1.audit 审计 !_S#8"
2.attestation -50DGA,K6
鉴证 j9p6rD
3.credibility oP&/>GmXL
可信赖程度 &9L4
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4.audit of financial statements 财务报表审计 `H+"7SO
5.agreed-upon procedures 执行商定程序 -NBVUUAgN
6.high levels of assurance 高水平保证 Bm$|XS3cD
7.compilation 编制 IiU> VLa
8.reliability 可靠性 [jMN*
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9.relevance 相关性 xE/?ncTK^
10.professional skepticism 职业谨慎 XUqorE
11.objectivity 客观性 3U[O
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12. professional competence 专业胜任能力 nf.Ox.kM)
13.Senior/CPA-in-charge 项目经理 2}hJe+#v
14.audit engagement letter 业务约定书 Ipp_}tl_
15.recurring audit 连续审计 X0/slOT
16.the client 委托人 (8duV
17.change CPA 更换注册会计师 @!sK@&ow@%
18.the existing CPA 现任注册会计师 mq`/nAmt
19.the successor CPA 后任注册会计师 Y6` xb`
20.the preceding CPA前任注册会计师 rq+_[!
21.issue the audit report 出具审计报告 8Zr;n`~
22.expert 专家 Nu5|tf9%
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23.the board of directors 董事会 .ZTvOm'mB^
24.knowledge of the entity‘ s business 了解被审计单位情况 w'S,
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25.assess material misstatement risks评估重大错报风险 cS ~OxAS
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 :Sq]|)
27.a general knowledge of ————- 初步了解―――的情况
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28.a more knowledge of—————— 进一步了解的情况 HBlk~eZ
29.the prior year‘s working papers 以前年度工作底稿 Vao:9~
30.minutes of meeting 会议纪要 bJ~H
31.business risks 经营风险 [h/T IGE\
32.appropriateness 适当性 Z(mUU]
33.accounting estimate 会计估计 H QqFrR
34.management representations 管理层声明 T[oC='I+O
35.going concern assumption 持续经营假设 uYh!04u
36.audit plan 审计计划 nV'1 $L#
37.significant audit areas 重点审计领域 C/kf?:j
38.error 错误 O'<V[Y}6
39.fraud舞弊 ['d9sEv .
40.modified or additional procedures 修改或追加审计程序 E/;t6&6
41.misappropriation of assets 侵占资产 Hfcp
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42.transactions without substance 虚假交易 @@65t'3S
43.unusual pressures 异常压力 u` pTFy
44.the suspected noncompliance 涉嫌存在违法行为 jLAEHEs
45.materialiy 重要性 LrB
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46.exceed the materiality level 超过重要性水平 8=8hbdy;
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 iq#{*:1
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 UP~28%>X
50.misstatements or omissions 错报或漏报 0SQ!lr
51.aggregate 总计 *uvM6F$ut
52.subsequent events 期后事项 gq=t7b
53.adjust the financial statements 调整财务报表 1"h"(dA
54.perform additional audit procedures 实施追加的审计程序 djd/QAfSC
55.audit risk 审计风险 iT]t`7R
56.detection risk 检查风险 C:QB=?%;
57.inappropriate audit opinion 不适当的审计意见 'VDWJTia
58.material misstatement 重大的错报 !/FRL<mp
59.tolerable misstatement 可容忍错报 i8]EIXbMX
60.the acceptable level of detection risk 可接受的检查风险 8Fn\ycX#"l
61.assessed level of material misstatement risk 重大错报风险的评估水平 Ji4p6$ .j-
62.simall business 小规模企业 n]%-2`}(
63.accounting system 会计系统 f ,F X# _4
64.test of control 控制测试 @8d 3
65.walk-through test 穿行测试 _imuyt".+
66.communication 沟通 D"7}&Ry:
67.flow chart 流程图 1`cH
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68.reperformance of internal control 重新执行 {6i|"5_j
69.audit evidence 审计证据 eqx }]#
70.substantive procedures 实质性程序 i]8O?Ab>?
71.assertions 认定 JZ5k3#@e
72.esistence 存在 JEUU~L;
73.occurrence 发生 |iM,bs
74.completeness 完整性 ,9&cIUH
75.rights and obligations 权利和义务 ,i>`Urd
76.valuation and allocation 计价和分摊 I)HO/i6>3
77.cutoff 截止 %M6OLq!K
78.accuracy 准确性 j G8;p41
79.classification 分类 'zyw-1
80.inspection 检查 GVY7`k"km
81.supervision of counting 监盘 fG0 ?"
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82.observation 观察 JEjxY&
83.confirmation 函证 D|uvgu2
84.computation 计算 *+M#D^qo
85.analytical procedures 分析程序 uwe#&