1.audit 审计 8lyIL^
2.attestation B,>02EZ
鉴证 'E|%l!xO
3.credibility r%,?uim#
可信赖程度 T;w:^XW
4.audit of financial statements 财务报表审计 .D*Qu}
5.agreed-upon procedures 执行商定程序 eg[EFI.h
6.high levels of assurance 高水平保证
s*uA3}j
7.compilation 编制 N?\X2J1
8.reliability 可靠性 ]c(FgYc
9.relevance 相关性 9b.
kso9.
10.professional skepticism 职业谨慎 6N/(cUXJ
11.objectivity 客观性 Cfi{%,em
12. professional competence 专业胜任能力
@|gG3
13.Senior/CPA-in-charge 项目经理 /!6 'K
14.audit engagement letter 业务约定书 {lI}a8DP
15.recurring audit 连续审计 "x,lL
16.the client 委托人 pc`P;Eui
17.change CPA 更换注册会计师 o}N@Q-i gq
18.the existing CPA 现任注册会计师 N_Us6X
19.the successor CPA 后任注册会计师 6 @f>
20.the preceding CPA前任注册会计师 \u[x<-\/6
21.issue the audit report 出具审计报告 , ZsZzZ#
22.expert 专家 kWzp*<lWe
23.the board of directors 董事会 wE
.H:q4&
24.knowledge of the entity‘ s business 了解被审计单位情况 ~Ntk-p
25.assess material misstatement risks评估重大错报风险 ZFZ'&"+
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 2BccE
27.a general knowledge of ————- 初步了解―――的情况 pW]j.JM
28.a more knowledge of—————— 进一步了解的情况 KzHN|8$o
29.the prior year‘s working papers 以前年度工作底稿 !BQt+4G7
30.minutes of meeting 会议纪要 /T _M't@j
31.business risks 经营风险 0R?1|YnB
32.appropriateness 适当性 z{XB_j6\=
33.accounting estimate 会计估计 Mc,79Ix"
34.management representations 管理层声明 i"J
y>'
35.going concern assumption 持续经营假设 ;&d#)&O"e
36.audit plan 审计计划 4D65VgVDM
37.significant audit areas 重点审计领域 %\'=Y/yP
38.error 错误 _}[
Du/c
39.fraud舞弊 *byUqY3(
40.modified or additional procedures 修改或追加审计程序 <\229
41.misappropriation of assets 侵占资产 H,>
}t
S
42.transactions without substance 虚假交易 . ,|C>^
43.unusual pressures 异常压力 VDxm|7
44.the suspected noncompliance 涉嫌存在违法行为 aCZ0-X?c
45.materialiy 重要性 Y9.3`VX
46.exceed the materiality level 超过重要性水平 M5bE5C
47.approach the materiality level 接近重要性水平 A7 RI&g
v5
48.an acceptably low level 可接受水平 1RAkqw
<E
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 v
:pT(0N
50.misstatements or omissions 错报或漏报 eMGJx "a
51.aggregate 总计 "L>'X22ed
52.subsequent events 期后事项 f_k'@e {
53.adjust the financial statements 调整财务报表 86#l$QaK{
54.perform additional audit procedures 实施追加的审计程序 ^
".OMS"!
55.audit risk 审计风险 [6VB&
56.detection risk 检查风险 y|LHnNQ
57.inappropriate audit opinion 不适当的审计意见 rPk|2l,E,3
58.material misstatement 重大的错报 OZ`cE5"i
59.tolerable misstatement 可容忍错报 ! ._q8q\
60.the acceptable level of detection risk 可接受的检查风险 @eYpARF
61.assessed level of material misstatement risk 重大错报风险的评估水平 {B+}LL!
62.simall business 小规模企业
^J^,@Hf_
63.accounting system 会计系统 yZlT#^$\
64.test of control 控制测试 @a
8lF$<
65.walk-through test 穿行测试 (~~m 8VJ>
66.communication 沟通 ~,lt^@a
67.flow chart 流程图 -y.cy'$f
68.reperformance of internal control 重新执行 (]@S<0
69.audit evidence 审计证据
V60L\?a
70.substantive procedures 实质性程序 :9&