期后事项 v&oE!s#
53.adjust the financial statements 调整财务报表 pJ[7m
54.perform additional audit procedures 实施追加的审计程序 '}h[*IB}5
55.audit risk 审计风险 7Fb |~In<Z
56.detection risk 检查风险 6-C9[[g<
57.inappropriate audit opinion 不适当的审计意见 zn|~{9>y
58.material misstatement 重大的错报 vy\;#X!
59.tolerable misstatement 可容忍错报 y)
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60.the acceptable level of detection risk 可接受的检查风险 Rg~ ~[6G>
61.assessed level of material misstatement risk 重大错报风险的评估水平 =BO} hk
62.simall business 小规模企业 &z;F'>"
63.accounting system 会计系统 is_`UD
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64.test of control 控制测试 }l{r9ti
65.walk-through test 穿行测试 Z7?C^m
66.communication 沟通 U{n< n8
67.flow chart 流程图 H@Dj$U
68.reperformance of internal control 重新执行 tj@IrwC^e"
69.audit evidence 审计证据 <EKDP>,~
70.substantive procedures 实质性程序 (5S(CYls
71.assertions 认定 .lm^ +1}r
72.esistence 存在 @4dB$QF`&
73.occurrence 发生 )u~LzE]{_
74.completeness 完整性 X&EcQ
75.rights and obligations 权利和义务 [|<2BQX
76.valuation and allocation 计价和分摊 I8
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77.cutoff 截止 ':6!f
78.accuracy 准确性 N9IBw',
79.classification 分类 `iuo([E d
80.inspection 检查 Yy]^_,r
81.supervision of counting 监盘 {X$8yy2zC5
82.observation 观察 8d.5D&
83.confirmation 函证 j<w";I&Diz
84.computation 计算 G3vKA&KZ
85.analytical procedures 分析程序 s\g"~2+
86.vouch 核对 Enr8"+.(
87.trace 追查
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88.audit sampling 审计抽样 F/;uN5{o
89.error 误差 bm9@A]yP
90.expected error 预期误差 v#i,pBj
91.population 总体 dX|(n.}
92.sampling risk 抽样风险 'P(
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93.non- sampling risk 非抽样风险 d7Lna^
94.sampling unit 抽样单位 a!YpSFr
95.statistical sampling 统计抽样 b#cXn4<