1.audit 审计 0EF,uRb
2.attestation OpbszSl"y
鉴证 -sruxF
3.credibility >&4I.nA
可信赖程度 +^o3}`
4.audit of financial statements 财务报表审计 0$Qn#K
5.agreed-upon procedures 执行商定程序 %`8KG(F^
6.high levels of assurance 高水平保证 mCZF5r
7.compilation 编制 !M#?kKj
8.reliability 可靠性 w0F:%:/
9.relevance 相关性 4C2>0O<^s
10.professional skepticism 职业谨慎 @8}-0c
11.objectivity 客观性 mRix0XBI~
12. professional competence 专业胜任能力 "1=.5:yG
13.Senior/CPA-in-charge 项目经理 0D W'(#`
14.audit engagement letter 业务约定书 Iltg0`
15.recurring audit 连续审计 I3F6-gH
16.the client 委托人 :d:|7hlNQ
17.change CPA 更换注册会计师 &z1|
18.the existing CPA 现任注册会计师 o
%9Ua9|RR
19.the successor CPA 后任注册会计师 I{Y
{
20.the preceding CPA前任注册会计师 s0`]!7D<
21.issue the audit report 出具审计报告 FN8=YUYK%
22.expert 专家 kfG 65aa>_
23.the board of directors 董事会 Es ZnGuY
24.knowledge of the entity‘ s business 了解被审计单位情况 >"m@qkh
25.assess material misstatement risks评估重大错报风险 rA>A=,
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 H_xQ>~b
27.a general knowledge of ————- 初步了解―――的情况 7J</7\
28.a more knowledge of—————— 进一步了解的情况 V8| q"UX
29.the prior year‘s working papers 以前年度工作底稿 UlLM<33_)
30.minutes of meeting 会议纪要 nATfmUN
L
31.business risks 经营风险 8kn]_6:3i
32.appropriateness 适当性 nOL 25 Y:
33.accounting estimate 会计估计 qJAv=D
34.management representations 管理层声明 7o 83|s.Bm
35.going concern assumption 持续经营假设 )e <! =S
36.audit plan 审计计划 V"D<)VVA
37.significant audit areas 重点审计领域 \M1M2(@pDJ
38.error 错误 {O3oUE+
39.fraud舞弊
e-duZ o
40.modified or additional procedures 修改或追加审计程序 $=S'#^Z
41.misappropriation of assets 侵占资产 1zEZ\G
42.transactions without substance 虚假交易 u"
NIG
43.unusual pressures 异常压力 Z1MJ!{@6
44.the suspected noncompliance 涉嫌存在违法行为 V+@%(x@D_
45.materialiy 重要性 WEY97_@
46.exceed the materiality level 超过重要性水平 ]R3pBC"Jv
47.approach the materiality level 接近重要性水平 Z ^9{Qq
48.an acceptably low level 可接受水平 odn97,A
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 7.Kjg_N#Tr
50.misstatements or omissions 错报或漏报 U{:(j5m
51.aggregate 总计 ofJ]`]~VG
52.subsequent events 期后事项 fuIv,lDA
53.adjust the financial statements 调整财务报表 +H m+#o
54.perform additional audit procedures 实施追加的审计程序 ZE3ysLkm
55.audit risk 审计风险 Q i'WV9ke
56.detection risk 检查风险 M
b /X@51
57.inappropriate audit opinion 不适当的审计意见 &j~|3
58.material misstatement 重大的错报 (^s_
w03
59.tolerable misstatement 可容忍错报 0qV*d
60.the acceptable level of detection risk 可接受的检查风险 po](6V
61.assessed level of material misstatement risk 重大错报风险的评估水平 uJ!s%s2g
62.simall business 小规模企业 &s}@7htE
63.accounting system 会计系统 Ns(L1'9=
64.test of control 控制测试 =='{[[J
65.walk-through test 穿行测试 p9] 7g%
66.communication 沟通 ~)_ ?:.Da
67.flow chart 流程图 {J6sM$aj
68.reperformance of internal control 重新执行 E+m"yQp{
69.audit evidence 审计证据 Gk]qE]hi
70.substantive procedures 实质性程序 q9]^+8UP
71.assertions 认定 g:3'x/a1
72.esistence 存在 qer
'V
73.occurrence 发生 \eSk
7C
74.completeness 完整性 >7Sl(
UY-
75.rights and obligations 权利和义务 H*
L2gw
76.valuation and allocation 计价和分摊 <[B[
77.cutoff 截止 zl0:U2x7
78.accuracy 准确性 ,IZxlf%
79.classification 分类 U"Ob@$ROFy
80.inspection 检查 22|M{
81.supervision of counting 监盘 2;(iTPz +
82.observation 观察 ?e|:6a+[f
83.confirmation 函证 _>)"+z^r
84.computation 计算 R&|)y:bg|
85.analytical procedures 分析程序 AL$Ty
86.vouch 核对 sq(063l
87.trace 追查 dK(%u9v
88.audit sampling 审计抽样
a):Run
89.error 误差 @p` CAB
90.expected error 预期误差 OFL+Q~~C
91.population 总体 Jc#)T;#6
92.sampling risk 抽样风险 D>#v 6XI
93.non- sampling risk 非抽样风险 !m:PBl5
94.sampling unit 抽样单位 gwB>oi*OE
95.statistical sampling 统计抽样 Rc.<0#
96.tolerable error 可容忍误差 0}7Rm>
97.the risk of under reliance 信赖不足风险 {$TB#=G
98.the risk of over reliance 信赖过度风险 j[ZniD
99.the risk of incorrect rejection 误拒风险 {Ljl4Sp&
100. the risk of incorrect acceptance 误受风险 4Z
p5o`*g2
101.working trial balance 试算平衡表 ~aR='\<