1.audit 审计 YPY'[j(p`n
2.attestation q
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鉴证 hz8Z)xjJ V
3.credibility lh?TEQ
可信赖程度 oA1d8*i^E
4.audit of financial statements 财务报表审计 a' pJg<
5.agreed-upon procedures 执行商定程序 \X?GzQkr
6.high levels of assurance 高水平保证 HLni
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7.compilation 编制 }1
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8.reliability 可靠性 82bOiN15
9.relevance 相关性 m{)F9F
10.professional skepticism 职业谨慎 9 yE
11.objectivity 客观性 (GNY::3
12. professional competence 专业胜任能力 b jq1",
13.Senior/CPA-in-charge 项目经理 VP<_~OLc
14.audit engagement letter 业务约定书 STxreW1
15.recurring audit 连续审计 :)9^T<
16.the client 委托人 F;&a=R!.
17.change CPA 更换注册会计师 H!+T2<F9R
18.the existing CPA 现任注册会计师 t LzX L*
19.the successor CPA 后任注册会计师 DE^ @b+6
20.the preceding CPA前任注册会计师 ZTwCFn
21.issue the audit report 出具审计报告 lN-[2vT<
22.expert 专家 %`~?w'
23.the board of directors 董事会 [$D4U@mRp
24.knowledge of the entity‘ s business 了解被审计单位情况 -'9sn/
25.assess material misstatement risks评估重大错报风险 QE8aYPSFf
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 MiX*PqNTM
27.a general knowledge of ————- 初步了解―――的情况 ys3&$G
28.a more knowledge of—————— 进一步了解的情况 9W[ ~c"Ku
29.the prior year‘s working papers 以前年度工作底稿 wv eej@zs
30.minutes of meeting 会议纪要 FojsI<
31.business risks 经营风险 -brn&1oJ
32.appropriateness 适当性 )Z2l*fV
33.accounting estimate 会计估计 =n}+p>\s
34.management representations 管理层声明 d&'}~C`~k
35.going concern assumption 持续经营假设 zeZ}P>C
36.audit plan 审计计划 !PFc)
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37.significant audit areas 重点审计领域 u\JYxNj1
38.error 错误 ?oc#$fcQ~
39.fraud舞弊 9z:P#=Q:
40.modified or additional procedures 修改或追加审计程序 iw$n*1M
41.misappropriation of assets 侵占资产 :]viLw\&g
42.transactions without substance 虚假交易 (Es0n$Xb
43.unusual pressures 异常压力 kdX]Afyj
44.the suspected noncompliance 涉嫌存在违法行为 QE.a2
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45.materialiy 重要性 m'Thm{Y,?n
46.exceed the materiality level 超过重要性水平 TZ]D6.mD
47.approach the materiality level 接近重要性水平 @AgV7#
48.an acceptably low level 可接受水平 Vf'r6Rf
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 3%JPJuNVw
50.misstatements or omissions 错报或漏报 X R =^zp?
51.aggregate 总计 wV9[Jl\Z
52.subsequent events 期后事项 lAM"l)Ij
53.adjust the financial statements 调整财务报表 B tZycI
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 oA _,jsD4
56.detection risk 检查风险 42Gv]X
57.inappropriate audit opinion 不适当的审计意见 B[]v[q<
58.material misstatement 重大的错报 )i;o\UU
59.tolerable misstatement 可容忍错报 /kAu&}
60.the acceptable level of detection risk 可接受的检查风险 $YmD;
61.assessed level of material misstatement risk 重大错报风险的评估水平 YXR%{GUP[
62.simall business 小规模企业 %Tn0r|K
63.accounting system 会计系统 },2mIit(
64.test of control 控制测试 jtMN )TM
65.walk-through test 穿行测试 5jpb`Axj#
66.communication 沟通 !i|]OnJY
67.flow chart 流程图 !1:364
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 d@:4se-q+
70.substantive procedures 实质性程序 "0lC:Wu]
71.assertions 认定 xlqh,?'>W
72.esistence 存在
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73.occurrence 发生 QzwA*\G
74.completeness 完整性 bGl5=`
75.rights and obligations 权利和义务 y8$TU;
76.valuation and allocation 计价和分摊 pM
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77.cutoff 截止 LV:`siK
78.accuracy 准确性 6%K,3R-d
79.classification 分类 H!D?;X
80.inspection 检查 eQ}o;vJ
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81.supervision of counting 监盘 ]yxRaW9f
82.observation 观察 $_6DvJ0
83.confirmation 函证 -m&