1.audit 审计 UgF) J
2.attestation O\|C,Epm
鉴证 Y|hzF:ll
3.credibility *6 I =o
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4.audit of financial statements 财务报表审计 S(g<<Te
5.agreed-upon procedures 执行商定程序 3EbnZb
6.high levels of assurance 高水平保证 ^
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7.compilation 编制 LV}UBao5n
8.reliability 可靠性 7i-W*Mb:
9.relevance 相关性 }Q{
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10.professional skepticism 职业谨慎 ROJ'-Vde9
11.objectivity 客观性 '<RB
12. professional competence 专业胜任能力 k#8S`W8^
13.Senior/CPA-in-charge 项目经理 +t7c
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14.audit engagement letter 业务约定书 'U|MM;(
15.recurring audit 连续审计 8>% jZ%`a
16.the client 委托人 ,wry u|7"$
17.change CPA 更换注册会计师 O4b-A3:
18.the existing CPA 现任注册会计师 L]/\C{}k
19.the successor CPA 后任注册会计师 +(QMy&DtS
20.the preceding CPA前任注册会计师 Vz7w{HY
21.issue the audit report 出具审计报告 v\Gu
22.expert 专家 1,,: 4*)
23.the board of directors 董事会 q9>w3
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24.knowledge of the entity‘ s business 了解被审计单位情况 \wP$"Z}j
25.assess material misstatement risks评估重大错报风险
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 k3w#^
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27.a general knowledge of ————- 初步了解―――的情况 0Oq1ay^
28.a more knowledge of—————— 进一步了解的情况 # jyAq$I0
29.the prior year‘s working papers 以前年度工作底稿 bjZ?WZr
30.minutes of meeting 会议纪要 RdjUw#\33b
31.business risks 经营风险 UKdzJEhG
32.appropriateness 适当性 4H)a7<,
33.accounting estimate 会计估计 bT |FJ\aC
34.management representations 管理层声明 hvwr!(|W
35.going concern assumption 持续经营假设 `3Y+:!q
36.audit plan 审计计划 Smo'&x
37.significant audit areas 重点审计领域 %\u>%s<9
38.error 错误 S45jY=)z
39.fraud舞弊 \ U_DTI
40.modified or additional procedures 修改或追加审计程序 4ai3@f5
41.misappropriation of assets 侵占资产 H3b`)k
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42.transactions without substance 虚假交易 ~V5jjx*
43.unusual pressures 异常压力 F$v
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44.the suspected noncompliance 涉嫌存在违法行为 c'C2V9t
45.materialiy 重要性 psBBiHB[L
46.exceed the materiality level 超过重要性水平 c
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47.approach the materiality level 接近重要性水平 F~6[DqF\|
48.an acceptably low level 可接受水平 gvX7+F=}B
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 4-AmzU
50.misstatements or omissions 错报或漏报 {Ffr l(*
51.aggregate 总计 uQ}kq7g
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52.subsequent events 期后事项 B
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53.adjust the financial statements 调整财务报表 4_eq@'9-q
54.perform additional audit procedures 实施追加的审计程序 o5d)v)Rx=
55.audit risk 审计风险 @r<w|x}
56.detection risk 检查风险 \4DH&gZ[
57.inappropriate audit opinion 不适当的审计意见 00ho*p!E'
58.material misstatement 重大的错报 ' ?nhpT^
59.tolerable misstatement 可容忍错报 kE1u-EA
60.the acceptable level of detection risk 可接受的检查风险 KR63W:Z\'
61.assessed level of material misstatement risk 重大错报风险的评估水平 wiZK-#\x
62.simall business 小规模企业 "
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63.accounting system 会计系统 -c. a7
64.test of control 控制测试 H~&'`h1
65.walk-through test 穿行测试 :D EZ$gi
66.communication 沟通 Ec|#i
67.flow chart 流程图 d+kIof,
68.reperformance of internal control 重新执行 <