1.audit 审计 z/f._Z(
2.attestation X"r.*fb;N
鉴证 WWZ<[[ >
3.credibility F'|e:h
可信赖程度 e.%I#rNI
4.audit of financial statements 财务报表审计 G e]NA]<
5.agreed-upon procedures 执行商定程序 0R[fH
6.high levels of assurance 高水平保证 y"'p#j
7.compilation 编制 C<I?4WM
8.reliability 可靠性 R9#ar{
9.relevance 相关性 eB1NM<V
10.professional skepticism 职业谨慎 XM
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11.objectivity 客观性 _5~|z$GW
12. professional competence 专业胜任能力 Fw{@RQf8
13.Senior/CPA-in-charge 项目经理 ~_ZK93o(
14.audit engagement letter 业务约定书 ~ho,bwJM[T
15.recurring audit 连续审计 8 sc2r
16.the client 委托人 fHEIys,{
17.change CPA 更换注册会计师 [MwL=9;!H
18.the existing CPA 现任注册会计师 Ka-o$o[^u`
19.the successor CPA 后任注册会计师 ]BjYUTNm
20.the preceding CPA前任注册会计师 h-;> v.
21.issue the audit report 出具审计报告 O2pE"8=4Q
22.expert 专家 ort*Ux)
23.the board of directors 董事会 HR8YPU5
24.knowledge of the entity‘ s business 了解被审计单位情况 0Ui_Trlc
25.assess material misstatement risks评估重大错报风险 g'7
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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 z~3ubta8(@
27.a general knowledge of ————- 初步了解―――的情况 C,W_0=!e
28.a more knowledge of—————— 进一步了解的情况 'PY;
29.the prior year‘s working papers 以前年度工作底稿 mI4GBp
30.minutes of meeting 会议纪要 kc P ZIP:
31.business risks 经营风险 8~R.iqLoX
32.appropriateness 适当性 Y$n+\K
33.accounting estimate 会计估计 eF.nNu
34.management representations 管理层声明 Z$KyK.FUU
35.going concern assumption 持续经营假设 W,Q>3y*
36.audit plan 审计计划 'iZwM>l\
37.significant audit areas 重点审计领域 Tgtym"=xd
38.error 错误 1t &_]q_
39.fraud舞弊 gWa0x-
40.modified or additional procedures 修改或追加审计程序 xW5 `.^5
41.misappropriation of assets 侵占资产 GQY"
+xa8]
42.transactions without substance 虚假交易 Kb<c||2Nh5
43.unusual pressures 异常压力 WKlqm)m@
44.the suspected noncompliance 涉嫌存在违法行为 wzwv>@}
45.materialiy 重要性 S|k@D2k=
46.exceed the materiality level 超过重要性水平 3!gz^[!?EN
47.approach the materiality level 接近重要性水平 @S}j
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48.an acceptably low level 可接受水平 Ua
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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 mH ju$d
50.misstatements or omissions 错报或漏报 t`|Rn9-
51.aggregate 总计 6wwbH}*=?
52.subsequent events 期后事项 1R~$m
53.adjust the financial statements 调整财务报表 H7&y79mB
54.perform additional audit procedures 实施追加的审计程序 qg`ae
55.audit risk 审计风险 p.g> +7
56.detection risk 检查风险 wUr(i *
57.inappropriate audit opinion 不适当的审计意见 p19(>|$J
58.material misstatement 重大的错报 F) Q[ cai
59.tolerable misstatement 可容忍错报 h~Z &L2V
60.the acceptable level of detection risk 可接受的检查风险 Jc
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61.assessed level of material misstatement risk 重大错报风险的评估水平 oYf+I
62.simall business 小规模企业 lV^:2I/
63.accounting system 会计系统 __$ ;Z
64.test of control 控制测试 hOZTD0
65.walk-through test 穿行测试 R--s
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66.communication 沟通 PDA9.b<q0
67.flow chart 流程图 .U|'KCM9m
68.reperformance of internal control 重新执行 UV}:3c6 ZX
69.audit evidence 审计证据 KNQj U-A
70.substantive procedures 实质性程序 fcF|
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71.assertions 认定 t855|
72.esistence 存在 'R+^+urq^
73.occurrence 发生 {[Ri:^nHgL
74.completeness 完整性 uIO,9> ee
75.rights and obligations 权利和义务 SWI\;:k
76.valuation and allocation 计价和分摊 ,pTZ/#vP#
77.cutoff 截止 Q
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78.accuracy 准确性 O]hUOc`k
79.classification 分类 `V V>AA5
80.inspection 检查 Khi6z&