1.audit 审计 e` QniTkT
2.attestation S /kM#
鉴证 %wDE+&M
3.credibility U{JD\G8m
可信赖程度 b:M1P&R
4.audit of financial statements 财务报表审计 <0w"$.K#3
5.agreed-upon procedures 执行商定程序 +}.~"
6.high levels of assurance 高水平保证 w1&\heSQ
7.compilation 编制 +&*D7A>~p
8.reliability 可靠性 0'QX*xfa>
9.relevance 相关性 F+m%PVW:
10.professional skepticism 职业谨慎 C+m%_6<
11.objectivity 客观性 _&wrA3@/L
12. professional competence 专业胜任能力 V 4`
13.Senior/CPA-in-charge 项目经理 `k.Tfdu)K
14.audit engagement letter 业务约定书 /FthT
15.recurring audit 连续审计 +QZ}c@'r
16.the client 委托人 ^vHh*Ub
17.change CPA 更换注册会计师 %6%~`((4
18.the existing CPA 现任注册会计师 )-s9CWJv
19.the successor CPA 后任注册会计师 d$H
20.the preceding CPA前任注册会计师 lA/.4"nN
21.issue the audit report 出具审计报告 F{*h~7D-|
22.expert 专家 ..K@'*u
23.the board of directors 董事会 fFNscY<4w
24.knowledge of the entity‘ s business 了解被审计单位情况 \}n\cUy-
25.assess material misstatement risks评估重大错报风险 k',#T932x1
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 #lY_
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27.a general knowledge of ————- 初步了解―――的情况 {O=PVW2S
28.a more knowledge of—————— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 TlEd#XQgf&
30.minutes of meeting 会议纪要 KL<,avC/
31.business risks 经营风险 J85S'cwZZ
32.appropriateness 适当性 [KMNMg
33.accounting estimate 会计估计 P{K;vEp
34.management representations 管理层声明 ~z kzuh
35.going concern assumption 持续经营假设 j6: jN-z
36.audit plan 审计计划 $VxKv7:
37.significant audit areas 重点审计领域 B" 0a5-pkr
38.error 错误 Mgp+#w+,
39.fraud舞弊 }`~n$OVx
40.modified or additional procedures 修改或追加审计程序 Ht"?ajW{
41.misappropriation of assets 侵占资产 E Xxv
42.transactions without substance 虚假交易 qN"Q3mU^h*
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 YZk.{#^ c
45.materialiy 重要性 j2RdBoCt
46.exceed the materiality level 超过重要性水平 Ab
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47.approach the materiality level 接近重要性水平 `PUGg[Zx^
48.an acceptably low level 可接受水平 rQD^O4j R
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 PWBcK_4i%
50.misstatements or omissions 错报或漏报 M-8
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51.aggregate 总计 *6bO2LO"
52.subsequent events 期后事项 vk4Q2P
53.adjust the financial statements 调整财务报表 X5tx(}j
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 SaIY-PC
56.detection risk 检查风险 `*ALb|4ilG
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 [Qqomm.[\w
59.tolerable misstatement 可容忍错报 7tP%tp
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60.the acceptable level of detection risk 可接受的检查风险 vB%os Qm
61.assessed level of material misstatement risk 重大错报风险的评估水平 agkGUK/
62.simall business 小规模企业 kW7$Gw]-
63.accounting system 会计系统 <Ej`zGhWz
64.test of control 控制测试 2}n7f7[/b
65.walk-through test 穿行测试 4Ql9V
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66.communication 沟通 ij,Rq`}l
67.flow chart 流程图 U38~m}c
68.reperformance of internal control 重新执行 ^D76_'{
69.audit evidence 审计证据 c`@";+|r
70.substantive procedures 实质性程序 ?2%;VKN4
71.assertions 认定 7Fx0#cS"\
72.esistence 存在 FuM:~j
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73.occurrence 发生 ek"Uq RY
74.completeness 完整性 iax0V
75.rights and obligations 权利和义务 Sh2BU3
76.valuation and allocation 计价和分摊 h343$,))u
77.cutoff 截止
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