1.audit 审计 S7#dyAX8
2.attestation #<Xq\yC51
鉴证 Q4a7g$^
3.credibility "+wkruC
可信赖程度 Di4GaKa/
4.audit of financial statements 财务报表审计 HIvSpO
5.agreed-upon procedures 执行商定程序 3]9Rmx
6.high levels of assurance 高水平保证 H{S+^'5Y.
7.compilation 编制 v-q-CI?B#
8.reliability 可靠性 3/yt
9.relevance 相关性 N mxh zjJ
10.professional skepticism 职业谨慎 4 dLnX3 v
11.objectivity 客观性 8~s0%%{,M
12. professional competence 专业胜任能力 y@1QVt04
13.Senior/CPA-in-charge 项目经理 ]7yx
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14.audit engagement letter 业务约定书 748:*
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15.recurring audit 连续审计 H)"]I3
16.the client 委托人 G +41D
17.change CPA 更换注册会计师 c_M[>#`
18.the existing CPA 现任注册会计师 M"/Jn[
19.the successor CPA 后任注册会计师 H^@Hco>|
20.the preceding CPA前任注册会计师 Yg,b
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21.issue the audit report 出具审计报告 qBh@^GxY),
22.expert 专家 bDJ!Fc/
23.the board of directors 董事会 r `n|fD.
24.knowledge of the entity‘ s business 了解被审计单位情况 -o`K/f}
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25.assess material misstatement risks评估重大错报风险 UntFkoO
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 r=vY-p
27.a general knowledge of ————- 初步了解―――的情况 7
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28.a more knowledge of—————— 进一步了解的情况 wQjYH!u,YZ
29.the prior year‘s working papers 以前年度工作底稿 I}0? d
30.minutes of meeting 会议纪要 ^"54Q^SH
31.business risks 经营风险 8AY;WL:;
32.appropriateness 适当性 5dN>Xjpu
33.accounting estimate 会计估计 5p S$r
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34.management representations 管理层声明 =N{?ll6x7g
35.going concern assumption 持续经营假设 H@$K/
36.audit plan 审计计划 z5(5\j]
37.significant audit areas 重点审计领域 RLF6Bc
38.error 错误 ]BjYUTNm
39.fraud舞弊 .KC V|x;QW
40.modified or additional procedures 修改或追加审计程序 YlGUd~$`"+
41.misappropriation of assets 侵占资产 L8f+uI
42.transactions without substance 虚假交易 ipp`9 9
43.unusual pressures 异常压力 'q |"+;
44.the suspected noncompliance 涉嫌存在违法行为 1hgIR^;[b
45.materialiy 重要性 &oB*gGRw=7
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 mI4GBp
48.an acceptably low level 可接受水平 .S#i/A'x
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 rOt{bh6r
50.misstatements or omissions 错报或漏报 e@0|fB%2
51.aggregate 总计 f77W{T4
52.subsequent events 期后事项 9"+MZ$
53.adjust the financial statements 调整财务报表 %N
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54.perform additional audit procedures 实施追加的审计程序 8Nyz{T[
55.audit risk 审计风险 r0lI&25w
56.detection risk 检查风险 0=6mb]VUi=
57.inappropriate audit opinion 不适当的审计意见 )D6i {I0
58.material misstatement 重大的错报 [7gz?9VyLF
59.tolerable misstatement 可容忍错报 2)|=+DN;
60.the acceptable level of detection risk 可接受的检查风险 |UWIV
61.assessed level of material misstatement risk 重大错报风险的评估水平 C=q&S6/+
62.simall business 小规模企业
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63.accounting system 会计系统 zNrn|(Y%Y
64.test of control 控制测试 d$bO.t5CLh
65.walk-through test 穿行测试 mhhc}dS(H
66.communication 沟通 0[%{YmI{W
67.flow chart 流程图 nA("
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68.reperformance of internal control 重新执行 f~a
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69.audit evidence 审计证据 _rIo
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70.substantive procedures 实质性程序 I5l%X{u"N
71.assertions 认定
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72.esistence 存在 \EoE/2"<
73.occurrence 发生 L%5y@b{AR
74.completeness 完整性 `Kf@<=
75.rights and obligations 权利和义务 $poIWJM c
76.valuation and allocation 计价和分摊 ciml:"nQ
77.cutoff 截止 yGt[Qvx#
78.accuracy 准确性 9v*y&V9/
79.classification 分类 U+B"$yBR
80.inspection 检查 KO#kIM-
81.supervision of counting 监盘 \ 9V_[xD+
82.observation 观察 p qpsa'
83.confirmation 函证 /ZabY
84.computation 计算 Bl6I@w
85.analytical procedures 分析程序 /N*<Fq7w~
86.vouch 核对 Aqf91
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87.trace 追查 db_?da;!`
88.audit sampling 审计抽样 xPUukmG:B
89.error 误差 NdLe|L?c
90.expected error 预期误差 XBCHJj]k
91.population 总体 ;r"r1'a+@
92.sampling risk 抽样风险 4C_1wk('
93.non- sampling risk 非抽样风险 SWI\;:k
94.sampling unit 抽样单位 OQ_<V xz
95.statistical sampling 统计抽样 JB'tc!!*
96.tolerable error 可容忍误差 h'h8Mm
97.the risk of under reliance 信赖不足风险 `V V>AA5
98.the risk of over reliance 信赖过度风险 Khi6z&