1.audit 审计 rZ<@MV|d
2.attestation Y~,N,>nITu
鉴证 iCx}v[;Ol
3.credibility =MA$xz3
可信赖程度 -(P"+g3T
4.audit of financial statements 财务报表审计 C"K(-/
5.agreed-upon procedures 执行商定程序 t!v#rn[
6.high levels of assurance 高水平保证 PKk_9Xd
7.compilation 编制 Fq:BRgCE
8.reliability 可靠性 %kUIIHV}
9.relevance 相关性 ?
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10.professional skepticism 职业谨慎 cZi/bIh
11.objectivity 客观性 n"*A.
12. professional competence 专业胜任能力 |-bAzt
13.Senior/CPA-in-charge 项目经理 D >$9(
14.audit engagement letter 业务约定书 (k4> I"x)
15.recurring audit 连续审计 re:=fC:t5A
16.the client 委托人 qh{hpX)\D
17.change CPA 更换注册会计师 2+50ezsId
18.the existing CPA 现任注册会计师 ;
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19.the successor CPA 后任注册会计师 +TL5yuA
20.the preceding CPA前任注册会计师 ~0eJ6i
21.issue the audit report 出具审计报告 N"Q-xK
22.expert 专家 JHBX'1GQa
23.the board of directors 董事会 ,5.ve)/dE
24.knowledge of the entity‘ s business 了解被审计单位情况 p{gJVP#l'Z
25.assess material misstatement risks评估重大错报风险 63 F@
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 [WW3'= e^
27.a general knowledge of ————- 初步了解―――的情况 0@k)Cz[0;
28.a more knowledge of—————— 进一步了解的情况 w,n&K6<
29.the prior year‘s working papers 以前年度工作底稿 =c:K(N qL
30.minutes of meeting 会议纪要 )ERmSWq/u
31.business risks 经营风险 R1)v;^B|)
32.appropriateness 适当性 1%g%I8W%
33.accounting estimate 会计估计 K 0R<a~
34.management representations 管理层声明 i|2CZ
35.going concern assumption 持续经营假设 5o- WA1
36.audit plan 审计计划 VXX7Y?!
37.significant audit areas 重点审计领域 0ZcvpR?G
38.error 错误 .'aW~WR
39.fraud舞弊 jOV,q%)^,:
40.modified or additional procedures 修改或追加审计程序 5FKb7
41.misappropriation of assets 侵占资产 z$C}V/Ey
42.transactions without substance 虚假交易 _P,3~ ;
43.unusual pressures 异常压力 xvU@,bzz
44.the suspected noncompliance 涉嫌存在违法行为 EbXWCD
45.materialiy 重要性 -k(bM:
46.exceed the materiality level 超过重要性水平 W~b->F
47.approach the materiality level 接近重要性水平 kbu.KU+
48.an acceptably low level 可接受水平 VEFUj&t;xW
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 iW
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50.misstatements or omissions 错报或漏报 ;tg9$P<85
51.aggregate 总计 X!6oviT|m
52.subsequent events 期后事项 w8~B@}%
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 , !0-;H.Y
55.audit risk 审计风险 .Aj4?AXWc
56.detection risk 检查风险 L{&5Ets
57.inappropriate audit opinion 不适当的审计意见 &RF*pU>
58.material misstatement 重大的错报 A}"aH
59.tolerable misstatement 可容忍错报 nz+k ,
60.the acceptable level of detection risk 可接受的检查风险 qGivRDR$
61.assessed level of material misstatement risk 重大错报风险的评估水平 cug=k
62.simall business 小规模企业 4+?d0
63.accounting system 会计系统 /N=;3yWF
64.test of control 控制测试 ~&{LMf
65.walk-through test 穿行测试 ~!//|q^J]
66.communication 沟通 9IfeaoZZ4q
67.flow chart 流程图 <+3-(&
68.reperformance of internal control 重新执行 d x
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69.audit evidence 审计证据 |
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70.substantive procedures 实质性程序 ZF@T,i9
71.assertions 认定 i?^lEqy[
72.esistence 存在 m6wrG`-di
73.occurrence 发生 h_*!cuH
74.completeness 完整性 #" &<^
75.rights and obligations 权利和义务 'j&+Pg)@
76.valuation and allocation 计价和分摊 ^VL",Nt
77.cutoff 截止 ip)gI&kN`z
78.accuracy 准确性 3+~m 9:9
79.classification 分类 m0M;f+^
80.inspection 检查 V;@kWE>3
81.supervision of counting 监盘 ']Z1n b
82.observation 观察 + 0DPhc
83.confirmation 函证 ]'q"Kw/10
84.computation 计算 A*x3O%zH
85.analytical procedures 分析程序 ?hfyQhR
86.vouch 核对 i(qPD_
87.trace 追查 x b6X8:
88.audit sampling 审计抽样 5oOF|IYi
89.error 误差 T>P[0`*)
90.expected error 预期误差 QtSJ9;eP
91.population 总体 OK8|w]-A
92.sampling risk 抽样风险 nGoQwKIW
93.non- sampling risk 非抽样风险 <&