1.audit 审计 g
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2.attestation bL|$\'S
鉴证 3bHB$n
3.credibility hJ?PV@xy
可信赖程度
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4.audit of financial statements 财务报表审计 lInf,Q7W
5.agreed-upon procedures 执行商定程序 3!8 u
6.high levels of assurance 高水平保证 M2nUY`%#v
7.compilation 编制 7_J0[C!G
8.reliability 可靠性 g|j15&x
9.relevance 相关性
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10.professional skepticism 职业谨慎 =
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11.objectivity 客观性 u.}H)wt
12. professional competence 专业胜任能力 xrkR)~ E
13.Senior/CPA-in-charge 项目经理 !:v7
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14.audit engagement letter 业务约定书 ViU5l*n;
15.recurring audit 连续审计 NzS`s,N4/0
16.the client 委托人 biRkqc;
17.change CPA 更换注册会计师 hJ75(I
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18.the existing CPA 现任注册会计师 +mYK
19.the successor CPA 后任注册会计师 Yi <1z:\
20.the preceding CPA前任注册会计师 FLIU}doc
21.issue the audit report 出具审计报告 Dn`
22.expert 专家 <&tdyAT?&
23.the board of directors 董事会 /Eu|Jg=I
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 H
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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 F:A Vik
27.a general knowledge of ————- 初步了解―――的情况 DH)E9HL
28.a more knowledge of—————— 进一步了解的情况 DeI3(o7
29.the prior year‘s working papers 以前年度工作底稿 t(}g;O-
30.minutes of meeting 会议纪要 YR[I,j
31.business risks 经营风险 cGlpJ)'-{
32.appropriateness 适当性 A.(e=;0bu
33.accounting estimate 会计估计 LtV,djk
34.management representations 管理层声明 *hh9
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35.going concern assumption 持续经营假设 cI-@
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36.audit plan 审计计划 R`,|08E
37.significant audit areas 重点审计领域 -8v:eyc
38.error 错误 z6|kEc"{
39.fraud舞弊 B &3sV+
40.modified or additional procedures 修改或追加审计程序 *a-KQw
41.misappropriation of assets 侵占资产 yi2F#o 'K
42.transactions without substance 虚假交易 #X0Xc2}{f
43.unusual pressures 异常压力 JW"n#sR4
44.the suspected noncompliance 涉嫌存在违法行为 )[ejb?{d
45.materialiy 重要性 Lz!H@)-mr
46.exceed the materiality level 超过重要性水平 H#G3C
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47.approach the materiality level 接近重要性水平 >u]9(o7I
48.an acceptably low level 可接受水平 /x\~5cC
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 j.c{%UYj
50.misstatements or omissions 错报或漏报 4~2 9,
51.aggregate 总计 M^G9t*I
52.subsequent events 期后事项 P1|3%#c
53.adjust the financial statements 调整财务报表 E`]un.
54.perform additional audit procedures 实施追加的审计程序 -?-yeJP2
55.audit risk 审计风险 cH707?p/I
56.detection risk 检查风险 0 c]]
57.inappropriate audit opinion 不适当的审计意见 %AA-G
58.material misstatement 重大的错报 mZ.gS1Dq
59.tolerable misstatement 可容忍错报 EAz>`~
60.the acceptable level of detection risk 可接受的检查风险 yh'*eli
61.assessed level of material misstatement risk 重大错报风险的评估水平 V{X/y N.u
62.simall business 小规模企业 <4CqG4}Y
63.accounting system 会计系统 8!MVDp[|"
64.test of control 控制测试 *\*]:BIe&v
65.walk-through test 穿行测试 =&~ K;=:
66.communication 沟通 8t|?b
67.flow chart 流程图 ^ Z3y
68.reperformance of internal control 重新执行 P G
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69.audit evidence 审计证据 ""IPaNHQ
70.substantive procedures 实质性程序 e}(8BF
71.assertions 认定 Ml/K~H
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72.esistence 存在 ?QtM|e
73.occurrence 发生 !e+Sa{X
74.completeness 完整性 1B$8<NCQ=?
75.rights and obligations 权利和义务 \\{78WDA
76.valuation and allocation 计价和分摊 O`Htdnu
77.cutoff 截止 5acC4v!T
78.accuracy 准确性 ($gmN 4
79.classification 分类 8C*xrg#g:
80.inspection 检查 !j3Xzn9
81.supervision of counting 监盘 "]q0|ZdOwH
82.observation 观察 "
123.entity 被审计单位 YP{mzGdE&