1.audit 审计 ;Wa4d`K
2.attestation Ca]+*Eb9z{
鉴证 E5D5
3.credibility L>~wcoB
可信赖程度 1!,xB]v1Ri
4.audit of financial statements 财务报表审计 t]|WRQvy8
5.agreed-upon procedures 执行商定程序 !|hxr#q=4
6.high levels of assurance 高水平保证 [5
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7.compilation 编制 7%C6hEP/*W
8.reliability 可靠性 H79XP. TtE
9.relevance 相关性 n?vw|'(}
10.professional skepticism 职业谨慎 QR<z%4
11.objectivity 客观性 S(kj"t*3
12. professional competence 专业胜任能力 C8qA+dri
13.Senior/CPA-in-charge 项目经理 Kh<xQ:eMy
14.audit engagement letter 业务约定书 }%_h|N
15.recurring audit 连续审计 h#Cq-^D#~
16.the client 委托人 CL{R.OA
17.change CPA 更换注册会计师 qgd#BJ=
18.the existing CPA 现任注册会计师 W]kh?+SZ
19.the successor CPA 后任注册会计师 8&g|iG
20.the preceding CPA前任注册会计师 tZlz0BY!
21.issue the audit report 出具审计报告 H)&6I33`
22.expert 专家 %?K1X^52d
23.the board of directors 董事会 o7"2"(
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24.knowledge of the entity‘ s business 了解被审计单位情况 fZU#%b6G
25.assess material misstatement risks评估重大错报风险 @/i;/$\
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 IXYSZ)z
27.a general knowledge of ————- 初步了解―――的情况 ea-NqdGs;m
28.a more knowledge of—————— 进一步了解的情况 BX :77?9,+
29.the prior year‘s working papers 以前年度工作底稿 Kbjt CI7
30.minutes of meeting 会议纪要 <k)@PAV
31.business risks 经营风险 M`!\$D
32.appropriateness 适当性 LB}y,-vX>
33.accounting estimate 会计估计 B. Rc s
34.management representations 管理层声明 Mf)0Y~_:R#
35.going concern assumption 持续经营假设 ("(:wYR%
36.audit plan 审计计划 |_V i8Ly
37.significant audit areas 重点审计领域 x
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38.error 错误 'f0*~Wq|
39.fraud舞弊 44T>Yp09
40.modified or additional procedures 修改或追加审计程序 C%8nr8po
41.misappropriation of assets 侵占资产 pp{Za@j
42.transactions without substance 虚假交易 ~e,k71
43.unusual pressures 异常压力 '`g#Zo
44.the suspected noncompliance 涉嫌存在违法行为 ?3bUE\p
45.materialiy 重要性 1<#J[$V
46.exceed the materiality level 超过重要性水平 u4QPO:,a4
47.approach the materiality level 接近重要性水平 4naL2 Y!
48.an acceptably low level 可接受水平 q{/>hvl
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 /Po't(-x
50.misstatements or omissions 错报或漏报 ,H!E :k
51.aggregate 总计 w'[lIEP 2$
52.subsequent events 期后事项 -QR&]U+
53.adjust the financial statements 调整财务报表 8
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54.perform additional audit procedures 实施追加的审计程序 g3~e#vdz
55.audit risk 审计风险 :G$f)NMK
56.detection risk 检查风险 O>e2MT|#k
57.inappropriate audit opinion 不适当的审计意见 [4uTp[U!r
58.material misstatement 重大的错报 lA[BV7.=7
59.tolerable misstatement 可容忍错报 ,-7w\%*
60.the acceptable level of detection risk 可接受的检查风险
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61.assessed level of material misstatement risk 重大错报风险的评估水平 `I+G7KK
62.simall business 小规模企业 h=6Zvf<x
63.accounting system 会计系统 p9w<|ZQ]:
64.test of control 控制测试 ud]O'@G<
65.walk-through test 穿行测试 ,f0|eu>
66.communication 沟通 R$(FrbC
67.flow chart 流程图 "N'tmzifh
68.reperformance of internal control 重新执行 g:0-`,[
69.audit evidence 审计证据 hES_JbX}]
70.substantive procedures 实质性程序 rlSar$
71.assertions 认定 {@K>oaZ
72.esistence 存在 ((i%h^tGa;
73.occurrence 发生 le%&r