1.audit 审计 GB>T3l"
2.attestation 6^FUuj.
鉴证 APU~y5vG (
3.credibility SL_JA
可信赖程度 "\M3||.!
4.audit of financial statements 财务报表审计 rKl
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 'o7V6KG
7.compilation 编制 NI C.c3
8.reliability 可靠性 %*Yb
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9.relevance 相关性 0_t9;;y :
10.professional skepticism 职业谨慎 mk6>}z*
11.objectivity 客观性 u0$}VO5/a
12. professional competence 专业胜任能力 "<"s&ws;k
13.Senior/CPA-in-charge 项目经理 2 ,.8oa(
14.audit engagement letter 业务约定书 j"&Oa&SH
15.recurring audit 连续审计 7qdB
16.the client 委托人 3p'(E\VJ
17.change CPA 更换注册会计师 B""=&(Yu
18.the existing CPA 现任注册会计师 W@~a#~1O
19.the successor CPA 后任注册会计师 V<d`
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20.the preceding CPA前任注册会计师 nNRc@9Lt
21.issue the audit report 出具审计报告 kQrby\F(<
22.expert 专家
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23.the board of directors 董事会 vnX~OVz2
24.knowledge of the entity‘ s business 了解被审计单位情况 5g 2:o^
25.assess material misstatement risks评估重大错报风险
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 G52z5-=v
27.a general knowledge of ————- 初步了解―――的情况 Wa%p+(\<uB
28.a more knowledge of—————— 进一步了解的情况 -?ebkHe
29.the prior year‘s working papers 以前年度工作底稿 6{ pg^K
30.minutes of meeting 会议纪要 Pa ^_s
31.business risks 经营风险 >~T2MlRux
32.appropriateness 适当性 m\K1Ex
33.accounting estimate 会计估计 >
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34.management representations 管理层声明 :/;;|lGw
35.going concern assumption 持续经营假设 z~;@Mo"*f
36.audit plan 审计计划 o7yvXrpG(U
37.significant audit areas 重点审计领域 ; VQ:\fG
38.error 错误 ~vfPsaRh
39.fraud舞弊 N$cAX^~
40.modified or additional procedures 修改或追加审计程序 N2C f(
41.misappropriation of assets 侵占资产 ]yas]5H
42.transactions without substance 虚假交易 I&5cUj{GX-
43.unusual pressures 异常压力 {.r9l
44.the suspected noncompliance 涉嫌存在违法行为 UR[UZ4G
45.materialiy 重要性 U2(mWQ[mO
46.exceed the materiality level 超过重要性水平 }`uq:y
47.approach the materiality level 接近重要性水平 z@xkE ,j>
48.an acceptably low level 可接受水平 RP6hw|
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 qnw8#!%I
50.misstatements or omissions 错报或漏报 ' h|d-p\`9
51.aggregate 总计 wgZ6|)!0
52.subsequent events 期后事项 &"X1w $
53.adjust the financial statements 调整财务报表 p%e
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54.perform additional audit procedures 实施追加的审计程序 4TaHS!9
55.audit risk 审计风险 6H|&HV(!R
56.detection risk 检查风险 l D]?9K29
57.inappropriate audit opinion 不适当的审计意见 ;oRgg'k<
58.material misstatement 重大的错报 >+*lG>!z
59.tolerable misstatement 可容忍错报 - 4S4I
60.the acceptable level of detection risk 可接受的检查风险 IVG77+O# }
61.assessed level of material misstatement risk 重大错报风险的评估水平 M =GF@C;b
62.simall business 小规模企业 e`%<D[-
63.accounting system 会计系统 alZ83^YN'
64.test of control 控制测试 6yMaW
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65.walk-through test 穿行测试 BNbz{tbX"
66.communication 沟通 0JLQ.%_
67.flow chart 流程图 *BQy$dfE
68.reperformance of internal control 重新执行 Q_|Lv&
69.audit evidence 审计证据 E}|IU Pm
70.substantive procedures 实质性程序 R
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71.assertions 认定 R%;dt<Dh
72.esistence 存在 k
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73.occurrence 发生 x c$jG?83#
74.completeness 完整性 X1%_a.=VF
75.rights and obligations 权利和义务 [3(lk_t
76.valuation and allocation 计价和分摊 'tq4-11xB
77.cutoff 截止 6$p6dmV|
78.accuracy 准确性 iKgH
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79.classification 分类 ?/Z5%?6
80.inspection 检查 'k9 1;T[
81.supervision of counting 监盘 Qx77%L4
82.observation 观察 <7J\8JR&=
83.confirmation 函证 [L>AU;
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84.computation 计算 lf2(h4[1R
85.analytical procedures 分析程序 -2y>X`1Y
86.vouch 核对 4NmLbM&C8
87.trace 追查 ]Hrw$\Ky
88.audit sampling 审计抽样
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