1.audit 审计
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2.attestation )t$o0!
鉴证 ^:^8M4:
3.credibility aQL$?,
可信赖程度 #;s5=aH
4.audit of financial statements 财务报表审计 !2]'S=Y
5.agreed-upon procedures 执行商定程序 c7t .
6.high levels of assurance 高水平保证 ~)]R
7.compilation 编制 ,qK3
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8.reliability 可靠性 "Rr650w[
9.relevance 相关性 G[a&r
10.professional skepticism 职业谨慎 w8(z\G_0
11.objectivity 客观性 fH?s~X]
12. professional competence 专业胜任能力 `fq# W#Pu
13.Senior/CPA-in-charge 项目经理 `(lD]o{,s
14.audit engagement letter 业务约定书 ]}>uvl^l
15.recurring audit 连续审计 e c4vX
16.the client 委托人 ,g{Ob{qT
17.change CPA 更换注册会计师 K]C@seF`
18.the existing CPA 现任注册会计师 QK(w2`
19.the successor CPA 后任注册会计师 P] qL&_
20.the preceding CPA前任注册会计师 |HA1.Y=
21.issue the audit report 出具审计报告 ] 5:0.$5
22.expert 专家 |&AZ95v
23.the board of directors 董事会 s=83a{#K
24.knowledge of the entity‘ s business 了解被审计单位情况 pij%u<
25.assess material misstatement risks评估重大错报风险 wdQ%L4l
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 9<-7AN}Z
27.a general knowledge of ————- 初步了解―――的情况 cxn*!TwDs
28.a more knowledge of—————— 进一步了解的情况 4-~S"T8<u
29.the prior year‘s working papers 以前年度工作底稿 bTW#
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30.minutes of meeting 会议纪要 ,w$:=;i
31.business risks 经营风险 ,!oR"b!
32.appropriateness 适当性
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33.accounting estimate 会计估计 L_Lhmtm}m
34.management representations 管理层声明 K)s{D]B
35.going concern assumption 持续经营假设 ^/DP%^D
36.audit plan 审计计划 cX4I+Mf
37.significant audit areas 重点审计领域 Q>
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38.error 错误 HAdDr!/`
39.fraud舞弊 s1%th"e
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40.modified or additional procedures 修改或追加审计程序 /DoSU>%hK
41.misappropriation of assets 侵占资产 `tEW.s%Y(6
42.transactions without substance 虚假交易 *8I &|)x
43.unusual pressures 异常压力 (KnU-E]L
44.the suspected noncompliance 涉嫌存在违法行为 Q ?R3aJ
45.materialiy 重要性 Ktn:6=,
46.exceed the materiality level 超过重要性水平 ],l\HHQ
47.approach the materiality level 接近重要性水平 L(t!C~3
48.an acceptably low level 可接受水平 sz+%4T
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 Ln"D .gpq
50.misstatements or omissions 错报或漏报 W>y&
51.aggregate 总计 -DL"Yw}
52.subsequent events 期后事项 r74'
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53.adjust the financial statements 调整财务报表 D /b
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54.perform additional audit procedures 实施追加的审计程序 :'X:cL
55.audit risk 审计风险 0Q!/A5z
56.detection risk 检查风险 L^xh5{
57.inappropriate audit opinion 不适当的审计意见 't3&,:Y
58.material misstatement 重大的错报 {B7${AE
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 F-%Hw
61.assessed level of material misstatement risk 重大错报风险的评估水平 \t?rHB3"
62.simall business 小规模企业 $tB `dDj
63.accounting system 会计系统 >.&E-1[
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64.test of control 控制测试 0t2n7Y?N
65.walk-through test 穿行测试 KuZZKh
66.communication 沟通 sr-tZ^d5S?
67.flow chart 流程图 #&K? N
68.reperformance of internal control 重新执行 {wvBs87
69.audit evidence 审计证据 usR+ZQaA
70.substantive procedures 实质性程序 tX~*.W:
71.assertions 认定 =2e{T J/
72.esistence 存在 <ZjT4><
73.occurrence 发生 vE&K!k`
74.completeness 完整性 L'u*WHj|v
75.rights and obligations 权利和义务 #MUY!
76.valuation and allocation 计价和分摊 >9<