1.audit 审计 "k_n+cH%
2.attestation _sf0{/< )
鉴证 X~Rk ,d3
3.credibility nV,{w4t+
可信赖程度 {pQ@0b
4.audit of financial statements 财务报表审计 ;5JIY7t
5.agreed-upon procedures 执行商定程序 L]L~TA<D9i
6.high levels of assurance 高水平保证 < 4EB|@E
7.compilation 编制 Ymk4Cu.s
8.reliability 可靠性 6GrMcI@hS
9.relevance 相关性 /PB3^d>Q2
10.professional skepticism 职业谨慎 ]`i@~Z h\
11.objectivity 客观性 :v
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12. professional competence 专业胜任能力 UV
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13.Senior/CPA-in-charge 项目经理 z7us*8X{
14.audit engagement letter 业务约定书 ^1FZ`2u;
15.recurring audit 连续审计 r#6l?+W ;
16.the client 委托人 Pu\DYP:(
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 uI:3$
19.the successor CPA 后任注册会计师 Rcx'a:k
20.the preceding CPA前任注册会计师 uB#B\i
21.issue the audit report 出具审计报告 T~ q'y~9o
22.expert 专家 glKs8
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23.the board of directors 董事会 :]z-Rz
24.knowledge of the entity‘ s business 了解被审计单位情况 HV.|Eh_7
25.assess material misstatement risks评估重大错报风险 *a0I Z
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 ^D>M Dj6
27.a general knowledge of ————- 初步了解―――的情况 ]JCB^)tM
28.a more knowledge of—————— 进一步了解的情况 x8rFMR#S=
29.the prior year‘s working papers 以前年度工作底稿 h
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30.minutes of meeting 会议纪要 d`q)^
31.business risks 经营风险 ~C*6V{Tj
32.appropriateness 适当性 H7X
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33.accounting estimate 会计估计 ht74h
34.management representations 管理层声明 <+1w'
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35.going concern assumption 持续经营假设 ADl>~3b
36.audit plan 审计计划 \z2hXT@D
37.significant audit areas 重点审计领域 WSB|-Qj}W
38.error 错误 vJjj+:
39.fraud舞弊 /wRK[i
40.modified or additional procedures 修改或追加审计程序 &= yqWW?
41.misappropriation of assets 侵占资产 !CMVZf;u
42.transactions without substance 虚假交易 .=w`T
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43.unusual pressures 异常压力 /$4?.qtu
44.the suspected noncompliance 涉嫌存在违法行为 %?G.lej,x
45.materialiy 重要性 JA(q>>4
46.exceed the materiality level 超过重要性水平 Z
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47.approach the materiality level 接近重要性水平 rJ~(Xu>,s
48.an acceptably low level 可接受水平 HE<%d
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 T+{'W
50.misstatements or omissions 错报或漏报 #FDu4xi
51.aggregate 总计 P}u<NPy3Q
52.subsequent events 期后事项 SD.*G'N&2f
53.adjust the financial statements 调整财务报表 l0bT_?LhK
54.perform additional audit procedures 实施追加的审计程序 H&Lbdu~E
55.audit risk 审计风险 1bAp{u&
56.detection risk 检查风险 I$qtfGr
57.inappropriate audit opinion 不适当的审计意见 owVUL~
58.material misstatement 重大的错报 c94PWPU
59.tolerable misstatement 可容忍错报 ~hw4gdtS
60.the acceptable level of detection risk 可接受的检查风险 E2/U']R
61.assessed level of material misstatement risk 重大错报风险的评估水平 ?[fl$EG
62.simall business 小规模企业 ; 8x^9Q
63.accounting system 会计系统 |;1:$E"
64.test of control 控制测试 xMGd'l?
65.walk-through test 穿行测试 .BTT*vL-
66.communication 沟通 L=Jk"qWV0
67.flow chart 流程图 RX|&