1.audit 审计 lp.ldajN
2.attestation hE-h`'ha`
鉴证 E-T)*`e
3.credibility C8J[Up
可信赖程度 l.q&D< _
4.audit of financial statements 财务报表审计 9g9HlB&Ze
5.agreed-upon procedures 执行商定程序 F~,Mw8
6.high levels of assurance 高水平保证 {
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7.compilation 编制 B{QBzx1L9c
8.reliability 可靠性 A!od9W6
9.relevance 相关性 ui<N[
10.professional skepticism 职业谨慎 ;"a=gr
11.objectivity 客观性 I,E?h?6Y
12. professional competence 专业胜任能力 &y\prip
13.Senior/CPA-in-charge 项目经理 .<->C?#
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 .M qP_Z',
16.the client 委托人 {j{u6i
17.change CPA 更换注册会计师 =mO vs
18.the existing CPA 现任注册会计师 vDp8__^
19.the successor CPA 后任注册会计师 e),q0%5
20.the preceding CPA前任注册会计师 !8TlD-ZT/
21.issue the audit report 出具审计报告 4V{:uuI;f
22.expert 专家 Ow+GS{-q
23.the board of directors 董事会 @3>u@
24.knowledge of the entity‘ s business 了解被审计单位情况 !]"@kl%
25.assess material misstatement risks评估重大错报风险 y`L>wq,KU
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 k9<;woOBO
27.a general knowledge of ————- 初步了解―――的情况 x)
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28.a more knowledge of—————— 进一步了解的情况 p\ Q5,eg
29.the prior year‘s working papers 以前年度工作底稿 MU($|hwiL
30.minutes of meeting 会议纪要 S(k3 `;K
31.business risks 经营风险 Sgeh %f
32.appropriateness 适当性 [zH:1Zhl&
33.accounting estimate 会计估计 PIJr{6B/PA
34.management representations 管理层声明 %41m~Wh2
35.going concern assumption 持续经营假设 zG }@0
36.audit plan 审计计划 >Rl"
37.significant audit areas 重点审计领域 E~DQ-z
38.error 错误 C(eTR1
39.fraud舞弊 *^\Ef4Lh
40.modified or additional procedures 修改或追加审计程序 `68@+|#
41.misappropriation of assets 侵占资产 J!AgBF N4
42.transactions without substance 虚假交易 BnX0G1|#
43.unusual pressures 异常压力 =-0/k;^
44.the suspected noncompliance 涉嫌存在违法行为 nXaC3W:"
45.materialiy 重要性 IQAZuN"<
46.exceed the materiality level 超过重要性水平 3$9s\<j
47.approach the materiality level 接近重要性水平 ]{sU&GqBLe
48.an acceptably low level 可接受水平 1rNzJ;'
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 |T<_ 5Ik
50.misstatements or omissions 错报或漏报 8Q.T g.
51.aggregate 总计 o8 IL$:
52.subsequent events 期后事项 S
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53.adjust the financial statements 调整财务报表 0%3
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54.perform additional audit procedures 实施追加的审计程序 #%pI(,o=
55.audit risk 审计风险 B |5]Jm]
56.detection risk 检查风险 &9.C l;I
57.inappropriate audit opinion 不适当的审计意见 R6 y#S&]x
58.material misstatement 重大的错报 l^!
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59.tolerable misstatement 可容忍错报 e+=y*OmQ
60.the acceptable level of detection risk 可接受的检查风险 6`&a&%,O
61.assessed level of material misstatement risk 重大错报风险的评估水平 M f}~{+
62.simall business 小规模企业 272q1~&
63.accounting system 会计系统 %p Ynnfr
64.test of control 控制测试 O;+ maY^l
65.walk-through test 穿行测试 !`M,XSp(
66.communication 沟通 aEBu *`-j
67.flow chart 流程图 N&.H|5
68.reperformance of internal control 重新执行 Bm:98? [
69.audit evidence 审计证据 kS %Ydy#:'
70.substantive procedures 实质性程序 TC
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71.assertions 认定 -$t{>gO#Y
72.esistence 存在 '<gI8W</
73.occurrence 发生 2VPdw@"~}
74.completeness 完整性 W6^5YH%
75.rights and obligations 权利和义务 ^8]NxV@l
76.valuation and allocation 计价和分摊 5
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77.cutoff 截止 ;/bewivNJ
78.accuracy 准确性 gl~ecc
79.classification 分类 t DO=P
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80.inspection 检查 PoHg,n]
81.supervision of counting 监盘 _Ym]Mj' ln
82.observation 观察 R
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83.confirmation 函证 *-
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84.computation 计算 kF3k7,.8&
85.analytical procedures 分析程序 R1s`z|?
86.vouch 核对 V~UN
87.trace 追查 UI0(=>L
88.audit sampling 审计抽样 ;
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89.error 误差 9-sw!tKx
90.expected error 预期误差 C/_ZUF(V
91.population 总体 Vk`h2B
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92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 :)8VdWg
94.sampling unit 抽样单位 |e=,oV"
95.statistical sampling 统计抽样 \0A3]l
96.tolerable error 可容忍误差 u/UrAqw
97.the risk of under reliance 信赖不足风险 ?#Ge.D~u
98.the risk of over reliance 信赖过度风险 $&Gu)4'+
99.the risk of incorrect rejection 误拒风险 0}<